Najjela Camile Ismail, . (2025) IMPLEMENTASI PAJAK EMAS BATANGAN DIGITAL BERDASARKAN PERATURAN MENTERI KEUANGAN NOMOR 48 TAHUN 2023. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
The development of digital technology has driven innovation in investment, one of which is digital gold bar trading, offering convenience and accessibility. The increasing trend of digital gold bar transactions in Indonesia has prompted the government to issue Minister of Finance Regulation (PMK) Number 48 of 2023 to provide tax legal certainty. Prior to this regulation, the ambiguity in the tax treatment of digital gold bars had the potential to lead to low compliance. PMK 48/2023 specifically regulates the imposition of Income Tax (PPh) and Value Added Tax (PPN) on transactions of gold jewelry, gold bars, including digital gold bars. This regulation also provides tax exemptions for digital gold bar transactions conducted through official commodity futures trading systems supervised by the Commodity Futures Trading Regulatory Agency (Bappebti). This scientific study aims to analyze the tax provisions for digital gold as stipulated in PMK Number 48 of 2023, by examining the legal basis, the scope of PPh and PPN imposition, and the classification of transactions subject to or exempted from tax. Furthermore, this study also examines the implementation of PPN and PPh collection and reporting for digital gold transactions by business actors in Indonesia, particularly by digital platform organizers, following the enactment of the said PMK. It is hoped that this study can provide a comprehensive understanding of the implementation of this new regulation and its impact on business actors and investors in the digital investment ecosystem.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No. Panggil: 2210102055] [Pembimbing: Andy Setiawan] [Ketua Penguji: Suparna Wijaya] [Penguji 1: Ayunita Ajengtiyas Saputri Mashuri] |
| Uncontrolled Keywords: | Digital Gold Bar, Income Tax (PPh), Value Added Tax (PPN), Minister of Finance Regulation (PMK) Number 48 of 2023. |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | NAJJELA CAMILE ISMAIL |
| Date Deposited: | 26 Aug 2025 14:09 |
| Last Modified: | 26 Aug 2025 14:09 |
| URI: | http://repository.upnvj.ac.id/id/eprint/37879 |
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