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Pramudya, Andhika
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Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Other

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Journal : JIHAD : Jurnal Ilmu Hukum dan Administrasi

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Juridical Review of Non-Taxable Income Based on Article 7 of Law Number 7 of 2021 concerning Harmonization of Tax Regulations Hastuti, Indra; Nugrahaningsih, Widi; Santoso, Aris Prio Agus; Pramudya, Andhika
JIHAD : Jurnal Ilmu Hukum dan Administrasi Vol 7, No 1 (2025): JIHAD : Jurnal Ilmu Hukum Dan Administrasi
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jihad.v7i1.8417

Abstract

This research aims to analyze the provisions regarding non-taxable income based on article 7 of Law No. 7 of 2021 concerning harmonization of tax regulations, as well as the juridical implications of changes to these provisions for Individual Taxpayers. Non-Taxable Income is an income limit that is not subject to tax by the state, which aims to provide tax relief for taxpayers with low income. Law No.7 of 2021 changes the previous Non-Taxable Income provisions in Law No.36 of 2008 concerning income tax. Apart from that, this research recommends the importance of socializing the new Non-Taxable Income provisions, as well as strengthening supervision by the Directorate General of Taxes to prevent misuse of Taxpayer data and regular evaluation of the amount of Non-Taxable Income is also needed so that it remains relevant to developing social economic conditions.
Co-Authors Aris Prio Agus Santoso Indah Putri Purwanti Indra Hastuti, Indra Kaniati Amalia Nadiva Zahra Atika Rahma Nagita Dwi Erianti Prakoso Widi Nugrahaningsih Zafira Nisa’ Azahra