Pengaruh kredit pajak luar negeri terhadap investasi dan pemenuhan kewajiban pajak wajib pajak dalam negeri
Keywords:
PPh 24, domestic tax, foreign tax, influence, taxplayerAbstract
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
Downloads
Download data is not yet available.
Downloads
Published
2024-05-31
How to Cite
Mubarak, I., Cecilia, P. E., Firdaus, H. H., & Fitriani, I. L. (2024). Pengaruh kredit pajak luar negeri terhadap investasi dan pemenuhan kewajiban pajak wajib pajak dalam negeri. Maliki Interdisciplinary Journal, 2(5), 1358–1362. Retrieved from https://urj.uin-malang.ac.id/index.php/mij/article/view/6458
Issue
Section
Articles
License
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work’s authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
