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Agung Andiojaya
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The Journal of Anti Money Laundering and Countering The Financing of Terrorism (AML/CFT Journal)
Published by Pusat Pelaporan dan Analisis Transaksi Keuangan
ISSN : 2963220X     EISSN : 2964626X     DOI : https://doi.org/10.59593/amlcft
Core Subject : Economy, Social,
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice
AML/CFT Journal: The Journal of Anti Money Laundering and Countering the Financing Terrorism published by the Indonesia Financial Transaction Report and Analysis Center (INTRAC) or in Bahasa "Pusat Pelaporan dan Analisis Transaksi Keuangan (PPATK)", contains publication on the research and studies on issues related to Anti Money Laundering and Countering the Financing of Terrorism. The scope of articles for AML/CFT Journal shall focus on Anti-Money Laundering and Prevention of the Financing of Terrorism in which coverage includes but is not restricted to: 1. Money Laundering from Predicate Crimes; 2. Green financial crime; 3. Organized crime and Financing of Terrorism; 4. Money laundering using financial technology; 5. Development in financial crime investigations; 6. Trends in mode and typology of financial crimes; 7. Tracing and recovering assets; 8. Supervision of compliance with anti-money laundering and countering the financing terrorism programs; 9. Proliferation of mass destruction; 10. Crimes in Banking system.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 81 Documents
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Hibah Digital sebagai Modus Pencucian Uang dari Kejahatan Perpajakan Rama Nova Hariyanto; Mohammad Syafi’i; Median Dwi Restana
AML/CFT Journal : The Journal Of Anti Money Laundering And Countering The Financing Of Terrorism Vol 4 No 2 (2026): Pencucian Uang dalam Perspektif Hukum, Keuangan, dan Ekonomi Syariah: Tantangan,
Publisher : Pusat Pelaporan dan Analisis Transaksi Keuangan (PPATK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59593/amlcft.2026.v4i2.294

Abstract

The development of cryptocurrency, blockchain, and digital finance has given rise to digital asset grants as a new form of wealth transfer that can potentially be exploited for money laundering (ML) originating from tax crimes. Their pseudonymous, cross-jurisdictional, and decentralized nature creates obstacles in identification, oversight, and legal proof. This study aims to identify the characteristics of suspicious digital asset grants, analyze the application of Red Flag Theory in risk detection, and examine the role of Digital Forensic Investigation in proving their connection to tax crimes as a predicate offense. The study employs a normative juridical method using statutory, conceptual, and literature review approaches. Analysis is conducted through the integration of Red Flag Theory, blockchain forensics, wallet attribution analysis, beneficial ownership investigation, digital-tax evidence correlation, and fund flow reconstruction. Results indicate that high-risk indicators include anonymous donors, unidentifiable beneficial owners, blockchain layering, cross-chain transactions, use of privacy technologies, and discrepancies between grant values and the recipient's economic profile. This study produces a Digital Asset Grant Red Flag Model, a Risk Matrix, an Early Warning System, and an integrated model of Red Flag Theory with Digital Forensic Investigation as a systematic framework for detecting, investigating, and verifying digital asset grants used as instruments of money laundering originating from tax crimes.

Page 9 of 9 | Total Record : 81

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All Issue Vol 4 No 2 (2026): Pencucian Uang dalam Perspektif Hukum, Keuangan, dan Ekonomi Syariah: Tantangan, Vol 4 No 1 (2025): Pencucian Uang dan Pendanaan Terorisme: Risiko, Teknologi, dan Regulasi Vol 3 No 2 (2025): Membongkar Lapisan Baru Kejahatan Keuangan: Integrasi Kajian Hukum, Sosial, dan T Vol 3 No 1 (2024): Menjembatani Perspektif Lokal dan Global dalam Upaya Pemberantasan Kejahatan Keua Vol 2 No 2 (2024): Produk Intelijen Keuangan Menjawab Tantangan Pengungkapan Pidana Pencucian Uang Vol 2 No 1 (2023): Money Laundering in General Election, Digital Currency, and Terrorism Financing Vol 1 No 2 (2023): Permasalahan Hukum terkait Tindak Pidana Pencucian Uang Vol 1 No 1 (2022): Pencegahan dan Pemberantasan Pencucian Uang untuk Ekonomi Hijau