DJP Now Has Access to Crypto Data, Super Wealthy Individuals Under Surveillance - Fintech World

The Directorate General of Taxes (DJP) now has the authority to obtain information regarding the assets and transactions of taxpayers' crypto assets through crypto asset service providers. This policy expands the scope of tax supervision, which was previously more associated with data from financial institutions such as banking.

This expanded access makes digital asset activities part of the tax supervision system. The data that can be obtained includes the identity of account holders, asset values, transaction histories, and other information relevant to tax interests.

One group that is under scrutiny is high wealth individuals or High Wealth Individuals (HWI). In addition, the DJP can also analyze high-risk taxpayers, public figures, shareholders, company executives, beneficial owners, and other parties with economic or legal ties to the taxpayer.

Table of Contents

• Expanded Access to Crypto Data Through CARF
• What Data Can the DJP Access?
• Super Wealthy Crypto Owners Also Under Attention
• Family Members and Beneficial Owners Can Be Analyzed
• Crypto Data Can Be Used for Tax Collection
• Not All Crypto Owners Will Be Directly Audited
• The Crypto Industry Is Becoming More Connected to the Tax System
• What Does This Mean for Crypto Investors?
• Conclusion

Expanded Access to Crypto Data Through CARF

The provisions regarding access to this information are outlined in Director General of Taxes Circular Letter Number SE-9/PJ/2026, established on July 16, 2026.

Through this provision, the DJP can obtain financial information from financial institutions as well as crypto asset service providers that report under the Crypto Assets Reporting Framework (CARF).

CARF is a reporting framework related to the exchange of information regarding crypto assets. With this mechanism, digital asset activities that were previously relatively difficult to monitor can now be integrated into the tax information system.

This step is part of the government's efforts to strengthen supervision and enhance taxpayer compliance amid the growing digital asset transactions.

What Data Can the DJP Access?

The information that the DJP can obtain is not limited to the existence of crypto accounts. Its scope includes various information related to the financial activities of taxpayers.

Some of the data that can be accessed includes:

• Identity of account holders.
• Account numbers and types.
• Dates of account opening or closure.
• Balances or asset values.
• Transaction histories.
• Transaction locations.
• Other relevant financial information.

With this information available, tax authorities can match crypto asset and transaction data with existing tax information.

This means that digital asset trading activities are becoming increasingly integrated with the national tax supervision system.

Super Wealthy Crypto Owners Also Under Attention

The expansion of access to information also targets certain taxpayer groups, including High Wealth Individuals (HWI) or individuals with high wealth.

The DJP can use crypto asset information to help analyze the tax compliance of this group. This is relevant because some individuals with significant wealth have investment portfolios that consist not only of deposits, stocks, or properties but also digital assets.

In addition to HWIs, the scope of supervision can include public figures and taxpayers assessed to have a certain level of risk based on compliance risk management systems.

Thus, large holdings of cryptocurrency have the potential to become one of the focal points in the tax analysis process.

Family Members and Beneficial Owners Can Be Included in the Analysis

Oversight does not always stop at the taxpayer who is the main subject of the examination.

Data can also be used to analyze parties that have relationships with the taxpayer, such as family members in relevant contexts, company executives, shareholders, taxpayer representatives, and even beneficial owners.

Other parties that have economic, transactional, or legal relationships with the taxpayer can also be part of the analysis if there is sufficient and relevant linkage.

This approach allows the Directorate General of Taxes (DJP) to gain a broader picture of the relationships between assets and transactions within an economic structure.

Cryptocurrency Data Can Be Used for Tax Collection

The information obtained by the DJP is not only used to assess taxpayer compliance.

Data, evidence, and statements obtained can also be used to support the tax collection process if necessary.

In certain conditions, this information can support actions such as blocking or seizing assets in accordance with applicable regulations.

This indicates that cryptocurrency asset data is increasingly viewed as part of relevant financial information in tax administration, no longer as activities that are off the tax authority's radar.

Not All Cryptocurrency Owners Are Automatically Audited

The expansion of information access does not automatically mean that all cryptocurrency asset users will undergo tax audits.

The data obtained is part of an information system that can be used for compliance analysis and risk mapping. The DJP has various categories of oversight targets based on taxpayer profiles and the results of analyses conducted.

In other words, the existence of cryptocurrency data allows authorities to have more complete information when conducting oversight, especially if there are discrepancies between economic activities and tax information.

This also serves as a reason for investors to ensure that transaction records and tax obligations are accurately maintained.

The Cryptocurrency Industry Is Becoming More Integrated with the Tax System

The latest policies from the DJP indicate an increasingly close relationship between the digital asset industry and Indonesia's tax system.

As the number of users and the value of cryptocurrency transactions rise, the government requires a system that can provide a more comprehensive overview of economic activities in that sector.

For the industry, this policy also reinforces the importance of compliance and governance. Cryptocurrency service providers that fall under the reporting scheme play a role in providing the necessary information in accordance with regulations.

For investors, this development serves as a reminder that cryptocurrency asset transactions have tax implications that need to be considered.

What is the Impact on Crypto Investors?

For crypto asset investors such as Bitcoin holders, the increasing access of the DJP to crypto asset data makes transaction recording increasingly important.

Investors should keep documentation regarding trading activities, transaction values, and other information necessary to meet tax obligations.

This is especially important for investors with significant transaction activities or substantial digital asset holdings.

With a more integrated reporting system, discrepancies between transaction activities and tax reports are likely to be more easily identified by authorities.

Conclusion

The DJP now has the authority to obtain crypto asset and transaction data from crypto asset service providers that fall under the Crypto Assets Reporting Framework (CARF).

According to SE-9/PJ/2026, the information that can be accessed includes the identity of account holders, account numbers and types, asset balances or values, transaction histories, transaction locations, and other relevant financial information.

This expanded access also brings super-rich individuals or High Wealth Individuals (HWI) who hold crypto assets into the scope of tax analysis, alongside high-risk taxpayer groups, public figures, shareholders, company executives, beneficial owners, and other related parties.

This data can be used to analyze compliance and support tax collection processes, including asset blocking and seizure actions in accordance with applicable regulations.

As digital assets become increasingly integrated into the tax system, crypto investors in Indonesia need to pay more attention to transaction recording and fulfilling their tax obligations.