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Article Details

Vol. 8 No. 2 (2026): September

Evaluating the Effectiveness and Fiscal Equity of Cryptocurrency Tax Treatment in Indonesia

https://doi.org/10.35912/ijfam.v8.n2.p259-271.2026

Abstract

Purpose: The study is a study on the taxation of cryptocurrency transacts in Indonesia, specifically Income tax (PPh) and Value added tax (PPN).

Research Methodology: This study, through the application of a descriptive qualitative research approach and available secondary sources, analyzes tax collection mechanisms of four key crypto activities, which include mining, exchange, commerce, and investment.

Results: It is documented that crypto tax income is already more than Rp1.21 trillion with the start of 2025, but the implementation is still being affected by inadequate tax literacy, non-integrated reporting frameworks, and fiscal differences in contrast to conventional financial instruments. The common themes analysis and content analysis indicate that the existing regulation regime particularly the double taxation policy, through income taxation and VAT is unfair to the market players and lowers the level of compliance

Conclusions: This study concludes that there is need to revise tax policies, implement digital systems between crypto platforms and taxation agencies and educate more taxpayers to ensure better the crypto assets tax system in Indonesia can be fair, efficient, and more flexible to electronic economic advancements.

Limitations: This research is narrowed down to the analysis of Income Tax (PPh) and Value Added Tax (PPN) on cryptocurrency transactions.

Contributions: The present study offers policy-implicated information by critically assessing both the planning and execution of cryptocurrency tax policies in Indonesia, delivering feasible solutions on how tax governance in the internet asset market can be promoted.

Keywords

cryptocurrency taxation, digital economy, fiscal policy, income tax, value-added tax. Cryptocurrency Taxation Digital Economy Fiscal Policy Income Tax Value-Added Tax

How to Cite

Badlin, S., & Tjaraka, H. . (2026). Evaluating the Effectiveness and Fiscal Equity of Cryptocurrency Tax Treatment in Indonesia. International Journal of Financial, Accounting, and Management, 8(2), 259–271. https://doi.org/10.35912/ijfam.v8.n2.p259-271.2026

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Authors

1 Sabrina Badlin
Universitas Airlangga; Surabaya, Indonesia
2 Heru Tjaraka
Universitas Airlangga, Surabaya, Indonesia

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Vol. 8 No. 2 (2026): September
Section: Articles
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