Pengenaan Pajak Penghasilan atas Transaksi Aset Crypto Mr. X pada MNCo. Yogyakarta

Abstract

This final project discusses the income tax reporting process related to cryptocurrency investments owned by Mr. X, a client of MNCo. Yogyakarta, in accordance with Indonesia's tax regulation PMK No.68/PMK.03/2022. The case highlights the procedure of using e-Form for Annual Income Tax Return (Form 1770 OP), including the input of digital asset data as 'Other Investments' and the corresponding income subject to final tax. Throughout the process, it was observed that 37.63% of Mr. X's transaction base was subject to a final income tax of 0.1% deducted automatically by the Tokocrypto exchange, while 62.37% was not taxable under the same category. All required data, including tax withholding receipts and total asset reports, were compiled and filed via DJP Online to ensure compliance. The process concluded with the issuance of an official Electronic Filing Receipt, confirming the successful submission of the tax report.