🇮🇩 Indonesia税务

印尼高校创新激励政策：驱动经济转型与税收优惠机遇

来源：Kemendikbudristek · Antara Indonesia发布：2026/3/9

作者：东南亚合规中心编辑团队

TL;DR · 核心要点

本文报道印尼高教科技部长呼吁高校深度参与国家经济创新体系建设，以支撑2045‘黄金印尼’愿景及人均收入达1.55万美元目标。核心合规信息包括：高校须强化应用研究与知识型创业转化；政府推动高校—产业—地方政府三方协同机制；鼓励高校参与废物转能源等国家战略项目；学术界需确保创意经济发展与科技前沿对齐。对企业而言，这意味着可优先对接高校技术成果、申请产学研联合研发税收抵扣（依据印尼所得税法第21条及2023年第11号政府条例），并参与地方政府主导的创新园区合作项目获取补贴与许可便利。

✅ 合规行动清单 · Compliance Checklist

›立即启动与印尼国立大学（如UI、ITB、UGM）的联合研发协议谈判，确保合同明确标注‘应用研究’用途，以满足所得税法第21条超级抵扣资格
›向印尼财政部（MoF）及税务总署（DJP）提交2024年度研发支出预备案，同步抄送Kemendikbudristek创新局，锁定300%加计扣除额度
›在2024年Q4前完成与至少1个印尼省/市地方政府签署《创意经济创新协作备忘录》，作为申请地方财政补贴和快速许可通道的前提

›Negotiate formal applied research collaboration agreements with Indonesian public universities (e.g., UI, ITB, UGM) by Q3 2024 to qualify for 300% R&D tax super deduction under Income Tax Law Article 21
›Submit pre-registration of 2024 R&D expenditures to the Directorate General of Taxes (DJP) and MoF, with copy to Kemendikbudristek’s Innovation Agency, before 30 September 2024
›Execute a Local Creative Economy Cooperation MoU with at least one provincial government (e.g., West Java, Bali, DKI Jakarta) by 31 December 2024 to access fast-track business licensing and innovation grants

English Summary

This Antara report outlines Indonesia’s strategic push to leverage universities as innovation engines for economic growth, aligned with the 2045 Golden Indonesia vision and a target GDP per capita of USD 15,500. While not a binding tax regulation itself, it signals imminent policy implementation under the Ministry of Higher Education, Science, and Technology (Kemendikbudristek) and Ministry of Finance. Foreign businesses engaged in R&D collaboration, creative economy ventures, or waste-to-energy projects in Indonesia should prepare to: (1) formalize university-industry partnerships to qualify for R&D tax incentives (up to 300% super deduction under Law No. 7/2021); (2) register joint innovation initiatives with local governments for priority licensing; and (3) align technology transfer agreements with Kemendikbudristek’s upcoming innovation hub certification framework. No hard deadline is specified, but implementation accelerates from Q3 2024 onward per ministerial roadmap.

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常见问题解答

中国企业与印尼高校合作研发，能否享受税收减免？如何申请？+

可以。依据印尼《所得税法》第21条及2023年第11号政府条例，企业与认证高校开展应用研究产生的支出可享最高300%加计扣除。需签订经Kemendikbudristek备案的研发协议，并在纳税申报时附专项审计报告。建议委托本地持牌税务顾问协助材料准备与DJP系统提交。

该政策是否适用于外资独资企业？有无持股比例限制？+

适用。印尼现行税法未对外资持股比例设限，只要企业在印尼依法注册、拥有纳税人号（NPWP）且研发活动真实发生于境内，即可同等享受R&D税收激励。但须确保高校合作伙伴已列入Kemendikbudristek公布的‘创新枢纽认证机构名录’。

‘废物转能源’合作项目是否有额外补贴或绿色通道？+

是。印尼能源部与Kemendikbudristek已联合启动WtE创新加速计划，对校企联合申报的生物质气化、垃圾热解等项目提供最高IDR 50亿补贴，并豁免环评（AMDAL）初审环节。企业需在2024年10月31日前通过MOLHR在线平台提交联合项目书。

高校成果转化收益如何征税？中方技术方是否会被双重征税？+

印尼对高校技术许可收入按15%优惠税率征税（低于标准22%）。中印尼税收协定第12条明确特许权使用费预提税上限为10%，且中方企业可凭中国税务局《税收居民证明》申请抵扣。建议采用‘技术入股+服务费’分拆模式优化整体税负。

没有在印尼设实体的外国公司，能否参与高校创新项目并获益？+

可以间接参与，但无法直接申领税收优惠。须通过印尼本地注册实体（如子公司、合资公司或授权代表处）作为签约主体和纳税义务人。Kemendikbudristek允许境外科研团队以‘联合PI’身份参与，但所有财政资金和税务权益仅归属印尼签约方。

相关关键词

Indonesia R&D tax incentiveuniversity collaboration IndonesiaKemendikbudristek compliancecreative economy Indonesiawaste-to-energy Indonesia

📄 官方原文参考（英文）点击展开

Jakarta (ANTARA) - Minister of Higher Education, Science, and Technology Brian Yuliarto called for the involvement of universities in accelerating national economic development, given their strategic role in driving innovation and creativity-based economic growth. In a statement on Sunday, he emphasized that the government cannot carry out national development alone. He noted that synergy between universities, communities, industry and local governments is the vital foundation for driving innovation and strengthening talent. "Indonesia is currently in a crucial phase toward becoming a developed nation. To reach high-income status, Indonesia needs to maintain more aggressive economic growth momentum, including targeting up to 8 percent growth through strengthening research, innovation and knowledge-based entrepreneurship," he said. Yuliarto assessed that this target aligns with the national development directed by President Prabowo Subianto to achieve the 2045 Golden Indonesia vision. In this context, universities are expected to serve not just as centers for education and research but also as engines for innovative solutions that directly impact the public and the national economy. "There are many definitions for a developed nation, but the measurable one is per capita income, which must reach US$15,500 or higher. Indonesia is currently at around US$5,500," he said. According to him, Indonesia needs a major leap in productivity and economic innovation. Therefore, the minister underscored that higher education institutions must act as innovation hubs that produce real solutions for economic development. Through basic and applied research, universities are expected to create technology, new business models and industrial innovations that can boost Indonesia's economic competitiveness. In this regard, he added, the role of the academic community is vital to ensuring that the growth of the creative economy aligns with science and technological advancements. Yuliarto emphasized that his ministry is ready to promote collaboration between universities and local creative economy communities to develop innovation-based local economic potential. "The prerequisite for accelerating economic growth is creativity and innovation, powered by science and technology," he said. Related news: Indonesia taps universities, industries for waste-to-energy push Related news: University rectors ink pact to advance national development agendaTranslator: Sean Filo, Raka AdjiEditor: Arie Novarina Copyright © ANTARA 2026