Financial Technology (Fintech) Berbasis Sistem Peer To Peer Lending (P2PL) dalam Perspektif Perpajakan - Nurhardianti Yushlih Putri; Arifudin Mas’Ud; La Utu (Pascasarjana STIE Amkop Makassar, 2021)
Abstrak Penelitian ini bertujuan untuk mengetahui dan menganalisis: (1) Transaksi financial technology (fintech) berbasis sistem Peer to Peer Lending (P2PL) dalam perspektif perpajakan pada perusahaan Investree; (2) Penerapan sistem Peer to Peer Lending (P2PL) dalam perspektif perpajakan pada perusahaan Investree. Hasil penelitian menyatakan bahwa: (1) Transaksi financial technology (fintech) berbasis sistem Peer to Peer Lending (P2PL) dalam perspektif perpajakan sudah diterapkan dengan baik, dimana Otoritas Jasa Keuangan senantiasa mengawasi finansial teknologi berbasis peer to peer lending dengan menerapkan Peraturan Otoritas Jasa Keuangan (OJK) Nomor 77/POJK.01/2016 tentang Layanan Pinjam Meminjam Uang Berbasis Teknologi Informasi; (2) Penerapan Sistem Peer to Peer Lending (P2PL) dalam perspektif perpajakan sudah berjalan dengan baik, karena hubungan hukum senantiasa terjadi antara Pemberi Pinjaman dengan Penyelenggara layanan Fintech dan antara Pemberi Pinjaman dengan Penerima Pinjaman. Kata Kunci: Financial Technology (Fintech), Sistem Peer to Peer Lending (P2PL), dan Perusahaan Investree. Abstract This research aims to identify and analyze: (1) financial technology (fintech) transactions based on the Peer to Peer Lending (P2PL) system in the tax perspective of Investree companies; (2) Implementing the Peer to Peer Lending (P2PL) system from a tax perspective at Investree companies. The results of the study state that: (1) Financial technology (fintech) transactions based on the Peer To Peer Lending (P2PL) system from a tax perspective have been well implemented, where the Financial Services Authority always monitors financial technology based on peer to peer lending by implementing the Financial Services Authority Regulation (OJK) Number 77 / POJK.01 / 2016 concerning Information Technology-Based Borrowing and Lending Services; (2) The implementation of the Peer to Peer Lending System (P2PL) from a tax perspective has been running well, because the legal relationship always occurs between the Lender and the Fintech service provider and between the Lender and the Borrower. Keywords: Financial Technology (Fintech), Peer to Peer Lending System (P2PL), Investree Companies.