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Application of Income Tax on Foreign Workers in Indonesia Aulia, Riska; Putri, Belicia Widhyana Yulia; Rasji, Rasji
QISTINA: Jurnal Multidisiplin Indonesia Vol 2, No 2 (2023): December 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/qistina.v2i2.863

Abstract

The presence of foreign workers working in Indonesia creates rights and obligations for the foreign workers themselves. These rights and obligations are regulated by the laws and regulations in force in Indonesia, including rules relating to taxation. Foreign workers who are in Indonesia can become tax law subjects in Indonesia, so that their rights and obligations in the field of taxation apply. In order for legal regulations in the field of taxation to be implemented properly, efforts are needed to apply income tax laws to foreign workers who work in Indonesia. This paper discusses the legal basis for the imposition of income tax for foreign workers in Indonesia and the forms of accountability for violators of income tax arrangements for foreign workers in Indonesia. Based on this writing, foreign workers are a subject of income tax in Indonesia and can be subject to domestic tax or foreign tax subject. The determination is based on how long they have been in Indonesia, because they get income for what they do in Indonesia. Meanwhile, if there is an abuse related to income tax against foreign workers, in this case the tax deduction is carried out by the company where the foreign worker works, then the person who gets the sanction for the occurrence of the fraud is the party who withheld the income tax.
ANALISIS PERLINDUNGAN MASYARAKAT HUKUM ADAT DITINJAU DALAM PERSPEKTIF HUKUM POSITIF INDONESIA Neltje, Jeane; Delicia, Nadya Frisca; Putri, Belicia Widhyana Yulia; Lestari, Novianti
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 20 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8418048

Abstract

Perlindungan bagi masyarakat hukum adat di Indonesia merupakan kewajiban pemerintah untuk memberi perlindungan kepada masyarakat adatnya. Lebih lanjut, dengan adanya kehadiran masyarakat adat ini merupakan suatu kenyataan sejarah yang dimana hal ini tidak dapat dihindari maupun disangkal oleh pemerintah. Dalam hal ini, pemerintah diberi kewenangan regulasi yang bertujuan untuk penentuan keberadaan suatu masyarakat hukum adat yang masih hidup di tingkat kabupaten dan kota tanpa adanya rambu - rambu yang jelas. Hal inilah yang nantinya dapat menimbulkan konflik antara daerah dengan daerah, pemerintah dengan daerah bahkan pemerintah daerah dengan masyarakat hukum tertentu. Kemudian yang nantinya, kita dapat mengetahui bagaimana reaksi dari pemerintah mengenai konflik - konflik yang nantinya akan terjadi didalam masyarakat hukum adat ini.