Proceedings of the 2nd International Conference on Law, Social Science, Economics, and Education, ICLSSEE 2022, 16 April 2022, Semarang, Indonesia

Research Article

Money Laundering And Tax Evasion Resulting From Cyber Crimes Through Digital Currency (Crypto Currency)

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  • @INPROCEEDINGS{10.4108/eai.16-4-2022.2320042,
        author={Pangi Suryadi and Azis Budianto},
        title={Money Laundering And Tax Evasion Resulting From Cyber Crimes Through Digital Currency (Crypto Currency)},
        proceedings={Proceedings of the 2nd International Conference on Law, Social Science, Economics, and Education, ICLSSEE 2022, 16 April 2022, Semarang, Indonesia},
        publisher={EAI},
        proceedings_a={ICLSSEE},
        year={2022},
        month={8},
        keywords={professional law; cryptocurrency; money laundering; tax evasion},
        doi={10.4108/eai.16-4-2022.2320042}
    }
    
  • Pangi Suryadi
    Azis Budianto
    Year: 2022
    Money Laundering And Tax Evasion Resulting From Cyber Crimes Through Digital Currency (Crypto Currency)
    ICLSSEE
    EAI
    DOI: 10.4108/eai.16-4-2022.2320042
Pangi Suryadi1,*, Azis Budianto1
  • 1: Universitas Borobudur, Jakarta, Indonesia
*Contact email: paneli.dk@gmail.com

Abstract

Along with the rapid development of technology and the increasing prevalence of Cryptocurrency trading, it has raised concerns about the impact of the widespread use of new forms of digital money instruments (Crypto Currency). This study aims to examine the crime of money laundering and tax evasion originating im cyber crime through Crypto Currency. The role of the profession is a reflection of the embodiment of professionalism in the legal field, so as to realize the interests of humanity and society, it is regulated in State Government Regulation Number 43 of 2015 concerning Reporting Parties in the Prevention and Eradication of the Crime of Money Laundering.2. Law enforcement carried out by the courts against perpetrators of money laundering crimes that run more concentrated on corporate crimes, and law enforcement against perpetrators of tax evasion crimes experiencing obstacles or obstacles are the legal substance (norms), legal structure (law enforcement), legal culture and procedural law (formal law) rather than orientation to the return of assets resulting from crime.