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ABSTRAKSkripsi ini membahas mengenai penerapan Pajak Penghasilan Orang Pribadi dari
online forex trading yang menggunakan Broker luar negeri. Pendekatan penelitian ini
adalah kualitatif dengan jenis penelitian deskriptif. 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 luar negeri, 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.;
ABSTRACTThis thesis discusses the application of Personal Income Tax from online forex
trading that using foreign Broker. This research approach is qualitative descriptive
research. The result of this research is the application of Personal Income Tax on
personal trader (the taxpayer) are performed in self assessment system to expect
voluntary compliance where taxpayers must report their own taxes payable at the end
of the year. The lack of supervision on the implementation of self assessment system,
and because of online forex trading are performed using foreign Broker, the taxpayer
has a tremendous opportunity to do aggressive tax avoidance. In the application of the
Personal Income Tax, there are also some barriers that may occur both in terms of
taxpayer itself and in terms of government., This thesis discusses the application of Personal Income Tax from online forex
trading that using foreign Broker. This research approach is qualitative descriptive
research. The result of this research is the application of Personal Income Tax on
personal trader (the taxpayer) are performed in self assessment system to expect
voluntary compliance where taxpayers must report their own taxes payable at the end
of the year. The lack of supervision on the implementation of self assessment system,
and because of online forex trading are performed using foreign Broker, the taxpayer
has a tremendous opportunity to do aggressive tax avoidance. In the application of the
Personal Income Tax, there are also some barriers that may occur both in terms of
taxpayer itself and in terms of government.]