DAMPAK PAJAK CRYPTOCURRENCY TERHADAP PENERIMAAN NEGARA DAN PERILAKU INVESTOR: STUDI BIBLIOMETRIK VOSVIEWER
DOI:
https://doi.org/10.70248/jakpt.v2i4.2528Keywords:
kepatuhan pajak, penerimaan pajak, cryptocurrency, VOSviewerAbstract
Penerapan pajak atas transaksi cryptocurrency telah menjadi isu krusial seiring pesatnya perkembangan aset digital sebagai instrumen keuangan global. Penelitian ini bertujuan untuk menganalisis dampak kebijakan perpajakan cryptocurrency terhadap penerimaan pajak negara dan perilaku investor di Indonesia melalui pendekatan bibliometrik menggunakan VOSviewer berbasis data dari Google Scholar. Dengan mengintegrasikan teori kepatuhan pajak, teori optimal taxation, dan ekonomi perilaku, penelitian ini mengidentifikasi bahwa kebijakan pajak yang transparan dan berbasis teknologi blockchain dapat meningkatkan kepatuhan pajak dan penerimaan fiskal, namun kompleksitas regulasi berpotensi mendorong penghindaran pajak atau migrasi investasi ke yurisdiksi dengan regulasi lebih longgar. Visualisasi bibliometrik mengungkap hubungan erat antara "tax compliance", "tax revenue", dan "cryptocurrency", menyoroti peran teknologi dan regulasi dalam mengoptimalkan penerimaan pajak tanpa menghambat inovasi digital. Penelitian ini merekomendasikan pendekatan perpajakan yang adaptif dan harmonis untuk mendukung ekosistem cryptocurrency yang berkelanjutan di Indonesia.
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