Konsep dan Aplikasi Pajak Penghasilan Edisi Kedua

Income tax (PPh) embodies a type of tax applied by the majority of nations worldwide. In many cases, income tax constitutes the primary source of revenues. Income tax must also be recognised as a form of taxation designed to influence economic behaviour or promote certain social values deemed part of development goals.

In acknowledgment of the pivotal role income tax plays, the book entitled "Konsep dan Aplikasi Pajak Penghasilan Edisi Kedua" has been developed as a comprehensive resource for grasping a wide array of fundamental concepts of income tax and its current application across jurisdictions. The discussion is further enriched with Indonesia’s latest statutory income tax provisions, updated as of July 2025. 
 

Encompassing nine chapters, this book offers an in-depth exploration of the conceptual framework of income tax theory and its practical application, both in Indonesia and in several other jurisdictions. Drawing from academic research and reliable references, the discussion begins with a thorough examination of the concept of income, the diverse income tax systems implemented globally and core elements of income tax administration, such as tax subjects, taxable objects, deductible expenses and non-deductible expenses as well as an explanation of final income tax.
 

This book is penned by authors with an academic background in income taxation acquired from renowned foreign universities and institutions. In addition to their scholarly credentials, the authors are seasoned practitioners with vast experience in the field of income tax. Reviewed comprehensively, this book serves as a valuable reference for a broad audience, ranging from policymakers, businesspeople, tax authorities, the tax court, consultants and practitioners to academics.