Indonesia Compliance Report

Regulatory Overview

Regulatory Status

Dedicated crypto/VA legislation, licensing regime, active enforcement

Key Regulator(s)

OJK, Bappebti, PPATK

Risk Level

medium

Primary Legislation

[object Object], [object Object]

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).[1][2][5]. For overseas or non-approved exchanges, the rate is **1%** (up from 0.2%).[2][5]. 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).[1][4][5]. Crypto-to-crypto trades may trigger VAT in some cases under PMK 50/2025, but trading gains remain under final income tax.[3]

Key Facts

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