PPh ATAU PPN: MENAKAR KEBIJAKAN PERPAJAKAN TERHADAP CRYPTOCURRENCY DI INDONESIA

https://doi.org/10.34308/eqien.v9i1.327

Authors

  • Muhammad Rafi Bakri D III Akuntansi, Politeknik Keuangan Negara STAN
  • Anastasya Utami D III Akuntansi, Politeknik Keuangan Negara STAN
  • Alif Muhammad Hakim D III Akuntansi, Politeknik Keuangan Negara STAN

Keywords:

Cryptocurrency, Value Added Tax, Income Tax

Abstract

Cryptocurrency is a blockchain-based technology that is being used for any activity so that it has the potential to increase state revenue, primarily from taxation. This study aims to measure what kind of tax policy can be applied to cryptocurrencies in Indonesia. This research uses a descriptive qualitative method using secondary data. Secondary data was obtained through journals, books, and tax laws. Based on this research, cryptocurrencies can be subject to income tax and value-added tax. However, the imposition of VAT is not very potent. This is because cryptocurrencies in Indonesia are more often an investment instrument. VAT can be charged if cryptocurrency is legalized as a legal tender in Indonesia. Therefore, the current tax policy on cryptocurrencies in Indonesia is more appropriate to use the income tax.

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Published

2022-01-31

How to Cite

Bakri, M. R., Utami, A., & Hakim, A. M. (2022). PPh ATAU PPN: MENAKAR KEBIJAKAN PERPAJAKAN TERHADAP CRYPTOCURRENCY DI INDONESIA. Eqien - Jurnal Ekonomi Dan Bisnis, 9(1), 201–211. https://doi.org/10.34308/eqien.v9i1.327

Issue

Vol. 9 No. 1 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS

Section

Articles