Taxation ยท KBLI 66110

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.

What usually goes wrong

  • 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.

What we do

  1. 01

    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. 02

    SCF Issuer Compliance

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

    • Lower penalty risk
    • Investor trust
    • Regulatory compliance
  3. 03

    Portfolio Tax Report

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

    • Consolidated view
    • Tax Return ready
    • Efficient

Related 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.

If the tax office starts asking questions

The team that keeps your books and files your taxes also stays with you through an SP2DK, an audit, an objection and an appeal.

How we handle tax disputes

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.

Who handles my tax work?

Your tax work is handled by Arunika's tax consultants. We confirm the scope, deadlines and price before work starts.

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.

What does tax planning cover?

We review your structure, transactions and available incentives so tax is calculated under the rules, without crossing into tax evasion. The outcome depends on your facts, so we do not promise a savings figure.

Tell us about your business

Send your line of business, rough annual turnover, and what is going wrong. We reply on WhatsApp.

Chat on WhatsApp