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🇮🇩 Indonesia法规

印尼2027年税收GDP比目标11%：税务与海关数字化合规指南

Indonesia Tax-to-GDP Target 11% by 2027 | Tax Compliance

适用国家🇮🇩 印度尼西亚 (Indonesia)
资讯类型法规 (Import/Export Regulations)
信息来源MOF-RI
发布时间

TL;DR

印尼财政部长宣布将税收占GDP比重提升至11%作为2027年前核心财政目标，并配套激励官员、强化数字征管与人员 integrity。关键合规信息包括：1）Coretax系统已推动税收收入增长30%，全面覆盖纳税人；2）海关部门正升级监控系统，加强与企业沟通以堵漏；3）税务/海关官员绩效与奖金挂钩，监管强度和问责制显著提升；4）Eid al-Fitr后将开展一线突击检查；5）系统效能高度依赖人员诚信，违规风险上升。对企业影响：跨境贸易与本地纳税主体须确保Coretax申报准确及时，主动配合海关数据对接，建立内部税务合规审计机制，防范因系统误报或人为疏失引发的稽查与声誉风险。

行动清单

  • >立即核查Coretax系统中所有企业税务登记与申报状态，确保2024年Q3前完成历史数据补正（DG of Taxes）
  • >在2024年Eid al-Fitr（4月10日）后两周内，主动联系印尼海关总局（DJBC）确认电子报关系统（INATRADE/CEISA）接入状态及数据同步要求
  • >于2024年底前完成财税团队反舞弊与合规诚信培训，并留存记录备查（BKPM/MOF-RI抽查依据）
  • >Audit and validate all taxpayer registrations and filing histories in Coretax by Q3 2024; remediate discrepancies with Directorate General of Taxes (DGT)
  • >Confirm integration status and real-time data synchronization requirements with Indonesia’s Directorate General of Customs and Excise (DJBC) within two weeks after Eid al-Fitr 2024 (April 10, 2024)
  • >Conduct mandatory integrity and anti-fraud training for local tax and finance staff by December 31, 2024; retain records for MOF-RI inspection

English Summary

Indonesia aims to raise its tax-to-GDP ratio to 11% by 2027, with Finance Minister Purbaya Yudhi Sadewa linking official bonuses to this target. Key compliance implications: the Coretax digital tax administration system—credited with a 30% revenue increase—is now central to all taxpayer interactions; customs digitalization is accelerating, including enhanced monitoring and business outreach to prevent revenue leakage; post-Eid al-Fitr, intensified field inspections and internal oversight will commence; personnel integrity is emphasized as critical—system effectiveness depends on ethical implementation. Foreign businesses operating in Indonesia must ensure accurate and timely Coretax filings, proactively align with customs data requirements (e.g., e-manifests, real-time declarations), and strengthen internal tax governance to mitigate audit risk and reputational exposure.

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常见问题解答

印尼税收GDP比目标11%是否意味着企业税负会提高？+
不直接提高法定税率，但征管效率大幅提升——Coretax系统自动化稽核、海关数据联动将显著减少申报误差与漏缴空间。企业需优化内部计税流程，避免因技术性失误触发稽查或滞纳金。
Coretax系统是否强制所有外资企业使用？+
是。自2023年起，所有在印尼注册纳税的企业（含PMA公司）必须通过Coretax完成企业所得税、增值税及预提税申报与缴纳，纸质申报已全面停用。
海关数字化升级会影响我的进口清关时效吗？+
短期可能因系统切换出现延迟，但长期将加快通关——印尼正推广‘单一窗口+AI风险分级’，合规企业可申请AEO认证享受优先查验与72小时快速放行。
财政部提到的‘人员诚信’要求，对我的本地雇员有何具体影响？+
税务/关务岗位员工须签署MOF-RI《廉洁履职承诺书》，并纳入年度合规考核；若发生协助逃税、篡改Coretax数据等行为，企业将承担连带法律责任并列入高风险名单。
Eid al-Fitr后的突击检查会涉及哪些文件？+
重点核查Coretax原始申报凭证、银行流水匹配性、关联交易定价文档、海关完税证明及电子账簿系统（SAP/Oracle）导出日志，建议提前完成三证（税务登记证、NIB、NPWP）一致性自查。

相关关键词

Indonesia tax complianceCoretax Indonesiatax-to-GDP ratio IndonesiaIndonesian customs digitalizationBKPM tax incentives
官方原文参考点击展开
Jakarta (ANTARA) - Indonesian Finance Minister Purbaya Yudhi Sadewa has promised bonuses for all tax and customs officials if they succeed in raising Indonesia’s tax-to-GDP ratio to around 11 percent by 2027. "If the income rises with the tax ratio, let’s say, nearing 11 percent next year, I will ask Mr. President (Prabowo Subianto) to grant bonuses for you all," he told ministry aides during the inauguration of echelon II officials in Jakarta on Tuesday. With that in mind, Purbaya urged all officials at the Directorate General of Tax and the Directorate General of Customs and Excise to work to the best of their ability while upholding integrity to boost state revenue. He explained that the government had chosen to raise the tax-to-GDP ratio as one of its primary initiatives to expand fiscal space, which, in turn, is expected to allow for higher spending in pursuit of economic growth. To that end, the state treasurer noted that his ministry is investing greater efforts in service digitalization, notably through the implementation of the tax administration system, Coretax, which he credited for a 30 percent increase in tax revenue. He added that the digitalization program would extend to the customs office, citing plans to enhance the monitoring system and strengthen communication with the business community in hopes of mitigating risks of leakage in state revenue. On that note, Purbaya emphasized that building personnel capacity is as crucial as system effectiveness, which ultimately depends on human resource quality. "A system, regardless of how advanced it is, will eventually collapse if it is managed by personnel with unreliable integrity," he affirmed. He further cautioned his aides that the performance of state revenue would always be under public scrutiny, noting that blame for underwhelming trends often falls on those managing tax, customs, and excise. The minister concluded by revealing plans to heighten oversight of work units, bolster internal coordination, and intensify firsthand inspections after Eid al-Fitr to ensure the ministry remains on track. Related news: Indonesia's economy grows 5.11 pct on strong consumption Related news: Indonesia's new fiscal policy: Growth first, levies later Related news: BPS note a 6.19pct growth in e-retail, marketplace transactionsTranslator: Bayu Saputra, Tegar NurfitraEditor: Azis Kurmala Copyright © ANTARA 2026
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