Owner : Riset dan Jurnal Akuntansi
Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022

Pengenaan Hukum Pajak Pada Cryptocurrency Dan NFT Di Indonesia

Retno Mawarini Sukmariningsih (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)



Article Info

Publish Date
29 Mar 2022

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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Journal Info

Abbrev

owner

Publisher

Subject

Economics, Econometrics & Finance

Description

Owner (Riset dan Jurnal Akuntansi) adalah jurnal akademik yang berlandaskan nilai nilai keilmiahan. Owner diterbitkan 2 kali dalam setahun dengan periode Februari dan Agustus dipublikasikan oleh Program Studi Akuntansi Perguruan Tinggi Politeknik Ganesha Medan. Ruang Lingkup : Akuntansi Keuangan; ...