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Literature Review : Perkembangan Cryptocurrency dan Potensi Pajaknya Di Indonesia

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  • Wicaksono, Achmad

Abstract

Riset atau penelitian ini dilakukan untuk membuktikan Perkembangan Cryptocurrency dan Potensi Pajaknya Di Indonesia. Tujuan dari penelitian ini adalah menjadi salah satu aspek perpajakan yang dikenakan pada aset crypto adalah Pajak Pertambahan Nilai (PPN) dan PPh. Metode yang digunakan adalah literature review. Sumber-sumber jurnal tersebut peneliti didapatkan dari berbagai platform penyedia jurnal yang beredar di internet seperti Web dan Artikel. Hasil penelitian ini menunjukkan bahwa Cryptocurrency sebagai pengganti sistem perbankan yang tersentralisasi dimana setiap transaksi yang terjadi berada dibawa pengawasan bank dan juga bisa dijadikan sebagai alat pembayaran transaksi pembelian online dengan di tukarkan menjadi mata uang lain seperti dollar, yen, rupiah dan mata uang lainnya. Salah satu faktor terpenting yang menentukan pergerakan harga Cryptocurrency adalah besar persediaan aset crypto tersebut.

Suggested Citation

  • Wicaksono, Achmad, 2023. "Literature Review : Perkembangan Cryptocurrency dan Potensi Pajaknya Di Indonesia," OSF Preprints 7vepc, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:7vepc
    DOI: 10.31219/osf.io/7vepc
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