You Own Stocks and Crypto. Do You Have to Report Them on Your Annual Tax Return (SPT)?
5 min read
Loading...
5 min read
You bought shares on your broker app. You also hold some crypto on an exchange. Every time you sold, the tax was taken for you.
So when March comes, do you still need to report any of it?
Short answer: yes, if you still hold it on 31 December. Paying tax on a sale and reporting what you own are two separate duties. This post covers the second one: how to report stocks and crypto in your SPT Tahunan, the annual tax return that Indonesian individual taxpayers file.
This is general information, not tax advice. Rules and form layouts change, so check them against DJP (the tax office) before you file.
When you sell, the tax is usually final. That means the exchange or broker takes it and nothing more is owed on that sale. We cover the rates in our posts on the final tax on IDX stock sales and Indonesia's crypto tax.
But the annual return asks a different question. It asks what you own at the end of the year. That list is called Harta, the Indonesian word for assets.
A final tax on a sale does not remove an asset from that list. If you still hold the shares or coins on 31 December, they belong in it.
For stocks and crypto, think of it like this:
What if you sold everything before year-end? Then there is nothing to list for that asset. The sale income is still reported in its own place on the return.
DJP's call centre, Kring Pajak, has said crypto is listed in the investments (securities) table of Attachment 1, under the label "Investasi Lainnya" (other investments). That follows the 2025 form rules in PER-11/PJ/2025.
Older guides use code 039 for the same thing. The newer form lists code 0399. The form in front of you decides, so pick the code it shows.
The form also asks for the coin or asset name, the country, the platform or institution, your account number, the year you bought it, the price you paid, and its value now.
A tip from the guides we read: name the coin and where you hold it, for example "Bitcoin at (exchange name)".
Shares also sit in the investments table. Older guides cite code 032 for ordinary shares and 031 for shares bought to resell, but sources disagree on the exact wording, so trust the code list inside the form.
For the name field, guides suggest writing the securities company and your account number.
This is where many people get stuck. Since the 2025 return, the asset table asks for two numbers:
For shares traded on the IDX, the sources we read say current value uses the value published by the IDX at year-end. Bonds use a different published source.
For crypto, we could not find a reference price that DJP requires. Check the Coretax manual or ask a tax professional before you pick one. A sensible habit is to note which exchange price and time you used.
These numbers are made up to show the layout. They are not real holdings.
| Asset | Acquisition cost | Value on 31 Dec |
|---|---|---|
| 10 lots of one IDX stock | Rp9.000.000 | Rp8.200.000 |
| Some Bitcoin on an exchange | Rp15.000.000 | Rp20.000.000 |
You enter what you paid in one column and the 31 December value in the other. The gain or loss in between is not a tax number here. It is only information on the list.
For individuals, the return is due within three months of year-end, so 31 March. For tax year 2026, that is 31 March 2027. Search results we read cite Article 3 of the KUP Law for this.
The same sources put the fine for filing late at Rp100.000 for an individual. DJP has sometimes extended deadlines in past years, so check the current notice.
If you filed and left out a holding, you can usually correct the return. Ask DJP or Kring Pajak how.
Open your broker and exchange statements and match them against what you plan to enter. Mistakes are easier to find when the numbers are side by side.
The easiest way to see all your holdings in one place is your NetWort holdings page. Add your stocks and crypto there, and you have a ready list of names and purchase costs for the form. For one position, such as BBCA or Bitcoin, the asset page shows its price history.