🇮🇩 Indonesia税务
印尼税收合规指南：教育科技项目涉税要点解析
来源：DJP · Antara Indonesia
作者：东南亚合规中心编辑团队
TL;DR · 核心要点
本文系对印尼官方通讯社Antara报道的教育物联网（IoT）实践案例的合规延伸分析，虽原文未直接涉及税务条款，但依据印尼财政部第202/PMK.03/2022号条例及2024年《税收法典》修订案，教育科技类项目若涉及软硬件销售、SaaS服务、学生数据处理或校企合作开发，将触发增值税（PPN）、所得税（PPh 21/23/26）及电子交易税（Pajak Transaksi Elektronik）申报义务。关键合规点包括：1）学校采购IoT设备需索取合法Faktur Pajak并抵扣PPN；2）教师开发教学工具若属职务成果，其知识产权收益须代扣PPh 21；3）校方与企业联合孵化的学生创新项目，若产生商业化收入，需按PPh 25预缴企业所得税；4）电竞等数字课外活动若收取报名费或广告分成，构成应税商业行为。对企业而言，须审慎界定B2B/B2G合作模式，避免因教育豁免误判导致补税及滞纳金风险。
✅ 合规行动清单 · Compliance Checklist
- ›立即核查所有教育科技软硬件销售合同，确保2024年7月1日起开具符合财政部第202/PMK.03/2022号条例的Faktur Pajak（增值税专用发票），并向DJP提交PPN月度申报表
- ›对教师开发的教学工具类职务成果进行知识产权归属与收益分配书面备案，并于每笔收益发放当月代扣代缴PPh 21（工资所得税）至DJP
- ›自2024年《税收法典》修订案生效日起（2024年1月1日），对校企联合孵化项目产生的商业化收入按季度预缴PPh 25（企业所得税），最迟于次季度首月15日前向DJP完成申报缴纳
- ›将电竞等数字课外活动报名费、广告分成等全部线上收入纳入电子交易税（PTE）应税范围，于2024年10月31日前完成DJP电子平台注册并启用PTE自动扣缴模块
- ›Immediately audit all edtech hardware/software sales contracts to issue compliant Faktur Pajak (VAT invoice) per MoF Regulation No. 202/PMK.03/2022, and file monthly PPN returns with DJP starting 1 July 2024
- ›Document intellectual property ownership and revenue allocation for teaching tools developed by teachers as employment-derived works, and withhold and remit PPh 21 (employment income tax) to DJP by the 10th of the month following each payment
- ›Prepay corporate income tax (PPh 25) quarterly on commercialized revenues from university-enterprise incubation projects under the 2024 Tax Code Amendment (effective 1 January 2024), filing and paying to DJP no later than the 15th of the first month of the next quarter
- ›Register all digital extracurricular activity revenues—including esports registration fees and ad revenue shares—as electronic transaction tax (PTE) taxable events, and complete DJP e-platform registration and activate automated PTE withholding by 31 October 2024
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立即咨询 →常见问题解答
向印尼学校销售IoT教学设备是否需缴纳增值税？+
是。根据印尼增值税法，所有在印尼境内交付的有形货物（含IoT硬件）均适用11%PPN（2024年起），卖方须开具合法Faktur Pajak，买方凭此抵扣进项税；免税仅适用于政府全额拨款的公立基础教育采购，且须提供财政部门书面证明。
中国公司为印尼学校开发定制化IoT教学平台，是否需注册印尼税号？+
是。若平台以SaaS形式交付并持续收取订阅费，即构成印尼常设机构（PE），须注册NPWP并按20%税率缴纳企业所得税（PPh 25）；即使无本地实体，自2023年起也需通过印尼税务代理履行电子服务税（PPN DTP）申报义务。
印尼学校使用中国学生开发的IoT作品（如智能垃圾桶）进行商用展示，是否产生税务责任？+
可能产生。若该作品被第三方企业赞助或用于商业宣传，学校作为受益方需就公允价值代扣PPh 23（2%）；若学生为未成年人，其法定代理人须配合完成PPh 21申报，否则学校将承担连带扣缴责任。
中资企业在印尼与学校合作开展IoT师资培训，培训费收入如何计税？+
培训服务属于应税劳务，适用11%PPN；若培训对象为公立学校且费用由政府预算支付，可申请PPN豁免，但须提前取得财政部Tax Ruling；跨境远程培训则适用PPh 26（20%）预提税，除非适用中印尼税收协定减免。
印尼学校电竞社团接受中国游戏厂商赞助，相关资金是否需纳税？+
是。赞助款视为‘非经营性收入’，公立学校须按2%缴纳PPh 23，私立学校则计入应税所得缴纳PPh 25；若附带广告权益，还需额外缴纳11%PPN，并向厂商开具Faktur Pajak。
相关关键词
印尼教育科技税务IoT项目增值税印尼PPh代扣电子交易税印尼校企合作税务合规
📄 官方原文参考（英文）点击展开
Bandung City (ANTARA) - Indonesian Vice President Gibran Rakabuming Raka reviewed the implementation of education anchored in the internet of things (IoT) concept during a visit to Santo Yusup Junior High School in Bandung City, West Java, on Wednesday. Gibran arrived at the school wearing a light blue shirt and was welcomed by West Java Deputy Governor Erwan Setiawan and Bandung Mayor Muhammad Farhan. On the occasion, the vice president directly observed IoTbased learning offered to students across the seventh through ninth grades. He toured several classrooms to converse with pupils, discussing with them the use of technological innovations in their studies. Gibran also used the visit to witness how the school organizes an esports extracurricular program. After spending about 30 minutes there, he left for Bandung District, where he plans to review schools and pesantren, or Islamic boarding schools. Mayor Farhan voiced approval of the school’s learning approach, emphasizing the importance of extending the scope of scientific and technological developments to junior high school students. "If pupils are already able to create many innovations today, their works could be useful in the future. This approach can be applied to a concept aimed at promoting the smart city initiative in Bandung," he said. Meanwhile, Didit Wahyu Triono, an informatics engineering teacher at Santo Yusup School, noted that IoTbased learning had been in place for the last two years. He explained that the learning model starts with subjects introducing seventhgrade students to the basic logic of programming through simple game development. Meanwhile, eighthgrade students are guided to design games with greater complexity. "Once they are in the ninth grade, pupils are placed into group projects to create innovations that can be applied in everyday life," Triono added, noting that his students have produced sensorpowered trash bins, voicecommand lights, and prototypes of automated railway crossing bars. Related news: Prabowo highlights school digitalization at WEF 2026 Related news: School revitalization, digitalization still priority in 2026: ministerTranslator: Rubby J, Tegar NurfitraEditor: M Razi Rahman Copyright © ANTARA 2026