Kalian sudah tau kan kalau Investasi reksadana tidak terkena pajak keuntungan, hanya perlu melaporkan saja terkait hasil keuntungannya. Hal ini berdasarkan UU PPh pasal 4 ayat 3 poin i, yang menjelaskan reksadana atau pemegang unit penyertaan dikecualikan dari objek pajak.
Namun, reksadana perlu kamu laporkan dalam SPT karena reksadana adalah salah satu instrumen investasi, yang termasuk dalam kategori harta ya bukan saham ☺
Cara Melaporkan Reksadana
Pertama, adalah investor membeli reksadana untuk terus kamu simpan dan tidak kamu jual hingga periode pelaporan SPT selesai (akhir tahun). Kedua, investor memiliki reksadana dan kemudian menjualnya dalam periode pelaporan SPT tahun tersebut.
Baca Juga: Istilah-Istilah dalam Investasi Reksadana
Skema Kategori Harta, Aset Investasi
Untuk skema pertama, investor membeli reksadana dan terus kamu simpan hingga periode pelaporan SPT selesai. Investor melaporkan reksadana tersebut dalam kategori harta berupa aset dalam bentuk investasi. Mengenai hal ini, pelaporan menggunakan harga perolehan sesuai dengan periode pembelian harta tersebut.
Misal, investor membeli reksadana di awal tahun senilai Rp10 juta dan di akhir tahun nilainya telah berkembang menjadi Rp12 juta. Maka, yang kamu laporkan dalam SPT adalah harta dalam bentuk investasi reksadana senilai Rp10 juta (harga perolehan).
Skema Penghasilan Yang Tidak Termasuk Objek Pajak
Dalam skema kedua, investor melaporkan reksadana yang telah kamu jual dan memberikan keuntungan dalam kategori penghasilan. Penghasilan yang berasal dari investasi reksadana masuk dalam kategori Penghasilan Yang Tidak Termasuk Objek Pajak. Untuk penghasilan kategori ini, wajib pajak tidak terkena pajak penghasilan lagi, tetapi cukup melaporkan saja.
Untuk reksadana, pelaporannya adalah keuntungan (selisih) dari transaksi penjualan, yaitu harga penjualan reksadana dikurangi harga waktu membeli reksadana (harga perolehan).
Misalnya kalau yang harga perolehan reksadana Rp10 juta, kemudian investor menjualnya senilai Rp12 juta, sehingga ada keuntungan Rp2 juta. Maka, yang kita laporkan adalah Rp2 juta sebagai Penghasilan Lainnya Yang Tidak Termasuk Objek Pajak (Point B.6). Sementara jika rugi, tidak perlu kita laporkan (berbeda dengan saham ya).
Kalau kalian bingung, jangan ragu untuk bertanya ke kantor pajak terdekat ya. Pastinya mereka akan membantu kamu menyelesaikan masalah kita.
Kira-kira mau topik apalagi nih yang perlu kita bahas?
Semoga bermanfaat ya dan jangan lupa follow IG @davidwijaya 23!
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