Pengaruh Harga, Nilai Transaksi, dan Frekuensi Transaksi Perdagangan Aset Kripto Bitcoin Terhadap Penerimaan Pajak Penghasilan 22 di Indonesia
DOI:
https://doi.org/10.30640/jumma45.v5i1.5945Keywords:
Bitcoin, Income Tax Article 22, Price, Transaction Frequency, Transaction ValueAbstract
The rapid development and growth of crypto assets in Indonesia has increased the potential for increased state revenue through Income Tax 22. The purpose of this study is to analyze the influence of Bitcoin Price, Bitcoin Transaction Value, and Bitcoin Cryptocurrency Aset Trading Transaction Frequency on Income Tax 22 Revenue in Indonesia. The method applied in this research is quantitative with an associative approach. The data used is time-series data with a total of 43 sample data observations from the Indonesian Crypto Aset Future Exchange from August 19th to September 30th, 2025. This data was analyze using E-views Version 13 software. The results of this study indicate that the price of Bitcoin does not have a significant effect, while the value of Bitcoin transactions has a positive and significant influence on Income Tax 22 revenue, and the frequency of Bitcoin transactions does not have a significant effect. The Price, Transaction Value, and Transaction Frequencyof Bitcoin simultaneously have a positive influence on Income Tax 22 Revenue. The Transaction Value variable plays a key role in increasing Income Tax 22 Revenue, while Bitcoin Price and Bitcoin Transaction Frequency are not major factors.
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