PENEGAKAN HUKUM DALAM PEMUNGUTAN PAJAK PENGHASILAN TERHADAP TENAGA KERJA ASING YANG ADA DI INDONESIA

Abstract

Every foreign worker who works in Indonesia has rights and obligations in accordance with the legal provisions in the laws and regulations that apply in Indonesia. One of the tax law subjects in Indonesia is foreign workers so that the rights and obligations of foreign workers in taxation also apply in accordance with Indonesian law. So that the Indonesian state prioritizes the values ​​of justice and order in the field of taxation. Therefore it is necessary to make efforts to apply the law in income tax to foreign workers working in Indonesia. One source of income or tax revenue in Indonesia comes from foreign workers where they can also act as domestic and foreign tax subjects depending on how long the foreign workers have lived in Indonesia. the foreign worker's income tax, the responsible person in this case is the place where the foreign worker works.