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All Journal Jurnal Sakato Ekasakti Law Review
Hendria Fithrina
Universitas Andalas
Law, Crime, Criminology & Criminal Justice

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Fulfillment of Income Tax Obligations for Foreign Workers Working in West Sumatra Gusminarti; Khairani; Hendria Fithrina; Alfi Thoriq Al Hasan
Jurnal Sakato Ekasakti Law Review Vol. 5 No. 1 (2026): Jurnal Sakato Ekasakti Law Review (April)
Publisher : LPPM Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/ydxk8f47

Abstract

Foreign workers (TKA) who work and receive income from Indonesia are subject to income tax (PPh). As income tax payers, TKA are required to comply with these tax regulations. In West Sumatra, there are currently 77 (seventy-seven) companies that employ TKA, with work locations spread across the region. Foreign workers employed in West Sumatra are also subject to income tax regulations. One issue that has been encountered is that some foreign workers leave the company before completing their employment contract, resulting in their tax calculation not covering a full tax year. Given this finding, who is responsible for fulfilling their income tax obligations, the company or another party? The research questions in this study are: 1. What is the mechanism for employing foreign workers in West Sumatra? 2. How are the income tax obligations of foreign workers employed in West Sumatra fulfilled? 3. What efforts has the West Sumatra government made to improve foreign workers' compliance with income tax obligations? The research method used is socio-legal with the required data being primary and secondary data. The data collection techniques are document studies and interviews as well as qualitative data analysis.
Penguatan Fungsi Pengawasan Pemerintah Terhadap Industri Usaha Berbasis Resiko Pasca UU Cipta Kerja di Kota Payakumbuh Hendria Fithrina; Gusminarti; Reza Wahyudi
Jurnal Sakato Ekasakti Law Review Vol. 5 No. 1 (2026): Jurnal Sakato Ekasakti Law Review (April)
Publisher : LPPM Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/wwpfv002

Abstract

Transformasi paradigma perizinan melalui UU No. 6 Tahun 2023 tentang Cipta Kerja mengalihkan sistem perizinan tradisional menjadi berbasis risiko (Risk-Based Approach atau RBA). Perubahan ini membawa dampak signifikan terhadap pembagian otoritas dan mekanisme pengawasan di tingkat daerah. Penelitian ini bertujuan untuk menganalisis pelaksanaan pengawasan perizinan berusaha berbasis risiko pada industri rendang di Kota Payakumbuh serta mengidentifikasi hambatan dalam implementasinya. Menggunakan metode penelitian yuridis empiris dengan penekanan pada data primer, penelitian ini mengevaluasi pengawasan terhadap pelaku usaha kategori risiko rendah yang diwajibkan memiliki Nomor Induk Berusaha. Hasil penelitian mengungkapkan bahwa pengawasan di Kota Payakumbuh belum berjalan efektif karena dua faktor utama: Kendala yuridis berupa ketiadaan peraturan pelaksana di tingkat daerah yang mengakibatkan ketidakjelasan mekanisme koordinasi; dan Kendala non-yuridis yang meliputi keterbatasan anggaran, kuantitas SDM pengawas, serta rendahnya literasi hukum pelaku usaha. Penelitian ini merekomendasikan perlunya akselerasi regulasi turunan di tingkat daerah dan optimalisasi koordinasi antar Organisasi Perangkat Daerah untuk memastikan kepatuhan hukum serta keberlanjutan industri kuliner sebagai pilar ekonomi daerah.
Co-Authors Alfi Thoriq Al Hasan Gusminarti Khairani Khairani Reza Wahyudi