Analisis Penerapan Pajak Penghasilan Orang Pribadi Atas Perdaganga Valuta Asing ecara Online Dengan Broker Lokal (Pada PT. Global Kapital Investama Berjangka)

Azizah, Ghani and ., Adi Rizfal Efriadi, S.E., M.Si (2023) Analisis Penerapan Pajak Penghasilan Orang Pribadi Atas Perdaganga Valuta Asing ecara Online Dengan Broker Lokal (Pada PT. Global Kapital Investama Berjangka). ITB Ahmad Dahlan Jakarta, Jakarta.

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Abstract

GHANI NUR AZIZAH. Analisis Penerapan Pajak Penghasilan Orang Pribadi Atas Perdagangan Valuta Asing Secara Online Dengan Broker Lokal (Pada Pt. Global Kapital Investama Berjangka) Tahun 2023. Di bawah bimbingan ADI RIZFAL EFRIADI.

Pajak merupakan peranan penting dalam Penghasilan Orang Pribadi dari online forex trading yang menggunakan Broker lokal. Tujuan dari penelitian ini adalah untuk mengetahui penerapan Pajak Penghasilan Orang Pribadi dari online forex trading yang menggunakan broker local pada PT. Monex Investindo Futures. Metode analisis data yang digunakan adalah analisis deskriptif. Teknik pengumpulandata yang dilakukan dengan metode observasi, wawancara, dan dokumentasi. Hasil penelitian ini adalah penerapan PPh OP atas personal trader (Wajib Pajak) dilakukan secara self assessment system dengan mengharapkan voluntary compliance di mana Wajib Pajak tersebut harus melaporkan sendiri pajak terutangnya pada akhir tahun. Oleh karena kurangnya pengawasan atas penerapan self assessment system tersebut, dan online forex trading yang dilakukan menggunakan Broker lokal, maka Wajib Pajak memiliki peluang yang sangat besar untuk melakukan penghindaran pajak yang bersifat aggressive. Dalam penerapan PPh OP tersebut, terdapat juga beberapa hambatan yang terjadi baik dari sisi Wajib Pajak itu sendiri maupun dari sisi pemerintah.

Kata Kunci: Pajak Penghasilan, Pajak Penghasilan Orang Pribadi,Valuta Asing, Perdagangan Valuta Asing Secara Online.

ABSTRAK
GHANI NUR AZIZAH. Analysis of the Application of Personal Income Tax on Online Foreign Exchange Trading with Local Brokers (At Pt. Global Kapital Investama Berjangka) in 2023. Under the guidance of ADI RIZFAL EFRIADI.

Taxes play an important role in individual income from online forex trading using local brokers. The purpose of this research is to determine the application of Personal Income Tax from online forex trading using a local broker at PT. Monex Investindo Futures. The data analysis method used is descriptive analysis. Data collection techniques were carried out using observation, interview and documentation methods. The result of this research is that the application of PPh OP to personal traders (Taxpayers) is carried out using a self-assessment system with the expectation of voluntary compliance where the Taxpayer must report the tax owed himself at the end of the year. Due to the lack of supervision over the implementation of the self-assessment system, and online forex trading which is carried out using local brokers, taxpayers have a very large opportunity to carry out aggressive tax avoidance. In implementing PPh OP, there are also several obstacles that occur both from the side of the Taxpayer himself and from the side of the government.

Keywords: Income Tax, Personal Income Tax, Foreign Exchange, Online Foreign Exchange Trading.

Item Type: Other
Subjects: 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: 17 Feb 2025 02:18
Last Modified: 20 Feb 2025 03:46
URI: http://repository.itb-ad.ac.id/id/eprint/170

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