Analisis penerapan pajak penghasilan orang pribadi dari online forex trading (perdagangan valuta asing secara online) yang menggunakan broker luar negeri = analysis of personal income tax implementation from online forextrading that using foreign broker / Rahmad Haryadi
Rahmad Haryadi;
Ning Rahayu, supervisor; Gunadi, examiner; Haula Rosdiana, 1971-, examiner
([Publisher not identified]
, 2012)
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[ABSTRAK Skripsi ini membahas mengenai penerapan Pajak Penghasilan Orang Pribadi darionline forex trading yang menggunakan Broker luar negeri. Pendekatan penelitian iniadalah kualitatif dengan jenis penelitian deskriptif. Hasil penelitian ini adalahpenerapan PPh OP atas personal trader (Wajib Pajak) dilakukan secara selfassessment system dengan mengharapkan voluntary compliance di mana Wajib Pajaktersebut harus melaporkan sendiri pajak terutangnya pada akhir tahun. Oleh karenakurangnya pengawasan atas penerapan self assessment system tersebut, dan onlineforex trading yang dilakukan menggunakan Broker luar negeri, maka Wajib Pajakmemiliki peluang yang sangat besar untuk melakukan penghindaran pajak yangbersifat aggressive. Dalam penerapan PPh OP tersebut, terdapat juga beberapahambatan yang terjadi baik dari sisi Wajib Pajak itu sendiri maupun dari sisipemerintah.; ABSTRACT This thesis discusses the application of Personal Income Tax from online forextrading that using foreign Broker. This research approach is qualitative descriptiveresearch. The result of this research is the application of Personal Income Tax onpersonal trader (the taxpayer) are performed in self assessment system to expectvoluntary compliance where taxpayers must report their own taxes payable at the endof 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 taxpayerhas a tremendous opportunity to do aggressive tax avoidance. In the application of thePersonal Income Tax, there are also some barriers that may occur both in terms oftaxpayer itself and in terms of government., This thesis discusses the application of Personal Income Tax from online forextrading that using foreign Broker. This research approach is qualitative descriptiveresearch. The result of this research is the application of Personal Income Tax onpersonal trader (the taxpayer) are performed in self assessment system to expectvoluntary compliance where taxpayers must report their own taxes payable at the endof 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 taxpayerhas a tremendous opportunity to do aggressive tax avoidance. In the application of thePersonal Income Tax, there are also some barriers that may occur both in terms oftaxpayer itself and in terms of government.] |
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No. Panggil : | S45710 |
Entri utama-Nama orang : | |
Entri tambahan-Nama orang : | |
Entri tambahan-Nama badan : | |
Penerbitan : | [Place of publication not identified]: [Publisher not identified], 2012 |
Program Studi : |
Bahasa : | ind |
Sumber Pengatalogan : | LibUI ind rda |
Tipe Konten : | text |
Tipe Media : | unmediated ; computer |
Tipe Carrier : | volume ; online resource |
Deskripsi Fisik : | xv, 96 pages : illustration ; 28 cm + appendix |
Naskah Ringkas : | |
Lembaga Pemilik : | Universitas Indonesia |
Lokasi : | Perpustakaan UI, Lantai 3 |
No. Panggil | No. Barkod | Ketersediaan |
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S45710 | TERSEDIA |
Ulasan: |
Tidak ada ulasan pada koleksi ini: 20353538 |