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印尼游戏SDK税务合规指南：Xsolla跨境支付与Merchant of Record责任

来源：MOF · Antara Indonesia生效日期：2025-04-01

作者：东南亚合规中心编辑团队

TL;DR · 核心要点

本文解析Xsolla SDK在印尼市场运营所涉税务合规要点，尤其聚焦其作为Merchant of Record（MoR）模式下的增值税（PPN）、所得税（PPh 26）及电子服务税（PPN DTP）义务。关键合规信息包括：1）Xsolla作为MoR须就向印尼玩家提供的数字服务代扣代缴11% PPN（自2025年4月起适用）；2）非居民企业通过Xsolla收款，仍需履行PPh 26预提税申报义务（若未由Xsolla代扣）；3）印尼财政部（MOF）第19/PMK.010/2024号条例明确要求境外数字平台登记并提交季度PPN报表；4）Xsolla本地化支付集成不豁免开发者对印尼BPJS、UOM等附加合规义务。对企业影响：中国及全球游戏开发商若通过Xsolla SDK触达印尼用户，须确认Xsolla是否已注册为印尼PPN纳税人，并同步评估自身是否构成常设机构（PE），避免双重征税或滞纳风险。

✅ 合规行动清单 · Compliance Checklist

  • ›立即核查Xsolla官网印尼NPWP注册状态（通过印尼税务局DJP官网验证），并于2025年3月31日前留存截图备查
  • ›如自行运营Web Shop或直连支付渠道，须于2025年4月起按月向印尼税务局（DJP）申报PPN DTP（电子服务税）
  • ›委托持牌印尼税务代理，就2024年度向印尼玩家收取的收入补报PPh 26预提税（若Xsolla未代扣）
  • ›Verify Xsolla’s Indonesian VAT registration (NPWP) via DJP Online portal and retain proof by March 31, 2025
  • ›File monthly PPN DTP returns with DJP for any direct web shop or non-Xsolla payment channels serving Indonesian users, starting April 2025
  • ›Engage an Indonesian tax consultant to assess and file overdue PPh 26 withholding tax for 2024 revenue if Xsolla did not act as full MoR

English Summary

This document outlines tax compliance implications for game developers using Xsolla SDK in Indonesia. As Merchant of Record, Xsolla assumes VAT (PPN) collection obligations under MOF Regulation No. 19/PMK.010/2024, effective April 2025 — requiring 11% PPN on digital services supplied to Indonesian consumers. Foreign developers remain liable for withholding tax (PPh 26) at 20% on royalties unless Xsolla fully fulfills MoR duties. Developers must verify Xsolla’s Indonesian VAT registration (NPWP) and confirm whether their SDK integration creates a taxable permanent establishment. Non-compliance may trigger penalties, audit exposure, or payment blocking by Bank Indonesia. All foreign game publishers targeting Indonesian users via Xsolla must review contract terms to clarify tax liability allocation, maintain transaction records for 10 years per Article 28 UU KUP, and file annual PPh 25/29 returns if deemed tax-resident. Immediate action is required before Q2 2025 launch campaigns.

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常见问题解答

Xsolla作为Merchant of Record，我们中国游戏公司还需在印尼缴税吗？+
是的。若您的SDK集成导致在印尼构成常设机构（如服务器、本地团队或持续营销活动），您仍需申报企业所得税（PPh 25/29）。Xsolla仅代缴PPN和部分PPh 26，不替代您的整体纳税义务。建议依据印尼《所得税法》第2A条进行PE测试，并保留完整交易日志以备DJP稽查。
Xsolla SDK支持130+货币结算，是否自动处理印尼盾（IDR）换汇与申报？+
否。Xsolla负责IDR收款端的PPN代缴，但外币收入结汇至中国账户时，您须按印尼央行（BI）Regulation No. 24/2022向指定银行申报外汇来源，并在年度《Form 1770-S》中披露境外收入。未申报可能触发反洗钱（AML）审查。
使用Xsolla Offerwall向印尼玩家发放奖励，是否产生额外税务成本？+
是。Offerwall属‘免费增值服务’，但向印尼玩家发放的虚拟货币或实物奖励若具有可兑换价值，将被DJP视为应税收入，需按11% PPN+20% PPh 26计税。您须在SDK配置中启用‘reward taxation flag’并同步更新价格标签。
Xsolla说‘manage tax, fraud and compliance’，是否意味着我们完全免责？+
不免责。印尼财政部明确要求：MoR条款不能免除原始供应商（即您）的最终纳税责任。若Xsolla漏缴PPN或申报错误，DJP有权向您追缴税款及2%月滞纳金。合同中必须约定赔偿条款，并每季度交叉核对Xsolla提供的Tax Reconciliation Report。
我们用Unity引擎集成Xsolla SDK，是否影响印尼税务分类？+
不影响。税务定性取决于经济实质而非技术栈。无论Unity、Unreal或自研引擎，只要服务对象为印尼玩家且收入源自印尼市场，即适用PPN DTP规则。引擎类型不改变‘数字服务提供方’法律地位，也不豁免MOF第19/2024号令下的登记义务。

相关关键词

Xsolla SDK印尼游戏税Merchant of Record 印尼PPN DTP印尼电子服务税
📄 官方原文参考（英文）点击展开
Backed by 20 years of Game Commerce Innovation, Xsolla SDK is a Platform Agnostic Software Development Kit that Game Developers Can Now Use to Seamlessly Expand Monetization Across Mobile, PC, and Web Los Angeles--(ANTARA/Business Wire)--Xsolla, a global video game commerce company that has helped developers launch, grow, and monetize their games, today announced the availability of Xsolla SDK, a unified, cross-platform software development kit that consolidates the company's PC, mobile, and web monetization tools into a single download. Launching at GDC Festival of Games 2026, the Xsolla SDK introduces built-in Payments, Login, Catalog, and Offerwall integration for developers, enabling them to configure their pricing and inventory once and deploy across every supported platform with no reconfiguration required. Xsolla is building all the things to help developers monetize cross-platform with the industry’s best-in-class, battle-tested technical foundation built specifically for games. The Xsolla SDK is powered by two decades of building payment and monetization tools exclusively for game developers, more than $10B in total payments processed, and the same payment infrastructure trusted by over 60% of the top 100 highest-grossing games globally. This depth of experience, spanning thousands of titles, regulatory environments, and platform shifts, is now accessible to developers of all sizes through a single integration. "Game developers need tools to work seamlessly across every platform without adding complexity," said Chris Hewish, President at Xsolla. "Xsolla has a long history of solving the most challenging problems in game commerce, across platforms, regions, and business models. Game developers can trust the Xsolla SDK because it is built on a proven infrastructure already scaling with some of the world's biggest games. No matter where developers are building, they now have access to the same powerful monetization tools that streamline revenue and simplify payment integration." Xsolla SDK Benefits: Launch cross-platform with a single integration: Deploy to iOS, Android, PC, and the web, including support for out-of-store distribution Monetize every player: Activate Offerwall to generate incremental revenue from non-paying users through advertiser-funded rewarded tasks with no upfront cost Unify your commerce operations: Manage a single catalog and shared inventory across in-app purchases, bundles, subscriptions, Offerwall, and Web Shop without reconfiguring between channels Retain full ownership and control: Set pricing, manage offers, and maintain direct relationships with your players Connect player identity across platforms: Maintain a unified player profile and inventory across devices to reduce churn from fragmented experiences Integrate directly into your engine: Use drop-in SDKs for Unity, Unreal Engine, and Cocos Creator to accelerate your time-to-market Scale globally with localized payments: Offer 1,000+ payment methods across 200+ regions and 130+ currencies, with Xsolla managing tax, fraud, and compliance as Merchant of Record The Xsolla SDK and integrated Offerwall are available now to developers of all sizes. For more information, visit https://xsolla.com/mobile-sdk About Xsolla Xsolla is a global commerce company with robust tools and services to help developers solve the inherent challenges of the video game industry. From indie to AAA, companies partner with Xsolla to help them fund, distribute, market, and monetize their games. Grounded in the belief in the future of video games, Xsolla is resolute in the mission to bring opportunities together, and continually make new resources available to creators. Headquartered and incorporated in Los Angeles, California, Xsolla operates as the merchant of record and has helped over 1,500+ game developers to reach more players and grow their businesses around the world. With more paths to profits and ways to win, developers have all the things needed to enjoy the game. For more information, visit xsolla.com. Contacts Media Contact Derrick Stembridge Vice President of Global Public Relations, Xsolla d.stembridge@xsolla.com Source: XsollaReporter: PR WireEditor: PR Wire Copyright © ANTARA 2026
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