PERBANDINGAN PMK NO 68/PMK.03/2022 PAJAK ASSET UANG KRIPTO DI INDONESIA DENGAN BERBAGAI NEGARA-NEGARA LAIN

Safri Safri, Setiadi Setiadi

Sari


The Indonesian tax authority, in this case the Ministry of Finance, has issued PMK No. 68/PMK.03/2022, regarding value added tax and income tax on crypto asset trading transactions

Comparing the value added tax on Indonesian Crypto Assets, only France stipulates VAT, but only applies if you pay for goods in Bitcoin and does not charge VAT on Bitcoin sales, while other countries have not set VAT.

Comparison of Income Tax on crypto assets in Indonesia, the United States, China, Hong Kong, England, Japan, Germany, Norway, France, and Spain determines income tax in the form of capital gains, with different provisions, where

There are several countries with crypto asset tax implementations that are different from Indonesia's regulations, these countries are, India applies a policy of all digital money assets being taxed, Kazakhstan applies a tax policy on crypto assets only for mining. And there are countries that can be called crypto asset tax havens including Belarus, the state of Georgia and Illinois, and Portugal.

 

Keywords: Crypto Assets, Value Added Tax, income tax


Teks Lengkap:

PDF

Referensi


Abdul Halim, 2005. Analisa Investasi. Edisi dua. Jakarta. Salemba Empat

F. Sharpe William, Gordon Alexander, Jeffery V. Baley, 1997. Investasi. Jakarta Prentice Hall

Graham Benjamin, 2008. The Intelligant Investor. Cetakan ke III. Serambi

J. Fabozzi Frank, 1995. Manajemen Investasi. Jakarta. Salemba Empat

https://www.merdeka.com/uang/mengenal-cryptocurrency-sejarah-awal-hingga-berpolemik-dinyatakan-haram.html

https://www.kemenkeu.go.id/publikasi/berita/realisasi-pendapatan-negara-2021-capai-rp2003-1-triliun-lampaui-target-apbn-2021/#:~:text=Target%20APBN%202021-,Realisasi% 20Pendapatan%20Negara%202021%20Capai%20Rp2.003%2C1,triliun%2C%20

Lampaui%20Target%20APBN%202021&text=Jakarta%2C%2004%2F01%2F2022,melebihi%20target%20dalam%20APBN%202021.

https://jogjaaja.com/read/investasi-kripto-semakian-marak-ini-peringatan-aspakrindo

https://www.cnbcindonesia.com/tech/20220411124821-37-330588/bursa-kripto-indonesia-batal-diluncurkan-ada-apa-bappebti

https://id.wikipedia.org/wiki/Mata_uang_kripto

https://id.wikipedia.org/wiki/Kriptografi

https://investor.id/market-and corporate/289882/lebih-besar-untung-trading-atau-menambang-kripto-ini-jawabannya#:~:text=Bryan%20menjelaskan%2C%20menambang%20adalah %20metode, tentang%20apa%20itu%20crypto%20mining.

https://www.kemenkeu.go.id/publikasi/berita/realisasi-pendapatan-negara-2021-capai-rp2003-1-triliun-lampaui-target-apbn-2021/#:~:text=Target%20APBN%202021-,Realisasi%20Pendapatan%20Negara%202021%20Capai%20Rp2.003%2C1,triliun%2C%20Lampaui%20Target%20APBN%202021&text=Jakarta%2C%2004%2F01%2F2022,melebihi%20target%20dalam%20APBN%202021.

https://prospeku.com/artikel/apa-ituinvestasi---3347

https://www.cnnindonesia.com/ekonomi/20220212092545-92-758305/kronologi-kisruh-token-asix-anang-hermansyah

https://investasi.kontan.co.id/news/ini-daftar-negara-dengan-pajak-terendah-dan-tertinggi-atas-tranksasi-uang-kripto

https://news.ddtc.co.id/ragam-pengenaan-pajak-cryptocurrency-begini-praktiknya-di-dunia-32753

https://katadata.co.id/desysetyowati/digital/624ea2bd9daf8/besaran-pajak-kripto-dinilai-memberatkan-investor

https://www.cnnindonesia.com/ekonomi/20220407071308-92-781433/say-no-transaksi-kripto-say-yes-untuk-pajak-kripto

http://ejournal.uajy.ac.id/8636/3/2MIH02215.pdf

Khanna, A: Taxing Cryptocurrency: A Review and a Call for Consensus’ yang dipublikasikan pada 2021

https://klikpajak.id/blog/pajakcryptocurrency/

https://jdih.kemenkeu.go.id/download/7e87ffb9-d6b1-41a1-8f57-1ad6b868feec/68~PMK.03~ 2022Per.pdf

Krugman, Paul R dan Maurice Obstfeld, 2005: Ekonomi Internasional Teori dan Kebijakan, edisi 5. Jilid2. Jakarta. PT Indeks. Gramedia




DOI: https://doi.org/10.35968/jbau.v7i2.901

Refbacks

  • Saat ini tidak ada refbacks.


Indexed by: