🇮🇩 Indonesia牌照

印尼2026年灾后特别财政转移许可与贷款宽免指南

来源：MOF-ID · Antara Indonesia生效日期：2026-02-28发布：2026/3/11

作者：东南亚合规中心编辑团队

TL;DR · 核心要点

印尼财政部于2026年2月底向苏门答腊三省受灾地区拨付4.39万亿印尼盾（约2.51亿美元）额外区域转移资金（TKD），总额达10.65万亿盾，分三阶段（2–4月）发放。关键合规信息包括：1）TKD增拨依据总统令，动用DAU、DBH及特区基金；2）允许无条件使用指定TKD用于灾后重建；3）PEN贷款实施三项宽免：本息延期、期限延至15年、超70%损毁基建贷款可有条件核销；4）宽免需依PEN规则申请，非自动生效；5）目前仅4个地方政府已启用该宽免。对企业影响：在苏门答腊开展基建、工程、金融或地方采购的中资企业须主动对接地方政府财政部门，核查TKD使用权限及PEN债务重组资格，避免因资金用途限制或还款违约引发合规风险。

✅ 合规行动清单 · Compliance Checklist

›立即联系苏门答腊三省财政局（BPKAD）确认贵司参与项目是否适用TKD无条件使用条款，并提交资金用途说明（2026年4月30日前）
›如涉及国家经济复苏计划（PEN）贷款，向印尼财政部下属PEN执行办公室提交资产损毁评估报告及贷款宽免申请（损毁率须≥70%，截止2026年4月15日）
›委托本地合规顾问复核2026年TKD拨款文件与合同条款，确保工程款支付路径符合DAU/DBH专项使用监管要求

›Contact the Provincial BPKAD (Regional Finance Office) in the three Sumatran provinces to confirm eligibility for unconditional TKD use and submit a formal fund utilization statement by April 30, 2026
›If holding a PEN loan, submit an asset damage assessment report (>70% destruction) and formal loan relief application to the MOF’s PEN Implementation Office by April 15, 2026
›Engage a local Indonesian compliance advisor to audit TKD disbursement documentation and contractual payment flows against DAU/DBH earmarking regulations before April 2026

English Summary

Indonesia’s Ministry of Finance disbursed Rp4.39 trillion in additional Regional Transfer Funds (TKD) to disaster-affected provinces in Sumatra in February 2026, with total allocated relief reaching Rp10.65 trillion. Disbursements occur in three tranches (Feb–Apr 2026), funded via DAU, DBH, and Special Autonomy funds per Presidential Instruction. Key compliance requirements include: (1) unconditional use of earmarked TKD for disaster response, rehabilitation, and reconstruction; (2) PEN loan relief—principal/interest payment deferral, term extension up to 15 years, and conditional write-off for infrastructure assets >70% damaged by floods/landslides; (3) relief is not automatic and requires formal application under PEN loan rules. Four regional governments have already utilized this. Foreign businesses operating in affected areas—especially in construction, infrastructure finance, or local procurement—must proactively verify TKD eligibility with provincial finance offices and assess PEN debt restructuring options before April 2026.

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常见问题解答

我们是中资基建公司在楠榜省承建道路项目，能否直接用这笔TKD支付分包商？+

可以，但必须由楠榜省政府财政局（BPKAD）出具书面确认函，明确该项目属于‘灾后重建’范畴，并在资金到账后15日内向省审计署（BPK）报备用途。未经确认擅自挪用可能触发《区域财政法》第32条违规处罚。

PEN贷款宽免是否适用于外资控股的印尼子公司？+

适用。只要贷款主体为在印尼合法注册的企业（含外资持股），且项目位于受灾区域并满足70%资产损毁标准，即可申请。但须由印尼籍法人代表签署申请，并提供BPS（统计局）认证的灾损鉴定报告。

TKD分三批拨付，我们能否只申请第二批？+

不能。三批TKD是连续补足机制，旨在弥补2026年预算较2025年的差额。企业需配合地方政府完成整年度资金缺口测算，首批未申领将导致后续批次自动取消，且不可追溯补发。

如果项目不在67个直接受灾地区，但在周边受影响区域，还能享受政策吗？+

可以。政策明确覆盖‘直接受灾地区及周边因灾害导致TKD下降的区域’，需由省级政府出具《财政影响证明》，说明2026年TKD较2025年减少的具体金额和原因，方可纳入支持范围。

贷款核销后，是否还需缴纳企业所得税？+

是。根据印尼税务总署（DJP）2025年第12号公告，核销债务构成应税收入，需按15%税率申报。但若用于重建且提供重建支出凭证，可申请税收抵扣，须在核销当季度末前向税务局提交专项申请。

相关关键词

Indonesia TKDPEN loan reliefdisaster fiscal transferregional transfer fund IndonesiaBKPM compliance

📄 官方原文参考（英文）点击展开

Jakarta (ANTARA) - The Ministry of Finance distributed additional regional transfers (TKD) worth Rp4.39 trillion (US$251 million) to three disaster-affected provinces in Sumatra at the end of February 2026. The additional TKD allocation was intended for 67 regions in the three provinces directly affected by the disasters, as well as for surrounding regions affected by the disasters, which experienced a TKD decrease in the 2026 Fiscal Year compared to the previous year. "The addition aims to support regional governments in post-disaster recovery, in addition to utilizing funding from the central government for emergency response, rehabilitation, and reconstruction," the ministry's Head of the Communication and Information Service Bureau, Deni Surjantoro, said on Tuesday. The total additional TKD allocation set by the Minister of Finance is reaching Rp10.65 trillion (US$609 million). The additional TKD for each region will be given in stages to make up for the reduction in the 2026 State Budget TKD allocation compared to 2025, following the Presidential Instruction, using extra general allocation fund (DAU), profit-sharing fund (DBH), and special autonomy funds. The Ministry of Finance distributes the additional TKD in three stages, namely in February, March, and April. In addition, as an initial step to support disaster management and recovery, Minister of Finance Purbaya Yudhi Sadewa regulated the relaxation of the distribution and use of TKD in disaster-affected areas, including unconditional distribution and use of earmarked TKD for natural disaster management and post-disaster recovery, as well as relaxation of loan obligations for the National Economic Recovery (PEN) program to disaster-affected areas. These three conditions include a postponement of principal and/or interest payments during the post-disaster period, an extension of the loan term of up to 15 years, and a conditional write-off of remaining loans for infrastructure that has been completely or severely damaged by floods, flash floods, or landslides, where the damage exceeds 70 percent of the asset's value. This relief is not automatic and is granted according to the rules of the PEN loan. To date, the PEN loan relaxation has been utilized by four regional governments affected by the disaster in Sumatra. Related news: Prabowo approves Rp10.6T for disaster recovery in three provinces Related news: Govt urges regions to improve fiscal discipline amid transfer shift Related news: No more cuts to regional transfer funds in 2026 budget, Minister saysTranslator: Imamatul Silfia, Resinta SulistiyandariEditor: Azis Kurmala Copyright © ANTARA 2026