Coinfig app

Indonesia guidance

Manuals, guides and help pages the authority publishes to explain how the rules apply.

Showing 1 to 10 of 10 documents, archived 2026-09-12

The archived copy is the file as the authority served it on the date shown. The live source is the authority's own page, which is always the current word.

Guidance documents archived for Indonesia
DocumentIssuerDateArchived copyLive sourceCitation key
Tidak Lapor SPT Tahunan? Awas Denda Menanti (Have not filed your annual return? A penalty awaits)Direktorat Jenderal Pajak2021-05-04PDF, 433 KB, mirrorOpenDJP Denda SPT
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 onlyDirektorat Jenderal Pajak, author writing in a personal capacity2021-07-23PDF, 444 KB, mirrorOpenDJP Kripto Artikel
Delivering Tax Transparency to Crypto-Assets: A Step-by-Step Guide to Understanding and Implementing the Crypto-Asset Reporting Framework, the guide the Directorate General CARF guidelines page links through a dead addressOECD, Global Forum on Transparency and Exchange of Information for Tax Purposes2024-11-09 (adopted by the Global Forum plenary)PDF, 1.4 MB, mirrorOpen
PMK 50/2025: Babak Baru Pemajakan Aset Kripto (PMK 50/2025, a new chapter in crypto asset taxation)Direktorat Jenderal Pajak2025-07-31 (re-edited 2025-09-08)PDF, 484 KB, mirrorOpenDJP PMK50
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 onlyDirektorat Jenderal Pajak, author writing in a personal capacity2025-08-04PDF, 452 KB, mirrorOpenDJP Kaizen
Beli Kripto Tidak Lagi Kena PPN (Buying crypto no longer attracts value added tax)Direktorat Jenderal Pajak2025-09-08PDF, 461 KB, mirrorOpenDJP PPN Kripto
Aspek Pajak Transaksi Kripto Dulu dan Sekarang (The tax aspects of crypto transactions then and now)Direktorat Jenderal Pajak2025-09-09PDF, 428 KB, mirrorOpenDJP Dulu Sekarang
Crypto Asset Reporting Framework, the exchange of information section page on the Directorate General siteDirektorat Jenderal Pajakundated on the pagePDF, 1.0 MB, mirrorOpenDJP CARF
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 providersDirektorat Jenderal Pajakundated on the pagePDF, 1.1 MB, mirrorOpen
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)Direktorat Jenderal Pajakundated on the pagePDF, 388 KB, mirrorOpenDJP Pembukuan