Analisis Potensi Pengenaan Pajak Penghasilan pada Bidang Fintech di Era Ekonomi Digital 4.0

PRIYONO, SYAIFUL HAKIM (2022) Analisis Potensi Pengenaan Pajak Penghasilan pada Bidang Fintech di Era Ekonomi Digital 4.0. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Fintech merupakan interaksi yang terjadi antara layanan keuangan konvensional dengan teknologi baru, yang dalam beberapa kasus, merupakan distruptive technology karena menawarkan cara baru kepada konsumen dan bisnis untuk melakukan hal-hal lama, seperti pembiayaan. Penelitian ini bertujuan untuk mengeloksplorasi lebih lanjut macam-macam penerapan Fintech dalam konteks evolusi yang lebih luas, yang diperlukan untuk memahami statusnya saat ini dan kemungkinan pengembangan di masa depan, mengidentifikasi potensi pajak penghasilan yang ada pada industri Financial Technology, dan menganalisis aspek perpajakan pada macam-macam penerapan teknologi Fintech di Indonesia. Metode yang digunakan adalah teknik penelitian kuantitatif yang dimana data yang dikumpulkan akan dibandingkan dengan sumber-sumber tertulis seperti undang-undang perpajakan, pandangan ahli di sumber tertulis, peraturan pemerintah, jurnal, laporan penelitian atau karya ilmiah, materi perkuliahan, majalah, artikel, internet, dan tulisan ilmiah lainnya. Hasil penelitian menyimpulkan bahwa potensi pajak penghasilan atas Fintech Equity Crowdfunding dan peer-to-peer Lending cukup tinggi sehingga penerimaan pajak penghasilan melalui sektor tersebut dapat meningkatkan realisasi penerimaan pajak Indonesia secara signifikan,/ Fintech is an interaction that occurs between conventional financial services and new technology, which in some cases is a disruptive technology because it offers consumers and businesses new ways to do old things, such as financing. This study aims to further explore the various applications of Fintech in the context of a wider evolution, which is needed to understand its current status and possible future developments, identify the potential income tax that exists in the Financial Technology industry, and analyze the taxation aspects of various types of financial technology, kinds of application of Fintech technology in Indonesia. The method used is a quantitative research technique in which the data collected will be compared with written sources such as tax laws, expert views in written sources, government regulations, journals, research reports or scientific works, lecture materials, magazines, articles, internet, and other scientific writings. The results of the study conclude that the potential income tax on Fintech Equity Crowdfunding and peer-to-peer Lending is quite high so that income tax revenues through these sectors can significantly increase the realization of Indonesian tax revenues.

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