Al Haitsam, Mujahid Hafidz (2022) ANALISIS PERBANDINGAN REGULASI PERPAJAKAN ATAS TRANSAKSI CRYPTOCURRENCY DAN POTENSINYA DI INDONESIA. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Sektor ekonomi digital sedang pesatnya perkembangan Cryptocurrency. berbagai negara berlomba untuk menerapkan regulasi yang tepat terhadap Cryptocurrency. Penelitian ini bertujuan untuk mengetahui bagaimana perbandingan regulasi perpajakan Cryptocurrency di Amerika, Jepang, dan Indonesia serta tantangan pengenaan pajak Cryptocurrency di Indonesia. Amerika Serikat merupakan salah satu negara paling nyaman di dunia untuk bisnis cryptocurrency, dan Jepang merupakan pemimpin dunia dalam inovasi dan industri Cryptocurrency. Berdasarkan pembahasan, ketiga negara tersebut memiliki regulasi perpajakan atas Cryptocurrency yang berbeda, di Amerika serikat setiap transaksi dikenakan PPh, pajak Capital Gain, dan pajak pekerjaan, di Jepang keuntungan atas transaksi jangka panjang Crypto dikenakan tarif pajak yang lebih rendah dibanding dengan jangka pendek, dan dianggap sebagai pendapatan lain-lain, sedangkan di Indonesia atas transaksi Cryptocurrency dianggap sebagai komoditas yang dikenakan PPh yang bersifat Final. Yang menjadi tantangan penerapan regulasi perpajakan atas transaksi Cryptocurrency di Indonesia yaitu bagaimana meminimalisir penghindaran pajak oleh Wajib Pajak yang menggunakan Exchange besar di luar negeri./ The digital economy sector is rapidly developing Cryptocurrencies. various countries are competing to implement proper regulation of Cryptocurrencies. This study aims to find out how the comparison of Cryptocurrency tax regulations in America, Japan, and Indonesia and the challenges of cryptocurrency taxation in Indonesia. The United States is one of the most convenient countries in the world for cryptocurrency business, and Japan is a world leader in Cryptocurrency innovation and industry. Based on the discussion, the three countries have tax regulations on different Cryptocurrencies, in the United States each transaction is subject to income tax, Capital Gain taxes, and employment taxes, in Japan profits on long-term Crypto transactions are subject to lower tax rates than short-term ones, and considered as other income, while in Indonesia Cryptocurrency transactions are considered as commodities subject to Final Income Tax. The challenge in implementing tax regulations on Cryptocurrency transactions in Indonesia is how to minimize tax evasion by taxpayers who use large foreign exchanges.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | cryptocurrency, pajak, regulasi perpajakan, perbandingan regulasi, cryptocurrency, tax, tax regulation, comparison regulation |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.24 Income Taxes PKN STAN Subject Area > Pajak Penghasilan (PPh) |
| Divisions: | 61403 Diploma III Pajak |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 10 Apr 2023 08:07 |
| Last Modified: | 10 Apr 2023 08:07 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1309 |
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