Peran Pajak Penghasilan Pasal 24 terhadap Wajib Pajak yang Memiliki Penghasilan Luar Negeri
DOI:
https://doi.org/10.61722/jaem.v3i2.10939Keywords:
Double taxation; Foreign income; Foreign tax credit; International taxation; Taxpayer complianceAbstract
This study examines the role of Article 24 Income Tax in reducing the potential for double taxation for taxpayers who earn income abroad. The increasing globalization of economic activities has encouraged individuals and business entities to obtain income from foreign sources, creating tax obligations in more than one jurisdiction. In this context, Article 24 of the Indonesian Income Tax Law provides a foreign tax credit mechanism that allows taxpayers to credit taxes paid abroad against income tax payable in Indonesia. The objective of this research is to analyze the implementation of Article 24 Income Tax, identify the obstacles faced by taxpayers in claiming foreign tax credits, and evaluate its effectiveness in supporting tax fairness and legal certainty. This research uses a normative juridical method with a statutory, conceptual, and analytical approach based on tax regulations, literature studies, and relevant legal documents. The findings indicate that Article 24 Income Tax plays an important role in preventing double taxation and encouraging taxpayer compliance in reporting foreign income. However, several challenges remain, including differences in tax systems between countries, administrative complexities, and limited taxpayer understanding regarding foreign tax credit procedures. The study concludes that improving regulatory clarity, administrative efficiency, and taxpayer education is essential to optimize the implementation of Article 24 Income Tax. The implications of this research emphasize the need for stronger coordination between tax authorities and taxpayers to support a fair and effective international taxation system.
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