(Ika Riswanti Putranti, 2024)
In 2024, our researcher Ika Riswanti Putranti, PhD contributed a chapter entitled “Crypto Assets: Tax Law and Policy in Indonesia” to the edited volume Crypto Assets: Tax Law and Policy, published by IBFD and edited by Georg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer, and Rita Szudoczky.
Her chapter examines the Indonesian legal and tax framework for crypto assets, including their classification as digital assets, taxation mechanisms on trading and origination, as well as implications for international tax treaties and exit tax regimes.
This scholarly contribution is highly relevant to the field of Transnational Financial Crime Studies, as it sheds light on how crypto assets intersect with regulatory gaps, risks of money laundering, and the challenges of cross-border financial governance. It also directly supports the teaching and research agenda of our course on Transnational Financial Crime.
ISBN: 978-90-8722-911-5 (print) | 978-90-8722-912-2 (ePub) | 978-90-8722-913-9 (PDF)
