Official tax documents for Indonesia

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Most Indonesian crypto tax questions come back to these six documents. Start here, then use the full register below when you need the exact paragraph.

1. Peraturan Menteri Keuangan Republik Indonesia Nomor 50 Tahun 2025 tentang Pajak Pertambahan Nilai dan Pajak Penghasilan atas Transaksi Perdagangan Aset Kripto (value added tax and income tax on crypto asset trading transactions, the current charge)

   PMK 50 of 2025, the ministerial regulation that now governs value added tax and income tax on crypto asset trading and sets the final withholding rates.

   Menteri Keuangan Republik IndonesiaArchived copy: PDF, 1.3 MB, fetched 2026-09-12Live source

2. Beli Kripto Tidak Lagi Kena PPN (Buying crypto no longer attracts value added tax)

   The Directorate General article explaining that buying crypto no longer attracts value added tax, because crypto is now equated with securities.

   Direktorat Jenderal PajakArchived copy: PDF, 461 KB, fetched 2026-09-12Live source

3. Formulir Surat Pemberitahuan Tahunan Pajak Penghasilan Wajib Pajak Orang Pribadi (Tahun Pajak 2025 dan seterusnya), beserta Petunjuk Umum (Individual annual income tax return form for tax year 2025 onwards, with its general instructions)

   The unified individual annual return that applies from tax year 2025, which replaced forms 1770, 1770 S and 1770 SS and carries the asset schedule crypto is listed in.

   Direktorat Jenderal PajakArchived copy: PDF, 180 KB, fetched 2026-09-12Live source

4. Lampiran II Peraturan Direktur Jenderal Pajak Nomor PER-19/PJ/2014, Petunjuk Pengisian SPT Tahunan PPh Wajib Pajak Orang Pribadi Formulir 1770 (Annex II, instructions for completing the individual annual income tax return form 1770)

   The completion instructions for form 1770, still the guide for tax years up to 2024, which say where final-taxed crypto income and the year-end asset schedule belong.

   Direktur Jenderal PajakArchived copy: PDF, 1.3 MB, fetched 2026-09-12Live source

5. Peraturan Menteri Keuangan Nomor 108 Tahun 2025 tentang Petunjuk Teknis mengenai Akses Informasi Keuangan untuk Kepentingan Perpajakan (technical guidance on access to financial information for tax purposes), the domestic instrument that implements CARF reporting on relevant crypto assets with first exchanges in 2027 for data year 2026

   PMK 108 of 2025, the instrument that brings the Crypto-Asset Reporting Framework into Indonesian law from 1 January 2026.

   Menteri Keuangan Republik IndonesiaArchived copy: PDF, 6.9 MB, fetched 2026-09-12Live source

6. Guidelines for The Implementation of CARF (Panduan Implementasi CARF), which records that the Director General signed the CARF multilateral competent authority agreement in November 2024 and sets out the Indonesian scope of relevant crypto assets and reporting service providers

   The Directorate General implementation guidelines for that framework, which set out which crypto assets are in scope and who counts as a reporting service provider.

   Direktorat Jenderal PajakArchived copy: PDF, 1.1 MB, fetched 2026-09-12Live source

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The full archive, grouped the way the authorities group it.

By citation key

Each key below is the reference Coinfig uses for a rule. Link straight to one by adding its anchor to this page address, for example #key-djp-carf.

• DJP CARF

  • Crypto Asset Reporting Framework, the exchange of information section page on the Directorate General sitePDF, 1.0 MBLive source

• DJP Denda SPT

  • Tidak Lapor SPT Tahunan? Awas Denda Menanti (Have not filed your annual return? A penalty awaits)PDF, 433 KBLive source

• DJP Dulu Sekarang

  • Aspek Pajak Transaksi Kripto Dulu dan Sekarang (The tax aspects of crypto transactions then and now)PDF, 428 KBLive source

• DJP Kaizen

  • PMK 50/2025 dan Kaizen Fiskal: Jalan Baru Pajak Kripto yang Berkeadilan (PMK 50/2025 and fiscal kaizen, a fairer road for crypto tax), an article carrying the personal opinion disclaimer and used as a locator onlyPDF, 452 KBLive source

• DJP Kripto Artikel

  • Cryptocurrency Sebagai Aset Investasi dan Perlakuan Perpajakannya (Cryptocurrency as an investment asset and its tax treatment), an article carrying the personal opinion disclaimer and used as a locator onlyPDF, 444 KBLive source

• DJP Papabrama

  • Pemerintah Perkuat Pengaturan Pajak Aset Kripto, DJP Papabrama Tegaskan Bukan Pajak Baru (The government strengthens crypto asset taxation, the Papua and West Papua regional office confirms this is not a new tax)PDF, 391 KBLive source

• DJP Pembukuan

  • Lakukan Visit, KP2KP Enrekang Imbau Simpan Pembukuan Minimal 10 Tahun (On a taxpayer visit the Enrekang office urges keeping books for at least ten years)PDF, 388 KBLive source

• DJP PMK50

  • PMK 50/2025: Babak Baru Pemajakan Aset Kripto (PMK 50/2025, a new chapter in crypto asset taxation)PDF, 484 KBLive source

• DJP PPN Kripto

  • Beli Kripto Tidak Lagi Kena PPN (Buying crypto no longer attracts value added tax)PDF, 461 KBLive source

• DJP Siaran Pers

  • Pemerintah Perkuat Pengaturan Pajak Aset Kripto (The government strengthens the taxation of crypto assets), the press release of 31 July 2025PDF, 438 KBLive source

• DJP Subjek Pajak

  • Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 tentang Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (determination of resident and non-resident tax subjects), the full regulation text as published on the Directorate General sitePDF, 479 KBLive source

• PER-11/PJ/2025

  • Peraturan Direktur Jenderal Pajak Nomor PER-11/PJ/2025 tentang Ketentuan Pelaporan Pajak Penghasilan, Pajak Pertambahan Nilai, Pajak Penjualan atas Barang Mewah, dan Bea Meterai dalam Rangka Pelaksanaan Sistem Inti Administrasi Perpajakan (reporting provisions under the core tax administration system, which prescribes the tax year 2025 individual return)PDF, 1.2 MBLive source

• Petunjuk 1770

  • Lampiran II Peraturan Direktur Jenderal Pajak Nomor PER-19/PJ/2014, Petunjuk Pengisian SPT Tahunan PPh Wajib Pajak Orang Pribadi Formulir 1770 (Annex II, instructions for completing the individual annual income tax return form 1770)PDF, 1.3 MBLive source

• Petunjuk 1770 S

  • Lampiran IV Peraturan Direktur Jenderal Pajak Nomor PER-19/PJ/2014, Petunjuk Pengisian SPT Tahunan PPh Wajib Pajak Orang Pribadi Formulir 1770 S (Annex IV, instructions for completing the simplified individual annual income tax return form 1770 S)PDF, 864 KBLive source

• PMK 11/2025

  • Peraturan Menteri Keuangan Nomor 11 Tahun 2025 tentang Ketentuan Nilai Lain sebagai Dasar Pengenaan Pajak dan Besaran Tertentu Pajak Pertambahan Nilai (other values as the value added tax base and specific collection amounts)PDF, 893 KBLive source

• PMK 50/2025

  • Peraturan Menteri Keuangan Republik Indonesia Nomor 50 Tahun 2025 tentang Pajak Pertambahan Nilai dan Pajak Penghasilan atas Transaksi Perdagangan Aset Kripto (value added tax and income tax on crypto asset trading transactions, the current charge)PDF, 1.3 MBLive source

• PMK 53/2025

  • Peraturan Menteri Keuangan Nomor 53 Tahun 2025 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 11 Tahun 2025 (amendment to PMK 11/2025 on other values and specific value added tax amounts)PDF, 1.3 MBLive source

• PMK 54/2025

  • Peraturan Menteri Keuangan Nomor 54 Tahun 2025 tentang Perubahan Ketiga atas Peraturan Menteri Keuangan Nomor 81 Tahun 2024 (third amendment to PMK 81/2024, which deletes the crypto section)PDF, 1.4 MBLive source

• PMK 68/2022

  • Peraturan Menteri Keuangan Nomor 68/PMK.03/2022 tentang Pajak Pertambahan Nilai dan Pajak Penghasilan atas Transaksi Perdagangan Aset Kripto (value added tax and income tax on crypto asset trading transactions)PDF, 2.8 MBLive source

• PMK 81/2024

  • Peraturan Menteri Keuangan Nomor 81 Tahun 2024 tentang Ketentuan Perpajakan dalam Rangka Pelaksanaan Sistem Inti Administrasi Perpajakan (tax provisions for the core tax administration system)PDF, 7.2 MBLive source

• SPT OP 2025

  • Formulir Surat Pemberitahuan Tahunan Pajak Penghasilan Wajib Pajak Orang Pribadi (Tahun Pajak 2025 dan seterusnya), beserta Petunjuk Umum (Individual annual income tax return form for tax year 2025 onwards, with its general instructions)PDF, 180 KBLive source

• UU HPP

  • Undang-Undang Republik Indonesia Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (Law 7 of 2021 on the harmonisation of tax regulations)PDF, 9.8 MBLive source

• UU PPh

  • Susunan dalam Satu Naskah Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan sebagaimana telah diubah terakhir dengan Undang-Undang Nomor 36 Tahun 2008 (Income Tax Law consolidated through Law 36 of 2008)PDF, 690 KBLive source

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