Abstract:
Along with the development of the times, a new type of money instrument
emerged called cryptocurrency. Cryptocurrency is a digital currency by its
decentralized nature. Decentralization means a method of carrying out transactions
without a third party as an intermediary. However, there are also risks resulting
from investing in this type of cryptocurrency, such as tax evasion due to the nature
of this cryptocurrency, namely decentralization so that if a suspicious transaction
occurs it is difficult to freeze or block accounts and money. This research applies
normative legal research methods. Based on the research conducted, it was found
that cases of tax evasion in cryptocurrency occur due to the anonymity feature
where the real identity cannot be displayed and protected by the system. So that
there is a gap to commit crimes such as tax evasion. Cases of tax evasion in
cryptocurrency can be prevented due to collaboration between
platforms/exchangers and PPATK to minimize the occurrence of these cases, and
also the practice of tax avoidance occurs because there is still unclear taxation
system on cryptocurrencies. It can be concluded that tax reporting on
cryptocurrency profits must be reported and the procedure is not difficult. It is
hoped that there will be awareness from investors to report it themselves because
the nature of taxation in Indonesia is self-assessment.
