OJK Plans Crypto Reporting Rules: What Bali Expats Should Check

TL;DR

OJK is preparing crypto reporting rules. Existing CARF identification duties are separate from the draft; Bali investors should check tax-residence and transaction records.

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The Facts

OJK's 5 November 2026 policy release, following its 28 October commissioners' meeting, says the authority is preparing a regulation on financial-information reporting for international automatic exchange. The proposed rules would align reporting with Ministry of Finance Regulation 108/2025, the amended Common Reporting Standard and the Crypto-Asset Reporting Framework, or CARF.

OJK identifies four areas: the range of reporting parties, reporting of financial accounts and crypto assets, identification and due diligence, and supervision and administrative sanctions. This announcement describes a draft. It should not be presented as a newly enacted OJK regulation or a new tax rate.

The draft also does not mean Indonesia's crypto-identification framework has been waiting to start. DJP's published CARF guidance states that identification procedures for individual and entity users began on 1 January 2026. Reporting providers request self-certification and assess its consistency with account-opening and customer-identification documents.

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In Practice

DJP's guidance asks for tax-residence jurisdictions and tax identification numbers, alongside identity and address information. For some entity users, controlling-person information is also relevant. Nationality alone therefore does not answer which tax residence should appear in the records.

For a Bali resident, a useful preparation file contains exchange statements, transaction exports, transfer references and the information previously supplied to each platform. Check whether those records describe the same person or entity and the same tax-residence position.

Using a private wallet is not a reason to discard transaction records. DJP's guidance includes certain transfers by reporting providers to external wallet addresses. It does not describe a universal reporting exemption for users who withdraw assets from an exchange.

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Bali Zero Take

Our Analysis

The useful development is the proposed alignment of OJK's reporting supervision with the existing tax-information framework. A reporting provider and an individual investor have different roles. A Bali address or PT PMA shareholding does not, by itself, make every user a CARF reporting provider.

Keep three questions separate: what the platform must report, what information the customer must provide, and what income or asset disclosures the customer's own tax position requires. The answer to one does not automatically settle the others.

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Next Steps

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Sources

• OJK: October 2026 policy release, published 5 November
• DJP: CARF implementation guidance
• DJP: technical rules on financial information for taxation

Original News Lead (Secondary Reporting)

MediaNama: original news report

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