Jurnal Ilmiah Administrasi Publik
Vol. 9 No. 3 (2023): Jurnal Ilmiah Administrasi Publik (JIAP)

Analisis Pengawasan Direktorat Jenderal Pajak atas Transparansi Pelaporan PPh Orang Pribadi Pengguna Kripto

Anastasia, Anastasia (Unknown)
Budi Saptono , Prianto (Unknown)



Article Info

Publish Date
08 Dec 2023

Abstract

The imposition of tax on crypto after the issuance of PMK 66 of 2023 with significant revenue realization requires in-depth supervision. This research aims to analyze the control by the DJP regarding transparency regarding the PIT reporting of crypto users. The research theory is the Supervision Theory. The analysis uses qualitative and secondary data collection techniques through literature studies and government agency documentation. The research results show that supervision by the DJP is carried out through CRMBI, exchangers, crypto tax reporting, and collaboration with relevant government institutions in optimizing crypto asset transaction monitoring data. This research concludes that the modernization of supervision by the DGT has been well-designed and implemented in stages. Based on the conclusions of the study that has been carried out, these findings provide suggestions for optimizing supervision for the DJP to prepare an integrated taxation system when reporting crypto users' Annual Income Tax Returns with innovative tax reporting feature applications from exchangers and implementing CRMBI specifically for the crypto asset transaction business process.

Copyrights © 2023






Journal Info

Abbrev

jiap

Publisher

Subject

Decision Sciences, Operations Research & Management Environmental Science Social Sciences

Description

Jurnal Ilmiah Administrasi Publik with ISSN 2302-2698 and online ISSN 2503-2887. JIAP is published three times a year (period 1 : April to July, period 2: August to November, period 3: December to March). This journal contains scientific articles on public administration science written in two ...