FAIRUZI, NAVISTA DITA (2023) PENGARUH LEGALITAS CRYPTOCURRENCY, PENERAPAN KEBIJAKAN PMK NO. 68/PMK.03/2022, PRAKTIK MONEY LAUNDERING, DAN TAX AVOIDANCE TERHADAP TRANSAKSI CRYPTOCURRENCY. Other thesis, UPN "Veteran" Yogyajarta.
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Abstract
xii
ABSTRAK
PENGARUH LEGALITAS CRYPTOCURRENCY, PENERAPAN KEBIJAKAN
PMK NO. 68/PMK.03/2022, PRAKTIK MONEY LAUNDERING, DAN TAX
AVOIDANCE TERHADAP TRANSAKSI CRYPTOCURRENCY
Oleh :
Navista Dita Fairuzi
Perkembangan zaman saat ini mendorong kehidupan untuk beradaptasi dan
berkembang dengan dunia digital, terutama pada sektor ekonomi. Berkembangnya
mata uang digital di Indonesia menarik minat dan antusias masyarakat. Pelaku
kripto yang semakin banyak mendorong pemerintah untuk memberi kepastian dan
perlindungan hukum agar transaksi Cryptocurrency di Indonesia dapat dilakukan
secara legal. Besarnya transaksi cryptocurrency yang terjadi selama ini memiliki
potensi yang cukup besar juga bagi sector pajak. Tujuan dilakukannya penelitian
ini untuk mengetahui pengaruh Legalitas Cryptocurrency, Penerapan Kebijakan
PMK No. 68/PMK.03/2022, Praktik Money Laundering, dan Tax Avoidance
Terhadap Transaksi Cryptocurrency.
Sumber data penelitian ini adalah data primer yang bersumber dari
penyebaran kuesioner. Populasi penelitian ini adalah wajib pajak yang tergabung
dalam komunitas kripto “Stronghold n Friends” dengan jumlah sampel 140
responden. Teknik pengambilan sample menggunakan metode quota sampling dan
menghitungnya dengan rumus slovin. Teknik analisis data yang digunakan adalah
teknik analisis linear berganda untuk menguji hipotesis penelitian. Alat uji
instrument menggunakan SPSS. Hasil penelitian menunjukkan bahwa legalitas
cryptocurrency, penerapan kebijakan PMK No. 68/PMK.03/2022, praktik money
laundering, dan tax avoidance berpengaruh positif terhadap transaksi
cryptocurrency.
Kata Kunci : Legalitas, Pajak Kripto, Money Laundering, Tax Avoidance,
Transaksi Cryptocurrency
xiii
ABSTRACT
EFFECT OF CRYPTOCURRENCY LEGALITY, POLICY IMPLEMENTATION
OF PMK NO. 68/PMK.03/2022, MONEY LAUNDERING PRACTICES,
AND TAX AVOIDANCE ON CRYPTOCURRENCY TRANSACTIONS
By :
Navista Dita Fairuzi
The current developments encourage life to adapt and develop with the
digital world, especially in the economic sector. The development of digital
currency in Indonesia is attracting public interest and enthusiasm. Crypto players
are increasingly pushing the government to provide legal certainty and protection
so that cryptocurrency transactions in Indonesia can be carried out legally. The
large number of cryptocurrency transactions that have occurred so far has
considerable potential for the tax sector. The purpose of this research is to
determine the influence of Cryptocurrency Legality, Policy Implementation of PMK
No. 68/PMK.03/2022, Money Laundering Practices, and Tax Avoidance On
Cryptocurrency Transactions.
The data source of this research is primary data which comes from
distributing questionnaires. The population of this study is taxpayers who are
members of the crypto community "Stronghold n Friends" with a sample size of 140
respondents. The sampling technique uses the quota sampling method and
calculates it using the slovin formula. The data analysis technique used is multiple
linear analysis techniques to test the research hypothesis. The instrument test tool
uses SPSS. The results of the study show that the legality of cryptocurrency, the
policy implementation of PMK No. 68/PMK.03/2022, money laundering practices,
and tax avoidance have a positive effect on cryptocurrency transactions.
Key Words : Legality, Crypto Tax, Money Laundering, Tax Avoidance,
Cryptocurrency Transactions
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Legality, Crypto Tax, Money Laundering, Tax Avoidance, Cryptocurrency Transactions |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Eko Yuli |
| Date Deposited: | 30 Aug 2023 02:39 |
| Last Modified: | 04 Sep 2023 04:44 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/37265 |
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