{"id":5403,"date":"2026-10-21T22:00:00","date_gmt":"2026-10-21T22:00:00","guid":{"rendered":"https:\/\/legalsatu.id\/blog\/?p=5403"},"modified":"2026-10-21T22:00:00","modified_gmt":"2026-10-21T22:00:00","slug":"pph-pasal-24-kredit-pajak-luar-negeri","status":"publish","type":"post","link":"https:\/\/legalsatu.id\/blog\/pph-pasal-24-kredit-pajak-luar-negeri\/","title":{"rendered":"PPh Pasal 24: Kredit Pajak Luar Negeri untuk Perusahaan Indonesia"},"content":{"rendered":"<p><strong>PPh Pasal 24 memungkinkan wajib pajak dalam negeri mengkreditkan pajak yang sudah dibayar di luar negeri terhadap PPh terutang di Indonesia, dengan batas maksimum tertentu.<\/strong> Tujuannya menghindari pajak berganda atas penghasilan dari luar negeri, misalnya jasa ke klien asing atau dividen dari anak usaha luar negeri.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-04.jpg\" alt=\"Layar menampilkan grafik data, ilustrasi PPh Pasal 24\" class=\"aligncenter size-large wp-image-5378\" width=\"735\" height=\"490\" srcset=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-04.jpg 1600w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-04-300x200.jpg 300w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-04-1024x683.jpg 1024w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-04-768x512.jpg 768w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-04-1536x1024.jpg 1536w\" sizes=\"(max-width: 735px) 100vw, 735px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/legalsatu.id\/blog\/pph-pasal-24-kredit-pajak-luar-negeri\/#Batas_Maksimum_Kredit\" >Batas Maksimum Kredit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/legalsatu.id\/blog\/pph-pasal-24-kredit-pajak-luar-negeri\/#Contoh_Hitung\" >Contoh Hitung<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/legalsatu.id\/blog\/pph-pasal-24-kredit-pajak-luar-negeri\/#Dokumen_yang_Disiapkan\" >Dokumen yang Disiapkan<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/legalsatu.id\/blog\/pph-pasal-24-kredit-pajak-luar-negeri\/#Pertanyaan_yang_Sering_Diajukan\" >Pertanyaan yang Sering Diajukan<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/legalsatu.id\/blog\/pph-pasal-24-kredit-pajak-luar-negeri\/#Apa_itu_PPh_Pasal_24\" >Apa itu PPh Pasal 24?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/legalsatu.id\/blog\/pph-pasal-24-kredit-pajak-luar-negeri\/#Apakah_kredit_pajak_luar_negeri_dibatasi\" >Apakah kredit pajak luar negeri dibatasi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legalsatu.id\/blog\/pph-pasal-24-kredit-pajak-luar-negeri\/#Dokumen_apa_yang_dibutuhkan\" >Dokumen apa yang dibutuhkan?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/legalsatu.id\/blog\/pph-pasal-24-kredit-pajak-luar-negeri\/#Apakah_tax_treaty_berpengaruh\" >Apakah tax treaty berpengaruh?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Batas_Maksimum_Kredit\"><\/span>Batas Maksimum Kredit<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Kredit pajak luar negeri dihitung per negara. Jumlah yang boleh dikreditkan adalah yang terkecil antara:<\/p>\n<ul>\n<li>pajak yang benar-benar dibayar atau terutang di luar negeri, atau<\/li>\n<li>(penghasilan dari negara itu dibagi total penghasilan kena pajak) x PPh terutang atas total penghasilan kena pajak.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Contoh_Hitung\"><\/span>Contoh Hitung<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Uraian<\/th>\n<th>Jumlah<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Penghasilan kena pajak dalam negeri<\/td>\n<td>Rp800.000.000<\/td>\n<\/tr>\n<tr>\n<td>Penghasilan dari Singapura<\/td>\n<td>Rp200.000.000<\/td>\n<\/tr>\n<tr>\n<td>Total penghasilan kena pajak<\/td>\n<td>Rp1.000.000.000<\/td>\n<\/tr>\n<tr>\n<td>PPh terutang 22%<\/td>\n<td>Rp220.000.000<\/td>\n<\/tr>\n<tr>\n<td>Batas kredit (200\/1.000 x 220 juta)<\/td>\n<td>Rp44.000.000<\/td>\n<\/tr>\n<tr>\n<td>Pajak dibayar di Singapura<\/td>\n<td>Rp34.000.000<\/td>\n<\/tr>\n<tr>\n<td>Kredit yang diperbolehkan<\/td>\n<td>Rp34.000.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Contoh di atas menyederhanakan perhitungan. Kondisi nyata dapat dipengaruhi tax treaty dan fasilitas tertentu.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dokumen_yang_Disiapkan\"><\/span>Dokumen yang Disiapkan<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Laporan keuangan atau bukti penghasilan luar negeri.<\/li>\n<li>Bukti pembayaran atau pemotongan pajak di luar negeri.<\/li>\n<li>Lampiran kredit pajak luar negeri di SPT Tahunan.<\/li>\n<\/ul>\n<p class=\"ls-baca-juga\"><strong>Baca Juga:<\/strong> <a href=\"https:\/\/legalsatu.id\/blog\/memahami-perjanjian-pajak-internasional\/\">Memahami Perjanjian Pajak Internasional<\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Pertanyaan_yang_Sering_Diajukan\"><\/span>Pertanyaan yang Sering Diajukan<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Apa_itu_PPh_Pasal_24\"><\/span>Apa itu PPh Pasal 24?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Kredit pajak luar negeri atas penghasilan dari luar negeri yang diterima wajib pajak dalam negeri.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Apakah_kredit_pajak_luar_negeri_dibatasi\"><\/span>Apakah kredit pajak luar negeri dibatasi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ya, dihitung per negara dan tidak boleh melebihi batas maksimum.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dokumen_apa_yang_dibutuhkan\"><\/span>Dokumen apa yang dibutuhkan?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Bukti penghasilan dan bukti pembayaran pajak di luar negeri.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Apakah_tax_treaty_berpengaruh\"><\/span>Apakah tax treaty berpengaruh?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ya, tarif pemotongan di luar negeri dapat lebih rendah berdasarkan tax treaty.<\/p>\n<div class=\"ls-cta\" style=\"border-left:4px solid #0d6efd;background:#f3f7ff;padding:16px 20px;margin:28px 0;border-radius:6px\">\n<p style=\"margin:0 0 8px\"><strong>Punya Penghasilan dari Luar Negeri?<\/strong><\/p>\n<p style=\"margin:0 0 8px\">LegalSatu membantu menghitung kredit pajak luar negeri dan pelaporannya di SPT Tahunan. Lihat paketnya di <a href=\"https:\/\/legalsatu.id\/jasa-pajak\">layanan jasa pajak LegalSatu<\/a>.<\/p>\n<p style=\"margin:0\"><a href=\"https:\/\/wa.me\/6285218089300?text=Halo%20Admin%20LegalSatu.%20Saya%20ingin%20konsultasi%20PPh%20Pasal%2024.%20Saya%20lihat%20dari%20artikel%20blog%20legalsatu.id\"><strong>Konsultasi gratis via WhatsApp<\/strong><\/a> atau lihat seluruh <a href=\"https:\/\/legalsatu.id\/\">layanan LegalSatu<\/a>.<\/p>\n<\/div>\n<div class=\"ls-terkait\">\n<p><strong>Artikel Terkait:<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/legalsatu.id\/blog\/memahami-perjanjian-pajak-internasional\/\">Perjanjian Pajak Internasional<\/a><\/li>\n<li><a href=\"https:\/\/legalsatu.id\/blog\/butuh-konsultan-pajak-internasional\/\">Konsultan Pajak Internasional<\/a><\/li>\n<li><a href=\"https:\/\/legalsatu.id\/blog\/pajak-penghasilan-pt\/\">Pajak Penghasilan PT<\/a><\/li>\n<\/ul>\n<\/div>\n<blockquote>\n<p><strong>Catatan:<\/strong> Artikel ini bersifat edukatif dan disusun berdasarkan UU PPh Pasal 24 dan ketentuan pelaksanaannya, per September 2026. Regulasi dan praktik di lapangan dapat berubah atau berbeda antar daerah. Untuk kebutuhan hukum spesifik bisnis Anda, konsultasikan dengan tim legal LegalSatu.<\/p>\n<\/blockquote>\n<p><script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"FAQPage\", \"mainEntity\": [{\"@type\": \"Question\", \"name\": \"Apa itu PPh Pasal 24?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Kredit pajak luar negeri atas penghasilan dari luar negeri yang diterima wajib pajak dalam negeri.\"}}, {\"@type\": \"Question\", \"name\": \"Apakah kredit pajak luar negeri dibatasi?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Ya, dihitung per negara dan tidak boleh melebihi batas maksimum.\"}}, {\"@type\": \"Question\", \"name\": \"Dokumen apa yang dibutuhkan?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Bukti penghasilan dan bukti pembayaran pajak di luar negeri.\"}}, {\"@type\": \"Question\", \"name\": \"Apakah tax treaty berpengaruh?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Ya, tarif pemotongan di luar negeri dapat lebih rendah berdasarkan tax treaty.\"}}]}<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>PPh Pasal 24 mengatur kredit pajak luar negeri agar penghasilan dari luar negeri tidak dipajaki dua kali. Cek batas maksimum dan contoh hitungnya.<\/p>\n","protected":false},"author":1,"featured_media":5378,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_focuskw":"PPh Pasal 24","_yoast_wpseo_title":"PPh Pasal 24: Kredit Pajak Luar Negeri untuk Perusahaan","_yoast_wpseo_metadesc":"PPh Pasal 24 mengatur kredit pajak luar negeri agar penghasilan dari luar negeri tidak dipajaki dua kali. Cek batas maksimum dan contoh hitungnya.","footnotes":""},"categories":[8],"tags":[],"class_list":["post-5403","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-perpajakan"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>PPh Pasal 24: Kredit Pajak Luar Negeri untuk Perusahaan<\/title>\n<meta name=\"description\" content=\"PPh Pasal 24 mengatur kredit pajak luar negeri agar penghasilan dari luar negeri tidak dipajaki dua kali. 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