Crypto Tax Reaches IDR 2.18 Trillion, Digital Tax Expands Starting November 9, 2026

Tax revenue from crypto asset transactions in Indonesia reached IDR 2.18 trillion by September 30, 2026. This figure is part of the total digital economy tax revenue of IDR 58.75 trillion, according to the official report of the Directorate General of Taxes (DGT) on October 31, 2026.

Amidst this growth, the government is also preparing to expand digital tax collection, which was announced to begin on November 9, 2026.

This policy is said to involve banks, fintech companies, and digital platforms.

For crypto investors, online traders, and users of digital financial services, it is important to understand which provisions are already in effect and which are still awaiting technical clarification from the government.

Key Takeaways

• Crypto transaction taxes reached Rp2.18 trillion cumulatively through September 2026, consisting of Rp1.30 trillion in Article 22 Income Tax and Rp881.82 billion in domestic VAT.

• Indonesia's total digital economy tax reached IDR 58.75 trillion, with the largest contribution coming from PMSE VAT.

• Hashim Djojohadikusumo announced that the expansion of digital tax collection will begin on November 9, 2026. Technical details and implementing regulations for the policy need to be confirmed.

Indonesia's Crypto Tax Revenue Reaches Rp2.18 Trillion

The Directorate General of Taxes (DGT) recorded tax revenue from crypto asset transactions of IDR 2.18 trillion as of September 30, 2026.

This figure represents accumulated revenue since 2022, not just taxes collected during the first nine months of 2026.

The details consist of IDR 1.30 trillion from Income Tax (PPh) Article 22 and IDR 881.82 billion from domestic Value Added Tax (PPN).

Meanwhile, crypto tax revenue from January to September 2026 was recorded at IDR 300.28 billion.

The development of crypto tax revenue by year is as follows.

The data shows that crypto asset tax revenues will increase in 2024 and 2025.

However, the 2026 figures only cover nine months and cannot be directly compared to full-year revenues.

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How Do Indonesian Crypto Asset Tax Rules Apply?

Indonesia's crypto tax regulations have changed since August 1, 2025, through Minister of Finance Regulation (PMK) Number 50 of 2025.

This regulation changes the treatment of crypto assets, previously subject to VAT, to financial assets equated with securities.

1. Changes to Tax Treatment of Crypto Transactions

Under the latest regulations, the sale of crypto assets is no longer subject to Value Added Tax (VAT).

This change represents a significant adjustment to Indonesia's crypto asset tax regulations, particularly for investors and traders actively engaging in digital asset transactions.

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2. Article 22 Income Tax Rates for Crypto Asset Transactions

Although VAT is no longer imposed on the transfer of crypto assets, transactions are still subject to final Income Tax (PPh) Article 22 of 0.21% of the transaction value if conducted through a Digital Financial Asset Merchant (PAKD) that meets the requirements.

Meanwhile, for transactions through foreign e-commerce providers that fall within the scope of the PMK, the Article 22 Income Tax rate is set at 1%.

These changes also need to be understood by investors who trade regularly.

Income tax is calculated based on the transaction value, not solely on the net profit earned by the investor.

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3. Crypto-Related Services Still Subject to VAT Provisions

Although the sale of crypto assets is no longer subject to VAT, this does not mean that all activities in the crypto industry are exempt from this tax.

Services providing electronic facilities for crypto transactions and verification services by miners still have their own VAT treatment.

Therefore, investors and industry players need to differentiate between taxes on the transfer of crypto assets and taxes on services related to these activities.

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Indonesia's Digital Economy Tax Reaches Rp58.75 Trillion

In addition to crypto assets, the government also receives revenue from several other digital economy sectors. According to a report from the Directorate General of Taxes (DGT), total revenue as of September 30, 2026, reached IDR 58.75 trillion.

1. Details of Digital Economy Tax Revenue

Indonesia's digital economy tax revenue comes from several sectors with varying contributions. The composition consists of:

• VAT on Trade Through Electronic Systems (PMSE) amounted to IDR 45.21 trillion.

• The Government Procurement Information System (SIPP) tax is IDR 5.96 trillion.

• Fintech tax of IDR 5.40 trillion.

• Crypto asset tax of Rp2.18 trillion.

2. PMSE VAT Becomes the Largest Contributor

PMSE VAT is the largest contributor to Indonesia's digital economy tax revenue, with a value of IDR 45.21 trillion.

This figure shows that digital tax revenues depend not only on cryptocurrency trading activities, but also include consumption of digital products, financial services, and government procurement.

The large amount of revenue shows the increasingly broad scope of digital economic activities included in the national taxation system.

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Digital Tax November 9, 2026: Banks and Fintechs to Also Collect

The expansion of digital tax in 2026 became a concern after Hashim Djojohadikusumo, Chairman of the Advisory Board of the Indonesian Chamber of Commerce and Industry (Kadin), conveyed the plan at the Kadin National Leadership Meeting on October 29, 2026.

According to CNN Indonesia, the government plans to involve state-owned banks, private banks, fintech companies, and digital platforms such as Shopee, Lazada, and GoTo in tax collection and payment.

Hashim also mentioned the use of information technology and artificial intelligence (AI) to support the monitoring and collection process.

However, this announcement needs to be distinguished from tax provisions that already have a legal basis and operational mechanisms.

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Differences between the November 9 policy and PMK 37/2025

The Directorate General of Taxes (DGT) has issued PMK Number 37 of 2025, which regulates the collection of Article 22 Income Tax by marketplaces on the income of domestic traders.

Based on the official DGT postponement announcement, the implementation will start on November 1, 2026, instead of November 9.

The rate is 0.5% of the gross turnover of traders who meet the requirements.

The four marketplaces listed on the official DGT list are Shopee, Blibli, Tokopedia, and Lazada.

This provision is not a new tax, but rather a change in the collection mechanism.

The marketplace acts as a collector, while the tax obligation lies with the trader.

Buyers are not automatically subject to additional income tax of 0.5% on each item purchased.

For individual taxpayers who meet the requirements, turnover of up to IDR 500 million per year can be exempted from this collection as long as the statement letter is submitted in accordance with the provisions.

Meanwhile, the November 9 announcement included plans for broader bank and fintech engagement.

As of the audit date of November 2, 2026, technical details regarding the tax objects, rates, mechanisms, and official list of collecting parties for the expansion could not be ascertained from the official implementation documents examined.

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What are the implications for crypto investors and digital service users?

The expansion of digital tax policy in Indonesia has several implications for crypto investors, online traders, and users of banking and fintech services.

Each group needs to understand its tax obligations so that it can adjust its financial activities to the applicable provisions.

1. Crypto Investors Need to Pay Attention to Transaction Documentation

For investors, the changes to crypto transaction taxes underscore the importance of keeping a history of digital asset purchases, sales, and exchanges.

Proof of tax collection and transaction reports from the platform also need to be kept as supporting documents.

This documentation can help investors match transaction data when preparing annual tax reports.

Thus, investors can know the transaction value and taxes that have been collected according to the provisions.

Read Also:Legal Crypto Apps in Indonesia 2026: How to Check OJK-Licensed Platforms

2. Online Merchants Need to Adjust Cash Flow

For online traders, collecting income tax through the marketplace can affect business cash flow because tax is collected based on gross turnover that meets the requirements.

Traders need to understand proof of tax collection, turnover calculations, and tax credit or reduction mechanisms according to their tax status.

Managing sales records is also important so that tax obligations can be calculated accurately.

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3. Bank and Fintech Users Don't Need to Worry Immediately

Users of banking and fintech services should not immediately assume that every transfer, payment, or account balance will be subject to the new tax starting November 9, 2026.

The imposition of fixed taxes depends on the tax object, type of income or transaction, and official provisions set by the government.

Therefore, the public needs to differentiate between taxes on income, financial transactions, and digital services.

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4. Monitor the Latest Developments in Digital Tax Regulations

The expansion of digital taxation on November 9, 2026, still needs to be followed up with an official announcement from the Directorate General of Taxes (DGT) and the Ministry of Finance.

The public should not only rely on news reports regarding policy plans, but also examine implementing regulations that explain tax objects, rates, collection mechanisms, and parties appointed as collectors.

By understanding these provisions, investors and digital service users can anticipate policy changes without misinterpreting tax obligations.

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FAQ

What is Indonesia's total crypto tax revenue by September 2026?

The Directorate General of Taxes (DGT) recorded cumulative revenue of Rp2.18 trillion as of September 30, 2026, consisting of Article 22 Income Tax of Rp1.30 trillion and domestic VAT of Rp881.82 billion.

Are crypto buying and selling transactions still subject to VAT?

Under PMK 50/2025, which came into effect on August 1, 2025, the transfer of crypto assets is exempt from VAT. However, services related to trading and transaction verification remain subject to separate VAT provisions.

When will the digital tax expansion start to be implemented?

Hashim Djojohadikusumo announced plans to implement the program starting November 9, 2026. However, technical details of the implementation still need to be confirmed through official government regulations.

Are all bank and fintech transactions subject to the new tax?

This conclusion cannot be drawn yet. The announcement of the involvement of banks and fintech companies does not automatically mean that all customer transactions will become new taxable entities. The types of transactions, the objects, and the rates must comply with implementing regulations.

Is the 0.5% marketplace tax charged to buyers?

No. Based on PMK 37/2025, Article 22 Income Tax of 0.5% is collected from the gross turnover of traders who meet the requirements, not as additional income tax directly to buyers.