JAKARTA, LiterasiHukum.com — The government is expanding access to financial information for tax purposes through Minister of Finance Regulation (PMK) Number 108 of 2025. This regulation affirms that the Director General of Taxes (DJP) is authorized to obtain access to financial information from financial institutions and reporting crypto-asset service providers (CARF), both through automatic reporting and upon request.

PMK 108/2025 was stipulated on December 29, 2025, promulgated on December 31, 2025, and came into effect on January 1, 2026.

What is the core of the regulation?

Article 2 of PMK 108/2025 regulates three key things:

  1. The authority of the DJP to obtain access to financial information from financial institutions and CARF Reporting PJAK.
  2. This access includes financial information automatically and information/evidence/explanations upon request, for the implementation of international agreements and the implementation of tax provisions.
  3. Financial institutions and CARF Reporting PJAK are required to submit reports (financial accounts and/or relevant crypto assets) and fulfill information requests correctly, completely, and clearly, and are required to register to be designated as reporters.

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