Tinjauan Potensi Penerimaan Pajak Penghasilan atas Cryptocurrency Sebagai Aset Investasi

Habibullah, Muhammad Rasyid Hisyam (2022) Tinjauan Potensi Penerimaan Pajak Penghasilan atas Cryptocurrency Sebagai Aset Investasi. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Cryptocurrency merupakan instrument investasi berbasis blockchain yang sedang populer belakangan ini karena memiliki potensi keuntungan yang cukup tinggi. Perkembangannya yang pesat dapat dilihat dari banyaknya transaksi jual-beli asset yang terjadi. karena hal itu, Investasi asset crypto dinilai memiliki potensi untuk meningkatkan penerimaan negara di bidang perpajakan. Melihat perkembangan Cryptocurrency dan potensi pajaknya di Indonesia menarik perhatian penulis untuk melakukan analisis. Maka dari itu, dalam karya tulis ini penulis ingin meninjau terkait potensi penerimaan pajak penghasilan atas cryptocurrency sebagai asset investasi. Penelitian ini menggunakan metode pengumpulan data sekunderkualitatif dan sekunder-kuantitatif, melalui data statistic yang diperoleh dari berbagai flatform, penulis mengelola data tersebut menjadi sederhana dan mudah dipahami untuk kemudian dilakukan analisis untuk menjawab rumusan masalah. Hasil penelitian menunjukan bahwa pemerintah Indonesia telah menetapkan regulasi terkait cryptocurrency dalam aspek perpajakan, hal tersebut karena segala penghasilan atas perdagangan aset crypto merupakan suatu tambahan kemampuan ekonomis yang diterima atau diperoleh wajib pajak baik berasal dari Indonesia maupun luar Indonesia yang merupakan objek pajak penghasilan. / Cryptocurrency is a blockchain-based investment instrument that is currently popular because it has a fairly high profit potential. Its rapid development can be seen from the number of asset buying and selling transactions that occur. Because of this, crypto asset investment is considered to have the potential to increase state revenue in the taxation sector. Seeing the development of Cryptocurrency and its tax potential in Indonesia attracted the attention of the author to conduct an analysis. Therefore, in this paper the author wants to review the potential income tax revenue on cryptocurrency as an investment asset. This study uses secondaryqualitative and secondary-quantitative data collection methods, through statistical data obtained from various platforms, the authors manage the data to be simple and easy to understand for later analysis to answer the problem formulation. The results show that the Indonesian government has set regulations related to cryptocurrencies in the taxation aspect, this is because all income from trading crypto assets is an additional economic capability received or obtained by taxpayers both from Indonesia and outside Indonesia which is the object of income tax.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: Cryptocurrency, Crypto, Investment, Tax, Regulation, Cryptocurrency, Crypto, Investasi, Pajak, Regulasi
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: 16 Jun 2023 03:46
Last Modified: 16 Jun 2023 03:46
URI: http://eprints.pknstan.ac.id/id/eprint/1656

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