税收制度 Tax System

在印尼，税收可根据征收地点分为两类：中央税收和地区税收。一方面，中央税由中央政府监管，主要由财政部下属的税务总局（DGT）负责。从中央税收中获得的收入被分配用于各种国家支出，包括道路和学校建设以及医疗援助。另一方面，地区税由地区政府在省和区/市一级征收。

In Indonesia, taxes can be divided into two categories based on the place of collection: central taxes and regional taxes. On the one hand, central taxes are regulated by the central government, mainly handled by the Directorate General of Taxes (DGT) under the Ministry of Finance. Revenues obtained from central taxes are allocated for various national expenditures, including the construction of roads and schools, as well as medical assistance. On the other hand, regional taxes are levied by regional governments at the provincial and district/municipal levels.

中央税和地方税均采用自我评估制度，纳税人应根据适用的税收法律和法规计算、缴纳和记录自己的税款。但是，如果税务总局根据税务审计或其他来源收集到的信息确定某个纳税人没有缴纳所有税款，该纳税人可能会收到税务评估信。如果纳税人无视税务总局要求其在一定时间内提交纳税申报的警告信，税务总局也可能会发出纳税评估信。如果未按照准则更新记录，税务总局还可能发出正式的税务评估。

Both central and local taxes adopt a self-assessment system, where taxpayers should calculate, pay, and record their own taxes in accordance with applicable tax laws and regulations. However, if the DGT determines that a taxpayer has not paid all taxes based on information collected from tax audits or other sources, the taxpayer may receive a tax assessment letter. The DGT may also issue a tax assessment letter if the taxpayer ignores the warning letter requiring them to submit a tax return within a specified period. In addition, the DGT may issue a formal tax assessment if records are not updated according to the guidelines.

印尼国会颁布了最新的税制进展——统一税法（HTL）或第7/2021号法律，成为国家现行税制的一部分。在大流行病已经导致国家财政收入枯竭的情况下，这项新法律的目的是尽可能地提高税收收入和税收合规性，以支持国家的经济发展。据估计，该政策可提供高达250万亿印尼盾（155.5亿美元）的税收收入，或国内生产总值的1.5%。通过修订个人所得税（PIT）税率、取消削减企业所得税（CIT）的建议、设立新的碳税以及提高增值税（VAT）税率，实现了税收最大化。所有这些都是中央税收的一部分，将在下面进行解释。

The latest tax system development enacted by the Indonesian Parliament - the Harmonized Tax Law (HTL) or Law No. 7/2021 - has become part of the country's current tax system. When the pandemic has led to the depletion of national fiscal revenue, the purpose of this new law is to increase tax revenue and tax compliance as much as possible to support the country's economic development. It is estimated that the policy can provide up to 250 trillion Indonesian rupiah (15.55 billion US dollars) in tax revenue, or 1.5% of the gross domestic product. Tax maximization is achieved by amending the individual income tax (PIT) rates, canceling the proposal to reduce the corporate income tax (CIT), establishing a new carbon tax, and increasing the value-added tax (VAT) rate. All of these are part of the central taxes, which will be explained below.

印尼的税收类型 Types of Taxes in Indonesia

如前所述，印尼的税收制度包括两大类：中央税和地区税。中央税收包括五种类型，即所得税、增值税、奢侈品销售税、土地和建筑税（包括种植业、林业和采矿业）、印花税和碳税。

As previously mentioned, the taxation system in Indonesia consists of two major categories: central taxes and regional taxes. Central taxes include five types, namely income tax, value-added tax, luxury sales tax, land and building tax (including plantation, forestry, and mining sectors), stamp duty, and carbon tax.

地区税又分为两类：省税和地区税。省税包括车辆税、车辆所有权转让税、车辆燃油税、地表水税和香烟税。而地方税则包括酒店税、餐饮税、娱乐税、广告税、路灯税、非金属矿物和岩石税、停车税、地下水税、燕窝税、城乡土地和建筑物税、土地和建筑物产权购置税。

Regional taxes are further divided into two subcategories: provincial taxes and local taxes. Provincial taxes include vehicle tax, vehicle ownership transfer tax, vehicle fuel tax, surface water tax, and cigarette tax. Local taxes, meanwhile, cover hotel tax, restaurant tax, entertainment tax, advertising tax, street lighting tax, non-metallic mineral and rock tax, parking tax, groundwater tax, bird's nest tax, urban-rural land and building tax, and land and building property acquisition tax.

（一）所得税 Income Tax

政府有权对个人和企业的收入征收所得税。为了了解自己的纳税责任，法律要求人们每年提交所得税申报表。在印尼有两种所得税：个人所得税和企业所得税。

The government has the authority to levy income tax on the income of individuals and enterprises. To understand their tax obligations, the law requires people to submit annual income tax returns. There are two types of income tax in Indonesia: Individual Income Tax (PIT) and Corporate Income Tax (CIT).

1.个人所得税 Individual Income Tax (PIT)

一般来说，税收居民应就其全球收入缴纳税款。不过，双重征税协定的实施可以缓解这一问题。印度尼西亚政府颁布的第9号政府法规（GR9/2021）和第18号财政部法规（MoFR18/2021），修订了《所得税法》。其中，新增了一项条款，规定因其印尼居住身份而成为印尼居民纳税主体的外国公民，只需满足特定的标准，即可只对来源于印尼的收入（即使是在海外获得收入）纳税，他们只有在成为纳税居民后的前四年才能享受这一待遇。当外国人在国外获得收入并使用印尼与其原籍国之间的相关税收协定时，属地征税制度可能不适用。如果符合特定标准且一年中在印尼境外居住超过183天，印尼公民也可能需要就来源于国外的收入缴纳税款。    

Generally, tax residents are required to pay taxes on their global income. However, the implementation of double taxation agreements can mitigate this issue. The Indonesian government has promulgated Government Regulation No. 9/2021 (GR9/2021) and Ministry of Finance Regulation No. 18/2021 (MoFR18/2021), which amend the Income Tax Law. Among them, a new clause stipulates that foreign citizens who become Indonesian resident taxpayers due to their Indonesian residency status can pay taxes only on income sourced from Indonesia (even if the income is earned overseas) by meeting specific criteria, and they can enjoy this benefit only in the first four years after becoming tax residents. When foreigners earn income abroad and apply the relevant tax agreements between Indonesia and their home countries, the territorial taxation system may not apply. If Indonesian citizens meet specific criteria and reside outside Indonesia for more than 183 days in a year, they may also be required to pay taxes on income sourced from abroad.

此外，如前所述，统一税法的变化之一是个人所得税税率的变化。这些变化包括：应纳税收入从5000万印尼盾增加到6000万印尼盾时，税率为5%；收入超过50亿印尼盾时，税率增加到35%。

In addition, as previously mentioned, one of the changes in the Harmonized Tax Law is the adjustment of individual income tax rates. These changes include: when the taxable income increases from IDR 50 million to IDR 60 million, the tax rate is 5%; when the income exceeds IDR 5 billion, the tax rate increases to 35%.

以下是根据这些变化适用于应税收入的税率:

The following are the tax rates applicable to taxable income based on these changes:

年不征税收入以前定为3600万印尼盾（约合2239美元），但自2016年4月起，该标准提高到5400万印尼盾（约合3358美元），目的是促进家庭支出，增强人们的购买力。

The annual non-taxable income was previously set at IDR 36 million (approximately USD 2,239), but since April 2016, this standard has been raised to IDR 54 million (approximately USD 3,358) to promote household spending and enhance people's purchasing power.

此外，个人所得税的很大一部分是由雇主代扣代缴的。雇主每月从雇员工资和其他款项中预扣个人所得税。如果员工是居民纳税人（居住在印尼），则适用上述税率。如果纳税人是非居民，则预扣税为总金额的10%（如果签订税收协定，税额可能会有所不同）。个人预扣税率如下：

In addition, a large portion of individual income tax is withheld and paid by employers. Employers deduct individual income tax monthly from employees' salaries and other payments. If an employee is a resident taxpayer (living in Indonesia), the above-mentioned tax rates apply. For non-resident taxpayers, the withholding tax is 10% of the total amount (tax amounts may vary if a tax treaty is in place). The individual withholding tax rates are as follows:

请注意，上述预扣税款只有在企业欠这些人上述付款类别的款项时才被视为企业税预付款。此外，根据销售额或收入计算的预扣税款被确认为最终税款。

Please note that the above withholding taxes are considered as advance payments of corporate taxes only when enterprises owe the above categories of payments to these individuals. In addition, withholding taxes calculated based on sales or revenue are recognized as final taxes.

以下是非居民的预扣税率：

The following are the withholding tax rates for non-residents:

如上所述，根据第26条，非居民预扣税率从20%降至10%。降低后的税率在第9/2021号政府公报颁布6个月后生效。   

As mentioned above, in accordance with Article 26, the withholding tax rate for non-residents is reduced from 20% to 10%. The reduced tax rate shall come into effect six months after the promulgation of Government Gazette No. 9/2021.

2.企业所得税 Corporate Income Tax (CIT)

居民企业的全球收入是征税的基础。一般而言，在印尼经营常设机构（PE）的外国企业必须履行与当地纳税人相同的纳税义务。

The global income of resident enterprises serves as the basis for taxation. In general, foreign enterprises operating a Permanent Establishment (PE) in Indonesia must fulfill the same tax obligations as local taxpayers.

应税营业利润根据正常的会计原则计算，并进行一定的税务调整。一般来说，为获取、收集和维持应税营业利润而产生的所有支出均允许扣除。如果记为会计开支的支出不能立即作为税款扣除，就会产生时间差。

Taxable business profits are calculated based on normal accounting principles, subject to certain tax adjustments. Generally, all expenditures incurred to obtain, collect, and maintain taxable business profits are allowable for deduction. If expenditures recorded as accounting expenses cannot be immediately deducted for tax purposes, a timing difference arises.

居民纳税人和外国公司的印尼PE必须通过直接支付、第三方预扣或两者结合的方式全额支付税款。如果外国公司在印尼没有PE，则提供收入的印尼方必须向外国公司预扣税款，以履行其对源自印尼的收入的纳税义务。财政年度结束后的第四个月是公司年度缴税的时间。此外，所得税申报表必须在所报告的企业纳税年度结束后的第四个月月底前提交。在印尼，企业通常使用从1月1日到12月31日的日历年作为纳税年度。不过，纳税年度将与公司章程规定的企业财政年度一致。

Resident taxpayers and Indonesian PEs of foreign companies must pay taxes in full through direct payments, third-party withholding, or a combination of both. If a foreign company has no PE in Indonesia, the Indonesian party providing the income must withhold taxes from the foreign company to fulfill the tax obligation for income sourced from Indonesia. The fourth month following the end of the fiscal year is the deadline for annual corporate tax payments. Additionally, income tax returns must be filed by the end of the fourth month after the conclusion of the reported corporate tax year. In Indonesia, enterprises typically use the calendar year from January 1 to December 31 as the tax year, although the tax year shall align with the fiscal year stipulated in the company's articles of association.

印尼的企业所得税基本税率为22%，一般适用于净应税收入。不过，某些征税对象或行业有特殊的税收制度。例如，根据生产分成合同为石油和天然气公司提供工作合同的矿业公司须遵守相关合同规定的税率，该税率通常高于标准公司税率，可能在30%至45%之间。

The basic corporate income tax rate in Indonesia is 22%, generally applicable to net taxable income. However, specific tax systems apply to certain taxable objects or industries. For example, mining companies providing work contracts to oil and gas companies under production-sharing contracts are subject to tax rates specified in relevant contracts, which are typically higher than the standard corporate tax rate and may range from 30% to 45%.

（二）增值税 Value Added Tax (VAT)

印尼对提供服务或转让应税商品征收增值税。增值税率如下：

Indonesia imposes Value Added Tax (VAT) on the provision of services or transfer of taxable goods. The VAT rates are as follows:

1、自2022年4月起，对大多数制造商、零售商、批发商和进口商征收11%的增值税，到2025年征收12%；

Since April 2022, a 11% VAT has been levied on most manufacturers, retailers, wholesalers, and importers, which will increase to 12% by 2025.

2、出口有形和无形商品的增值税税率为零；

The VAT rate for exports of tangible and intangible goods is zero.

3、服务出口的增值税为零。

The VAT for export of services is zero.

所有免税的商品和服务都已列入政府的负面清单。商品包括但不限于货币、金条、证券、酒店、餐馆、摊位供应的食品和饮料、采矿或钻探产品以及基本主食。同时，服务包括保险服务、金融服务、宗教服务、艺术和娱乐服务、非广告广播服务、医疗和保健服务以及教育服务。

（三）奢侈品销售税（PPnBM）

奢侈品销售税（PPnBM）将根据相关规定征收，税率从10%到200%不等。关税分类将根据被视为奢侈品的产品种类而定。在这种情况下，具有一定程度的消费者使用能力或消费者消费的应税产品将被考虑在内。此外，还需要考虑消费的商品的使用价值。除其他外。   

All tax-exempt goods and services are listed in the government's negative list. Goods include but are not limited to currency, gold bars, securities, food and beverages supplied by hotels, restaurants, and stalls, mining or drilling products, and basic staple foods. Meanwhile, services include insurance services, financial services, religious services, art and entertainment services, non-advertising broadcasting services, medical and health services, and educational services. 

1、以下产品清单中包括应缴纳奢侈品销售税的产品：

The following product list includes products subject to luxury goods sales tax:

(1)机动车辆。在这种情况下，有车辆和免税车辆，即公共车辆或为整个社区和国家利益服务的车辆，如救护车、车身、消防员、囚犯和公共交通车辆。

Motor vehicles. In this case, there are taxable vehicles and exempt vehicles, namely public vehicles or vehicles serving the interests of the entire community and the state, such as ambulances, fire trucks, prisoner transport vehicles, and public transportation vehicles.

(2)豪华住宅或住所类，如豪华住宅、公寓、共有公寓、联排别墅等

Luxury residences or dwellings, such as luxury houses, apartments, condominiums, townhouses, etc.

(3)飞机类。在这种情况下，有豁免飞机，如用于国家目的或商业航空运输的飞机。

Aircraft. In this case, exempt aircraft include those used for state purposes or commercial air transportation.

(4)热气球类，无一例外。

Hot air balloons, without exception.

(5)枪支弹药类。在这种情况下，如果枪支设备用于国家目的，如印尼军队或警察使用的枪支设备，则可获得豁免。

Firearms and ammunition. In this case, exemptions are granted if the firearms equipment is used for state purposes, such as those used by the Indonesian military or police.

(6)豪华航运类，如游轮或游艇。在这种情况下，如果船舶用于国家利益、公共交通和旅游业务，则可获得豁免。

Luxury shipping, such as cruise ships or yachts. In this case, exemptions are granted if the vessels are used for national interests, public transportation, and tourism businesses.

2、下文详细介绍了上述物品的奢侈品关税分类：

The following details the luxury goods tariff classifications for the above items:

(1)奢侈品销售税，对被归类为奢侈品的应税商品征收20%的最低税率，例如：

Luxury goods sales tax imposes a minimum tax rate of 20% on taxable goods classified as luxury items, such as:

-公寓或共管公寓 Apartments or condominiums

-联排别墅或别墅群 Townhouses or villa complexes

-作为商业活动地点的豪华住宅 Luxury residences used as commercial activity locations

(2)奢侈品销售税，对被归类为奢侈品的应税商品征收40%的中等税率，例如：

Luxury goods sales tax imposes a medium tax rate of 40% on taxable goods classified as luxury items, such as:

-热气球组 Hot air balloon sets

-其他无推进装置的飞机 Other non-powered aircraft

-枪支和弹药（根据类型），除非用于国家利益。 Firearms and ammunition (depending on the type), unless used for national interests

(3)奢侈品销售税，对被列为奢侈品的应税商品征收50%的中间税率，例如：

Luxury goods sales tax imposes an intermediate tax rate of 50% on taxable goods listed as luxury items, such as:

-飞机类，用于国家目的或商业航空运输的除外 Aircraft, except those used for state purposes or commercial air transportation

-直升机 Helicopters

-枪支和弹药（根据类型），除非用于国家利益。 Firearms and ammunition (depending on the type), unless used for national interests.

(4)对奢侈品征收销售税，对归类为奢侈品的应税商品征收75%的中间税率，例如：

Luxury goods sales tax imposes an intermediate tax rate of 75% on taxable goods classified as luxury items, such as:

-水上交通工具，如豪华游艇和游艇，除非用于国家利益或公共交通。 Watercraft, such as luxury yachts and motorboats, unless used for national interests or public transportation.

-渡轮等水上交通工具，除非是为了国家或公共交通的利益。 Watercraft like ferries, unless used for national interests or public transportation.

（四）土地和建筑物税 Land and Building Tax

中央政府与地区政府之间的财政关系法（HKPD）对地区税收做出了规定，其中包括土地和建筑税（PBB）。每个地区政府都必须颁布一项法规（PeraturanDaerah，或PERDA），对其境内的土地和建筑税进行管理。

The Law on Fiscal Relations between the Central and Regional Governments (HKPD) regulates regional taxes, including the Land and Building Tax (PBB). Each regional government is required to promulgate a regulation (Peraturan Daerah, or PERDA) to administer the PBB within its territory.

根据《HKBD法》，土地和建筑税适用于所有土地和建筑物，但以下行业除外，这些行业受不同法律的管辖：

Under the HKPD Law, the Land and Building Tax applies to all lands and buildings, except for the following sectors governed by different laws:

1、林业  Forestry

2、种植业 Plantation

3、采矿 Mining

4、位于地区领土以外的国家水域的其他工业。 Other industries located in national waters outside the regional territory.

HKBD印花税法规定的最高PBB税率为0.5%，欠税额的确定方法是从征税对象的销售额（NJOP）中扣除不征税的NJOP，然后适用销售额的税率（税率范围为20%至100%）。非应税NJOP的最低金额为1千万印尼盾。必须出具PERDA才能进行调整。

The HKPD Law stipulates that the maximum PBB tax rate is 0.5%. The amount of tax owed is determined by deducting the non-taxable NJOP (Net Taxable Object Value) from the NJOP of the taxable object, and then applying the tax rate (ranging from 20% to 100%) to the NJOP. The minimum amount of non-taxable NJOP is IDR 10 million. Adjustments must be made by issuing a PERDA.

（五）印花税 Stamp Duty

印度尼西亚对个人、公司和其他实体的法律文件征收印花税。自2021年1月起，印花税的常规税率为10,000印尼盾（约为0.62美元）。过去，印花税的税率为3,000印度卢比（约为0.18美元）、6,000印度卢比（约为0.37美元）或上述税率的组合。

Indonesia imposes stamp duty on legal documents of individuals, companies, and other entities. Since January 2021, the regular stamp duty rate has been IDR 10,000 (approximately USD 0.62). In the past, the stamp duty rates were IDR 3,000 (approximately USD 0.18), IDR 6,000 (approximately USD 0.37), or a combination of the above rates.

印花税的征收对象主要包括两类文件，一类是在法庭上用作证据的文件，另一类是解释民事事件的文件。

Stamp duty is mainly levied on two categories of documents: those used as evidence in court and those interpreting civil events.

1、这些民事文件包括以下内容：

These civil documents include the following:

(1)协议、证书、声明书和类似文件及其副本；

Agreements, certificates, statements, and similar documents, as well as their copies;

(2)公证契约和总执行契约及其副本；

Notarial deeds and general enforcement deeds, as well as their copies;

(3)在地契官员（又称土地转让官员）面前签订的契约及其副本；

Deeds executed before a land deed officer (also known as a land transfer officer), as well as their copies;

(4)任何形式和名称的证券；以及

Securities in any form and name;and

(5)申报金额超过5,000,000印尼盾（约311美元）的文件，详细说明资金收讫情况或包含部分或全部债务清偿确认书。

Documents declaring an amount exceeding IDR 5,000,000 (approximately USD 311), specifying the receipt of funds or containing confirmation of partial or full debt repayment.

2、除上述文件外，以下民事文件也受法律管辖：

In addition to the above documents, the following civil documents are also governed by law:

(1)与证券交易有关的文件，如以任何名义或形式进行的期货合约交易；

Documents related to securities transactions, such as futures contract transactions in any name or form;

(2)拍卖记录，包括拍卖总执行契约的摘录、记录、副本和会议记录；以及

Auction records, including excerpts, records, copies, and minutes of the general enforcement deeds of auction; and

(3)政府条例规定的其他文件。

Other documents stipulated by government regulations.

3、以下文件依法免征印花税：

The following documents are exempt from stamp duty by law:

(1)用于管理和改善自然灾害后社会状况的建筑权和土地转让相关文件；

Documents related to building rights and land transfers for managing and improving social conditions after natural disasters;

(2)仅用于慈善或非商业用途的土地和建筑权转让相关文件；

Documents related to the transfer of land and building rights for charitable or non-commercial purposes only;

(3)与执行政府计划和货币或金融政策有关的文件；以及

Documents related to the implementation of government plans and monetary or financial policies; and

(4)根据具有约束力的国际条约或互惠法律执行国际协议的相关文件。

Documents related to the implementation of international agreements in accordance with binding international treaties or reciprocal laws.

(5)电子印花税是另一个需要考虑的问题。价值超过5,000,000印尼盾（350美元）的电子交易文件将需要使用电子印章，这种印章有明确的代码和说明。

Electronic stamp duty is another issue to consider. Electronic transaction documents with a value exceeding IDR 5,000,000 (USD 350) will require the use of electronic stamps with clear codes and instructions.

不过，印尼政府仍在建设处理电子印花税所需的基础设施。

However, the Indonesian government is still building the infrastructure needed to handle electronic stamp duty.

（六）碳税    Carbon Tax

作为保护环境免受碳排放有害影响的一项措施，印尼政府已于2021年实施碳税，但该税从2025年才开始生效。购买含碳商品或从事在特定时间内造成特定数量碳排放的活动的个人或企业是碳税的征收对象。上述碳税主体和碳税征收者构成了碳税纳税人群体。报告、支付和记录要求适用于这些纳税人。

As a measure to protect the environment from the harmful effects of carbon emissions, the Indonesian government implemented a carbon tax in 2021, though it only came into effect in 2025. The carbon tax applies to individuals or enterprises that purchase carbon-containing goods or engage in activities causing specific quantities of carbon emissions within a specified period. These taxpayers, consisting of the above-mentioned carbon tax subjects and collectors, are subject to reporting, payment, and record-keeping requirements.

碳税税率必须至少等于国内碳市场上每公斤二氧化碳当量的碳价。但税率不得低于每公斤二氧化碳当量30印度卢比。碳税应在购买含碳商品时、碳排放活动的每个日历年结束时或其他指定时间缴纳。碳价格将根据市场准备情况逐步推出。

The carbon tax rate must be at least equal to the carbon price per kilogram of carbon dioxide equivalent in the domestic carbon market, but not lower than IDR 30 per kilogram of carbon dioxide equivalent. The tax should be paid at the time of purchasing carbon-containing goods, by the end of each calendar year of carbon-emitting activities, or at other specified times. The carbon price will be phased in according to market readiness.

为了履行碳税义务，参与碳排放交易和抵消以及其他符合环保法律法规的程序的纳税人可能有资格获得碳税减免和/或其他优惠。

To fulfill carbon tax obligations, taxpayers participating in carbon emission trading and offsetting, as well as other procedures compliant with environmental protection laws and regulations, may be eligible for carbon tax reductions and/or other incentives.

以上内容资讯供您参考，不作为专业的税务、法律或其他意见。紫云东方咨询致力于成为客户信赖、专业精湛、业界认可的专业机构，具备税务登记资质，擅长为客户提供国际税与转让定价服务、税务筹划服务、研发费用加计扣除和各类税收优惠申请、税务健康检查服务、汇算清缴服务等专业服务。

The above information is for reference only and does not constitute professional tax, legal, or other advice. Ziyun Oriental Consulting is committed to becoming a professional institution trusted by clients, with exquisite expertise and industry recognition. It holds tax registration qualifications and specializes in providing international taxation and transfer pricing services, tax planning services, R&D expense additional deduction and various tax incentive applications, tax health check services, final settlement services, and other professional services.