Perkembangan Aset Kripto Sebagai Subjek Kontrak Berjangka Baru Di Bursa Berjangka Dalam Rangka Menyongsong Indonesia Emas
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Abstract
Crypto assets are an alternative choice of investment by the Indonesian people. Seeing the increase from high and attracted a lot of investor interest in this crypto asset. This can be taken into consideration to make crypto assets a contributor to state revenue. Therefore, regulations are needed to protect and supervise crypto asset transactions. This study aims to look at the development of crypto assets after being assigned status as a commodity that can be traded on futures exchanges. The method used in writing this journal is normative research using books, journal references, and laws and regulations relevant to this research. This research shows that crypto assets as the subject of new contracts that can be traded on futures exchanges have grown significantly. Starting from establishing the status of crypto assets as new contract subjects that can be traded on futures exchanges in the Regulation of the Minister of Trade of the Republic of Indonesia Number 99 of 2018, Regulation of the Commodity Futures Trading Regulatory Agency Number 3 of 2019, Regulation of the Commodity Futures Trading Regulatory Agency Number 5 of 2019. Then in terms of national economic development, the government makes crypto assets a contributor to state revenue by making them tax objects and regulated in the Regulation of the Minister of Finance of the Republic of Indonesia Number 68/PMK.03/2022 Concerning Value Added Tax and Income Tax on Crypto Asset Trading Transactions, up to within In its development, the government includes crypto asset transactions within the scope of financial sector technology innovation (ITSK) in the draft law on the development and strengthening of the financial sector with the aim of providing guarantees for consumer protection to investors and anticipating the occurrence of an unlawful act. This is in line with the vision in building a golden Indonesia 2045, namely sustainable economic growth and legal development.
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