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Keuntungan modal

Keuntungan modal (dalam bahasa Inggris capital gain) adalah suatu keuntungan atau laba yang diperoleh dari investasi dalam surat berharga atau efek, seperti saham, obligasi atau dalam bidang properti, di mana nilainya melebihi harga pembelian. Selisih antara harga jual yang lebih tinggi dan harga pembelian yang lebih rendah, menghasilkan keuntungan finansial bagi investor tersebut.[1] Kebalikannya, kerugian modal terjadi jika surat berharga atau properti tersebut dijual dengan harga lebih rendah dari harga pembelianya.

Keuntungan modal dapat mangacu pada "pendapatan investasi" yang timbul dalam kaitannya dengan investasi yang dilakukan dalam bidang properti, aset keuangan (surat berharga) seperti saham atau obligasi dan produk turunannya serta aset tidak berwujud seperti “goodwill”.

Banyak negara yang mengenakan pajak bagi keuntungan modal yang dihasilkan oleh perorangan (individu) atau badan (perusahaan), meskipun keringanan (insentif pajak) mungkin dapat dilakukan untuk pengecualian pajak bagi keuntungan modal; dalam kaitannya untuk memberikan insentif bagi para pengusaha atau sebagai kompensasi terhadap inflasi.

Di Indonesia, Bursa Efek Indonesia langsung mengenakan PPh Final atas penjualan saham dan atau obligasi pada setiap transaksi penjualan, yang dipotong secara langsung oleh perusahaan perantara pedagang efek q.q. Penyelenggara Bursa Efek. Besarnya pajak penjualan saham dan atau obligasi tersebut adalah 0.01% dari nilai transaksi.

Contoh kasus keuntungan modal

Proses selangkah demi selangkah:

  1. Budi melakukan pembelian seratus lembar saham PT. Xyz di harga Rp 1000,-
  2. Saham PT. Xyz mengalami kenaikan harga menjadi Rp 1100,-
  3. Budi melakukan penjualan seratus lembar saham PT. Xyz di harga Rp 1100,-
  4. Budi mendapat keuntungan modal sebesar Rp 100,- per lembar saham
  5. Total keuntungan modal Budi adalah Rp 10.000,-

Lihat pula

Referensi

  1. ^ Sullivan, Arthur (2003). Economics: Principles in action. Upper Saddle River, New Jersey 07458: Prentice Hall. hlm. 268, 508. ISBN 0-13-063085-3. Diarsipkan dari versi asli tanggal 2018-12-26. Diakses tanggal 2020-11-20. 

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