Proceedings of the 2022 Brawijaya International Conference (BIC 2022)

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Tax Legal Perspective on Digital Assets Trading Transactions in Metaverse

Authors
Rizki Fitri Amalia1, *, Herman Fikri1, *
1Sekolah Tinggi Ilmu Hukum Sumpah Pemuda (College in Law), Palembang, Indonesia
*Corresponding author. Email: kikyherman9@gmail.com
*Corresponding author. Email: fikriherman1960@gmail.com
Corresponding Authors
Rizki Fitri Amalia, Herman Fikri
Available Online 30 April 2023.
DOI
10.2991/978-94-6463-140-1_33How to use a DOI?
Keywords
tax law; assets digital; metaverse
Abstract

This is based on advances in technology. Technological advances pose many challenges, especially in tax regulations. Regulations cannot change as quickly as changes in the transaction model, so new transaction models often appear whose regulations have not been regulated perfectly. This causes a gray area in the regulation of these various transaction models. The Directorate General of Taxes as a tax authority must strive hard to formulate the required regulations. The challenges that arise due to the development of digital transactions in the tax sector are experienced by all countries in the world. At this time, the biggest challenge for the Directorate General of Taxes is to make regulations or tax laws on digital assets (trading transactions carried out through electronic systems). There are risks of cyber-crime such as identity forgery, piracy, counterfeiting, fraud, and even money laundering. The Indonesian government, especially the Directorate General of Taxes, must be aware of the various challenges posed by digital economic transactions, including tax avoidance and tax evasion. For this reason, the government must create and strengthen tax laws so that gaps in tax avoidance and tax evasion practices can be closed. This study uses a normative research method by reviewing and describing library materials in the form of literature, legislation and some news related to the problems to be discussed.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2022 Brawijaya International Conference (BIC 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
30 April 2023
ISBN
978-94-6463-140-1
ISSN
2352-5428
DOI
10.2991/978-94-6463-140-1_33How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Rizki Fitri Amalia
AU  - Herman Fikri
PY  - 2023
DA  - 2023/04/30
TI  - Tax Legal Perspective on Digital Assets Trading Transactions in Metaverse
BT  - Proceedings of the 2022 Brawijaya International Conference (BIC 2022)
PB  - Atlantis Press
SP  - 334
EP  - 342
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-140-1_33
DO  - 10.2991/978-94-6463-140-1_33
ID  - Amalia2023
ER  -