Meninjau Konsep dan Relevansi PPh Final di Indonesia

DDTC Working Paper 2220

04 May 2020

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This working paper presents an analysis of the concept and relevance of Indonesia’s final income tax. The final income tax is comprehensively reviewed, in terms of the concept, the historical analysis of the regime, the taxonomy and critical review of the final income tax, and its relevance in the future. From the analytical studies, the term final withholding tax in Indonesia is difficult to define. To date, the income tax scheme has been the solution due to its administrative feasibility, although it does not necessarily reflect the first-best policy. The provisions in the upcoming Income Tax Law must provide robust and fundamental affirmation and philosophies concerning the final income tax.

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