Tinjauan Atas Pajak Penghasilan Pekerja Lepas (Freelancer) di Kota Malang

Khoirunnisa, Luthfiyah (2023) Tinjauan Atas Pajak Penghasilan Pekerja Lepas (Freelancer) di Kota Malang. KTTA thesis, Politeknik Keuangan Negara STAN.

	Text (Cover) 01. Cover_Luthfiyah Khoirunnisa_3032210013.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Abstrak) 02. Abstrak_Luthfiyah Khoirunnisa_3032210013.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (54kB)
	Text (Daftar Isi) 03. Daftar Isi_Luthfiyah Khoirunnisa_3032210013.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Bab I) Bab I_Luthfiyah Khoirunnisa_3032210013.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Bab II) Bab II_Luthfiyah Khoirunnisa_3032210013.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Bab III) Bab III_Luthfiyah Khoirunnisa_3032210013.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Bab IV) Bab IV_Luthfiyah Khoirunnisa_3032210013.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Daftar Pustaka) Daftar Pustaka_Luthfiyah Khoirunnisa_3032210013.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)

Abstract

Penelitian ini bertujuan untuk membahas Pajak Penghasilan Pekerja Lepas (Freelancer) di Kota Malang. Metode yang digunakan dalam penelitian ini meliputi studi pustaka dan wawancara, pengumpulan data dan informasi dari berbagai literatur yang relevan dengan topik penelitian, serta data primer yang diperoleh melalui wawancara dengan informan. Perkembangan teknologi yang semakin pesat memudahkan masyarakat untuk bekerja sebagai pekerja lepas atau freelancer dari mana pun. Berdasarkan penelitian, diketahui bahwa freelancer di Kota Malang bertemu dengan klien melalui media sosial maupun platform freelancing. Klien diharuskan membayar sejumlah uang sebagai uang muka (down payment) sesuai dengan yang telah ditentukan sebelum freelancer memberikan jasanya jika terjalin kerja sama di antara keduanya. Secara umum, tidak ada potongan PPh Pasal 21 atas komisi yang diperoleh oleh freelancer, namun freelancer yang menggunakan platform freelancing seperti Upwork akan dikenakan potongan komisi. Freelancer yang telah memperoleh penghasilan di atas PTKP atau telah memenuhi syarat subjektif dan objektif wajib memiliki NPWP dan memenuhi kewajiban perpajakannya, namun faktanya hanya sedikit freelancer yang menyadari kewajiban perpajakannya. / This research aims to discuss the Income Tax for Freelancers in Malang City. The methods employed in this study include literature review and interviews, data and information collection from various relevant literature related to the research topic, as well as primary data obtained through interviews with informants. The rapid development of technology has facilitated individuals to work as freelancers from anywhere. Based on the research, it is known that freelancers in Malang City connect with clients through social media and freelancing platforms. Clients are required to pay a certain amount as a down payment according to the agreed terms before the freelancer provides their services if a collaboration is established between them. Generally, there is no withholding tax (PPh Pasal 21) on the commissions received by freelancers. However, freelancers using freelancing platforms such as Upwork will be subject to commission deductions. Freelancers who have earned income above the Non-Taxable Income Threshold (PTKP) or meet the subjective and objective requirements are required to have a Taxpayer Identification Number (NPWP) and fulfill their tax obligations. However, in reality, only a small number of freelancers are aware of their tax obligations.

Actions (login required)

View Item