Enforcement of the income tax statement law to foreign companies taxable abroad in Indonesia
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Published:
Jul 30, 2024
Keywords:
Foreign Companies, Income Tax Law Applications, Law Enforcement
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Abstract
This study discusses compliance with income tax (PPh) regulations for Indonesian tax collectors. In this study used library research and descriptive methods. Collecting taxes on the profits of foreign companies is one way the Indonesian government raises taxes. By increasing the number of foreign companies receiving funds from Indonesia through the General Administration to comply with the law as stipulated in the regulations of the Act No. 28 of 2007 on Taxation, as well as the Law No. 7 of 1983 on Income Tax. The tax authorities need to take further steps to ensure effective taxation of the profits of foreign companies in Indonesia. The aim of this effort is to ensure that receiving state taxes, especially taxes collected from foreign companies, is more effective.
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How to Cite
Maulana, A. F. ., Khusaeni, K., Choerunnisa, N., Febriana, H. ., & Husna, V. S. . (2024). Enforcement of the income tax statement law to foreign companies taxable abroad in Indonesia. Journal of Law Science, 6(3), 346-355. https://doi.org/10.35335/jls.v6i3.5185
References
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Tax Indo. (2018). Foreign corporate tax. 2018. https://indopajak.id/pajak-perusahaan-asing/
Ujang Badru Jaman, & Endah Pertiwi. (2023). Indonesian State Tax Sovereignty Against Digital Multinational Companies. Journal of Assets: Accounting and Finance Research, 5(1), 32–42. https://doi.org/10.52005/aktiva.v5i1.178
Wahyuni, W. (2022). The Position of Tax Law in Indonesia. 24 February 2022. https://www.hukumonline.com/berita/a/hukum-pajak-lt62174cb312e03
Waluyo. (2011). Indonesian Taxation.
Dr.Bustamar Aysha, S.H., M. M. (2017). Indonesian Tax Law (2017th ed.). PRENADAMEDIA GROUP.
Effendy, T. S; Toly, A. A. (2013). Factors that Influence Taxpayer Non-Compliance in Paying Value Added Tax. Taxation Journal, 1(1), 159–162.
Faradis, R. (2020). Composite Index of Infrastructure Development for Provinces in Indonesia. Indonesian Journal of Economics and Development, 20(1), 33–55. https://doi.org/10.21002/jepi.2020.03
Finamore, P. da S., Kós, R. S., Corrêa, J. C. F., D, Collange Grecco, L. A., De Freitas, T. B., Satie, J., Bagne, E., Oliveira, C. S. C. S., De Souza, D. R., Rezende, F. L., Duarte, N. de A. C. A. C. D. A. C., Grecco, L. A. C. A. C., Oliveira, C. S. C. S., Batista, K. G., Lopes, P. de O. B., Serradilha, S. M., Souza, G. A. F. de, Bella, G. P., … Dodson, J. (2021). No Title????. Journal of Chemical Information and Modeling, 53(February), 2021. https://doi.org/10.1080/09638288.2019.1595750%0Ahttps://doi.org/10.1080/17518423.2017.1368728%0Ahttp://dx.doi.org/10.1080/17518423.2017.1368728%0Ahttps://doi.org/10.1016/j.ridd.2020.103766%0Ahttps://doi.org/10.1080/02640414.2019.1689076%0Ahttps://doi.org/
Fitriya. (2023a). Foreign Corporate Tax and its Conditions in Indonesia. 11 Agust2023. https://klikpajak.id/blog/pph-pasal-26-atas-pajak-perusahaan-asing/#:~:text=Berikut jenis pajak perusahaan luar negeri yang menjadi,HPP. ... 2 2. Pajak Pertambahan Nilai %28PPN%29
Fitriya. (2023b). Tax Avoidance: Violating Practices and Impacts for Companies. 31 Dec 2023. https://klikpajak.id/blog/tax-avoidance/
Idhom, A. M. (2022). Tax Collection Theory & Principles of Tax Collection According to Experts. 22 July 2022. https://tirto.id/teori-pemungutan-pajak-asas-pemungutan-pajak-menurut-para-ahli-guuz
In.Corp. (2024). Prepare a location for establishing a company. 15 Mei 2024. https://www.cekindo.com/id/blog/perusahaan-pma-indonesia
Indonesia, M. K. P. (2008). Fourth Amendment to Law Number 7 of 1983 concerning Income Tax. 22 Sep 2008. https://datacenter.ortax.org/ortax/aturan/show/13430
Kurniawan, A. M. (2011). International Taxes and Examples of Their Applications. https://www.belbuk.com/pajak-internasional-beserta-contoh-dan-aplikasinya/produk/58960
Laksono, J. P. (2011). Analysis of Factors That Influence Corporate Taxpayer Compliance in Hospitality Companies in the City of Surakarta. Analysis of Factors That Influence Corporate Taxpayer Compliance in Hospitality Companies in the City of Surakarta, 63.
Nuzulia, A. (1967). Understanding Taxation. Angewandte Chemie International Edition, 6(11), 951–952., 5–24.
OnlinePajak. (2018). Tax Law: Definition, Function and History. September 29, 2018. https://www.online-pajak.com/tentang-pajak/hukum-pajak
Priyatno, D., & Aridhayandi, M. R. (2018). Book Review (Book Review) Satjipto Rahardjo, Legal Studies, Bandung: PT. Citra Aditya, 2014. Mimbar Justitia Law Journal, 2(2), 881. https://doi.org/10.35194/jhmj.v2i2.36
Rafsanjani, N., & Ardiansyah, B. G. (2021). Analysis of the Imposition of Article 15 Income Tax on Representative Offices of Foreign Companies. Journal of Tax and State Finance (PKN), 3(1), 37–48. https://doi.org/10.31092/jpkn.v3i1.1215
Rahayu, S. K. (2017). Taxation: concepts and formal aspects. Rekayasa Sains.
Riyadi, S. P., Setiawan, B., & Alfarago, D. (2021). The Influence of Taxpayer Compliance, Tax Audit, and Tax Collection on Corporate Income Tax Revenue. Journal of Accounting & Taxation Research (JRAP), 8(02), 57–67. https://doi.org/10.35838/jrap.2021.008.02.16
Sari, D. P. (2018). Analysis of the Implementation of the Principles of Justice in the Tax Objection Settlement Process at the Directorate General of Taxes. Administrative Reform, 3(1), 87–106. https://doi.org/10.31334/.v3i1.98
Simanjuntak, D. (2012). ECONOMIC DIMENSIONS OF TAXATION IN ECONOMIC DEVELOPMENT.
Tax.i.o. (2020). Sanctions for Foreign Companies If They Don’t Pay Taxes. 11 Agust 2020. https://pajak.io/blog/sanksi-bagi-perusahaan-asing-apabila-tidak-bayar-pajak/
Tax Indo. (2018). Foreign corporate tax. 2018. https://indopajak.id/pajak-perusahaan-asing/
Ujang Badru Jaman, & Endah Pertiwi. (2023). Indonesian State Tax Sovereignty Against Digital Multinational Companies. Journal of Assets: Accounting and Finance Research, 5(1), 32–42. https://doi.org/10.52005/aktiva.v5i1.178
Wahyuni, W. (2022). The Position of Tax Law in Indonesia. 24 February 2022. https://www.hukumonline.com/berita/a/hukum-pajak-lt62174cb312e03
Waluyo. (2011). Indonesian Taxation.
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