Analisis Yuridis Pengenaan Pajak Penghasilan terhadap Warga Negara Asing yang Menjadi Wajib Pajak dalam Negeri

Abstract

Indonesian Job Creation Act aims at creating job vacancies, increasing the investment ecosystem in Indonesia, and increasing the human resources by means of technology and competency transfer from foreign workers. This act excludes foreign citizens from the imposition of income tax as domestic Individual Taxpayer in order to attract the foreigners interest and to provide them legal certainty, yet its implementation leads to injustice to taxpayers. The research problems are: 1) Why individual foreign citizens can be categorized as domestic Individual Taxpayer who is only their income generated from Indonesia imposed with income tax? 2) How about the legal protection for foreign citizens as domestic Individual Taxpayer whose the application to the imposition of income tax on the income generated only from Indonesia has been approved, but they are still imposed with the principle of worldwide income? 3) How about the fulfilment of justice principle in imposing income tax on the individual foreign citizen categorized as domestic Individual Taxpayer?

This descriptive analytical research is a normative juridical research in nature. Its data are sourced from secondary data supported with primary data. They are collected through the study and analysis of various literatures and references, and analysed by qualitative data analysis.

It is concluded that the exclusion of income tax assessment for foreign

taxpayers in Indonesia is the policy on taxation in order to achieve the social

welfare with opening employment, increasing expertise for the Indonesian workers,

and providing legal certainty for foreigners to stay and share their skills with the

Indonesian workers. The legal protection for foreigners is that they can file their

complaint to the Director General of Taxation. The income tax assessment for

foreigners as taxpayers in Indonesia does not fulfil the principle of justice

horizontally and vertically taxation, compared with the Indonesian citizens who get

the same additional income as the foreigners. Indonesian citizens are liable to pay

taxes higher than those of the foreigners.