Starting from the 2022 tax year, income from crypto asset transactions is classified as taxable income and must be reported in your Annual Tax Return (SPT). This is in accordance with the Ministry of Finance Regulation (PMK) Number 68 of 2022, which governs the taxation of crypto asset trading.

If you use platforms like BTSE.ID or other officially registered exchanges, taxes are generally withheld automatically from your transactions. Therefore, users only need to report them to the Directorate General of Taxes through the DJP Online platform.

Steps to File Your Annual Tax Return for Crypto Transactions

What You Need to Prepare

Before starting, make sure you have:

• A valid NPWP and active DJP Online account (https://djponline.pajak.go.id)
  
  

• Tax withholding receipt from BTSE.ID
  
  

• Total value of crypto assets owned as of the end of the tax year (December 31, 2024)
  
  

Step 1: Log In and Create Your SPT

1. Visit https://djponline.pajak.go.id
   
   

2. Log in using your NPWP and password
   
   

3. Select the "Lapor" menu, then click e-Filing
   
   

4. Click Create SPT
   
   

5. Choose Form 1770 S and Tax Year 2024
   
   

6. Select SPT Status: Normal, then click Next
   
   

Step 2: Input Crypto Income Data (Attachment II Section A)

1. On Attachment II, go to Section A: Income Subject to Final Income Tax
   
   

2. Click Add (+)
   
   

3. In the Source/Type of Income field, choose No. 14 – Other Income Subject to Final Tax
   
   

4. Fill in:
   
   

   • DPP/Gross Income: Enter total income from crypto transactions (as shown in your tax withholding report on BTSE.ID)
     
     

   • Withheld Final Income Tax: Enter the total final tax already withheld
     
     

Step 3: Input Crypto Asset Data (Attachment II Section B)

1. On Attachment II, go to Section B: Assets at Year-End
   
   

2. Click Add (+)
   
   

3. Fill in the following data:
   
   

   • Asset Name: Crypto asset (e.g., Bitcoin, Ethereum)
     
     

   • Acquisition Year: 2024
     
     

   • Acquisition Value: Total value of crypto assets as of December 31, 2024
     
     

   • Remarks: Crypto asset investment via BTSE.ID
     
     

4. Click Save to continue
   
   

Step 4: Finalize and Submit Your SPT

1. Review all the entered data
   
   

2. Make sure there are no mistakes
   
   

3. Click Submit SPT
   
   

4. You will receive an Electronic Filing Receipt (BPE) via email
   
   

Additional Information

• The applicable crypto transaction tax is a Final Income Tax of 0.1% and VAT of 0.11% on the transaction value
  
  

• There is no tax credit for crypto transactions, as they are subject to final tax
  
  

• If you use multiple platforms, all income must be combined and reported in one SPT
  
  

• Automatically withheld taxes can be found in your transaction history or annual tax report section on your BTSE.ID account
  
  

Need Help?

If you encounter difficulties or have further questions, please contact:

• Kring Pajak Service at 1500200
  
  

• Live Chat feature on the official DJP Online website
  
  

• Or BTSE.ID Customer Support via the official website