Hibah Digital sebagai Modus Pencucian Uang dari Kejahatan Perpajakan

Rama Nova Hariyanto; Mohammad Syafi’i; Median Dwi Restana

doi:10.59593/amlcft.2026.v4i2.294

Authors

Rama Nova Hariyanto Direktorat Jenderal Pajak, Kementerian Keuangan Republik Indonesia
Mohammad Syafi’i Direktorat Jenderal Pajak, Kementerian Keuangan Republik Indonesia
Median Dwi Restana Direktorat Jenderal Pajak, Kementerian Keuangan Republik Indonesia

DOI:

https://doi.org/10.59593/amlcft.2026.v4i2.294

Keywords:

Digital Forensic Investigation, Grant, Money Laundering, Red Flag Theory, Tax Crime

Abstract

The development of cryptocurrency, blockchain, and digital finance has given rise to digital asset grants as a new form of wealth transfer that can potentially be exploited for money laundering (ML) originating from tax crimes. Their pseudonymous, cross-jurisdictional, and decentralized nature creates obstacles in identification, oversight, and legal proof. This study aims to identify the characteristics of suspicious digital asset grants, analyze the application of Red Flag Theory in risk detection, and examine the role of Digital Forensic Investigation in proving their connection to tax crimes as a predicate offense. The study employs a normative juridical method using statutory, conceptual, and literature review approaches. Analysis is conducted through the integration of Red Flag Theory, blockchain forensics, wallet attribution analysis, beneficial ownership investigation, digital-tax evidence correlation, and fund flow reconstruction. Results indicate that high-risk indicators include anonymous donors, unidentifiable beneficial owners, blockchain layering, cross-chain transactions, use of privacy technologies, and discrepancies between grant values and the recipient's economic profile. This study produces a Digital Asset Grant Red Flag Model, a Risk Matrix, an Early Warning System, and an integrated model of Red Flag Theory with Digital Forensic Investigation as a systematic framework for detecting, investigating, and verifying digital asset grants used as instruments of money laundering originating from tax crimes.

Downloads

Download data is not yet available.

References

Akartuna, Emre A., Michael Levi, and Georgios A. Antonopoulos. “Money Laundering Typologies and Trends: A Typological Scoping Review of Money Laundering Methods.” Security Journal 38 (2025): 1–31.

Almeida, Hugo, Pedro Pinto, and Ana Fernández Vilas. “A Review on Cryptocurrency Transaction Methods for Money Laundering.” 2023. https://doi.org/10.5220/0011993300003494.

Anjani, Aulia, and Heni Widiastuti. “The Puzzle of Money Laundering: A Literature Review of Regulations and Implications.” Journal of Accounting and Investment 25, no. 3 (2024): 1088–1108. https://doi.org/10.18196/jai.v25i3.21492.

Asmarani, Nora Galuh Candra. “Cara Laporkan Penghasilan yang Bukan Objek Pajak di SPT via Coretax.” DDTC News, February 26, 2026.

Atlam, H. F., et al. “Blockchain Forensics: A Systematic Literature Review of Techniques, Tools, and Challenges.” Electronics 13, no. 17 (2024): 1–15. https://doi.org/10.3390/electronics13173568.

Benuf, Kharisma, and Muhamad Azhar. “Metodologi Penelitian Hukum sebagai Instrumen Mengurai Permasalahan Hukum Kontemporer.” Jurnal Gema Keadilan 7, no. 1 (2020): 20–33. https://doi.org/10.14710/gk.2020.7504.

Cassara, John A. Money Laundering and Illicit Financial Flows: Following the Money and Value Trails. Hoboken, NJ: Wiley, 2020.

Casey, Eoghan. Digital Evidence and Computer Crime: Forensic Science, Computers, and the Internet. 4th ed. Amsterdam: Academic Press, 2020.

Committee of Sponsoring Organizations of the Treadway Commission. Enterprise Risk Management: Integrating with Strategy and Performance. Durham, NC: COSO, 2017.

Direktorat Jenderal Pajak. Buku Manual Coretax: Pelaporan SPT Tahunan PPh Orang Pribadi. Jakarta: Direktorat Jenderal Pajak, 2024.

Direktorat Jenderal Pajak. “Coretax DJP Hadir sebagai Sistem Pajak Digital Terpadu.” Pajak.go.id, 2025.

Direktorat Jenderal Pajak. “Coretax DJP: 1 Aplikasi 7 Manfaat.” Pajak.go.id, February 7, 2025.

Direktorat Jenderal Pajak. “DJP Luncurkan Aplikasi Compliance Risk Management (CRM) Penegakan Hukum dan CRM Penilaian.” April 8, 2022.

Fahlepy, Reza, et al. “Status Peralihan Sertifikat Hak Atas Tanah Berdasarkan Surat Hibah di Bawah Tangan.” Jurnal de Jure 13, no. 1 (2024): 101–15. https://doi.org/10.47709/jhb.v13i01.3576.

Financial Action Task Force. Guidance for a Risk-Based Approach to Virtual Assets and Virtual Asset Service Providers. Paris: FATF, 2021.

Financial Action Task Force. Guidance on Beneficial Ownership of Legal Persons. Paris: FATF, 2023.

Financial Action Task Force. International Standards on Combating Money Laundering and the Financing of Terrorism and Proliferation: The FATF Recommendations. Paris: FATF, 2023.

Financial Action Task Force. Targeted Update on Implementation of the FATF Standards on Virtual Assets and Virtual Asset Service Providers. Paris: FATF, 2024.

Financial Action Task Force. Virtual Assets Red Flag Indicators of Money Laundering and Terrorist Financing. Paris: FATF, 2020.

Fhatnur, Yoga Sugama Ali. “Dynamics and Strategies of Law Enforcement of Money Laundering Offences in Indonesia (Dinamika dan Strategi Penegakan Hukum Tindak Pidana Pencucian Uang di Indonesia).” Indonesian Journal of Law and Economics Review 19, no. 2 (2024). https://doi.org/10.21070/ijler.v19i2.1286.

Garnasih, Yenti. Penegakan Hukum Tindak Pidana Pencucian Uang di Indonesia. Jakarta: Kencana, 2016.

Lin, Yating, et al. “TaxThemis: Interactive Mining and Exploration of Suspicious Tax Evasion Group.” 2020.

Lowenthal, Mark M. Intelligence: From Secrets to Policy. 8th ed. Washington, DC: CQ Press, 2019.

Madinger, John. Money Laundering: A Guide for Criminal Investigators. 4th ed. Boca Raton: CRC Press, 2022.

Maharani, Mentari Rizkika, Vira Wijaya, Carolina Isabela Sinawan, Aurynanda Salsabila, and Zenzai Ayu Alvina. “Keabsahan Akta Hibah yang Digunakan Wajib Pajak untuk Penghindaran Pajak.” Jurnal USM Law Review 8, no. 1 (2025): 128–42. https://doi.org/10.26623/julr.v8i1.10714.

Mintoff, Yana, and Mary Grace Vella. “Money Laundering and the Crime Nexus: A Case Study in Malta.” Journal of Financial Crime 6, no. 2 (2024): 1–15. https://doi.org/10.1177/2631309X241261656.

Nurferyanto, Dwi, and Yoshi Takahashi. “Combating Tax Crimes in Indonesia: Tackling the Issue Head-On.” Humanities and Social Sciences Communications 11 (2024): 1556. https://doi.org/10.1057/s41599-024-04075-1.

Organisation for Economic Co-operation and Development. Bringing Tax Transparency to Crypto-Assets: An Update. Paris: OECD Publishing, 2024.

Organisation for Economic Co-operation and Development. Delivering Tax Transparency to Crypto-Assets: A Step-by-Step Guide to Understanding and Implementing the Crypto-Asset Reporting Framework (CARF). Paris: OECD Publishing, 2024.

Organisation for Economic Co-operation and Development. Fighting Tax Crime: The Ten Global Principles. 2nd ed. Paris: OECD Publishing, 2021.

Organisation for Economic Co-operation and Development. Inheritance Taxation in OECD Countries. Paris: OECD Publishing, 2021.

Organisation for Economic Co-operation and Development. Taxing Virtual Currencies: An Overview of Tax Treatments and Emerging Tax Policy Issues. Paris: OECD Publishing, 2020.

Riccardi, Michele, and Peter Reuter. “The Varieties of Money Laundering and the Determinants of Offender Choices.” European Journal on Criminal Policy and Research 30 (2024): 333–58. https://doi.org/10.1007/s10610-024-09603-y.

Setia Negara, Tunggul Ansari. “Normative Legal Research in Indonesia: Its Origin and Approaches.” Audi et AP: Journal of Legal Studies 4, no. 1 (2023): 1–12. https://doi.org/10.22219/aclj.v4i1.24855.

Siringoringo, M. J. B., and S. M. Simanjuntak. “Auditor Capability on the Effectiveness of Red Flags in Fraud Detection.” Jurnal Ilmiah Manajemen Kesatuan 13, no. 1 (2025): 124–26. https://doi.org/10.37641/jimkes.v13i3.3301.

Slemrod, Joel. “Tax Compliance and Enforcement.” Journal of Economic Literature 57, no. 4 (2019): 904–54. https://doi.org/10.1257/jel.20181437.

Indonesia. Undang-Undang Nomor 8 Tahun 2010 tentang Pencegahan dan Pemberantasan Tindak Pidana Pencucian Uang.

Wells, Joseph T. Principles of Fraud Examination. 5th ed. Hoboken, NJ: John Wiley & Sons, 2017.

World Bank. Anti-Money Laundering and Combating the Financing of Terrorism (AML/CFT) Reference Guide and Information on the Use of the Financial Intelligence Unit and Financial Information by Development Agencies. Washington, DC: World Bank, n.d.

Yurendo, F., Santrawan T. Paparang, and A. Fitrian. “Urgensi Perubahan Frasa ‘Tidak Wajib Dibuktikan Terlebih Dahulu Tindak Pidana Asal’ dalam Pasal 69 Undang-Undang Tindak Pidana Pencucian Uang.” Journal Evidence of Law 4, no. 1 (2025): 360–69. https://doi.org/10.59066/jel.v4i1.1226.