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All Journal Niagawan Ekonomi-Qu (Jurnal Penelitian Ilmu Ekonomi) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Journal on Education JURMA : Jurnal Program Mahasiswa Kreatif International Journal of Trends in Accounting Research Jurnal Dunia Pendidikan Jurnal Ilmiah Pendidikan Holistik (JIPH) Indonesian Journal of Advanced Research (IJAR) International Journal of Trends in Accounting Research Journal of Humanities Education Management Accounting and Transportation Jurnal Sistem Informasi, Akuntansi dan Manajemen
Putri Kemala Dewi Lubis
Universitas Negeri Medan
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Physics Public Health Social Sciences Transportation Other

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Journal : Journal on Education

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Analisis Penerapan PPH Pasal 24 Pada PT. Telkom Indonesia Tbk Nurita Pasaribu; Hotman Siboro; Desry R Tarigan; Putri Kemala Dewi Lubis
Journal on Education Vol 7 No 1 (2024): Journal on Education: Volume 7 Nomor 1 Tahun 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v7i1.7322

Abstract

This study aims to analyze the implementation of Income Tax (PPh) Article 24 at PT Telkom Indonesia Tbk, one of the largest multinational companies in Indonesia. PPh Article 24 is implemented to prevent double taxation of income earned from abroad, so that companies can credit taxes paid abroad against taxes owed in Indonesia. This study uses a qualitative descriptive approach with data obtained from PT Telkom Indonesia's annual report and related scientific articles. The results of the study indicate that the implementation of PPh Article 24 has a significant impact on the company's financial performance, especially on the decline in net profit due to international tax burdens. To mitigate this impact, PT Telkom utilizes the Double Taxation Avoidance Agreement (P3B) and collaborates with international tax consultants to ensure that all tax obligations can be met efficiently and in accordance with international tax provisions. This study provides important insights into effective tax strategies for multinational companies operating in multiple jurisdictions and the importance of a deep understanding of international tax policies.
Co-Authors Adinda Ulina Barus Afina Charolin Andri Hasmawi Harahap Avis Raja Satya Purba Boy Sitompul Debora Tarigas Marpaung Desry R Tarigan Eliza Putri Erni Susilawati Purba Fauzan Zuhri Siahaan Henny Mawarta Siregar Hotman Siboro Jeane Alisya Kristin Margaretha Simarmata Muhammad Nazly Azrai Nur Indah Melani Aruan Nurita Pasaribu Rafli Rafli Rani P. Sari Hutabarat Renny Juliadi Rio Ricardo Damanik Rouli Milenia Qwint Siboro Samuel Sianturi Samuel Tobing Shafdana Mora Ritonga Sofiah Nurlianti Tri Kurnia