Dampak Kebijakan Pajak terhadap Preferensi Pertukaran Mata Uang Kripto: Analisis Kualitas dalam Konteks Regulasi yang Berkembang

Authors

  • Eri Kusnanto STIE Kasih Bangsa
  • Yessica Amelia STIE Kasih Bangsa, Jakarta
  • Seger Santoso STIE Kasih Bangsa, Jakarta

DOI:

https://doi.org/10.61132/santri.v2i5.915

Keywords:

Cryptocurrency, Tax Policy, User Preferences, Regulatory Framework, Literature Review

Abstract

This qualitative literature review examines the impact of tax policies on cryptocurrency exchange preferences within the context of evolving regulations. With the rapid growth of the cryptocurrency market, understanding the relationship between tax regulations and user behavior has become crucial. This study synthesizes findings from various research articles, highlighting how clear and transparent tax policies can influence user engagement and compliance in cryptocurrency trading. The review reveals that uncertainty regarding tax obligations often leads to user avoidance of cryptocurrency exchanges, while a better understanding of tax responsibilities correlates with more proactive investment management. Furthermore, the analysis indicates that cryptocurrency platforms demonstrating transparency in tax handling are preferred by users. The findings emphasize the necessity for governments to develop supportive tax frameworks and educational initiatives to facilitate healthy growth in the cryptocurrency sector. Overall, the research underscores the importance of regulatory clarity in fostering user trust and participation in cryptocurrency exchanges, ultimately contributing to a more robust and sustainable market.

Downloads

Download data is not yet available.

References

Ali, M., Shafique, A., & Tan, C. (2024). User preferences in mata uang kripto exchanges: The role of tax regulations. Journal of Financial Regulation and Compliance.

Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3-4), 323-328.

Avi-Yonah, R. S., & Salaimi, M. (2022). A new framework for taxing cryptocurrencies. SSRN. Retrieved from https://ssrn.com/abstract=4071391

Arora, A., & Ghosh, S. (2022). Tax strategies in mata uang kripto trading: User behavior and preferences. International Journal of Finance & Economics.

Becker, G. S. (1968). Crime and punishment: An economic approach. Journal of Political Economy, 76(2), 169-217.

Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3(2), 77-101.

Chuen, D. L. K., Guo, L., & Wang, Y. (2019). Mata uang kripto and blockchain technology: The future of finance. Financial Innovation, 5(1), 1-18.

Cong, L. W., Landsman, W., Maydew, E., & Rabetti, D. (2023). Tax-loss harvesting with cryptocurrencies. Journal of Accounting and Economics, 76(2–3), 101607.

https://doi.org/10.1016/j.jacceco.2023.101607

Creswell, J. W. (2014). Research design: Qualitative, quantitative, and mixed methods approaches. Sage Publications.

Denzin, N. K. (1978). The research act: A theoretical introduction to sociological methods. New York: McGraw-Hill.

Fink, A. (2019). Conducting research literature reviews: From the Internet to paper. Sage Publications.

Fowler, F. J. (2019). Survey research methods. Sage Publications.

Gans, J. S. (2021). The economics of mata uang kripto: When is a currency a currency? Journal of Monetary Economics, 123, 1-12.

Gonzalez, R., & Liu, X. (2023). The impact of tax policy on mata uang kripto adoption: A cross-country analysis. Mata uang kripto Research Journal.

IRS. (2021). IRS virtual currency guidance. Internal Revenue Service. Retrieved from IRS Website.

Jabareen, Y. (2009). Building a conceptual framework: Philosophy, definitions, and procedure. International Journal of Qualitative Methods, 8(4), 49-62.

Lee, C., Kim, Y., & Park, J. (2023). Regulatory frameworks and mata uang kripto adoption: A comparative study. International Journal of Financial Research, 14(1), 75-90.

Lee, K., & Shiller, R. (2021). Transparency in taxation: Impacts on mata uang kripto exchange preferences. Global Finance Journal.

Liberati, A., Altman, D. G., Tetzlaff, J., & Mulrow, C. D. (2009). The PRISMA statement for reporting systematic reviews and meta-analyses: Explanation and elaboration. PLoS Med, 6(7), e1000100.

Morse, J. M., Barrett, M., Mayan, M., Olson, K., & Spiers, J. (2002). Verification strategies for establishing reliability and validity in qualitative research. International Journal of Qualitative Methods, 1(2), 13-22.

Nakamoto, S., Lee, T., & Kwon, J. (2023). Regulatory environments and mata uang kripto investment preferences: A comparative study. International Journal of Blockchain and Cryptography.

Nur, M., Alif, M., & Suhendar, E. (2021). Tax policy and mata uang kripto: A qualitative analysis of stakeholder perspectives. Journal of Taxation and Regulation, 12(3), 215-230.

Okoli, C., & Schabram, K. (2010). A guide to conducting a standalone systematic literature review. Sprouts: Working Papers on Information Systems, 10(26).

Raskin, M., & Yermack, D. (2021). Digital currencies, decentralized finance, and the future of banking. Harvard Business Review, 99(5), 38-45.

Rashid, R., & Chen, Y. (2024). Tax implications and user preferences in mata uang kripto trading. Journal of Economic Perspectives.

Taylor, A. (2020). Understanding the taxation of mata uang kripto: Implications for policymakers. Journal of Law and Economics, 63(4), 789-810.

Thompson, J., & Webb, E. (2024). Educating users on tax compliance: A necessity for mata uang kripto growth. Journal of Digital Finance.

Trivedi, P., & Gohil, R. (2022). Adaptive tax policies for the growth of the mata uang kripto industry. Journal of Business Economics, 58(1), 99-115.

Zohar, A. (2022). The impact of tax regulation on mata uang kripto investment decisions. Journal of Economic Perspectives, 36(2), 27-44.

Zohar, A., Samuel, H., & Nussbaum, E. (2022). The influence of clear tax regulations on mata uang kripto market participation. Journal of Taxation and Regulation.

Downloads

Published

2024-10-14

How to Cite

Eri Kusnanto, Yessica Amelia, & Seger Santoso. (2024). Dampak Kebijakan Pajak terhadap Preferensi Pertukaran Mata Uang Kripto: Analisis Kualitas dalam Konteks Regulasi yang Berkembang. SANTRI : Jurnal Ekonomi Dan Keuangan Islam, 2(5), 109–120. https://doi.org/10.61132/santri.v2i5.915

Similar Articles

1 2 3 4 5 > >> 

You may also start an advanced similarity search for this article.