Application of Personal Income Tax on Foreign Exchange Trading Using Offshore Brokers

Adi Rizfal Efriadi, Anisa Mutia Sunar

Abstract


This thesis discusses the application of Personal Income Tax from Foreign Exchange trading results with Foreign Brokers. This research is the application of PPh OP from Personal Traders (Taxpayers) which uses descriptive analysis methods and is using a self-assessment system to carry out tax compliance (Tax Compliance). Data collection techniques were using observation, interviews and documentation methods. The results of this research show how the tax avoidance process is still carried out by taxpayers in their business. There are solutions that can be strengthened by the government to minimize the occurrence of Tax Avoidance in Foreign Exchange trading.

Keywords


Foreign Exchange, Income Tax, Taxpayer, Tax Compliance

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DOI: http://dx.doi.org/10.31958/jeh.v9i1.13284

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