Pengenaan Hukum Pajak Pada Cryptocurrency Dan NFT Di Indonesia

Authors

  • Retno Mawarini Sukmariningsih
    ✉ Corresponding author: santy@ubtagsmg.ac.id
    Universitas 17 Agustus 1945 (UNTAG) Semarang Indonesia
  • Agus Nurudin Universitas 17 Agustus 1945 (UNTAG) Semarang Indonesia
  • Eko Nursanty Universitas 17 Agustus 1945 (UNTAG) Semarang Indonesia

DOI:

https://doi.org/10.33395/owner.v6i2.781

Keywords:

taxes, digital asset, NFT

Abstract

This research aims to look at the potential of government revenue through taxes on digital currencies or better known as cryptocurrencies and against digital assets called NFT. With normative research methods to analyze how cryptocurrencies and digital assets (NFT) should be taxed at low or high tax rates. In addition to understanding cryptocurrency taxation policies as well as NFT, the study also looked at the taxation policies of various countries on cryptocurrencies and digital assets. Each country has different guidelines and considerations for the legal status and policies of the regulation of cryptocurrencies and NFT. There is no consensus between countries about this.

Keywords; taxes, cryptocurrencies, digital assets, NFT

 

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Published

2022-03-29

How to Cite

Sukmariningsih, R. M. ., Nurudin, A. ., & Nursanty, E. . . (2022). Pengenaan Hukum Pajak Pada Cryptocurrency Dan NFT Di Indonesia. Owner : Riset Dan Jurnal Akuntansi, 6(2), 1644-1654. https://doi.org/10.33395/owner.v6i2.781