Indonesia guidance
Manuals, guides and help pages the authority publishes to explain how the rules apply.
Showing 1 to 10 of 10 documents, archived 2026-09-12
Each title opens the authority's own page, which is always the current word.
Guidance documents archived for Indonesia| Document | Issuer | Date | Format | Live source | Citation key |
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| Tidak Lapor SPT Tahunan? Awas Denda Menanti (Have not filed your annual return? A penalty awaits) | Direktorat Jenderal Pajak | 2021-05-04 | PDF, 433 KB | Open | DJP Denda SPT |
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| Cryptocurrency Sebagai Aset Investasi dan Perlakuan Perpajakannya (Cryptocurrency as an investment asset and its tax treatment), an article carrying the personal opinion disclaimer and used as a locator only | Direktorat Jenderal Pajak, author writing in a personal capacity | 2021-07-23 | PDF, 444 KB | Open | DJP Kripto Artikel |
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| Delivering Tax Transparency to Crypto-Assets: A Step-by-Step Guide to Understanding and Implementing the Crypto-Asset Reporting Framework, the guide the Directorate General CARF guidelines page links through a dead address | OECD, Global Forum on Transparency and Exchange of Information for Tax Purposes | 2024-11-09 (adopted by the Global Forum plenary) | PDF, 1.4 MB | Open | |
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| PMK 50/2025: Babak Baru Pemajakan Aset Kripto (PMK 50/2025, a new chapter in crypto asset taxation) | Direktorat Jenderal Pajak | 2025-07-31 (re-edited 2025-09-08) | PDF, 484 KB | Open | DJP PMK50 |
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| PMK 50/2025 dan Kaizen Fiskal: Jalan Baru Pajak Kripto yang Berkeadilan (PMK 50/2025 and fiscal kaizen, a fairer road for crypto tax), an article carrying the personal opinion disclaimer and used as a locator only | Direktorat Jenderal Pajak, author writing in a personal capacity | 2025-08-04 | PDF, 452 KB | Open | DJP Kaizen |
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| Beli Kripto Tidak Lagi Kena PPN (Buying crypto no longer attracts value added tax) | Direktorat Jenderal Pajak | 2025-09-08 | PDF, 461 KB | Open | DJP PPN Kripto |
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| Aspek Pajak Transaksi Kripto Dulu dan Sekarang (The tax aspects of crypto transactions then and now) | Direktorat Jenderal Pajak | 2025-09-09 | PDF, 428 KB | Open | DJP Dulu Sekarang |
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| Crypto Asset Reporting Framework, the exchange of information section page on the Directorate General site | Direktorat Jenderal Pajak | undated on the page | PDF, 1.0 MB | Open | DJP CARF |
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| Guidelines for The Implementation of CARF (Panduan Implementasi CARF), which records that the Director General signed the CARF multilateral competent authority agreement in November 2024 and sets out the Indonesian scope of relevant crypto assets and reporting service providers | Direktorat Jenderal Pajak | undated on the page | PDF, 1.1 MB | Open | |
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| Lakukan Visit, KP2KP Enrekang Imbau Simpan Pembukuan Minimal 10 Tahun (On a taxpayer visit the Enrekang office urges keeping books for at least ten years) | Direktorat Jenderal Pajak | undated on the page | PDF, 388 KB | Open | DJP Pembukuan |
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