Perlindungan Hukum dan Kebijakan Tarif Pajak Terhadap Trader Crypto di Indonesia
DOI:
https://doi.org/10.30595/pssh.v17i.1115Keywords:
Digital Investment, Cryptocurrency, Crypto Assets, Cryptocurrency Legal & Tax ProtectionAbstract
Cryptocurrency investment in Indonesia has become an increasingly popular topic as people's interest in digital assets increases. Although there is potential for huge profits, there are also risks that need to be considered. The Indonesian government takes a cautious stance in regulating cryptocurrencies. Clear regulations still do not exist, although in 2019, the Commodity Futures Trading Supervisory Agency (BAPPEBTI) issued regulations recognizing cryptocurrencies as commodity futures that can be traded on futures exchanges. Bank Indonesia has issued a statement reminding the public of the risks associated with the use of digital currencies, but there has been no outright ban on their use. There are also concerns regarding the misuse of cryptocurrencies for illegal purposes, such as money laundering and terrorism financing, which are continuously monitored by governments and financial regulatory agencies. Despite regulatory uncertainty, interest in cryptocurrencies continues to grow in Indonesia, and more and more companies and individuals are interested in understanding and using this technology.
References
Undang-Undang Nomor 7 Tahun 2021 Tentang Harmonisasi Peraturan Perpajakan.
Peraturan Menteri Keuangan Nomor 68/PMK.03/2022 tentang Pajak Pertambahan Nilai dan Pajak Penghasilan Atas Transaksi Perdagangan Aset Kripto.
Peraturan Badan Pengawas Perdagangan Berjangka Komoditi (Bappebti) Nomor 5 Tahun 2019)tentang Ketentuan Teknis Penyelenggaraan Pasar Fisik Aset Kripto (Crypto Asset)
Bakri, Muhammad Rafi, Anastasya Utami, and Alif Muhammad Hakim. “PPh Atau PPN: Menakar Kebijakan Perpajakan Terhadap Cryptocurrency Di Indonesia.” Jurnal Ekonomi dan Bisnis 9, no. 1 (2022): 201–211.
Ekawati, Dian. “Analisis Virtual Cryptocurrency Sebagai Alat Transaksi Di Indonesia.” Gudang Jurnal Multidisiplin Ilmu 2, no. 3 (2024): 110–116. https://gudangjurnal.com/index.php/gjmi/article/view/395.
Hm, Oleh, and Eka Suci. “Virtual Menurut Perspektif Hukum Positif Di Indonesia” 17 (2022): 35–42.
Indonesia, D I, and Dengan Berbagai. “Perbandingan Pmk No 68/Pmk.03/2022 Pajak Asset Uang Kripto Di Indonesia Dengan Berbagai Negara-Negara Lain.” Jurnal Bisnis & Akuntansi Unsurya 7, no. 2 (2022): 117–131.
Nitha, Dewa Ayu Fera, and I Ketut Westra. “Investasi Cryptocurrency Berdasarkan Peraturan Bappebti No. 5 Tahun 2019.” Jurnal Magister Hukum Udayana (Udayana Master Law Journal) 9, no. 4 (2020): 712.
Zydan Al Jabbar, Muhammad, Sapto Hermawan, and Fatma Ulfatun Najicha. “Penerapan Pajak Penghasilan Atas Transaksi Perdagangan Aset Kripto Berdasarkan Peraturan Menteri Keuangan Nomor 68/Pmk.03/2022 (Tinjauan Exchange Tokocrypto).” Cakrawala Repositori IMWI 5, no. 2 (2022): 366–373.
Akademi Crypto, CRYPTO TRADING GUIDE (Yogyakarta: PT. Percetakan Bintang: 2023)
Akademi Crypto, Crypto Investing Principles (Yogyakarta: PT. Percetakan Bintang: 2023)
Akademi Crypto, Crypto Smart Money (Yogyakarta: PT. Percetakan Bintang: 2024)
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Proceedings Series on Social Sciences & Humanities

This work is licensed under a Creative Commons Attribution 4.0 International License.