PENEGAKAN HUKUM TERHADAP PELANGGARAN PAJAK PENGHASILAN OLEH TENAGA KERJA ASING
Abstract
Taxes are currently the dominant state revenue in Indonesia, and the increasing number of foreign workers entering Indonesia is expected to increase the state treasury from the taxation sector, especially income tax. However, not all are compliant to pay their income tax, therefore law enforcement in the taxation sector is a must for the Government. This study aims to determine the background, influencing factors, and government efforts in enforcing the law against violations of income tax by foreign workers. In this study, the method used is the normative juridical method, which is based on legal principles that exist in library data or secondary data. Based on the results of the study, it can be concluded that the amount of tax that must be deposited, the awareness factor in taxation, the tax officer factor, the tax law factor, and the rational attitude factor are some of the factors that cause income tax violations, both by foreign workers and employing companies foreign workers.
Keywords: Income Tax; Law Enforcement; Foreign Workers.
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