Penghasilan dan kepemilikan bitcoin harus dilaporkan dalam Surat Pemberitahuan (SPT) pajak tahunan.
Minat masyarakat untuk berinvestasi di bitcoin meningkat seiring lonjakan harga mata uang digital tersebut. Direktur Penyuluhan, Pelayanan dan Hubungan Masyarakat Direktorat Jenderal Pajak Hestu Yoga Saksama pun menegaskan keuntungan dari hasil jual beli atau investasi bitcoin merupakan penghasilan yang kena pajak.
Kepada Katadata, Yoga Saksama mengatakan, “Apabila dalam bertransaksi jual/beli atau investasi bitcoin terdapat keuntungan, maka itu merupakan penghasilan yang dikenakan pajak (PPh). Sesuai (sistem) self assessment, maka wajib pajak melaporkan penghasilan tersebut dalam Surat Pemberitahuan (SPT) pajak tahunan dan membayar pajak”.
Menurut dia, tidak ada perhitungan khusus mengenai keuntungan investasi bitcoin. “Normal saja, selisih antara harga jual dengan harga beli itu keuntungan yang menjadi obyek pajak penghasilan,” ucapnya.
Ia menegaskan, wajib pajak juga harus mencantumkan kepemilikan bitcoin dalam kolom harta pada SPT tahunannya. Jika tidak mencantumkan, lalu harta tersebut ditemukan petugas pajak maka wajib pajak bisa terancam sanksi berupa denda.
Wajib Pajak terancam kena sanksi, baik penghasilan yang diperoleh maupun harta senilai harga perolehan bitcoin dilaporkan dalam SPT tahunan.
Dalam wawancara dengan Katadata pertengahan Oktober lalu, CEO Bitcoin Indonesia Oscar Darmawan menampik anggapan bahwa selama ini investasi bitcoin tidak kena pajak. Adapun Bitcoin Indonesia disebut-sebut sebagai salah satu bursa mata uang digital terbesar di Indonesia.
“Ada dong (pajak). Semua penghasilan wajib (kena pajak),” kata dia. Namun, pembayaran pajak merupakan kewajiban masing-masing investor bitcoin. “(Kalau pajak) Anda sendiri, Anda sendiri (yang mengurus),” ucapnya.
Namun, ia tak menampik perlunya regulasi yang jelas mengenai bitcoin agar otoritas terkait bisa mengawasi jual-belinya sehingga tidak terjadi penghindaran pajak. Ia menyarankan agar bitcoin diperlakukan sebagai komoditas layaknya emas. “Kalau dilarang justru problem karena orang akan kirim bitcoin ke luar negeri,” kata dia.
Adapun Bank Indonesia (BI) telah melarang penggunaan bitcoin sebagai mata uang. Sebab, rupiah merupakan satu-satunya mata uang sah di Indonesia. Maka itu, penyelenggara sistem pembayaran berizin pun dilarang untuk memproses transaksi pembayaran dengan bitcoin dan mata uang digital lainnya.
Harga bitcoin tercatat telah meroket lebih dari 1.000% sejak akhir tahun lalu. Mengacu pada coindesk.com, harga bitcoin telah menembus US$ 12.000 atau lebih dari Rp 160 juta pada perdagangan Rabu (6/12).
Sumber artikel : Katadata.
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