Analisis yuridis tentang penjualan aset digital-nft berdasarkan undang - undang nomor 36 tahun 2008 tentang pajak penghasilan

Supardi, Septia Angelin Christianti (2022) Analisis yuridis tentang penjualan aset digital-nft berdasarkan undang - undang nomor 36 tahun 2008 tentang pajak penghasilan. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini membahas mengenai pengenaan pajak penghasilan atas penghasilan yang diperoleh dari penjualan aset digital-NFT. Penelitian ini juga bertujuan untuk memperlihatkan apakah penjualan atas aset digital-NFT dapat dikenakan pajak atas penghasilan meski belum diatur secara khusus dalam suatu peraturan perundang-undangan. Metode yang digunakan dalam penelitian ini adalah penelitian yuridis normatif-dogmatik yakni menggunakan beberapa pendakatan untuk menganalisis pengenaan pajak penghasilann terhadap aset digital-NFT. Hasil dari penelitian ini menunjukan bahwa seseorang yang melakukan penjualan NFT dapat dikenakan pajak penghasilan apabila dia telah memenuhi syarat subjektif dan syarat objektif pajak yang telah ditetapakan. / This research discusses the imposition of income tax on income derived from the sale of digital assets-NFT. This study also aims to show whether the sale of digital-NFT assets can be taxed on income even though it has not been specifically regulated in a statutory regulation. The method used in this research is a normative-dogmatic juridical research that uses several approaches to analyze the imposition of income tax on digital assets-NFT. The results of this study indicate that someone who sells NFT can be subject to income tax if he has met the subjective requirements and the objective tax requirements that have been set.

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