Policy Reference

Indonesia

Explore Indonesia’s crypto laws, including OJK oversight, exchange rules, taxes, AML compliance, and digital asset regulation.

Financial Services Authority (OJK)
Status
Topic
Law Type
Asset Class

Law database

2 law profiles

Law / Bill
Draft Intro Committee Passed Enacted Effective
OJK Regulation No. 27/2024 on Digital Financial Assets Trading Including Crypto Assets POJK No. 27 of 2024 Effective Details Draft Draft: Completed Intro Introduced: Completed Committee In committee: Completed Passed Passed: Completed Enacted Enacted: Completed Effective Effective: Current

Peraturan Otoritas Jasa Keuangan Republik Indonesia Nomor 27 Tahun 2024 tentang Penyelenggaraan Perdagangan Aset Keuangan Digital Termasuk Aset Kripto

Indonesia’s POJK 27/2024 creates OJK’s trading regime for digital financial assets including crypto assets, with licensing, asset-list, governance, custody, reporting, consumer-protection, and AML/CFT obligations.

Last action: Nov 10, 2025 - POJK 23/2025 came into force, amending POJK 27/2024 and expanding the digital financial asset and derivative trading framework.

Next: Nov 10, 2026 - System-control transition deadline

Profile OJK POJK 27/2024 regulatory page Milestone source
Indonesia PMK 50/2025 Crypto Asset VAT Treatment PMK No. 50 Tahun 2025 Effective Details Draft Draft: Completed Intro Introduced: Completed Committee In committee: Completed Passed Passed: Completed Enacted Enacted: Completed Effective Effective: Current

Peraturan Menteri Keuangan Republik Indonesia Nomor 50 Tahun 2025 tentang Pajak Pertambahan Nilai dan Pajak Penghasilan atas Transaksi Perdagangan Aset Kripto

Indonesia’s PMK 50/2025 treats crypto-asset transfers equated with securities as not subject to VAT, while platform facilitation and miner verification services remain VAT-taxable. In force Aug. 1, 2025.

Last action: Aug 1, 2025 - Entered into force

Profile PMK 50 Tahun 2025 JDIH metadata

Information is for general purposes only and not legal advice. See full disclaimer.