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December 13, 2025· Jurnal Riset Akuntansi dan Keuangan
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The Growth Trends of Cryptocurrencies and Their Taxation Policies

Authors:Khasatullaev SobirjonElis MediawatiIndah Fitriani

Abstract

This study examines the growth trends of cryptocurrencies and their associated taxation policies, focusing on the unique technological advancements and regulatory frameworks shaping the market. Utilizing a systematic literature review methodology, this study synthesizes findings from academic and institutional sources to explore cryptocurrency growth and global taxation policies, the research investigates the adoption metrics of major cryptocurrencies and the comparative taxation policies across various jurisdictions. Findings reveal a substantial increase in cryptocurrency adoption driven by institutional investments and technological innovations. However, taxation policies vary widely, impacting investor behavior and market dynamics. This research contributes to understanding the interplay between cryptocurrency growth and taxation, providing insights for investors and policymakers.

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