ANALISIS PENERAPAN PPH PASAL 26 TERHADAP TRANSAKSI INTERNASIONAL: STUDI ATAS EFEKTIVITAS PEMOTONGAN PAJAK PENGHASILAN BAGI WAJIB PAJAK LUAR NEGRI
Article Sidebar
Main Article Content
Abstract
Income Tax (PPh) Article 26 is an essential part of Indonesia’s tax system, imposed on income received by foreign taxpayers from sources within Indonesia. The purpose of this study is to evaluate the effectiveness of the implementation of Article 26 in international transactions, focusing on tax withholding mechanisms, taxpayer compliance, and the significance of Double Tax Avoidance Agreements (DTAAs). The methodology used is descriptive-qualitative, with case studies conducted in several companies engaged in international transactions. The findings indicate that although the provisions of Article 26 are relatively clear, there are still administrative challenges and issues of interpretation related to international taxation that may result in lost opportunities for tax revenue. Furthermore, the use of DTAAs by foreign taxpayers often reduces the tax burden that should be imposed, thus requiring a thorough evaluation of their implementation. The recommendations of this study include strengthening tax supervision, digitalizing tax administrative processes, and enhancing education for tax withholders to ensure a more effective and equitable application of Article 26.
Keywords: Article 26 Income Tax, international transactions, foreign taxpayers, tax withholding, DTAAs.
Downloads
Article Details
Section
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
How to Cite
References
Afriyanti, Y., Cahya, S. D., Santika, I., & Vientiany, D. (2024). Pentingnya Pemahaman Dasar-Dasar Perpajakan Dalam Meningkatkan Kepatuhan Wajib Pajak. AEPPG: Akuntansi dan Ekonomi Pajak: Perspektif Global, 1(3), 9-107.
Ariningrum, H. S., & Sutrahti, F. Y. (2021). Perpajakan: Teori dan Konsep. Bandar Lampung: UPPM Universitas Malahayati.
Dilla, R. A., & Putri, S. F. (2024). Penerapan Media Aplikasi Berbasis Game Kit Sebagai Tes Pembelajaran PPh 25 dan PPh 26 di Era Digital. Prosiding National Seminar on Accounting, Finance, and Economics (NSAFE), 4(1), 80-93.
Kementerian Keuangan Republik Indonesia. (2022). Laporan Keuangan Pemerintah Pusat Tahun 2021. Diakses dari: https://www.kemenkeu.go.id
Munajat, A., Nasrullah, & Panjaitan, E. J. (2023). Pengaruh Nilai Tukar Rupiah dan Inflasi terhadap Besarnya Pembayaran Pajak Penghasilan Pasal 26. INNOVATIVE: Journal Of Social Science Research, 3(5), 1219–1227.
Rahma, A., Fauziah, N. H., Amanda, R. P., & Vientiany, D. (2024). Pajak Penghasilan di Indonesia: Peraturan dan Perhitungan. Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi, 2(7), 558–572.
Ramadani, N., Latipah, L., & Vientiany, D. (2024). Konsep Source-Based Taxation dalam Implementasi PPh 26 di Indonesia. Jurnal Pajak dan Ekonomi Islam, 5(2), 123–135.
Siti Nurilma Wahida, Anisah Nurdian, & Fajar Ramadhan. (2025). Pajak Penghasilan Pasal 26. JEMBA: Jurnal Ilmiah Ekonomi Manajemen Bisnis dan Akuntansi, 2(4), 18–28. https://doi.org/10.61722/jemba.v2i4.1029
Syarifudin, A. (2022). Penerapan Perjanjian Penghindaran Pajak Berganda dalam Konteks PPh 26. Jurnal Perpajakan Internasional, 6(1), 44–59.
Vientiany, D., Alyanisa, F., Kania, S. S., & Ritonga, S. Z. (2024). Dimensi Ekonomi dalam Implikasi Perpajakan di Indonesia. JIEM: Jurnal Ilmiah Ekonomi dan Manajemen, 2(7), 199–211. https://doi.org/10.61722/jiem.v2i7.1867