Prianto Budi Saptono, Ismail Khozen

Abstract: The purpose of this study is to analyze the ability to pay principles related to the components of other comprehensive income (OCI). As the Income Tax Law adopts the ability to pay principles in fulfilling equality principles, we elaborate the data on hand to understand the suitable tax imposition on OCI for the Indonesian context. Hence, this study s other output is to serve recommendations to tax authorities in Indonesia regarding tax options finding.

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Prianto Budi Saptono, Ismail Khozen (2021); Other Comprehensive Income and Its Tax Implications in Indonesia; International Journal of Scientific and Research Publications (IJSRP) 11(1) (ISSN: 2250-3153), DOI: http://dx.doi.org/10.29322/IJSRP.11.01.2021.p10967