<![CDATA[The purpose of this study is to analyze: first, the form and legal consequences that occur in Non-Fungible Tokens (NFT) transactions. Second, the role of legal development in dealing with NFT transactions in the era of the digital revolution. This is an empirical legal research as it examines NFT transactions that exist in the community with the approach to laws, legal principles, legal norms and existing legal theories. First, there are still obstacles in NFT transactions from a legal perspective, such as smart contracts executed in the blockchain system that have left several important elements of the agreement. Besides this, NFT itself has the potential to become a ground for cyber money laundering crimes because in blockchain technology it is possible to use anonymous and assets that are in the NFT have a high value as money laundering crimes that have taken place, money laundering often uses valuable assets. And the self-assessment tax reporting system allows individuals not to make tax payments. Second, the development of national law in dealing with NFT must prioritize efficiency as in the economic approach to Posner's law, in addition to the development of laws that create public order, laws that reflect values in society. It also requires the political will of the government in the law making process and law enforcement process in cyberspace, in order to present effective and efficient laws and regulations and law enforcement processes.Key Words: Cyberspace; non-fungible tokens; legal development AbstrakTujuan penelitian ini untuk menganalisis: pertama, bentuk serta akibat hukum yang terjadi dalam transaksi Non-Fungible Tokens (NFT). Kedua, peran pembangunan hukum dalam menghadapi transaksi NFT dalam era revolusi digital. Penelitian ini adalah penelitian hukum empiris, dikarenakan penelitian ini mengkaji transaksi NFT yang ada di masyarakat dengan pendekatan undang-undang, asas hukum, norma hukum dan teori hukum yang ada. Pertama, masih terdapat kendala dalam transaksi NFT dari segi hukum, seperti smart contract yang dijalankan dalam sistem blockchain telah meninggalkan beberapa unsur penting perjanjian. Di samping hal tersebut NFT sendiri berpotensi menjadi lahan dalam tindak kejahatan cyber money laundering karena dalam teknologi blockchain dimungkinkan penggunaan anonymous dan aset yang berada dalam NFT memiliki nilai tinggi sebagaimana kejahatan money laundering yang telah berlangsung pencucian uang tersebut seringkali menggunaan aset berharga. Serta sistem pelaporan pajak self assesment memungkinkan individu untuk tidak melakukan pembayaran pajak. Kedua, pembangunan hukum nasional dalam menghadapi NFT harus mengutamakan efisiensi sebagaimana dalam pendekatan ekonomi terhadap hukum Posner, disamping pembangunan hukum yang menciptakan ketertiban masyarakat, hukum yang mencerminkan nilai-nilai di masyarakat. Serta diperlukan political will pemerintah dalam law making process maupun law enforcement process di cyberspace, agar menghadirkan peraturan perundang-undangan dan proses penegakan hukum yang efektif dan efisien.Kata-kata Kunci: Cyberspace; non-fungible tokens; pembangunan hukum]]>
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