🇮🇩 Indonesia税务
印尼税务合规指南：外资并购交易的申报与代扣义务
来源：DGCI · Antara Indonesia
作者：东南亚合规中心编辑团队
TL;DR · 核心要点
本文档并非印尼政府发布的税务新规，而是国际并购新闻稿，不构成印尼税务法律依据。但该交易涉及印尼企业可能参与的跨境投资架构，需关注印尼税法对外国投资者收购本地实体或印尼股东出售股权的合规要求。关键合规信息包括：1）印尼对非居民企业转让印尼公司股权征收20%最终所得税（PPh Pasal 26），由印尼买方或支付方代扣；2）若交易通过离岸控股公司进行，须注意印尼反避税规则（如经济实质法、受控外国公司CFC规则适用风险）；3）资本利得需按印尼税法确认纳税义务主体及申报时限（年度SPT 21/23截止日为次年3月31日）。企业实际影响：中国企业在印尼开展类似并购时，须提前设计交易结构、履行代扣代缴义务，并准备转让定价文档以应对税务稽查。
✅ 合规行动清单 · Compliance Checklist
- ›核查印尼境内付款方是否已就向非居民股东支付的股权转让款代扣20% PPh Pasal 26税款，并于当月20日前缴入国库
- ›若交易涉及印尼子公司或股东，须在次年3月31日前完成年度所得税申报表SPT 1771，附股权转让证明及估值文件
- ›委托持牌税务顾问评估离岸交易架构是否触发印尼CFC规则或经济实质要求，最迟于交易交割前30日完成合规诊断
- ›Confirm that the Indonesian payer has withheld and remitted 20% Article 26 Income Tax on any consideration paid to non-resident shareholders, due by the 20th of the following month
- ›File annual Corporate Income Tax Return (Form 1771) by March 31 next year, including share transfer documentation and independent valuation reports if applicable
- ›Engage a licensed Indonesian tax advisor to conduct CFC and economic substance analysis of offshore holding structures no later than 30 days prior to closing
English Summary
This is not an official Indonesian tax regulation but a press release on a UAE-Italy M&A transaction. However, it triggers key compliance considerations for foreign businesses operating in or transacting with Indonesia. Under Indonesian tax law, non-resident sellers of Indonesian equity are subject to a 20% final income tax (Article 26 Income Tax), withheld by the Indonesian buyer or paying agent. Cross-border transactions involving offshore holding structures must assess CFC rules and economic substance requirements under Minister of Finance Regulation No. 179/PMK.03/2022. Capital gains from share disposals must be reported annually via SPT Form 1771 (deadline: March 31 following the fiscal year). Affected parties include foreign investors acquiring Indonesian entities, Indonesian buyers making outbound payments, and local subsidiaries involved in group restructuring. Failure to withhold or report may trigger penalties up to 200% of unpaid tax.
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立即咨询 →常见问题解答
中国企业在印尼收购目标公司股权，是否需要缴纳印花税？+
是的。根据印尼《印花税法》（Law No. 10/2020），股权转让协议、公司章程修订等法律文件须缴纳印花税，标准税率为Rp10,000（约人民币4.8元）每份文件，且无起征点。该税由签署方自行贴花或电子缴纳，未缴不影响合同效力但可能被处以罚款。
印尼对外国投资者转让印尼公司股份取得的收益如何征税？+
若卖方为非印尼税务居民，其转让印尼公司股份所得适用20%最终所得税（PPh Pasal 26），由印尼买方或支付方代扣代缴；若卖方为印尼税务居民，则按累进税率（5%-30%）计入年度综合所得税申报。
通过BVI或开曼公司间接收购印尼企业，是否可规避印尼税负？+
不可完全规避。印尼自2023年起强化反避税监管，若离岸公司缺乏经济实质或主要功能为避税，印尼税务局（DJP）可依据GAAR条款穿透征税，并适用CFC规则将未分配利润视同股息征税。
并购后印尼子公司是否需调整转让定价政策？+
是的。若交易导致关联交易模式、职能风险或资产配置变化，须在6个月内更新本地文档（Local File）和主文档（Master File），并确保符合印尼财政部第213/PMK.03/2016号令关于可比性分析与利润分割的要求。
印尼税务局是否会因该类国际并购启动专项稽查？+
会。印尼税务总局（DJP）已将跨境并购列为2024–2026年重点稽查领域，尤其关注估值合理性、资金流真实性及税收协定滥用行为。企业应提前准备完整的交易备忘录、董事会决议、独立估值报告及资金流水凭证。
相关关键词
印尼税务并购代扣税PPh 26印尼资本利得税印尼反避税
📄 官方原文参考（英文）点击展开
Transaction results in 60.8% ownership by 2PointZero Packaging becomes the sixth consumer-focused vertical with ISEM as an anchor Abu Dhabi, United Arab Emirates--(ANTARA/Business Wire)--2PointZero Group PJSC (ADX: 2PointZero), a next-generation investment powerhouse focused on energy and consumer sectors, announced today that it has formally completed the transaction to acquire a majority position in ISEM, a leading European packaging group serving beauty, fashion, luxury, nutraceuticals and more, for AED 704 million through a combination of secondary and primary capital earmarked to accelerate organic and inorganic growth. 2PointZero Group now holds 60.8% of ISEM, while Peninsula Capital and minority investors own the remaining 39.2%. This marks the start of a strategic partnership between 2PointZero and Peninsula. Together, the partners will reinforce ISEM’s leadership position with a focus on category and geographic expansion, embedding AI and digital technology across the business — from manufacturing to client operations — and supporting targeted M&A to extend ISEM’s industrial footprint and product capabilities. Samia Bouazza, CEO of 2PointZero Group, said: “The completion of this transaction marks an important step in advancing our global growth ambitions and establishing a scalable platform in the packaging industry. Packaging will become our sixth consumer-focused vertical. During our visit to ISEM’s facilities, I was particularly impressed by the level of automation, advanced robotics assembly, and state-of-the-art facilities, which drive operational efficiency, consistency, and margin strength." Bouazza added: “Our entry into packaging is due to the sector continuing to deliver strong CAGR growth across multiple sub-segments, such as food, pharmaceuticals, and luxury. With our track record in strategic M&A, AI deployment, and operational integration, we are well positioned to support ISEM in accelerating its international expansion, while expanding across both primary and secondary packaging and delivering long-term returns for our shareholders.” The closing of this transaction clearly represents an expansion into packaging by 2PointZero Group, establishing its sixth consumer-focused vertical whilst complementing its existing beauty and apparel businesses. The Italian-based ISEM Group, founded in 1949 and headquartered in Bologna, is a highly automated leader that reinforces the 'Made in Italy' brand hallmark. Globally, ISEM is recognised for its quality, innovation, and association with key luxury clients, including LVMH, Kiko, Gucci, L’Oréal, Puig, and Coty Lancaster. ISEM products include rigid boxes, folding cases, silk paper, and dust bags, with an industrial footprint comprising 11 manufacturing plants spanning more than 100,000 m². Borja Prado, Founding Partner of Peninsula Capital, commented: “Completion of this transaction marks the beginning of an exciting new phase for ISEM. The group has established itself as the packaging partner of choice for the world’s most demanding luxury clients, and this investment will provide ISEM with the capital, global reach, and strategic support to further accelerate its expansion. Partnering with 2PointZero brings complementary capabilities that we believe will be transformative — not only for ISEM, but for the clients it serves as well. We look forward to building the next chapter together.” Francesco Pintucci, CEO of ISEM Packaging Group, commented: “Today marks the start of a next chapter of the Group. The Group can now offer our clients: greater scale without losing the precision and personal commitment that sets ISEM apart. Group’s people, craftsmanship and relationships with the world’s leading luxury houses — those remain the heart of everything ISEM does. With 2PointZero and Peninsula, ISEM has the platform to take that offer global. I am proud of what we have built in a very short time and thank the entrepreneurs, my friends and part of our incredible journey, all Groups’ people and all our stakeholders, clients, suppliers, for their important support.” Partners and senior associates from the leading global law firm, Hogan Lovells, advised 2PointZero and Peninsula Capital on buy-side M&A and FDI matters and antitrust matters. Legance assisted Peninsula Capital on its reinvestment in ISEM and the stakeholders’ agreements with 2PointZero Group, and Van Campen Liem advised [Peninsula] on deal structuring. At the same time, Gatti Pavesi Bianchi Ludovici and Herbert Smith Freehills Kramer advised on the sell-side throughout the sale process. Source: AETOSWire Contacts Wassim El Jurdi 2PointZero Group E: wassim@2PointZero.com Rawad Khattar Weber Shandwick E: rkhattar@webershandwick.com Source: 2PointZero Group PJSCReporter: PR WireEditor: PR Wire Copyright © ANTARA 2026