Analisis Penerapan Pajak Penghasilan Pasal 24 sebagai Solusi Mengatasi Pajak Berganda di Indonesia
DOI:
https://doi.org/10.61722/jaem.v3i2.11014Keywords:
Income Tax Article 24, international double taxation, foreign tax credit, international taxation.Abstract
Income Tax Article 24 is a tax regulation that governs foreign tax credits for domestic taxpayers who earn income from abroad. This provision aims to reduce the occurrence of international double taxation so that taxpayers are not taxed twice on the same income. This study aims to analyze the implementation of Income Tax Article 24 as a solution to overcome double taxation in Indonesia. The research method used is a qualitative approach with a library research method. Data were obtained from various sources such as scientific journals, reference books, tax regulations, and previous studies related to Income Tax Article 24 and international double taxation. The results of the study indicate that the implementation of Income Tax Article 24 through the foreign tax credit mechanism is able to help taxpayers reduce the tax burden caused by international double taxation and increase legal certainty in cross-border economic activities. However, in practice, there are still several obstacles, such as the low level of taxpayer understanding, differences in tax systems between countries, and administrative requirements in taxation. Therefore, it is necessary to improve socialization, education, and the strengthening of the tax administration system so that the implementation of Income Tax Article 24 can run more effectively and optimally.
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