Policy Reference

Indonesia

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

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Law database

3 law profiles

Indonesia Law No. 4 of 2023 (P2SK Law) Law No. 4 of 2023; LN 2023 No. 4; TLN No. 6845 Effective Details Draft Intro Committee Passed Enacted Effective

Undang-Undang Nomor 4 Tahun 2023 tentang Pengembangan dan Penguatan Sektor Keuangan

Indonesia’s P2SK Law is an omnibus financial-sector statute that brought digital financial assets, including crypto assets, into OJK-led supervision and mandated the Bappebti transfer.

Last action: Jun 17, 2026 - Law No. 4 of 2026 amendment effective

Next: Nov 10, 2026 - POJK 23/2025 adjustment period

Profile Law No. 4 of 2023 – BPK legal database Milestone source

OJK Regulation No. 27/2024 on Digital Financial Assets Trading Including Crypto Assets POJK No. 27 of 2024 Effective Details Draft Intro Committee Passed Enacted Effective

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 Intro Committee Passed Enacted Effective

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.