The effect of tax policies, money laundering pratices, and tax avoidance on crypto asset transactions in Indonesia

Wildan, Romadhon and Andriani, Sri ORCID: https://orcid.org/0000-0001-5197-7098 (2023) The effect of tax policies, money laundering pratices, and tax avoidance on crypto asset transactions in Indonesia. Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi), 7 (1). pp. 202-215. ISSN 2541-5255

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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

Item Type: Journal Article
Keywords: Tax Policies; Money Laundering Practices; Tax Avoidance; Cryptocurrency
Subjects: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150103 Financial Accounting
15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150107 Taxation Accounting
Divisions: Faculty of Economics > Department of Accounting
Depositing User: sri andriani
Date Deposited: 19 Nov 2023 22:56

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