Kara śmierci za przestępstwa dewizowe w totalitarnym systemie komunistycznej Polski Ludowej

The subject of the article is the penalisation of foreign exchange crimes in the Act of October 28, 1950 on the prohibition of possessing foreign currencies, gold coins, gold, and platinum, as well as the tightening of penalties for certain foreign exchange offenses. In this act, illegal foreign exchange trading was threatened with the most severe penalties, including the death penalty. The article contains a historical outline of liability for foreign exchange crime, from the legal regulations in the Second Polish Republic to the Fiscal Penal Code in force. The author pays special attention to the Act of 1950, which is a symbol of criminal law during the period of Stalinist repressions in Polish People’s Republic. The author introduces the atmosphere of those years, related to the currency reform and radical tightening of criminal liability for foreign exchange offenses, in particular for the illegal trade in foreign currencies. The article indicates the axiological foundations of applying penal repression in the economic area of the state, typical for the totalitarian system of the communist Polish People’s Republic.

PENERAPAN PAJAK PENGHASILAN ORANG PRIBADI DARI PERDAGANGAN VALUTA ASING SECARA ONLINE YANG MENGGUNAKAN BROKER LUAR NEGERI

Foreign exchange trading is one of the most popular businesses in the world, including the Indonesian people. The income generated from an Indonesian trader will certainly raise an aspect of Income Tax that must be fulfilled. This study aims to analyze the application of personal income tax and to determine the form of tax avoidance that can occur in relation to online foreign exchange trading using foreign brokers. The method used in this research is descriptive qualitative, data collection is done by means of in-depth interviews, observation and documentation, informant selection techniques with purposive sampling, data analysis techniques performed by data reduction, data presentation and drawing conclusions. The result of this research is the application of personal income tax on personal traders (taxpayers) which is carried out by means of a self-assessment system with the expectation of voluntary compliance in which the taxpayer must self-report the tax owed at the end of the year. Due to the lack of supervision over the implementation of the self assessment system, and online forex trading transactions are carried out fully online, taxpayers have a very big opportunity to do tax evasion. In the application of individual PPh, there are also several obstacles that occur both from the side of the taxpayer itself and from the side of the government.

Functioning of foreign exchange markets in modern conditions

In the article the author considers the dynamics of average daily foreign exchange market turnover. It is revealed that the evolution of foreign exchange trading volumes continues to be dominated mostly by fi nancial institutions’ motives as opposed to needs arising directly from real economic activity. Geographical distribution and structure of average daily foreign exchange market turnover by foreign exchange instrument, counterparty, currency, currency pairs, location of transactions are analyzed. At end of the article, the author concludes that the process of internationalization of world economic relations is slowing down.

Prediksi Harga Terendah Dan Harga Tertinggi Dengan Menggunakan Metode Anfis Untuk Analisa Teknikal Pada Forex Market

Forex Market Is a type of currency trading of the country that handles the world currency market within 24 hours agreed, foreign exchange trading has become an alternative for investors to save more trades in general and traders are required to support good technical analysis of good fundamentals so that able to reap huge profits. Technical analysis is an analysis used to estimate prices will fall at the lower price threshold (support) and the upper price threshold (resistance). Fibonacci Retracement is a method often used for technical analysis of rising prices or rising prices. The data used in this study was downloaded from the FBS Forex Market server which consists of open, high, low, close, and volume data. The next step is grouping data as a preprocessing method with the k-means method to normalize the data before the data is processed in the proposed method, the k-means method is a method of grouping data based on the nearest cluster object. One of the advantages of the k-means method is simple, efficient and easy to apply. In this study, artificial neural network and fuzzy inference system (ANFIS) and Fibonacci Retracement methods are used to predict support and resistance levels. Testing is done using training data and test data with different time intervals. This data produces the highest level of testing based on data from 3 January 2015 - December 2017 and 1 month test data for the period January 2018 100% weekly real data ,. While the value of the accuracy of the trial data period 1 to 2 years and 1 month test data for the period January 2018 daily real data, which is 40%. The average value of the experiment using training data and test data with different time intervals was 52.61%.