Maretha Astafirna, . (2025) IMPLEMENTASI REGULASI PAJAK ATAS TRANSAKSI ASET KRIPTO BERDASARKAN PERATURAN MENTERI KEUANGAN NOMOR 68/PMK.03/2022. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
The rapid growth of crypto assets in Indonesia has encouraged the government to stipulate the Peraturan Menteri Keuangan Number 68/PMK.03/2022 concerning Income Tax and Value Added Tax (VAT) which regulates the collection, deposit, and reporting of taxes on crypto asset transactions. This study aims to examine the implementation of Income Tax and VAT on crypto transactions based on PMK Number 68/PMK.03/2022. In addition, the author also reviews the role, impact, and challenges of implementing the regulation. The study method used is qualitative with a literature study approach. The results of the study show that although this regulation is effective in increasing state revenue, there are still challenges in its implementation, namely the high tax burden for investors. Therefore, further study of this regulation is needed so that it can fully accommodate the implementation of crypto asset trading with fiscal justice.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No. Panggil: 2210102061] [Pembimbing: Masripah] [Penguji 1: Praptiningsih] [Ketua: Munasiron Miftah] |
| Uncontrolled Keywords: | Tax Regulation, Crypto Assets, PMK No. 68/PMK.03/2022, Implementation |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | MARETHA ASTAFIRNA |
| Date Deposited: | 21 Aug 2025 04:21 |
| Last Modified: | 21 Aug 2025 04:21 |
| URI: | http://repository.upnvj.ac.id/id/eprint/37572 |
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