"Crypto assets will be subject to VAT because they are a commodity as defined by the trade ministry. They are not a currency," the official, Hestu Yoga Saksama, told a media briefing. "So we will impose income tax and VAT."
This decision of the Ministry of Commerce of Indonesia is caused by the fact that they do not want to recognize the digital variety of money cryptocurrency. It is possible that it is advantageous for them to consider cryptocurrency as a commodity, since in this case they can get additional income by charging value-added tax.