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Overlapping Income Tax and VAT on Crypto Investments: An Analysis of Legal Uncertainty Risks

The rapid expansion of crypto assets as investment instruments has generated significant challenges for existing tax frameworks, particularly where traditional tax concepts are applied to digital economic activities without adequate doctrinal adaptation. This study aims to analyze the legal uncerta...

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Hlavní autor: Rizki Fitri Amalia
Médium: Artigo
Jazyk:Inglês
Vydáno: Universitas Borobudur 2026-03-01
Edice:Jurnal Hukum Inkracht
Témata:
Crypto investment taxation
income tax
value added tax
legal uncertainty
digital economy
tax neutrality
On-line přístup:https://inkracht.borobudur.ac.id/index.php/jhi/article/view/41
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