Analisis Penerapan Pajak Penghasilan Orang Pribadi Atas Perdaganga Valuta Asing ecara Online Dengan Broker Lokal (Pada PT. Global Kapital Investama Berjangka)

Taxes play an important role in individual income from online forex trading using local brokers. The purpose of this research is to determine the application of Personal Income Tax from online forex trading using a local broker at PT. Monex Investindo Futures. The data analysis method used is descriptive analysis. Data collection techniques were carried out using observation, interview and documentation methods. The result of this research is that the application of PPh OP to personal traders (Taxpayers) is carried out using a self-assessment system with the expectation of voluntary compliance where the Taxpayer must report the tax owed himself at the end of the year. Due to the lack of supervision over the implementation of the self-assessment system, and online forex trading which is carried out using local brokers, taxpayers have a very large opportunity to carry out aggressive tax avoidance. In implementing PPh OP, there are also several obstacles that occur both from the side of the Taxpayer himself and from the side of the government.