HASAN, HASAN (2024) ANALISIS PEMOTONGAN PAJAK PENGHASILAN BAGI TENAGA KERJA INDONESIA YANG BEKERJA DI LUAR NEGERI. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research is motivated by the existence of Indonesian workers who work abroad which aims to optimize state revenue, in the payment of income tax. Sending migrant workers abroad is not only beneficial for themselves, but can also provide benefits to the government. The economic contribution generated by migrant workers is in the form of remittances received by Indonesia. These remittances are an important source of foreign exchange, but for migrant workers who do not understand the tax burden they bear in the country where they work, this result affects the remittances sent to Indonesia. The purpose of this study is to describe the legal aspects related to the tax provisions that apply to Indonesian migrant workers working abroad and analyze the implementation of income tax withholding for Indonesian workers working abroad. Observations were made through analysis of income tax withholding rules and interviews with five informants who are Indonesian workers abroad. This research resulted in varied information from informants on the understanding and implementation of tax provisions for Indonesian workers abroad, as well as an understanding of double taxation. This result can be an input for Indonesian regulators in socialize taxation for Indonesian workers working abroad. Keywords: Income Tax, Withholding Tax, Indonesian Workers Penelitian ini dilatarbelakangi tentang adanya tenaga kerja indonesia yang bekerja luar negeri yang bertujuan untuk mengoptimalkan penerimaan negara, dalam pembayaran pajak penghasilan. Pengiriman pekerja migran ke luar negeri tidak hanya bermanfaat bagi diri mereka sendiri, melainkan juga dapat memberikan manfaat bagi pemerintah. Kontribusi ekonomi yang dihasilkan oleh pekerja migran berupa remitansi yang diterima Indonesia. Remitanis ini menjadi sumber devisa penting, tetapi bagi TKI tidak memahami beban pajak yang mereka tanggung di negara tempat mereka bekerja, hasil ini mempengaruhi remitansi yang di kirim ke indonesia. Tujuan penelitian ini menjabarkan aspek hukum terkait dengan ketentuan perpajakan yang berlaku pada TKI yang bekerja di luar negeri serta menganalisis implementasi pemotongan pajak penghasilan bagi Tenaga Kerja Indonesia yang bekerja di luar negeri. Observasi dilakukan melalui analisis aturan pemotongan pajak penghasilan serta wawancara kepada lima orang informan yang merupakan tenaga kerja Indonesia di luar negeri. Penelitian ini menghasilkan informasi yang bervariasi dari informan dalam pemahaman dan penerapan ketentuan perpajakan bagi tenaga kerja Indonesia di luar negeri, serta pemahaman tentang pajak ganda. Hasil ini dapat menjadi masukan bagi Regulator di Indonesia dalam sosialisasi perpajakan bagi tenaga kerja Indonesia yang bekerja di luar negeri. Kata kunci: Pajak Penghasilan, Pemotongan Pajak, Tenaga Kerja Indonesia
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 24 295 |
| NIM/NIDN Creators: | 43219120145 |
| Uncontrolled Keywords: | Pajak Penghasilan, Pemotongan Pajak, Tenaga Kerja Indonesia |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 300 Social Science/Ilmu-ilmu Sosial > 350 Public Administration and Military Science/Administrasi Negara dan Ilmu Kemiliteran > 354 Administration of Economy/Departemen Perekonomian > 354.9 Administration of Labor/Departemen Tenaga Kerja dan Transmigrasi (Depnakertrans) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | khalimah |
| Date Deposited: | 21 Dec 2024 08:48 |
| Last Modified: | 21 Dec 2024 08:48 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/93192 |
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