EFRIADI, A. R.; SUNAR, A. M. Application of Personal Income Tax on Foreign Exchange Trading Using Offshore Brokers. El -Hekam, [S. l.], v. 9, n. 1, p. 30–39, 2024. DOI: 10.31958/jeh.v9i1.13284. Disponível em: https://ejournal.uinmybatusangkar.ac.id/ojs/index.php/elhekam/article/view/13284. Acesso em: 20 jan. 2026.