Marlisa, Sefni and Kadarisman Hidayat, Dr., M.Si and Dewi Noor Fatikhah Rokhimakhumullah, SE., MSA., Ak (2023) Pengenaan Pajak Penghasilan Pasal 23 Atas Bunga Pinjaman Yang Diperoleh Lender Pada Peer To Peer Lending. Sarjana thesis, Universitas Brawijaya.
Abstract
Melalui PMK nomor 69 tahun 2022 kementerian keuangan akhirnya mengatur secara jelas mengenai subjek, objek dan tarif pajak atas penyelenggaraan finansial teknologi. Salah satu yang diatur di dalamnya adalah pengenaan pajak penghasilan pasal 23 atas bunga pinjaman yang diperoleh pemberi pinjaman (lender). Penelitian ini menggunakan metode kualitatif deskriptif dengan pengumpulan data studi kepustakaan atau literature review. Peniliti menggunakan jurnal terkait, peraturan mengenai pajak Peer To Peer Lending dan data mengenai fintech Peer To Peer Lending untuk mengetahui bagaimana pengenaan pajak penghasilan pasal 23 atas bunga pinjaman yang diperoleh lender, dampak pengenaan pajak tersebut pada tingkat transaksi lender sebelum dan sesudah dikenakan pajak, dan hambatan dalam pengenaan pajaknya. Hasil penilitian menunjukkan bahwa pengenaan pajak penghasilan pasal 23 atas bunga pinjaman yang diperoleh lender sudah sesuai dengan prinsip perpajakan yang ada. Terjadi penurunan akumulasi jumlah rekening lender dan akumulasijumlah transaksi lender pada satu tahun dilaksanakannya pengenaan pajak ini. Namun akumulasi dana yang diberikan lender tidak mengalami penurunan. Terdapat pula beberapa hambatan dan tantangan dalam pengenaan pajak penghasilan pasal 23 atas bunga pinjaman yang diperoleh lender, seperti banyaknya perusahaan peerto peer lending ilegal yang tidak mendaftarkan usahanya pada OJK, sehingga sulit menggali potensi penerimaan pajaknya.
English Abstract
Through PMK number 69 of 2022, the ministry of finance finally regulates clearly the subject, object and tax rate for implementing financial technology. One of the provisions in it is the imposition of income tax article 23 on interest on loans obtained by lenders. This study used a descriptive qualitative method by collecting data from a literature review or literature review. Researchers used related journals, regulations regarding Peer To Peer Lending taxes and data regarding fintech peer to peer lending to find out how the imposition of income tax article 23 on loan interest obtained by lenders, the impact of this tax on the level of lender transactions before and after being taxed, and barriers to tax imposition. The research results show that the imposition of income tax article 23 on loan interest obtained by lenders is in accordance with existing tax principles. There was a decrease in the accumulated number of lender accounts and the accumulated number of lender transactions in one year the imposition of this tax was carried out. However, the accumulation of funds provided by lenders has not decreased. There are also several obstacles and challenges in the imposition of income tax article 23 on loan interest obtained by lenders, such as the large number of illegal peer-to- peer lending companies that do not register their business with the OJK, making it difficult to explore potential tax revenues.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0523030245 |
| Uncontrolled Keywords: | Pajak Penghasilan Pasal 23, Fintech, Peer To Peer Lending, Lender. |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes |
| Divisions: | Fakultas Ilmu Administrasi > Perpajakan |
| Depositing User: | Endang Susworini |
| Date Deposited: | 31 Oct 2023 08:49 |
| Last Modified: | 31 Oct 2023 08:49 |
| URI: | http://repository.ub.ac.id/id/eprint/203958 |
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