{"id":7652,"date":"2024-06-26T18:09:10","date_gmt":"2024-06-26T18:09:10","guid":{"rendered":"https:\/\/seybold-report.com\/?page_id=7652"},"modified":"2024-06-26T18:15:32","modified_gmt":"2024-06-26T18:15:32","slug":"muhammad-nur-2","status":"publish","type":"page","link":"https:\/\/seybold-report.com\/index.php\/muhammad-nur-2\/","title":{"rendered":"Muhammad Nur"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"7652\" class=\"elementor elementor-7652\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c8ac64d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c8ac64d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-486acba\" data-id=\"486acba\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-426230e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"426230e\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bfa5110\" data-id=\"bfa5110\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-21168bb elementor-widget elementor-widget-text-editor\" data-id=\"21168bb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.18.0 - 20-12-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<h5><strong>TITLE:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/strong><\/h5><p><a href=\"https:\/\/seybold-report.com\/\"><strong>THE VALUE-ADDED TAX (VAT) MODEL FOR DIGITAL CRYPTOCURRENCY TRANSACTIONS IN INDONESIA<\/strong><\/a><\/p><p><strong>AUTHORS:\u00a0<\/strong><\/p><p><strong>Muhammad Nur, Rosmawati, M.Ikbal. A<\/strong><\/p><p><strong>\u00a0<\/strong><strong>DOI<\/strong>:\u00a0<a href=\"https:\/\/doi-ojs.org\/10-5110-77-1608\/\"> 10.5110\/77. 1608\u00a0 \u00a0<\/a> \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<strong>Page:\u00a0 \u00a074-82<\/strong>\u00a0 \u00a0 \u00a0 \u00a0<strong>\u00a0Vol:<\/strong> 19\u00a0 \u00a0 <strong>Issue:<\/strong> 06\u00a0 \u00a0<strong>Year:<\/strong> 2024<\/p><p><img decoding=\"async\" class=\"alignnone wp-image-3235\" src=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-300x300.png\" alt=\"creative commons, cc, character-785334.jpg\" width=\"26\" height=\"26\" srcset=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-300x300.png 300w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-1022x1024.png 1022w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-150x150.png 150w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-768x769.png 768w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334.png 1278w\" sizes=\"(max-width: 26px) 100vw, 26px\" \/>\u00a0 \u00a0<img decoding=\"async\" class=\"alignnone size-medium wp-image-1242\" src=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616-300x14.png\" alt=\"\" width=\"300\" height=\"14\" srcset=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616-300x14.png 300w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616-768x36.png 768w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616.png 900w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p><p><strong>ABSTRACT<\/strong><\/p><p style=\"text-align: justify; background: white; margin: 0in 0in 15.0pt 0in;\"><span lang=\"EN-IN\" style=\"color: #121512;\">This research aims to understand the model of value-added tax collection on digital cryptocurrency transactions in Indonesia. The type of research conducted in this study is a qualitative approach, which is a research procedure that produces descriptive data in the form of written or spoken words from people and observed behaviors. The data collection techniques used are observation, interviews, and documentation. Observation involves systematic observation and recording of visible phenomena on the research object, interviews involve a meeting of two people to exchange information and ideas through questioning and answering to construct meaning in a specific topic, and documentation method is a data collection method through records, books, newspapers, magazines, inscriptions, minutes, agendas, or even pictures. The data analysis method used in this study is descriptive analysis, a process of analyzing data to describe an overall analysis of the presented data without using statistical formulas or measurements. The data analysis in this study uses an inductive thinking pattern. The results of this research show that the VAT registration procedures for crypto companies in Indonesia are generally the same as other companies; when meeting the requirements to have a Taxpayer Identification Number (NPWP), registration is mandatory. The VAT collection process for crypto companies in Indonesia has been well regulated, including the collection of taxes on the sale and purchase of crypto assets, the exchange of crypto assets, and the exchange of crypto assets for goods or services. The VAT collection determines the amount to be paid when conducting crypto asset transactions.<\/span><\/p><p><strong>\u00a0<\/strong><strong>Keywords:<\/strong><\/p><p>VAT, Cryptocurrency, Digital, Transactions<\/p><p><a href=\"#\"><strong>Received<\/strong>:<\/a>\u00a0 08 June 2024<\/p><p><a href=\"#\"><strong>Accepted: <\/strong><\/a>\u00a0 22\u00a0 June 2024<\/p><p><a href=\"#\"> <strong>Published:<\/strong><\/a> 27 June 2024<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-08ce892 elementor-widget elementor-widget-button\" data-id=\"08ce892\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2024\/06\/Muhammad-Nur.pdf\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon elementor-align-icon-left\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-file-pdf\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"elementor-button-text\">PDF<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dd21d2d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dd21d2d\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0036248\" data-id=\"0036248\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3e25ee8 elementor-widget elementor-widget-image\" data-id=\"3e25ee8\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.18.0 - 20-12-2023 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/07\/ddds-e1688811920951-150x150.jpg\" class=\"attachment-thumbnail size-thumbnail wp-image-2318\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>TITLE:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 THE VALUE-ADDED TAX (VAT) MODEL FOR DIGITAL CRYPTOCURRENCY TRANSACTIONS IN INDONESIA AUTHORS:\u00a0 Muhammad Nur, Rosmawati, M.Ikbal. A \u00a0DOI:\u00a0 10.5110\/77. 1608\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Page:\u00a0 \u00a074-82\u00a0 \u00a0 \u00a0 \u00a0\u00a0Vol: 19\u00a0 \u00a0 Issue: 06\u00a0 \u00a0Year: 2024 \u00a0 \u00a0 ABSTRACT This research aims to understand the model &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/seybold-report.com\/index.php\/muhammad-nur-2\/\"> <span class=\"screen-reader-text\">Muhammad Nur<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"class_list":["post-7652","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.7 - 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