A VALUE-ADDED TAX FOR FOOTBALL PLAYER TRANSFER TRANSACTION: TAXATION OPPORTUNITIES ON NEW TAX OBJECTS

Abstract

The development of the sports industry in the football field does not rule out the possibility of new tax object opportunities that can be imposed on business activities carried out. By identifying football player transfer transactions, you can incur a value-added tax following the tax treatment, especially VAT. The results of research that show that football players transfers between football clubs are subject to VAT if they meet the criteria following the VAT laws that make the transaction taxable. Constraints, in this case, are the application of policies and legal legislation clearly by the government for tax treatment and the readiness of business actors in carrying out these policies.