Taxation KBLI 66110 Risk High

Securities Crowdfunding Tax

Securities crowdfunding (SCF) allows investors to own company shares through digital platforms. Tax treatment includes dividend income tax (10% final) when receiving profit distributions and capital gains tax when selling in the secondary market. Arunika Consulting helps SCF investors and issuers understand tax obligations on investments and crowdfunding funding.

Tax Rate

0.1%

PPH FINAL

Risk Level

High

Typical Turnover

IDR 100 million - 50 Billion per year

Tax Challenges

SCF Dividend Income Tax

Dividends from SCF companies are withheld 10% by the issuer, but investors are often unaware that this is already final.

Capital Gains in Secondary Market

Selling SCF shares in the platform secondary market is subject to 0.1% Final Income Tax, but reporting can be complex.

Reporting in Tax Return

SCF share ownership and income from it must be reported correctly in the Tax Return.

Our Tax Solutions

1

SCF Investor Tax Advisory

Tax treatment consultation for SCF investors: dividends, capital gains, and reporting in Tax Return.

  • Compliance maintained
  • Clear tax planning
  • Organized documentation
2

SCF Issuer Compliance

Assisting SCF issuer companies with dividend withholding tax obligations and reporting.

  • Penalty-free
  • Investor trust
  • Regulatory compliance
3

Portfolio Tax Report

Preparing annual tax reports for investors with SCF portfolios across various platforms.

  • Consolidated view
  • Tax Return ready
  • Efficient

Related Tax Regulations

POJK 57/2020

Securities Offering through Technology-Based Crowdfunding Services

OJK regulation for securities crowdfunding (SCF) in Indonesia.

PPh Final Saham

Final Income Tax on Stock Sales

0.1% rate on stock sales in the SCF secondary market.

PPh Dividen

Income Tax on Dividends

10% rate (final) on dividends received by individual investors from SCF companies.

Need a Tax Consultant for Securities Crowdfunding Tax?

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Frequently Asked Questions

Are dividends from SCF already taxed?

Yes. The issuer withholds 10% Income Tax (final for individuals) when distributing dividends. Investors receive net and don't need to pay again, just report it in the Tax Return.

What is the tax on selling SCF shares in the secondary market?

0.1% Final Income Tax from transaction value, withheld by the platform. Being final means it doesn't need to be calculated again in the Tax Return.

Can SCF losses be compensated?

Because Income Tax is final, capital losses from SCF cannot be compensated with gains from other sources.

Is Arunika Consulting officially licensed as a tax consultant?

Yes. We are registered tax consultants and support clients with compliant, professional tax advisory and representation.

What should I do if I receive an SP2DK letter or tax audit notice?

Contact us early. We help analyze the risk, prepare supporting documents, draft the response, and assist discussions with the tax office.

How much tax saving can tax planning deliver?

It depends on your structure and transactions. We identify legal efficiencies, incentives, and reporting improvements without crossing into tax evasion.