Analisis Perbandingan Kebijakan Perpajakan Terkait Transaksi Cryptocurrency Melalui Broker yang Terotorisasi di Indonesia, Malaysia, dan Singapura

Assidiqi, Mohammad Rafli (2023) Analisis Perbandingan Kebijakan Perpajakan Terkait Transaksi Cryptocurrency Melalui Broker yang Terotorisasi di Indonesia, Malaysia, dan Singapura. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Pajak memegang peranan sentral dalam pembiayaan kegiatan negara dan pembangunan sosial-ekonomi masyarakat. Di tengah arus globalisasi dan kemajuan teknologi informasi, negara-negara di seluruh dunia dipaksa untuk beradaptasi dan mencari sumber pendapatan pajak baru dari munculnya kegiatan bisnis yang baru. Salah satu fenomena baru yang menarik perhatian adalah perdagangan cryptocurrency. Cryptocurrency merupakan bentuk aset digital yang kini telah menyebar dan berkembang pesat dan memiliki potensi untuk menjadi sumber pendapatan pajak baru. Penelitian ini bertujuan untuk mengetahui perbandingan kebijakan perpajakan terkait transaksi cryptocurrency melalui broker yang terotorisasi di Indonesia, Malaysia, dan Singapura. Penelitian ini menggunakan metode penelitian kualitatif berupa penelitian kepustakaan dan wawancara. Hasil penelitian menunjukkan bahwa ketiga negara tersebut telah menunjukkan kepekaan terhadap potensi yang ditawarkan oleh pasar cryptocurrency. Indonesia mengklasifikasikan cryptocurrencysebagai sebuah komoditas dan mengenakan Pajak Penghasilan (PPh) serta Pajak Pertambahan Nilai (PPN) pada transaksi cryptocurrency. Malaysia mengklasifikasikan cryptocurrency sebagai sekuritas dan mengenakan PPh serta tidak mengenakan PPN. Singapura, mengklasifikasikan cryptocurrency sebagai surat berharga/aset tidak berwujud dan mengenakan PPh serta Good and Services Tax (GST) pada transaksi cryptocurrency. Namun, Singapura telah menghapus pengenaan GST sejak 1 Januari 2020. Penelitian ini berkesimpulan bahwa upaya ketiga negara dalam merumuskan kebijakan perpajakan cryptocurrency mencerminkan pendekatan dalam menyeimbangkan antara pengawasan dan regulasi terhadap perdagangan cryptocurrency dan pemastian kepatuhan terhadap aturan pajak dengan tetap memberikan ruang bagi inovasi dan pertumbuhan pasar cryptocurrency dalam era ekonomi digital. Abstract Taxes play a central role in financing state activities and socio-economic community development. Amid the current of globalization and the advancement of information technology, countries around the world are forced to adapt and seek new tax revenue sources from emerging business activities. One such new phenomenon attracting attention is cryptocurrency trading. Cryptocurrency is a form of digital asset that has now spread and grown rapidly and has the potential to become a new source of tax revenue. This research aims to compare the tax policy related to cryptocurrency transactions through authorized brokers in Indonesia, Malaysia, and Singapore. This research uses qualitative research methods, namely literature research and interviews. The research results show that these three countries have shown sensitivity to the potential offered by the cryptocurrency market. Indonesia classifies cryptocurrency as a commodity and imposes Income Tax (PPh) and Value Added Tax (VAT) on cryptocurrency transactions. Malaysia classifies cryptocurrency as a security and imposes Income Tax (PPh) and does not impose VAT. Singapore classifies cryptocurrency as a security/intangible asset and imposes Income Tax (PPh) and Goods and Services Tax (GST) on cryptocurrency transactions. However, Singapore has abolished the imposition of GST since January 1, 2020. This study concludes that the efforts of these three countries in formulating cryptocurrency tax policies reflect an approach to balance supervision and regulation of cryptocurrency trading and ensuring compliance with tax rules while still providing room for innovation and growth of the cryptocurrency market in the era of digital economy.

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