Tinjauan Yuridis Pengenaan Pajak Penghasilan dalam Non Fungible Token (NFT) di Indonesia

Amelia Ayu Paramitha (Fakultas Hukum Universitas Brawijaya)
Fajar Kusuma Ramadhani (Fakultas Hukum Universitas Brawijaya)

Jurnal Supremasi
Volume 13 Nomor 1 Tahun 2023

This research is to find out and analyze NFT as an object of income tax in Indonesia and the Indonesian Government's efforts to realize it. Through the normative juridical method, research was produced that the essence of the income obtained from the NFT is income that goes into the object of income as contained in article 4 paragraph (1) of Law Number 36 of 2008 concerning Income Tax, however, the imposition of income tax in NFT transactions is still self-assessment, where taxpayers must calculate, pay and report independently, considered prone to causing non-compliance of taxpayers due to a lack of correct understanding regarding the mechanism of taxation. Until now, Indonesia does not yet have regulations that can accommodate the development of digital financial assets and products, especially for NFTs so it is prone to causing taxpayer non-compliance because special tax regulations have not been established regarding income from NFTs.