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"Disertasi ini bertujuan untuk mengkaji status hukum cryptocurrency sebagai benda dalam hukum perdata Indonesia dan menganalisis implikasi perpajakannya berdasarkan asas kepastian hukum sesuai perintah konstitusi. Persoalan hukum utama yang dibahas mencakup status hukum cryptocurrency dalam konsep kebendaan tradisional KUH Perdata Indonesia, ketiadaan definisi "benda digital" dalam undang-undang yang berlaku, penerapan pajak terhadap cryptocurrency di tengah ketiadaan definisi "benda digital" dalam undang-undang yang berlaku saat ini, serta kurangnya norma eksplisit dalam hukum pajak positif yang mengatur objek pajak benda digital terdesentralisasi. Pada saat yang sama, negara mempertahankan kepentingan fiskal yang semakin meningkat dalam transaksi cryptocurrency. Studi ini menggunakan metode doktrinal dengan pendekatan konseptual, historis, komparatif, dan berbasis kasus untuk menjelaskan kesenjangan regulasi seputar cryptocurrency di Indonesia. Hasil penelitian membuktikan bahwa pengakuan terhadap cryptocurrency sebagai objek hukum dan objek pajak memerlukan reinterpretasi terhadap konsep kebendaan dalam sistem hukum nasional, serta pembentukan norma hukum positif yang adaptif terhadap kemajuan teknologi. Diperlukan rekonstruksi regulasi melalui pengakuan benda digital sebagai kategori hukum tersendiri serta pengaturan pemajakan yang berbasis kepastian hukum, keadilan fiskal, dan efisiensi administrasi. Disertasi ini merekomendasikan pembentukan Undang-Undang Kebendaan Digital sebagai dasar hukum pengaturan objek pajak digital, serta revisi terhadap undang-undang perpajakan untuk reformasi pajak mengatur cryptocurrency secara eksplisit. Langkah tersebut mendesak guna memastikan bahwa pengenaan pajak terhadap cryptocurrency tidak bertentangan dengan asas legalitas perpajakan dalam Pasal 23A UUD Tahun 1945.

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his study aims to critically examine the legal status of cryptocurrency as a property in Indonesian civil law and analyze its tax implications based on the principle of legal certainty, mandated by the constitution. The main legal issues include the existence of cryptocurrency in the traditional property concept of the Indonesian Civil Code, the absence of a definition of "digital objects" in applicable laws, the current application of taxes on cryptocurrency amidst the absence of a definition of "digital objects" in applicable laws, and the lack of explicit norms in positive tax law that regulate decentralized digital object tax objects. While, the state maintains an increasing fiscal interest in cryptocurrency transactions. This study uses a doctrinal method with a conceptual, historical, comparative, and case-based approach to explain the regulatory gaps surrounding cryptocurrency in Indonesia. The results of the study prove that the recognition of cryptocurrency as a legal object and tax object requires a reinterpretation of the concept of materiality in the national legal system, as well as the formation of positive legal norms that are adaptive to technological advances. Regulatory reconstruction is needed through the recognition of digital objects as a separate legal category and taxation regulations based on legal certainty, fiscal justice, and administrative efficiency. This dissertation recommends the formation of a Digital Property Law as the legal basis for regulating digital tax objects, as well as a revision of tax laws for tax reform to explicitly regulate cryptocurrency. This step is urgent to ensure that taxation of cryptocurrency does not conflict with the principle of tax legality in Article 23A of the 1945 Constitution of the Republic of Indonesia."