Analisis Atas Penghasilan Yang Dikecualikan Dari Objek Pajak Atas Bantuan Atau Sumbangan

Abstract

The purpose of this study is to determine if it is possible to apply Income Tax to income that is exempt from tax objects under Article 4 Paragraph (3) of the Income Tax Law. This study employs a descriptive qualitative research strategy in which analysts provide context for, or otherwise transform, translate, and explain the significance of, data or phenomena gathered firsthand (Megawani et al., 2018). This study makes use of library searches as its primary method of gathering data. Descriptive analysis was used for this study's research methodology. Research and analysis show that income excluded from objects under Income Tax Article 4 Paragraph 3 may still be subject to income taxation. This is because income excluded from a tax object may be considered a tax object under certain circumstances. To avoid multiple interpretations which can lead to disputes between taxpayers and tax officials, the authors suggest that the government through the tax authorities can legally provide a clear definition of income that is exempt from tax objects. By providing a clear definition according to the concept of the applicable Income Tax Law, it can provide legal certainty for the taxpayer community and tax officials in carrying out their duties.