Pengaruh kredit pajak luar negeri terhadap investasi dan pemenuhan kewajiban pajak wajib pajak dalam negeri

  • Israul Mubarak Program Studi Perbankan Syariah, Universitas Islam Negeri Maulana Malik Ibrahim Malang
  • Putri Engellina Cecilia Program Studi Perbankan Syariah, Universitas Islam Negeri Maulana Malik Ibrahim Malang
  • Hafiz Hasbi Firdaus Program Studi Perbankan Syariah, Universitas Islam Negeri Maulana Malik Ibrahim Malang
  • Ika Lutfia Fitriani Program Studi Perbankan Syariah, Universitas Islam Negeri Maulana Malik Ibrahim Malang
Keywords: pph 24, domestic tax, foreign tax, Influence, Taxpayer

Abstract

PPh 24 is income tax paid or payable abroad on income from abroad received and can be credited in the same tax year. The influence of foreign tax credits on investment and domestic tax compliance has both positive and negative influences. Therefore, stricter supervision by the government is needed, accompanied by publications and education. In this research, the author uses the library research method which combines the results of previous research. The results of this research are that PPH 24 has 2 influences, both positive and negative

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References

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Published
2024-05-31
How to Cite
Mubarak, I., Cecilia, P., Firdaus, H., & Fitriani, I. (2024). Pengaruh kredit pajak luar negeri terhadap investasi dan pemenuhan kewajiban pajak wajib pajak dalam negeri. Maliki Interdisciplinary Journal, 2(5). Retrieved from http://urj.uin-malang.ac.id/index.php/mij/article/view/6458
Issue
Vol 2 No 5 (2024): MAY
Section
Articles

Copyright (c) 2024 Israul Mubarak, Putri Engellina Cecilia, Hafiz Hasbi Firdaus, Ika Lutfia Fitriani

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