Optimalisasi Kredit Pajak Luar Negeri dalam Perspektif PPh Pasal 24

Abstract

This study aims to analyze Income Tax (PPh) in article 24 in Indonesia. Law of the Republic of Indonesia No. 7 of 1983 concerning income tax with the latest amendment to Law Number 36 of 2008 concerning income tax, article 24 paragraph (1) states that PPh article 24 is a tax that is given or owed abroad on income from abroad, which is received or obtained by domestic taxpayers may be credited to the tax owed in the same tax year. This study focuses on the analysis of PPh 24 to understand its implementation and effectiveness in increasing state revenue. The results of this study are expected to contribute to the development of tax policy in Indonesia. In addition, this study also highlights the challenges faced by taxpayers in utilizing foreign tax credits, as well as the importance of socializing and understanding international tax regulations for taxpayers and tax authorities.