MENAKAR EFEKTIVITAS KEBIJAKAN PAJAK KRIPTO DI INDONESIA PADA TRANSAKSI ON-CHAIN VERSUS PERANTARA
Keywords:
administrasi perpajakan, kepatuhan pajak, on-chain, pemajakan kripto, perantara digitalAbstract
Abstract
The rapid growth of digital asset transactions poses significant challenges to traditional tax systems, particularly in maintaining compliance and enforcement amidst highly pseudonymous environments. This study critically evaluates Indonesia's latest fiscal treatment of cryptocurrency transactions by comparing the effectiveness of intermediary-based withholding mechanisms with the enforcement challenges of direct on-chain and decentralized finance (DeFi) transactions. Using a systematic literature review (SLR) approach, along with content analysis and thematic synthesis, this paper analyzes 40 policy documents and reputable academic sources. The findings show that third-party withholding through registered digital platforms substantially improves taxpayer compliance and early revenue mobilization by providing administrative certainty. However, tax enforcement remains constrained in decentralized ecosystems that operate beyond traditional intermediaries, while rate differentials introduce risks of cross-border tax arbitrage. This study offers strategic insights by advocating an integrated policy framework that combines blockchain forensic technology, targeted tax literacy, and international information-exchange standards to mitigate digital tax evasion.
Abstrak
Pesatnya pertumbuhan transaksi aset digital menghadirkan tantangan tersendiri bagi sistem perpajakan tradisional, khususnya dalam menjaga kepatuhan dan efektivitas pemungutan pajak di tengah tingginya sifat pseudonimitas transaksi. Penelitian ini bertujuan untuk mengevaluasi secara kritis perlakuan fiskal mutakhir atas transaksi aset kripto di Indonesia, dengan membandingkan efektivitas mekanisme pemungutan melalui perantara (exchange) dengan tantangan pengawasan pada transaksi langsung (on-chain dan decentralized finance). Penelitian ini menggunakan pendekatan systematic literature review (SLR) yang dikombinasikan dengan content analysis dan thematic synthesis terhadap 40 dokumen kebijakan dan literatur ilmiah bereputasi. Hasil penelitian menunjukkan bahwa pemungutan pajak pihak ketiga melalui platform terdaftar secara signifikan meningkatkan kepatuhan dan penerimaan awal negara melalui kepastian administrasi. Namun, penerimaan fiskal belum optimal pada ekosistem terdesentralisasi karena belum terjangkau oleh sistem perantara. Selain itu, kebijakan diferensiasi tarif berpotensi memicu perilaku arbitrase pajak lintas batas. Penelitian ini memberikan kontribusi berupa usulan strategi integratif yang menggabungkan modernisasi teknologi forensik blockchain, penguatan literasi pajak, serta partisipasi dalam kerangka pelaporan internasional untuk menutup celah penghindaran pajak digital.
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