Penegakan Pajak Penghasilan (PPh) terhadap Perusahaan Asing di Indonesia: Kajian Yuridis Normatif

Irwan Triadi ; Dimas Yanuarsyah ; Evi Fitriani
Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 📅 2025 Vol 3, No 2 🔗 DOI: 10.55606/birokrasi.v3i2.1842
Abstract
This study aims to analyze law enforcement in collecting Income Tax (PPh) against foreign companies that have the status of foreign taxpayers in Indonesia in a normative legal manner. In a national economic situation that is experiencing a slowdown, optimizing tax revenues is an important strategy for the government to improve fiscal stability and economic growth. Foreign companies, both those running businesses through Permanent Establishments (PE) or without PE, are subject to tax obligations on income earned in Indonesia. Law enforcement in tax collection is carried out through a preventive approach such as the establishment of the Directorate of International Taxation, the implementation of the Automatic Exchange of Information (AEoI), and intensive supervision of Tax Returns (SPT). In addition, a repressive approach in the form of tax audits and tax collection is strictly carried out against domestic business entities that act as tax collectors for foreign companies. This study concludes that the combination of preventive and repressive efforts carried out by the Directorate General of Taxes is effective in ensuring compliance with foreign taxpayers and increasing state revenues from the international taxation sector.
Keywords
Income Tax; Foreign Companies; Tax Law Enforcement; International Tax
How to Cite

Irwan Triadi, et al. (2025). Penegakan Pajak Penghasilan (PPh) terhadap Perusahaan Asing di Indonesia: Kajian Yuridis Normatif. Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA, 3(2). https://doi.org/10.55606/birokrasi.v3i2.1842

Irwan Triadi; Dimas Yanuarsyah; Evi Fitriani, "Penegakan Pajak Penghasilan (PPh) terhadap Perusahaan Asing di Indonesia: Kajian Yuridis Normatif," Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA, vol. 3, no. 2, 2025.

Irwan Triadi; Dimas Yanuarsyah; Evi Fitriani. "Penegakan Pajak Penghasilan (PPh) terhadap Perusahaan Asing di Indonesia: Kajian Yuridis Normatif." Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA, vol. 3, no. 2, 2025.

Irwan Triadi; Dimas Yanuarsyah; Evi Fitriani. "Penegakan Pajak Penghasilan (PPh) terhadap Perusahaan Asing di Indonesia: Kajian Yuridis Normatif." Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 3, no. 2 (2025).

Irwan Triadi, et al. (2025) 'Penegakan Pajak Penghasilan (PPh) terhadap Perusahaan Asing di Indonesia: Kajian Yuridis Normatif', Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA, 3(2). doi: 10.55606/birokrasi.v3i2.1842.

Irwan Triadi; Dimas Yanuarsyah; Evi Fitriani. Penegakan Pajak Penghasilan (PPh) terhadap Perusahaan Asing di Indonesia: Kajian Yuridis Normatif. Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA. 2025;3(2).

Artikel Terkait

Analisis Yuridis Kebebasan Berekspresi di Era Digital: Transformasi Pasal 27A UU No. 1 Tahun 2024 dan Perlindungan Hak Konstitusional

Putri Rut Sri Jaya Lubis; Putri Dwi Rahmadani; Izumi Bernadetta Gultom

Implementasi Kebebasan Beragama di Tanggerang terhadap Etnis Umat Beragama Kristen

Osvaldo Antonio Linjewas; Abrar Rosyan Ali Barus; Nur Rahman

Perlindungan Hak Cipta atas Materi Stand-up Comedy terhadap Tindakan Duplikasi tanpa Izin

Umair Umair; Dudung Hidayat; Raden Handiriono

Apakah Siswa pada Sekolah Swasta Berhak Mendapatkan Pendidikan Gratis?: Analisis Putusan MK Nomor 3/PUU-XXII/2024

Nadia Anatasya; Puti Alya; Indah Nabila Vandini

Asimetri Kekuasaan dan Potensi Pelanggaran HAM: Studi Kasus Interaksi Brimob dengan Pengemudi Ojek Online

Riska Aulia; Caesya Nur Amarha; Syifa Aurelia

Ketidaksesuaian antara Regulasi dan Realitas Sosial dalam Pemenuhan Hak Atas Pendidikan di Indonesia

Andi Dita Kobayashi; Putri Dea Syahhira; Chelsha Christy Napitupulu
Tren Sitasi Jurnal