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Tax Aspects of Crypto Asset Trading Transactions

Aspek Pajak atas Transaksi Perdagangan Aset Kripto

暗号資産にかかる税務上の 取扱い

TAX UPDATES - 07/2025

  • By Admin
  • 03 November 2025
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The government has regulated the transfer of regulatory and supervisory duties for digital financial assets, including crypto assets and financial derivatives, from the Commodity Futures Trading Regulatory Agency (Bappebti) to the Financial Services Authority (OJK) through Government Regulation No. 49 Year 2024, which came into effect on January 10, 2025.

Furthermore, as a follow-up to the implementation of the provisions of Article 44E paragraph (2) letter f of Law Number 7 Year 2021, the Minister of Finance issued Minister of Finance Regulation Number 50 Year 2025 (MoF Regulation-50/2025) which aims to provide legal certainty regarding the imposition of taxes on crypto asset trading transactions as digital financial assets that are equated with securities, which came into effect on August 1, 2025.

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