Reporting framework, corporate tax and individual tax treatment for digital assets in Indonesia, from CryptaCount's jurisdiction database covering 72 countries.
Indonesia: tax & reporting data
General Information
Default Framework
IFRS
Permitted Frameworks
IFRS
IFRS Mandatory For
PSAK (Indonesian FRS) converged with IFRS
Tax Year
Calendar Year (end M12)
Functional Currency
IDR
FX Source (Reporting)
BI
FX Source (Tax)
DJP
Transaction Rate
Daily Spot
Hyperinflationary
✗ No
Reporting — IFRS
Framework Available
✓ Yes
Crypto Classification
Intangible Asset, Inventory
Classification Notes
IAS 38 intangible (most common); IAS 2 inventory if held for sale in ordinary course. No dedicated IFRS crypto standard.
Measurement Basis
Historical Cost
Fair Value (Revaluation)
Permitted Cost Methods
FIFO, WAVG, Specific ID
Prohibited Cost Methods
LIFO
Impairment Required
✓ Yes
Impairment Type
IAS 36
Reversal Allowed
✓ Yes
NRV Write-down
✗ Not required
Fair Value Hierarchy
Level 1
Recent Standards
No dedicated IFRS crypto standard. IFRIC agenda decision (2019) confirmed IAS 38/IAS 2. IASB crypto project in pipeline, no ED yet. PSAK converged with IFRS.
Corporate Tax — Rate & Classification
Corporate Tax Rate
22%
Crypto Classification
Special Regime
Notes
PMK 68/2022: 0.1% final tax on crypto transaction value (selling). 0.11% if through unregistered exchange.
Corporate Tax — Cost Basis
Measurement Basis
TRANSACTION VALUE
Default Cost Method
N/A
Permitted Methods
N/A
Taxpayer Can Elect
✗ No
Country Override
TRANSACTION TAX
Override Notes
Indonesia taxes crypto as commodity with flat transaction tax, not on gains.
LIFO Conformity Req.
✗ No
Differs from Reporting
✓ Yes
Corporate Tax — Anti-Avoidance
Wash Sale
✗ Off
Window (before/after)
—
Same-Day Rule
✗ No
Loss Restriction
Unrestricted
Loss Carryforward
Unlimited
Corporate Tax — Holding Period
Holding Period Benefit
✗ No
Period
—
Benefit Type
—
Corporate Tax — Crypto Event Treatment
Staking Rewards
FMV at Receipt
Gas Fee Treatment
Add to Cost
Gas = Disposal of Native
✓ Yes
Crypto↔Crypto Taxable
✓ Yes
DeFi Wrapping
Unclear
Fork Cost Basis
Zero
Individual Tax — Regime
Tax Regime
Special Regime
Regime Notes
0.1% final income tax on transaction value (selling). Plus 0.11% VAT. Not on gains.
Tax Rate
0.1%
Rate Notes
0.1% of transaction value (final). Plus 0.11% VAT on sales.
Individual Tax — Cost Basis
Measurement Basis
TRANSACTION VALUE
Cost Method
N/A
Method Electable
✗ No
Permitted Methods
—
Country Override
TRANSACTION TAX
Individual Tax — Exemptions
CGT Exempt
✗ No
Exempt Conditions
—
Holding Period
—
HP Benefit
—
Annual Exemption
—
Threshold Exemption
—
Individual Tax — Anti-Avoidance
Wash Sale
✗ Off
Same-Day Rule
✗ No
Superficial Loss
✗ No
Loss Restriction
Unrestricted
Loss Carryforward
Unlimited
B2C vs B2B Differences
Differs from B2B
✗ No
Notes
Tax: transaction-based. FS: standard accounting.
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