Analisis Kebijakan Pemajakan atas Tansaksi Perdagangan Aset Kripto di Indonesia
Abstract views: 641 | PDF downloads: 877
Abstract
ABSTRACT
The number of investors in crypto assets is increasing, exceeding the number of investors in the capital market, mutual funds, and state securities. The increase in the number of investors is also in line with the tremendous rise in the value of crypto asset transactions in recent years. That significance encourages the Indonesian government to tax crypto asset trading transactions. However, the taxation of crypto asset transactions raises concerns about the disruption of Indonesia's crypto asset innovation climate. This study describes crypto asset policy in Indonesia and analyzes them based on compliance with taxation principles. The method used is qualitative. While data collection using literature study. Tax with a special mechanism is imposed on the trading transaction of the crypto asset and mining, while tax with the general mechanism is imposed on the exchanger/e-wallet fee. The imposition of value-added tax is analyzed based on fulfilling the principles of income productivity, certainty, convenience, simplicity, and neutrality. The imposition of income tax is examined with these principles, plus the principle of equity. The imposition of value-added tax on the supply of crypto assets fulfills the principles of income productivity, certainty, convenience, simplicity, and neutrality, likewise with the imposition of income tax. However, the principle of equity is not fulfilled by the imposition of income tax because the goal of this policy is ease of administration, primarily simplicity.
ABSTRAK
Jumlah investor aset kripto semakin meningkat, melampaui jumlah investor pada pasar modal, reksa dana, dan surat berharga negara. Peningkatan jumlah investor juga sejalan dengan meningkatnya nilai transaksi aset kripto yang fantastis beberapa tahun belakangan. Hal tersebut mendorong pemerintah Indonesia untuk memajaki transaksi perdagangan aset kripto. Akan tetapi pemajakan transaksi aset kripto ini menimbulkan kekhawatiran akan terganggunya iklim inovasi aset kripto di Indonesia. Penelitian ini bertujuan memberikan gambaran kebijakan aset kripto di Indonesia dan menganalisisnya berdasarkan pemenuhan asas-asas pemajakan. Metode yang digunakan adalah kualitatif. Sedangkan pengumpulan data menggunakan studi literatur. Transaksi pedagangan aset kripto dan mining dikenakan pajak dengan mekanisme khusus, sementara jasa exchanger/e-wallet dikenakan pajak dengan mekanisme umum. Pengenaan pajak pertambahan nilai dianalisis berdasarkan pemenuhan asas produktivitas pendapatan, kepastian, kenyamanan, kesederhanaan dan netralitas. Sedangkan pengenaan pajak penghasilan dianalisis dengan asas-asas tersebut ditambah dengan asas keadilan. Pengenaan pajak pertambahan nilai atas penyerahan atas aset kripto memenuhi asas produktivitas pendapatan, kepastian, kenyamanan, kesederhanaan, dan netralitas. Begitu pula dengan pengenaan pajak penghasilan. Akan tetapi, asas keadilan tidak terpenuhi dalam pengenaan pajak penghasilan karena tujuan utama dari kebijakan pemajakan ini adalah kemudahan administrasi terutama kesederhanaan
References
Accenture. (2022). Digital Asset, Unclaimed Territory. https://www.accenture.com/_acnmedia/PDF-181/Accenture-Wealth-Management-Asia-Digital-Assets-Unclaimed-Territory.pdf
Annur, C. M. (2022a). Nilai Transaksi Aset Kripto di Indonesia Meroket 1.222% pada 2021. Databoks. https://databoks.katadata.co.id/datapublish/2022/04/12/nilai-transaksi-aset-kripto-di-indonesia-meroket-1222-pada-2021
Annur, C. M. (2022b). Survei: Setengah investor Kaya Di Asia Miliki Aset Kripto, Termasuk Indonesia? https://databoks.katadata.co.id/datapublish/2022/06/10/survei-setengah-investor-kaya-di-asia-miliki-aset-kripto-termasuk-indonesia
Arfwidsson, A., & Kjærsgaard, L. (2019). Taxation of Cryptocurrencies from The Danish and Swedish Perspectives. Intertax, 47(67), 620–634. https://doi.org/10.54648/taxi2019061
Arnold, B. J., & Ault, H. J. (2004). Comparative Income Taxation, A Structural Analysis, Second Edition. Aspen Publisher, Inc.
Bappebti. (n.d.). Aset Kripto. https://bappebti.go.id/resources/docs/brosur_leaflet_2001_01_09_o26ulbsq.pdf
Ebrill, L., Keen, M., Bodin, J.-P., & Summers, V. (2001). The Modern VAT. International Monetary Fund.
Holmes, K. (2004). The Concept of Income: A Multi-disciplinary Analysis. IBFD.
Mansury, R. (2000). Pajak Penghasilan Lanjutan. Yayasan Pengembangan dan Peyebaran Pengetahuan Perpajakan.
Naurah, N. (2022). Tren Aset Kripto Makin Marak, Ini Dia 10 Koin Kripto Terbesar di Dunia! Goodstats. https://goodstats.id/article/tren-aset-kripto-makin-marak-ini-dia-10-koin-kripto-terbesar-di-dunia-HFDYO
Olavia, L. (2022). Pajak Aset Kripto Dinilai Lebih ke Pengaturan Bukan Mengekang. Investor.Id. https://investor.id/market-and-corporate/290019/pajak-aset-kripto-dinilai-lebih-ke-pengaturan-bukan-mengekang
Pistone, P., Roeleveld, J., Hattingh, J., Pinto Nogueira, João Félix, & West, C. (2019). Fundamentals of Taxation: Introduction to Tax Policy. Tax Law and Tax Administration. Fundamentals of Taxation. https://ssrn.com/abstract=3646251
Pratomo, G. Y. (2022). Ekonom Sebut Pajak Kripto Berdampak Positif dan Negatif. Liputan 6. https://www.liputan6.com/crypto/read/4933663/ekonom-sebut-pajak-kripto-berdampak-positif-dan-negatif
Rahman, D. F. (2022). Jumlah Investor Kripto RI Lampaui Saham, Reksa Dana, dan SBN. Katadata. https://databoks.katadata.co.id/datapublish/2022/04/12/jumlah-investor-kripto-ri-lampaui-saham-reksa-dana-dan-sbn#:~:text=Badan Pengawas Perdagangan Berjangka Komoditi (Bappebti) mencatat jumlah investor aset,surat berharga negara (SBN).
Rosdiana, H., & Irianto, E. S. (2012). Pengantar Ilmu Pajak: Kebijakan implementasi di Indonesia. Rajawali Press.
Rosdiana, H., Irianto, E. S., & Putranti, T. M. (2011). Teori pajak pertambahan nilai: kebijakan dan implementasinya di Indonesia. Ghalia Indonesia.
Said, A. A. (2022). DJP Prediksi Penerimaan Pajak Kripto Capai Di Atas Rp 1 T. Berita Terkini Ekonomi Dan Bisnis Indonesia - Katadata.Co.Id. https://katadata.co.id/agustiyanti/finansial/624d360e717dc/djp-prediksi-penerimaan-pajak-kripto-capai-di-atas-rp-1-t
Shome, P. (1995). Tax Policy Handbook. In Tax Policy Handbook. International Monetary Fund. https://doi.org/10.5089/9781557754905.071
Sukmawijaya, A. (2022). Sri Mulyani: Pemerintah Kantongi Rp 126,73 M Dari Pajak Transaksi Aset Kripto. https://kumparan.com/kumparanbisnis/sri-mulyani-pemerintah-kantongi-rp-126-73-m-dari-pajak-transaksi-aset-kripto-1yw3U4IRiUX
Tait, A. (1988). Value Added Tax: International Practice and Problems. International Monetary Fund.
Throop Smith, James B Webber, & Carol M Cerf. (1973). What You Should Know About The VAT. Down Jones-Irwin Inc.
Copyright (c) 2022 Yusuf Afani, Maria R.U.D. Tambunan
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the works authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journals published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
