Minister of Finance Regulation (Peraturan Menteri Keuangan / PMK) No. 50 of 2025, effective 1 August 2025, marks a significant shift in the taxation regime for crypto assets in Indonesia. This regulation replaces PMK No. 68 of 2022, eliminates Value Added Tax (VAT / Pajak Pertambahan Nilai – PPN) on the transfer of crypto assets, increases the final Income Tax (Pajak Penghasilan – PPh) rate, and transfers regulatory oversight from the Commodity Futures Trading Supervisory Agency (Badan Pengawas Perdagangan Berjangka Komoditi – Bappebti) to the Financial Services Authority (Otoritas Jasa Keuangan – OJK).
Examining Minister of Finance Regulation No. 50 of 2025 and Its Impact on Cryptocurrency Taxation in Indonesia
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