Repurchase Agreement: Dual Perspectives in Indonesian Income Tax Law
There are two fundamental issues of taxing repo based on Indonesian Income Tax Law. First, there is no specific tax law addressing repo transaction and second, Indonesia applies hybrid income tax system, global and schedular income tax. This paper aims to describes and analyses two perspectives, the...
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| Format: | Article |
| Language: | English |
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Yayasan Ilomata
2023-04-01
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| Series: | Ilomata International Journal of Tax and Accounting |
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| Online Access: | https://www.ilomata.org/index.php/ijtc/article/view/712 |