🇮🇩 Indonesia税务

印尼政府扩大MSME市场准入支持政策 | 税收与合规指南

来源：KemenKopUKM · Antara Indonesia生效日期：2025-03-06发布：2026/3/7

作者：东南亚合规中心编辑团队

TL;DR · 核心要点

印尼政府正通过开放国有公共设施、举办全国性展销活动及推动数字化工具，系统性提升中小微企业（MSMEs）市场可及性与品牌能力建设。核心举措包括：鼓励所有国有公共设施为家庭主妇等小微经营者提供经营与推广空间；3月6–8日于雅加达举办‘千味之旅’食品市集，覆盖40+精选摊位；计划在苏门答腊、爪哇至巴布亚等全境复制同类活动；同步推进‘Sapa UMKM’超级App服务5700万MSME。政策虽未直接调整税制，但明确要求提升产品标准、品牌与营销能力——间接影响税务合规基础（如发票管理、电商收入申报）。对中资企业而言，参与此类活动需提前向地方政府备案，使用国有场地须遵守BKPM与地方贸易局联合监管要求，并确保所有销售行为符合印尼增值税（PPN）及所得税（PPh 21/25）申报义务。

✅ 合规行动清单 · Compliance Checklist

›立即核查合作印尼MSME是否持有有效NPWP及e-Faktur账号，确保其销售开票符合DJPUKMS第22/2022号令要求
›计划参与3月6–8日雅加达‘千味之旅’市集的企业，须于2月25日前向雅加达特区贸易局（Dinas Perdagangan DKI）提交摊位申请及产品清单
›使用国有停车场、体育场馆等公共设施开展MSME促销的，须与设施管理单位（如PBJS）签署书面协议并报BKPM备案

›Verify that your Indonesian MSME partner holds a valid NPWP and active e-Faktur account before commercial collaboration begins.
›Submit stall application and product list to DKI Jakarta Trade Office by February 25, 2025, to participate in the March 6–8 'Jejak Jajanan Nusantara' bazaar.
›Sign a written agreement with the state facility operator (e.g., PBJS) and notify BKPM within 7 days when using public infrastructure for MSME promotion.

English Summary

Indonesia’s government is expanding market access for MSMEs by leveraging state-owned public facilities, launching nationwide promotional events (e.g., 'Jejak Jajanan Nusantara' food bazaar, March 6–8, Jakarta), and rolling out the 'Sapa UMKM' super app targeting 57 million MSMEs. While no new tax rates or filing deadlines are introduced, the policy emphasizes upgrading product quality, branding, and digital marketing — all of which trigger existing tax compliance obligations: VAT (PPN) registration for sellers exceeding IDR 4.8 billion annual turnover; mandatory e-invoicing (e-Faktur) for taxable enterprises; and monthly PPh 25 withholding for business income. Foreign businesses partnering with Indonesian MSMEs must ensure local partners maintain valid NPWP, issue compliant invoices, and report sales via DJP Online. Non-compliance risks penalties under Law No. 28/2007 on Taxation. The initiatives fall under BKPM and Ministry of Cooperatives & SMEs oversight, not direct tax authority (DJP) rulemaking.

⚡ 这篇文章的要点太复杂？让 AI 帮你 30 秒解读

立即咨询 →

常见问题解答

中国小微企业能否直接报名参加‘千味之旅’雅加达市集？+

不可以。该活动仅面向已注册印尼NPWP、拥有本地银行账户且由印尼公民或持KITAS的常驻外国人运营的MSME。中方企业需通过合资实体、本地代理或与印尼MSME联合参展，并提前完成BPOM食品许可及Halal认证（如适用）方可入场销售。

使用国有停车场办市集是否需要额外缴税？+

不新增税种，但场地使用费收入须计入企业应税所得，按20%税率缴纳PPh 25；若属政府补贴性质，则需确认是否符合《税收减免条例》（PMK-93/2022）豁免条款，建议留存BKPM出具的活动批准函作为备查依据。

‘Sapa UMKM’超级App上线后，是否强制要求MSME进行电子税务申报？+

目前不强制，但App已集成DJPUKMS电子申报入口。根据2025年新规，年营业额超IDR 4.8亿的MSME必须启用e-Faktur并每月申报PPN；App数据将逐步与税务系统打通，建议2025年Q2前完成税务模块绑定。

家庭主妇经营的零食摊是否需要注册公司才能享受政策支持？+

不需要注册PT或CV，但须以个人名义申领NPWP并登记为UMKM（通过Sapa UMKM App或KemenKopUKM官网），完成登记后即可免费入驻政府指定公共设施及市集，享受融资与培训支持。

参加政府主办市集的收入是否免税？+

不免税。所有销售收入均属应税所得，须按PPh 21（个体户）或PPh 25（公司）申报；但若单月销售额≤IDR 4.8亿且属首次纳税年度，可申请DJPUKMS第17/2024号令规定的首年PPh 25减半优惠。

相关关键词

Indonesia MSME supportUMKM market accessIndonesian tax complianceSapa UMKM appBKPM MSME policy

📄 官方原文参考（英文）点击展开

Jakarta (ANTARA) - The Indonesian government said micro, small and medium enterprises (MSMEs) remain a key economic buffer for families and pledged to strengthen the sector by expanding market access and providing business spaces for small entrepreneurs. Coordinating Minister for Community Empowerment Muhaimin Iskandar said on Friday that MSME operators, particularly housewives and family-run businesses, had proven resilient during various economic shocks. To support the sector, the government is encouraging the use of public facilities owned by the state to host MSME businesses and promotional activities. “We encourage all government-owned public facilities to provide broader access for MSMEs, especially businesses run by housewives,” Muhaimin said. He said small businesses require not only financing support but also wider access to markets so their products can reach consumers more directly. One initiative aimed at promoting MSME products is the “Jejak Jajanan Nusantara” food bazaar festival, which adopts a “1001 Nights” themed market concept to showcase traditional Indonesian snacks and small business products. The festival will take place from March 6–8 at the Selatan Barat parking area of the Gelora Bung Karno Sports Complex in Senayan, Jakarta. More than 40 curated MSME stalls are expected to participate, offering a variety of traditional foods, crafts and business development workshops. Muhaimin said the government is working to create new economic spaces for small businesses through events that help them expand their customer base and strengthen brand visibility. “Similar events are expected to be held in various regions across Indonesia, from Sumatra and Java to eastern areas such as Papua, so that more MSME actors can benefit,” he said. Meanwhile, MSMEs Minister Maman Abdurrahman previously said the main challenge facing Indonesia’s MSME sector is no longer the number of businesses but improving product quality to increase competitiveness. “We need MSMEs that can innovate and compete in regional and global markets,” he said, stressing the importance of upgrading product standards, branding and marketing capacity. The government views MSMEs as a cornerstone of Indonesia’s economy, employing millions of workers and helping sustain household incomes across the country. Related news: Village cooperatives to support street vendors, MSMEs: Minister Related news: Indonesia develops Sapa UMKM super app to support 57 million MSMEsTranslator: Prasetyo, KenzuEditor: Rahmad Nasution Copyright © ANTARA 2026