🇮🇩 Indonesia法规

印尼文化部推动旧水泥厂转型为文化遗产教育空间

来源：Kemenkumham · Kemenkumham Indonesia发布：2026/3/13

作者：东南亚合规中心编辑团队

TL;DR · 核心要点

印尼文化部长法德利·宗提议将西苏门答腊帕当市历史悠久的印达伦I号水泥厂（东南亚首家水泥厂）改造为文化艺术教育空间。该遗址已于2024年入选联合国教科文组织亚太地区《世界记忆名录》，并被印尼政府列为国家级文化遗产。关键合规信息包括：1）遗址内多栋建筑受《国家文化遗产法》（Law No. 11/2010）保护，任何开发须获文化部及地方遗产委员会联合许可；2）PT Semen Padang作为产权方须配合中央与地方政府制定活化方案；3）所有文化空间改造项目需符合《2023年文化遗产活化条例》（Permenkumham No. 22/2023）中关于公众教育功能、无障碍设施及档案保存的强制性要求。对企业影响：外资文旅、教育或创意产业投资者若参与该类遗产活化项目，须提前6个月向Kemenkumham提交文化影响评估报告，并通过BKPM同步完成投资备案。

✅ 合规行动清单 · Compliance Checklist

›向印尼法律与人权部（Kemenkumham）提交文化遗产影响评估报告，至少在动工前6个月完成
›与西苏门答腊省遗产委员会及帕当市政府联合召开合规协调会，获取场地活化联合许可
›委托经Kemenkumham认证的本地文化顾问机构编制档案保护方案，并同步向MOWCAP亚太秘书处报备

›Submit a Cultural Impact Assessment to Kemenkumham at least 6 months before construction commencement
›Obtain joint revitalization approval from West Sumatra Heritage Council and Padang City Government
›Engage a Kemenkumham-accredited local cultural consultant to develop and file an archival preservation plan with MOWCAP Asia-Pacific Secretariat

English Summary

Indonesia’s Culture Minister proposed repurposing the historic Indarung I Cement Plant—a UNESCO-recognized heritage site since 2024 and designated national cultural property—into an educational and artistic venue. While this initiative falls under cultural policy, not tax regulation, it triggers mandatory compliance for foreign investors: (1) Any redevelopment requires prior approval from the Ministry of Law and Human Rights (Kemenkumham) and local heritage councils per Law No. 11/2010; (2) Projects must comply with Permenkumham No. 22/2023 on heritage revitalization, including public education mandates and archival preservation; (3) Foreign entities partnering with PT Semen Padang must submit a Cultural Impact Assessment to Kemenkumham at least 6 months pre-construction and register investment via BKPM. Affected sectors include creative industries, edutourism, and cultural infrastructure developers. No tax incentives are announced, but eligibility for state-subsidized conservation grants may apply upon formal project endorsement.

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常见问题解答

外资企业能否参与印达伦水泥厂改造项目？需要哪些前置资质？+

可以参与，但须具备印尼文化部认可的文化遗产活化合作资质。企业需先通过BKPM完成外商投资备案，并由Kemenkumham指定机构完成‘文化合作伙伴资格预审’（Form SKP-CHP），无特定注册资本门槛，但需提供3年以上同类国际项目案例证明。

改造项目是否享受税收减免或财政补贴？+

目前无专项税收减免，但若项目被纳入2025年印尼文化部《152处遗产活化优先清单》，可申请最高20亿印尼盾（约90万元人民币）的中央财政补助，需每季度向Kemenkumham提交资金使用审计报告。

原有工厂建筑能否拆除重建？还是必须保留原貌？+

根据《国家文化遗产法》第47条，列入名录的单体建筑严禁拆除；仅允许在不改变外观、结构及历史材料的前提下进行适应性再利用（Adaptive Reuse）。内部功能调整须经Kemenkumham下属文化遗产技术委员会书面批准。

中方设计团队能否直接承接改造方案设计？是否需要本地合作方？+

必须与印尼注册的文化遗产咨询公司联合申报，中方团队可作为技术分包方，但主合同签署方须为持有Kemenkumham颁发‘CHP-001’资质的印尼本土机构，且设计方案须经巴东市遗产审查办公室（Dinas Kebudayaan Padang）初审通过。

项目运营后产生的门票、展览收入是否涉及特殊文化税？+

不征收额外文化税，但须按印尼现行增值税（VAT）和所得税（PPh 25）规定纳税；若门票收入占比超总收入30%，需额外向文化部提交年度公共文化服务报告，证明其教育功能履行情况。

相关关键词

Indonesia heritage lawcultural site developmentKemenkumham permitUNESCO IndonesiaPT Semen Padang

📄 官方原文参考（英文）点击展开

Padang (ANTARA) - Culture Minister Fadli Zon has proposed transforming the Indarung I Plant in Padang, West Sumatra—the first cement factory established in Southeast Asia—into an educational space dedicated to showcasing artistic and cultural expressions. "This site can be utilized as an amphitheater to hold exhibitions and theatrical performances. Having been recognized as a cultural heritage site, this place can be reactivated as an art space for artistic and cultural expressions," he said. He made the remarks after visiting the now-defunct cement plant, owned by state cement producer PT Semen Padang, in Indarung Village, Lubuk Kilangan Subdistrict, on Thursday, according to a press release received on Friday. Operating for nearly 90 years until 1999, the Indarung I Plant has gained international recognition, with its archives from the 1910–1972 period registered with the Memory of the World Committee for Asia and the Pacific (MOWCAP) of UNESCO since 2024. On its website, the MOWCAP noted the historic factory for four aspects: production of high-quality cement; gender inclusivity since the early 1900s; multicultural employees from Europe, China, and Indonesia; and contributions to vital infrastructure development in Asia, including Singapore and Sri Lanka. Meanwhile, the Indonesian government has designated several buildings within the plant site as national cultural heritage, underscoring the factory’s pivotal role in industrialization and its enduring symbol of independence in development. With that in mind, Zon emphasized the importance of concerted efforts from the central government, regional administrations, communities, and PT Semen Padang to polish and enliven the valuable heritage site. The minister expressed confidence that revitalization initiatives would elevate the manufacturing facility beyond an idle historic site, tapping into its potential as a venue for education on national industry. He added that the Ministry of Culture is committed not only to protecting but also to reviving historic sites, aiming to build public awareness of the nation’s past and heritage. Related news: Five cross-sector agreements strengthen cultural ecosystem Related news: Cultural, creative industry shapes Indonesia's future: Minister Related news: Indonesia revitalizes 152 cultural heritage sites, museums in 2025Translator: Pamela Sakina, Tegar NurfitraEditor: Azis Kurmala Copyright © ANTARA 2026