Published 2025-06-02
Keywords
- indonesia
How to Cite
Abstract
This study aims to analyze the provisions and implementation of Income Tax (Article 24) in Indonesia, particularly concerning foreign tax credit mechanisms. Article 24 allows domestic taxpayers to credit taxes paid abroad on the same income to avoid double taxation. The research explores accounting procedures, journal entries, and financial implications associated with the application of Article 24, as well as the challenges encountered in practice. Using a descriptive qualitative approach, this study offers valuable insights for accountants, financial managers, and policymakers to better understand and manage tax obligations in compliance with prevailing regulations.
Keywords: Income Tax, Article 24, Foreign Tax Credit, Double Taxation, Tax Accounting
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