LEGAL SETTLEMENT OF TAX AVOIDANCE PRACTICES BY FOREIGN WORKERS WORKING IN INDONESIA

Yoanes Daru Weda -

doi:10.25170/paradigma.v11i1.7758

Penulis

Yoanes Daru Weda -

DOI:

https://doi.org/10.25170/paradigma.v11i1.7758

Kata Kunci:

foreign workers, income tax, tax avoidance

Abstrak

The increasing presence of foreign workers in Indonesia as a result of globalization has created challenges in the imposition of Income Tax, particularly related to tax avoidance practices. Although the taxation of foreign workers has been normatively regulated under Indonesian tax laws, in practice there remain legal loopholes and weak supervision that allow tax avoidance to occur. This study aims to analyze the legal framework governing Income Tax on foreign workers, identify common forms of tax avoidance, and examine the available legal mechanisms for their resolution. This research employs a normative legal research method using statutory and comparative law approaches. The findings indicate that tax avoidance by foreign workers commonly occurs through dual payroll schemes, manipulation of reported income, and non-compliance in reporting foreign assets. Furthermore, enforcement through administrative and criminal sanctions has not yet been fully effective. A comparison with Malaysia shows that preventive administrative measures are more effective in reducing tax avoidance by foreign workers.

Referensi

Direktorat Jenderal Pajak, Laporan Tahunan Pajak 2022 (Jakarta: Kementerian Keuangan, 2023)

Simanjuntak, B. P. Hukum Pajak Internasional (Jakarta: Gramedia, 2018).

Picciotto, Sol. International Business Taxation: A Study in the Internationalization of Business Regulation (London: Weidenfeld & Nicolson, 1992).

Vogel, Klaus. Double Taxation Conventions, 3rd ed. (London: Kluwer Law International, 1997).

Avi-Yonah, Reuven S. International Tax as International Law (Cambridge: Cambridge University Press, 2007).

Lang, Michael. Introduction to the Law of Double Taxation Conventions, 2nd ed. (Vienna: Linde, 2013).

Peraturan Perundang-Undangan / Putusan Mahkamah Konstitusi

Undang-Undang Dasar Negara Republik Indonesia Tahun 1945.

Undang-Undang No. 11 Tahun 2020 tentang Cipta Kerja

Undang-Undang Republik Indonesia Nomor 7 Tahun 1983 Tentang Pajak Penghasilan

Undang-Undang Republik Indonesia Nomor 7 Tahun 1991 Tentang Perubahan Atas Undang-Undang Nomor 7 Tahun 1983 Tentang Pajak Penghasilan

Undang-Undang Republik Indonesia Nomor 10 Tahun 1994 Tentang Perubahan Atas Undang-Undang Nomor 7 Tahun 1983 Tentang Pajak Penghasilan Sebagaimana Telah Diubah Dengan Undang-Undang Nomor 7 Tahun 1991

Undang-Undang Republik Indonesia Nomor 17 Tahun 2000 Tentang Perubahan Ketiga Atas Undang-Undang Nomor 7 Tahun 1983 Tentang Pajak Penghasilan

Undang-Undang Republik Indonesia Nomor 36 Tahun 2008 Tentang Perubahan Keempat Atas Undang-Undang Nomor 7 Tahun 1983 Tentang Pajak Penghasilan

Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan

Undang-Undang Nomor 6 Tahun 2023 tentang Penetapan Peraturan Pemerintah Pengganti Undang-Undang Nomor 2 Tahun 2022 tentang Cipta Kerja menjadi Undang-Undang

Undang-Undang No. 13 Tahun 2003 Tentang Ketenagakerjaan

Peraturan Direktur Jenderal Pajak Nomor Per - 16/Pj/2016 Tentang Pedoman Teknis Tata Cara Pemotongan, Penyetoran Dan Pelaporan Pajak Penghasilan Pasal 21 Dan/Atau Pajak Penghasilan Pasal 26 Sehubungan Dengan Pekerjaan, Jasa, Dan Kegiatan Orang Pribadi