EXAMINING PORTRAITS OF TAX AVOIDANCE IN TRANSACTIONS AND OWNERSHIP OF CRYPTO-ASSETS IN THE POST-PANDEMIC ERA

Authors

  • Putu Bagus Adi Wibawa Universitas Pendidikan Nasional, Indonesia
  • Gede Sri Darma Universitas Pendidikan Nasional, Indonesia

DOI:

https://doi.org/10.29040/ijebar.v7i1.7603

Abstract

This study aims to determine the public's response to applying taxes on crypto assets transactions, the factors that cause people to complain about paying taxes on crypto assets transactions, and the level of public compliance in paying taxes on crypto assets transactions. This research was conducted on crypto asset activists selected as research informants. Interview, documentation and literature study methods carried out data collection in this study. The data analysis technique begins with data collection, reduction, presentation, analysis and conclusion. The results of the study show that (1) the response of taxpayers who are crypto asset activists shows a positive response to the application of taxation in crypto asset transactions, (2) the cause of taxpayers complaining about taxes on crypto asset transactions includes an administrative system that is still difficult for taxpayers to understand, tariffs relatively high taxes and crypto asset taxes only look at the value of crypto asset trading transactions without seeing whether investors make a profit or loss, and (3) regarding taxpayer compliance in crypto asset transactions, it can be done with detailed explanations or some more intense socialization so that taxpayers especially crypto asset activists understand how to report and it is hoped that administration is not complicated.

References

Amboro, Y. P., & Christi, A. (2019). Prospek Pengaturan Cryptocurrency sebagai Mata Uang Virtual di Indonesia (Studi Perbandingan Hukum Jepang Dan Singapura). Journal of Judicial Review, 21(2), 14-40.

Bakri, M.R., Anastasya U., dan Alif M.H. (2022). PPh atau PPN: Menakar Kebijakan Perpajakan Terhadap Cryptocurrency di Indonesia. Jurnal Ekonomi dan Bisnis, 9(1), 201-211.

Disemadi, H.S., dan Delvin. (2021). Kajian Praktik Money Laundering dan Tax Avoidance dalam Transaksi Cryptocurrency di Indonesia. Jurnal Ilmu Pengetahuan Sosial, 8(3), 326-340.

Hartono, S., dan Riani B. (2022). Potensi Kesuksesan Penerapan Pajak Penghasilan Terhadap Transaksi Aset Kripto di Indonesia. Jurnal Pajak dan Keuangan Negara, 4(1), 132-146.

Harventy, Gina. (2016). Pengaruh Tax Avoidance Terhadap Nilai Perusahaan. Jurnal Reviu Akuntansi, 6(2), 895-906.

Hasani, M.N. (2022). Analisis Cryptocurrency sebagai Alat Alternatif dalam Berinvestasi di Indonesia pada Mata Uang Digital Bitcoin. Jurnal Ilmiah Ekonomi Bisnis, 8(2), 329-344.

Manurung, J.T.P. (2020). Praktik Penghindaran Pajak di Indonesia, https://pajak.go.id/id/artikel/praktik-penghindaran-pajak-di-indonesia diakses 16 September 2022.

Maulani, A.F. (2021). Pemungutan Pajak Penghasilan atas Transaksi Cryptocurrency di Indonesia. Jurist-Diction, 4(4).

Meliza, J., dan Isfenti S. (2021). Cryptocurrency. Journal of Trends Economics and Accounting Research, 1(3), 82-86.

Nitha, D.A.F., dan Westra, I.K. (2020). Investasi Cryptocurrency Berdasarkan Peraturan Bappebti No. 5 Tahun 2019. Jurnal Magister Hukum Udayana (Udayana Master Law Journal), 9(4), 712-722.

Putra, N.D.N., dan Robiyanto R. (2021). Korelasi Dinamis Pergerakan Cryptocurrency dan Indeks Harga Saham Sektoral di Bursa Efek Indonesia. Management & Accounting Expose, 4(1), 35-44.

Rahayu, S.K. (2022). Implementation of Blockchain in Minimizing Tax Avoidance of Cryptocurrency Transaction in Indonesia. International Journal of Research and Appllied Technology, 2(1), 30-43.

Ramadhani, N. (2020), Mengenal Lebih Jauh Apa Itu Cryptocurrency dalam Dunia Finansial, https://www.akseleran.co.id/blog/cryptocurrency-adalah/ diakses 16 September 2022.

Rani, D. A. M., Sugiartha, I. N. G., & Karma, N. M. S. (2021). Uang Virtual (Cryptocurrency) sebagai Sarana Tindak Pidana Pencucian Uang dalam Perdagangan Saham. Jurnal Konstruksi Hukum, 2(1), 19-23.

Safri dan Setiadi. (2022). Perbandingan PMK No 68/PMK.03/2022 Pajak Asset Uang Kripto di Indonesia dengan Berbagai Negara-Negara Lain. Jurnal Bisnis dan Akuntansi Unsurya, 7(2).

Downloads

Published

2023-03-31

How to Cite

Wibawa, P. B. A., & Darma, G. S. (2023). EXAMINING PORTRAITS OF TAX AVOIDANCE IN TRANSACTIONS AND OWNERSHIP OF CRYPTO-ASSETS IN THE POST-PANDEMIC ERA. International Journal of Economics, Business and Accounting Research (IJEBAR), 7(1). https://doi.org/10.29040/ijebar.v7i1.7603

Citation Check