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

Authors

  • Adi Rizfal Efriadi Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta
  • Anisa Mutia Sunar Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

DOI:

https://doi.org/10.31958/jeh.v9i1.13284

Keywords:

Foreign Exchange, Income Tax, Taxpayer, Tax Compliance

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.

References

Dr. Isharyanto, S. H., M. H. (2016). Dr. Isharyanto, S. H., M. Hum (p. 2). Cv Kekata Grup.

Efendi, R. (2019). Konstitusionalitas Masa Tunggu Eksekusi bagi Terpidana Mati dalam Sistem Pemidanaan. Jurnal Konstitusi, 16(2), 296–332. https://doi.org/10.31078/jk1625

Efendi, R., Utamy, H. R., & Bima, A. (2022). Techniques for Formation of Nagari Rules in Nagari Tuo Pariangan. Marawa; Masyarakat Religius Dan Berwawasan, I(137), 31–40.

Efiyanti, M., & Widjaja, G. (2021). PENOLAKAN IKATAN DOKTER INDONESIA UNTUK MELAKSANAKAN SANKSI KEBIRI KIMIA DALAM UNDANG. 8(2), 327–346. https://doi.org/10.4081/aiua.2015.3.222

Farhan, M. dkk. (2020). Implementasi Surat Edaran Mahkamah Agung Nomor 3 Tahun 2015 Pada Pengadilan Agama Sawahlunto. Jurnal Imiah Syariah IAIN BatusangkarJurnal Ilmiah SYariah, 19(2), 245–263.

Inayah, N. H. (2021). PERSPEKTIF HUKUM ISLAM TERHADAP SANKSI HUKUM KEBIRI BAGI PELAKU. 17.

nurhakim, agus. (2020). Konsep darurat dalam hukum ketatanegaraan islam. Al-Mashlahah: Jurnal Hukum Islam Dan Pranata Sosial Islam, 8(1), 238.

putri, caniago. (2021). Tinjauan Fiqh Siyasah Dusturiyah Terhadap Undang-Undang Nomor 16 Tahun 2011 tentang Bantuan Hukum. Juris, 2(2), 200.

Roni Efendi. (2021). Kebijakan Hukum Pidana Dalam Pemberantasan Tradisi Omerta Tindak Pidana Korupsi di Indonesia (Hebby Rahmatul Utamy (ed.)). Deepublish Publisher.

Rusdaya, B. (2020). ushul fiqh (p. 63). Nusantara.

Sayulina, R., & Efendi, R. (2022). The Criminal Law Reform On Completion Of Samenleven In Indonesia. Jurnal Analisis Gender Dan Agama, 4(1), 42–53. https://ojs.iainbatusangkar.ac.id/ojs/index.php/agenda/article/view/6056

sri, M. (2006). Kekerasan Terhadap Anak: Model Transisional dan Dampak Jangka Panjang, Edukid: Jurnal Pendidikan Anak Usia Dini. 1(1), 25.

syarifuddin. (2008). ushul fiqh 1 (p. 1). kencana.

Wahidullah, A. N. R. (2016). Kajian Terhadap Pasal 81 Peraturan Pemerintah Pengganti Undang-Undang (Perppu) Nomor 1 Tahun 2016 Tentang Perlindungan Anak Ditinjau Dari Prespektif Fikih. 3(2).

Internet

Adhitia, Fitang Budi. (2021). Tolak Hukuman Kebiri Kimia, MUI: Itu Mengubah Ciptaan Allah swt, (Online), (https://www.idntimes.com/news/indonesia/amp/fitang-adhitia-/tolak-hukuma-kebiri-kimia-mui-itu-mengubah-ciptaan-allah06 Januari 2021

Peraturan

Risalah Rancangan Undang-Undang Nomor 17 Tahun 2016

Downloads

Published

2024-06-30

How to Cite

Efriadi, A. R., & Sunar, A. M. (2024). Application of Personal Income Tax on Foreign Exchange Trading Using Offshore Brokers. El -Hekam, 9(1), 30–39. https://doi.org/10.31958/jeh.v9i1.13284

Issue

Vol. 9 No. 1 (2024)

Section

Articles

License

Copyright (c) 2024 Anisa Mutia Sunar, Adi Rizfal Efriadi

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Authors who publish with this journal agree to the following terms:

?á

  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.