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

Penulis

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

Kata Kunci:

Digital Forensic Investigation, Hibah, Red Flag Theory, Tindak Pidana Pencucian Uang, Tindak Pidana Perpajakan

Abstrak

Perkembangan cryptocurrency, blockchain, dan keuangan digital telah melahirkan hibah aset digital sebagai bentuk baru transfer kekayaan yang berpotensi dimanfaatkan untuk tindak pidana pencucian uang (TPPU) yang bersumber dari tindak pidana perpajakan. Sifatnya yang pseudonim, lintas yurisdiksi, dan terdesentralisasi menimbulkan kendala dalam identifikasi, pengawasan, serta pembuktian hukum. Penelitian ini bertujuan mengidentifikasi karakteristik hibah aset digital yang mencurigakan, menganalisis penerapan Red Flag Theory dalam deteksi risiko, dan mengkaji peran Digital Forensic Investigation dalam pembuktian keterkaitannya dengan tindak pidana perpajakan sebagai predicate crime. Penelitian menggunakan metode yuridis normatif dengan pendekatan perundang-undangan, konseptual, dan studi kepustakaan. Analisis dilakukan melalui integrasi Red Flag Theory, blockchain forensics, wallet attribution analysis, investigasi beneficial ownership, korelasi bukti digital dan perpajakan, serta rekonstruksi aliran dana. Hasil penelitian menunjukkan bahwa risiko tinggi ditandai oleh donor anonim, beneficial owner yang tidak jelas, blockchain layering, transaksi lintas rantai (cross-chain), penggunaan teknologi privasi, serta ketidaksesuaian nilai hibah dengan profil ekonomi penerima. Penelitian ini menghasilkan Model Red Flag Hibah Aset Digital, Matriks Risiko, Early Warning System, dan model integrasi Red Flag Theory dengan Digital Forensic Investigation sebagai kerangka sistematis untuk mendeteksi, menginvestigasi, dan memverifikasi hibah aset digital yang digunakan sebagai sarana TPPU yang berasal dari tindak pidana perpajakan.

Unduhan

Data unduhan belum tersedia.

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