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Pajak di Reksa Dana

Sat, 10/25/2008 - 08:38
mnwiria's picture

Sekedar review dan update mengenai perpajakan reksa dana...

Beban pajak reksa dana dibayar secara kolektif melalui reksa dana, mewakili seluruh pemilik unit penyertaannya.

Adapun jenis dan besaran pajaknya adalah sbb:

  • Dividen saham: PPh tarif umum
  • Transaksi saham pada saat jual: PPh final 0.1%
  • Commercial paper dan surat utang lainnya: PPh tarif umum
  • Bunga deposito/SBI: PPh final 20%
  • Bunga dan capital gain obligasi: tidak kena pajak selama lima tahun
    sejak pernyataan pendaftaran reksa dana dinyatakan efektif oleh
    Bapepam-LK.
mnwiria's picture

Menindaklanjuti pertanyaan beberapa anggota Portal Reksadana yang bermaksud mempelajari laporan keuangan reksa dana yang tercantum dalam prospektus, dalam tulisan ini penulis mencoba membedah isi laporan keuangan tersebut untuk memudahkan investor memahami laporan keuangan tersebut serta mendapatkan informasi material yang mungkin berguna bagi proses pengambilan keputusan investasi.

Laporan keuangan reksa dana yang tercantum dalam prospektus biasanya terdiri atas:

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