The Indonesian government will begin exchanging tax information on crypto-assets with partner jurisdictions in 2027 under the Crypto-Asset Reporting Framework (CARF), an international standard developed by the Organisation for Economic Co-operation and Development (OECD) to improve tax transparency on crypto-assets.
Deputy Finance Minister Nurkholisoh Ibnu Aman said the policy must be supported by tax regulations that provide legal certainty. The rules should be clear, fair, and easy for the public and businesses to understand.
According to Nurkholisoh, the growing use of digital assets in Indonesia has increased the need for clear regulations to help users and businesses understand and fulfill their tax obligations.
“As of August 2026, Indonesia had more than 23 million digital asset consumer accounts. That is nearly four times Singapore’s population. This figure shows why clear rules matter to so many users and businesses,” Nurkholisoh said at the Directorate General of Taxes (DGT) headquarters in Jakarta on Thursday (October 15, 2026).
Data from the Financial Services Authority (OJK) showed that the number of registered consumer accounts with digital financial asset traders reached 23.21 million in August 2026, up 1.23 percent from 22.93 million in July 2026.
Nurkholisoh explained that technological advances have made it possible for assets and funds to move across borders in a short period. This development requires tax authorities to strengthen their ability to monitor digital economic activities across jurisdictions.
Information exchange is an important tool for helping tax authorities obtain relevant transaction data. Through international cooperation, tax authorities are expected to monitor cross-border crypto-asset transactions more effectively.
Starting in 2027, Indonesia will use CARF as the framework for exchanging tax information on crypto-assets with partner jurisdictions. Its implementation will require reliable data, secure information exchange systems, and procedures that comply with applicable laws and regulations.
Three Priorities for Digital Economy Taxation
The government has identified three priorities for developing tax policies for the digital economy: implementing fair rules that facilitate tax compliance, strengthening regulatory certainty and accountability, and expanding cross-border tax information exchange.
Nurkholisoh emphasized that the government aims to establish a consistent and reliable regulatory system. He said regulatory certainty is essential as the digital economy continues to develop.
Clear legal provisions are expected to help users and businesses conduct their activities in accordance with tax regulations. Clear rules can also encourage greater compliance in digital economic transactions.
Oversight of digital assets requires coordination among institutions to ensure that tax policies and financial sector regulations are implemented within each institution’s respective mandate. Such coordination also covers information management, data protection, and system security.
The Ministry of Finance is responsible for tax policy, Bank Indonesia oversees the payment system, while the Financial Services Authority supervises digital financial asset trading in accordance with applicable regulations.
“Therefore, we need cooperation between the Ministry of Finance, Bank Indonesia, and the Financial Services Authority,” Nurkholisoh said.
He added that tax challenges in the digital economy cannot be addressed by a single institution alone. Domestic coordination and international cooperation are needed to support reliable information exchange, improve transparency, and strengthen tax compliance for crypto-asset transactions.
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Editor: Thomas Rizal
