Penerapan Pajak Penghasilan Orang Pribadi Atas Perdagangan Valuta Asing Yang Menggunakan Broker Luar Negeri

Sunar, Anisa and ., Adi Rizfal Efriadi, S.E., M.Si (2024) Penerapan Pajak Penghasilan Orang Pribadi Atas Perdagangan Valuta Asing Yang Menggunakan Broker Luar Negeri. ITB Ahmad Dahlan Jakarta, Jakarta.

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Abstract

ANISA MUTIA SUNAR, 2062201144. “Penerapan Pajak Penghasilan Orang Pribadi Atas Perdagangan Valuta Asing Yang Menggunakan Broker Luar Negri”. Di bawah bimbingan ADI RIZFAL EFRIADI S.E., M.Si

Skripsi ini membahas tentang penerapan Pajak Penghasilan Orang Pribadi dari hasil perdagangan Valuta Asing pada Broker luar ngeri. Penelitian ini adalah penerapan PPh OP dari Personal Trader (Wajib Pajak) yang menggunakan metode analisis deskriptif dan di lalukan secara sistem pembayaran mandiri (Self Assessment System) untuk menjalankan kepatuhan pajak (Tax Compliance). Teknik pengumpulan data yang dilakukan dengan metode observasi, wawancara, dan dokumentasi. Hasil penelitian ini terdapat bagaimana proses penghindaran pajak yang masih dilakukan oleh wajib pajak dalam usaha nya. Adapun solusi yang dapat di perkuat bagi sisi pemerintah untuk meminimalisir terjadinya Tax Avoidance pada perdagangan Valuta Asing

Kata Kunci: Wajib Pajak; Pajak Penghasilan; Kepatuhan Pajak; Valuta Asing
 
ABSTRACT

ANISA MUTIA SUNAR, 2062201144. “Implementation of Personal Income Tax on Foreign Exchange Trading Using Foreign Brokers”. Under the guidance of ADI RIZFAL EFRIADI S.E., M.Si

This thesis discusses the application of Personal Income Tax from Foreign Exchange trading results with Foreign Brokers. This research is the application of PPh OP from Personal Traders (Taxpayers) which uses descriptive analysis methods and is using a self-assessment system to carry out tax compliance (Tax Compliance). Data collection techniques were using observation, interviews and documentation methods. The results of this research show how the tax avoidance process is still carried out by taxpayers in their business. There are solutions that can be strengthened by the government to minimize the occurrence of Tax Avoidance in Foreign Exchange trading

Keywords: Taxpayer; Income tax; Tax Compliance; Foreign exchange

Item Type:	Other
Subjects:	N Fine Arts > N Visual arts (General) For photography, see TR N Fine Arts > NK Decorative arts Applied arts Decoration and ornament N Fine Arts > NX Arts in general
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User:	Khalifafachri Albi
Date Deposited:	15 Feb 2025 01:29
Last Modified:	20 Feb 2025 03:45
URI:	http://repository.itb-ad.ac.id/id/eprint/132

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