Evaluasi Penerapan Pajak Penghasilan pada Transaksi Derivatif Perdagangan Kontrak Berjangka di Pialang Bursa Berjangka

Brillianti, Tiara Salsabila (2021) Evaluasi Penerapan Pajak Penghasilan pada Transaksi Derivatif Perdagangan Kontrak Berjangka di Pialang Bursa Berjangka. Diploma thesis, Universitas Hayam Wuruk Perbanas Surabaya.

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Abstract

Future exchange company is a company member of future exchange which is running on trading exchange. Future exchange company is being a mediator company between the investor and also exchange company itself to make a trading exchange investment. There was a problem which has been happened in this company as an impact of final changing the government rules No 17 Tahun 2009 with 2,5% tariff into a new government rules which is No 31 Tahun 2011 using not final income tax. Therefore, it has been changed because the investor felt burdened with the highest tax. Since the tax was so highest and then the company felt that it will decrease of investor interest. This research has been done to be evaluating how the difference of income tax implementation to the both of government rules now and the past. Keywords: Income Tax, futures contract trading, derivative transactions

Item Type: Thesis (Diploma)
Subjects: 300 - SOCIAL SCIENCE > 330 - 339 ECONOMICS > 336 - PUBLIC FINANCE > 336.2 - TAXES & TAXATION
Divisions: Accounting Diploma > Practice Working Report
Depositing User: TIARA SALSABILA BRILLIANTI
Date Deposited: 26 Oct 2021 06:11
Last Modified: 26 Oct 2021 06:11
URI: http://eprints.perbanas.ac.id/id/eprint/8326

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