期刊名称：International Journal of Multicultural and Multireligious Understanding
电子版ISSN：2364-5369
出版年度：2022
卷号：9
期号：6
页码：339-350
DOI：10.18415/ijmmu.v9i6.3849
语种：English
出版社：International journal of multicultural and multireligious understanding
摘要：This research aimed to determine the legal protection for investors using cryptocurrency exchange in Indonesia and the tax collection mechanism for investors using cryptocurrency exchange in Indonesia. This was normative juridical research. Since this type of research was doctrinal, normative legal research was more oriented to the practical aspect. From a juridical point of view, the approach was based on legal principles and then analyzed. The research data was obtained from previous research, journals, official websites, and relevant laws and regulations in Indonesia. Based on the results of the analysis related to investment activities using cryptocurrencies, in terms of Law No. 19 of 2016 which is a revision of Law No. 11 of 2008 concerning electronic information and transactions, legal problems often arise when there is information, communication and electronic transactions. As a regulator, the state has a role in consumer supervision and protection. Through the Commodity Futures Trading Regulatory Agency (BAPPEBTI), Bank Indonesia seek to have every cryptocurrency exchange registered so that it can trade the cryptocurrency assets. The mechanism for imposing cryptocurrency taxes or on trading cryptocurrency assets was by appointing a third party as a VAT collector for trading cryptocurrency assets. Cryptocurrency exchange was carried out by imposing VAT and income taxes and was combined with trading fees. So, the total deduction was 0.31% with the details, 0.1% trading fee added with VAT & 0.21% income tax.
