Abstract: Regulations that accommodate the imposition of taxes on crypto assets are in line with the rampant transactions of these instruments in recent years, there has been no government policy towards the imposition of crypto asset taxes because the existence of regulations governing the taxation of crypto assets presents, on the one hand, the transactions of crypto assets are very large and can increase state income, on the other hand, the application of crypto assets is considered burdensome for crypto asset players. According to the government, the application of taxes on crypto is intended to equalize the treatment (same level of the playing field) with investment instruments on crypto and stock taxes. Crypto is not a currency or securities, but goods that contain other rights and interests in digital form.