Kewajiban Pajak Pendapatan Yang Harus Dipenuhi Oleh Individu Yang Melakukan Perjalanan Ke Luar Negeri
Keywords:
Overseas fiscal, Individuals, PPH 25, residents traveling abroadAbstract
This discussion is related to Foreign Fiscal policy, which is defined by the tax law that regulates indigenous communities undertaking foreign visits. Initially, the law was more administrative in nature, but over time, it became a source of state revenue. Levies paid by taxpayers while abroad are levies that must be paid during the moving season and can be deducted from income tax at the end of the season. However, according to state inspections, social, cultural, guidance, religion, and universal leadership, except for taxpayers who travel abroad and pay PPh Section 25, for various reasons they may not pay PPh Section 25 while living abroad. country.
Downloads
References
Kemenkeu. (2008). Peraturan Direktur Jenderal Pajak No 53/PJ/2008. Diakses 10 Mei 2024
Mardiasmo. (2023). Perpajakan Edisi Terbaru. ( Yogyakarta : Penerbit ANDI).
Media Komunitas Perpajakan Indonesia. (1998). Surat Edaran Dirjen Pajak Nomor : SE/02/PJ.41/1998. Diakses 10 Mei 2024
Mitje, Meghasari Seftiani. (2015). Pengaruh Sikap, Kesadaran dan Pengetahuan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pemilik (UMKM) Dalam Memiliki (NPWP). Jurnal EMBA, 4 (1).
Rauf, D. I., Musa, D. A. L., Aslam, A. P., Angreyani, A. D., Putra, M. A. F. A., & Mustafa, M. Y. (2023). Beban Pajak Penghasilan Badan Terutang: Sebuah Analisis Berbasis Size, Operational Cost, dan Profitabilitas. Southeast Asia Journal of Business, Accounting, and Entrepreneurship, 1(1), 31-36. https://dailymakassar.id/ejournal/index.php/sains/article/view/3
Shopiana, Dina Eka. (2012). Article 25 Income Tax Aspects Of Taxpayer Under Certain Employers Law 36 Of 2008. Junal Entrepeneur, 3 (1).
Tansuri, Billy Ivan. (2009). Fiskal Luar Negeri dan Penerapannya Di Indonesia. Journal Of Business And Economics, 8 (2).
Published
How to Cite
Issue
Section
Copyright (c) 2024 Rahmat Burhamzah, Khaidir Syahrul, Deddy Ibrahim Rauf
This work is licensed under a Creative Commons Attribution 4.0 International License.