THE EFFECT OF TAX POLICIES, MONEY LAUNDERING PRACTICES, AND TAX AVOIDANCE ON CRYPTO ASSET TRANSACTIONS IN INDONESIA

Wildan Romadhon; Sri Andriani

doi:10.31955/mea.v7i1.2865

Wildan Romadhon UIN Maulana Malik Ibrahim Malang
Sri Andriani UIN Maulana Malik Ibrahim Malang

DOI: https://doi.org/10.31955/mea.v7i1.2865

Keywords: Tax Polices, Money Laundering Practices, Tax Avoidance, Cryptocurrency

Abstract

This study aims to examine tax policies, money laundering practices, and tax avoidance for cryptocurrency asset transactions in Indonesia. This study's samples were investors or holders of cryptocurrency assets who transacted on the platform and were in East Java. this research Using the sampling technique using the slovin formula, a total sample of 399 investors or cryptocurrency stakeholders was obtained. While the data collection technique in this study used Multiple Linear Regression Analysis using the Statistical Package for Social Science (SPSS). The results of the analysis prove that there is a positive and significant influence of taxation policies, money laundering practices and tax avoidance on cryptocurrency asset transactions in Indonesia. These results prove that tax policies, money laundering practices, and tax avoidance can influence high and low cryptocurrency asset transactions in Indonesia.

Keywords : Tax Policies, Money Laundering Practices, Tax Avoidance, Cryptocurrency

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