Analisis Pemotongan Dan Pelaporan PPh Pasal 26 Atas Dividen Asing PT ABC
DOI:
https://doi.org/10.57235/jahe.v3i2.9157Keywords:
Dividends, Foreign shareholders, Income tax, Tax reporting, Withholding taxAbstract
This study aims to examine the withholding and reporting processes under Article 26 of the Income Tax Law regarding foreign dividends, while evaluating compliance with tax regulations. This study focuses on the implementation of these tax measures and the administrative obstacles encountered. The research method used is descriptive with a case study approach. For the sample, this study uses secondary data, primarily company financial statements and related tax documents, selected purposively based on data availability. The results of this study indicate that withholding and reporting procedures generally align with applicable regulations. Companies can maximize the benefits of tax treaties if foreign shareholders provide valid Certificates of Domicile. However, significant challenges remain regarding the administrative complexity of international tax documents and the incompatibility of financial systems in large-scale companies.
Downloads
References
Aulia, T. Z., Ditasari, R. A., Junaidi, A., Sultan, Sahrir, Ridwan, M., Yuniarti, N., Kristanto, E., Haryanti, A. D., Rahman, K., Yanto, S., Siregar, I. G., & Sudarmanto, E. (2025). Dasar-Dasar Perpajakan. Tangerang: Minhaj Pustaka.
Lubis, P. K. D., Harahap, E. S., Sianturi, T. G., LumbanBatu, S., & Sitorus, M. (2025). Analisis penerapan perhitungan dan pelaporan Pajak Penghasilan (PPh) Pasal 26: Studi kasus pembagian dividen pada CV Agro Utama Berseri. MANTAP: Journal of Management Accounting, Tax and Production.
Malvinas, F., dkk. (2018). Analisis tentang beneficial owner dalam Persetujuan Penghindaran Pajak Berganda Indonesia–Belanda dalam sengketa banding PT Indosat Tbk di Pengadilan Pajak. Jurnal Hukum dan Perpajakan.
Mardiasmo. (2023). Perpajakan. Yogyakarta: Andi.
Mayasari, Y., Fitri Nurlaela, dan Wulan Firdawati. (2025). Tinjauan perbedaan tarif Pajak Penghasilan Pasal 26 atas royalti (studi kasus di PT PPD). Jurnal Akuntansi dan Pajak.
Musytari. (2025). Analisis penerapan PPh Pasal 26 terhadap transaksi internasional: Studi atas efektivitas pemotongan pajak penghasilan. Jurnal Perpajakan Indonesia.
Prasetyo, Widhi Nugroho Budi. (2023). Sengketa pajak atas koreksi biaya royalti dan secondary adjustment (studi kasus putusan banding PT XYZ). Jurnal Ilmu Akuntansi dan Pajak.
Putri, D. A., Audira, S. N., & Fadillah, C. (2025). Analisis Penerapan Pemotongan Pajak Penghasilan Pasal 26 Atas Dividen Wajib Pajak Luar Negeri di Perusahaan Perbankan. JAEM (Jurnal Akademik Ekonomi dan Manajemen), 2(2).
Putri, R. A., & Siregar, S. V. (2020). Pengaruh sistem pengendalian internal terhadap kepatuhan perpajakan perusahaan. Jurnal Akuntansi dan Keuangan, 12(1), 1–10.
Qikmia, J., & Priono, H. (2021). Penerapan PPh Pasal 26 Atas Dividen WPLN Pada PT BPD Jatim. SeNAPaN (Seminar Nasional Akuntansi dan Call for Paper), 1(1), 183–191.
Resmi, S. (2019). Perpajakan: Teori dan Kasus. Jakarta: Salemba Empat.
Sambodo. (2015). Pajak Dalam Entitas Bisnis. Jakarta: Salemba Empat.
Sari, D. P., & Rahayu, N. (2021). Analisis penerapan PPh Pasal 26 atas pembayaran jasa luar negeri dan implikasinya terhadap kepatuhan wajib pajak. Jurnal Pajak Indonesia, 5(2), 120–130.
Setiawan, B., & Primandita, F. (2017). Kupas Tuntas PPh Potput (Edisi 2). Jakarta: Salemba Empat.
Sitorus, A. A. B., dkk. (2025). Pajak Penghasilan Pasal 26: Tinjauan kepatuhan wajib pajak. Jurnal Riset Akuntansi dan Keuangan.
Sugiyono. (2019). Metode penelitian kuantitatif, kualitatif, dan R&D. Bandung: Alfabeta.
Tobing, LS., Mars, S. (2022) Pajak Penghasilan : (Teori dan Praktik) Undang- Undang Pajak Penghasilan Konsolidasi Undang- Undang Harmonisasi Peraturan Perpajakan. Depok: Rajawali Pers.
Undang-Undang Republik Indonesia Nomor 36 Tahun 2008 tentang Pajak Penghasilan.
Waluyo. (2017). Perpajakan Indonesia. Jakarta: Salemba Empat.
Widyastuti, T., & Meiranto, W. (2019). Peran sistem administrasi perpajakan dalam meningkatkan kepatuhan wajib pajak badan. Jurnal Akuntansi dan Auditing Indonesia, 23(2), 115–126.
Downloads
Published
Issue
Section
Citation Check
License
Copyright (c) 2026 Niken Ayu Setyowati, Afifah Zahwa Helda Ventiana, Basmah Sak'bani Makrifah, Dista Putri Ahmansa, Muhammad Revi Noor Fahrezy, Aan Nurrohman
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
- Authors certify that the work reported here has not been published before and contains no materials the publication of which would violate any copyright or other personal or proprietary right of any person or entity.
- Authors dont transfer or license the copyright of publishing to JAHE: Jurnal Akuntansi Hukum dan Edukasi Research to publish the article in any media format, to share, to disseminate, to index, and to maximize the impact of the article in any databases.
- Authors hereby dont agree to transfer a copyright for publishing to JAHE: Jurnal Akuntansi Hukum dan Edukasi a Publisher of the manuscript.
- Authors reserve the following:
- all proprietary rights other than copyright such as patent rights;
- the right to use all or part of this article in future works of our own such as in books and lectures;
- use for presentation in a meeting or conference and distributing copies to attendees;
- use for internal training by author's company;
- distribution to colleagues for their research use;
- use in a subsequent compilation of the author's works;
- inclusion in a thesis or dissertation;
- reuse of portions or extracts from the article in other works (with full acknowledgement of final article);
- preparation of derivative works (other than commercial purposes) (with full acknowledgement of final article); and
- voluntary posting on open web sites operated by author or author’s institution for scholarly purposes, but it should follow the open access license of Creative Common CC BY-NC License.
