Abstract

The legal basis for imposing Income Tax on foreign workers in Indonesia and the forms of accountability that arise for parties who do not comply with tax regulations. The study begins with the increasing use of foreign workers who demand legal certainty regarding tax subject status, administrative obligations, and tax deduction mechanisms by employers. This study aims to analyze the following problems: 1) what is the legal basis for imposing Income Tax on Foreign Workers in Indonesia? 2) What is the form of accountability for violators of Income Tax Regulations on Foreign Workers in Indonesia? The research method used is based on a normative legal approach. The study was conducted through a search of library materials, including laws and various documents related to the issue under study. This approach relies on literature studies (library research) as a basis for examining the content of norms and their relationship to the legal issues raised. The results of the study indicate that the imposition of tax on foreign workers is highly dependent on the length of their presence in Indonesia and the employer's compliance with tax deduction obligations. Administrative and criminal law enforcement are important instruments to ensure tax compliance and protect the country's fiscal interests.