Indonesia Compliance Report

Regulatory Overview

Regulatory Status

Dedicated crypto/VA legislation, licensing regime, active enforcement

Key Regulator(s)

Ministry of Investments, Financial Services Authority, Commodity Futures Trading Regulatory Agency

Risk Level

medium

Primary Legislation

Omnibus Financial Law (P2SK) (2023), Bappebti Regulation 5/2019 (amended) (2019)

Travel Rule

Adopted — Threshold: Implemented

Tax Reporting

0.1% income tax + 0.11% VAT on each crypto transaction (since May 2022). Very large market by population.. Trading gains and sales are subject to final income tax (PPh 22 Final) at 0.21% of the gross transaction value for domestic exchanges (up from 0.1%, effective around August 2025).. For overseas or non-approved exchanges, the rate is 1% (up from 0.2%).. This is a flat final tax on transaction value, not traditional capital gains based on profit; it applies to sellers, collected by approved exchanges (PPMSEs).. Crypto-to-crypto trades may trigger VAT in some cases under PMK 50/2025, but trading gains remain under final income tax.

Key Facts

Data collection in progress. This country's compliance facts are queued for research by our AI worker fleet. Check back soon or access data via MCP.