{"id":10288,"date":"2026-08-17T13:49:07","date_gmt":"2026-08-17T06:49:07","guid":{"rendered":"https:\/\/businesshubasia.com\/"},"modified":"2026-08-26T11:24:14","modified_gmt":"2026-08-26T04:24:14","slug":"dividend-repatriation-profit-remittance-indonesia","status":"publish","type":"post","link":"https:\/\/businesshubasia.com\/ja\/dividend-repatriation-profit-remittance-indonesia\/","title":{"rendered":"\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u914d\u5f53\u91d1\u9001\u91d1\u3068\u5229\u76ca\u9001\u91d1\uff1a\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u304c2026\u5e74\u306b\u652f\u6255\u3046\u91d1\u984d"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u3053\u306e\u30ac\u30a4\u30c9\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u3042\u308bPT PMA\uff08Penanaman Modal Asing\u3001\u5916\u56fd\u8cc7\u672c\u6709\u9650\u8cac\u4efb\u4f1a\u793e\uff09\u3001\u307e\u305f\u306fBUT\u306b\u5206\u985e\u3055\u308c\u308b\u5916\u56fd\u9280\u884c\u652f\u5e97\u3001BUJKA\u3001KPPA 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href=\"https:\/\/peraturan.bpk.go.id\/Details\/185162\/uu-no-7-tahun-2021?a=4JDQ953D\" target=\"_blank\" rel=\"noopener\">\u7a0e\u5236\u898f\u5236\u8abf\u548c\u306b\u95a2\u3059\u308b2021\u5e74\u6cd5\u5f8b\u7b2c7\u53f7\uff08UU HPP\uff09<\/a>. \u30c7\u30d5\u30a9\u30eb\u30c8\u306e\u7a0e\u7387\u306f20%\u3067\u3001\u8cc7\u91d1\u304c\u56fd\u5916\u306b\u6301\u3061\u51fa\u3055\u308c\u308b\u524d\u306b\u3001\u7dcf\u914d\u5f53\u984d\u306b\u5bfe\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002.<\/p>\n\n\n\n<p 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class=\"wp-block-paragraph\">\u5916\u56fd\u4eba\u682a\u4e3b\u3078\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u7d4c\u9a13\u304b\u3089\u8a00\u3046\u3068\u3001\u7a0e\u7387\u305d\u306e\u3082\u306e\u304c\u9a5a\u304f\u3053\u3068\u306f\u6ec5\u591a\u306b\u3042\u308a\u307e\u305b\u3093\u3002\u4f01\u696d\u304c\u4e0d\u610f\u3092\u7a81\u304b\u308c\u308b\u306e\u306f\u3001\u5c45\u4f4f\u8a3c\u660e\u66f8\u306e\u6709\u52b9\u671f\u9650\u304c\u5207\u308c\u305f\u308a\u3001\u8aa4\u3063\u305f\u6a5f\u95a2\u306b\u3088\u3063\u3066\u7f72\u540d\u3055\u308c\u305f\u308a\u3001\u682a\u4e3b\u69cb\u6210\u8868\u3068\u4e00\u81f4\u3057\u306a\u3044\u682a\u5f0f\u4fdd\u6709\u6bd4\u7387\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u305f\u308a\u3059\u308b\u305f\u3081\u306b\u3001\u79df\u7a0e\u6761\u7d04\u306b\u3088\u308b\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u3092\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308b\u3053\u3068\u3067\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u8a08\u7b97\u3092\u9593\u9055\u3048\u308b\u3068\u3001\u3069\u3061\u3089\u306e\u65b9\u5411\u306b\u3082\u5927\u304d\u306a\u640d\u5931\u304c\u751f\u3058\u307e\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u984d\u304c\u5c11\u306a\u3059\u304e\u308b\u3068\u7a0e\u52d9\u7f72\u304b\u3089\u7f70\u91d1\u3084\u5229\u606f\u304c\u8ab2\u305b\u3089\u308c\u3001\u591a\u3059\u304e\u308b\u3068\u682a\u4e3b\u304c\u6cd5\u7684\u306b\u53d7\u3051\u53d6\u308b\u6a29\u5229\u306e\u3042\u308b\u8cc7\u91d1\u304c\u672a\u56de\u53ce\u306e\u307e\u307e\u6b8b\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u914d\u5f53\u91d1\u9001\u91d1\u3068\u5229\u76ca\u9001\u91d1\u3068\u306f\u3001\u5b9f\u969b\u306b\u306f\u3069\u3046\u3044\u3046\u610f\u5473\u3067\u3059\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u914d\u5f53\u91d1\u9001\u91d1\u3068\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6709\u9650\u8cac\u4efb\u4f1a\u793e\uff08PT\uff09\u304c\u7a0e\u5f15\u304d\u5f8c\u5229\u76ca\u3092\u914d\u5f53\u91d1\u3068\u3057\u3066\u5916\u56fd\u4eba\u682a\u4e3b\u306b\u9001\u91d1\u3059\u308b\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u3001\u682a\u4e3b\u7dcf\u4f1a\u3067\u306e\u914d\u5f53\u627f\u8a8d\u6c7a\u8b70\u304c\u5fc5\u8981\u3067\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5229\u76ca\u9001\u91d1\u306f\u3088\u308a\u5e83\u7fa9\u306e\u7528\u8a9e\u3067\u3042\u308a\u3001PT PMA\u306b\u3088\u308b\u914d\u5f53\u91d1\u306e\u5206\u914d\u3001\u304a\u3088\u3073BUT\uff08Bentuk Usaha Tetap\u3001\u6052\u4e45\u7684\u4e8b\u696d\u6240\uff09\u304b\u3089\u305d\u306e\u6d77\u5916\u672c\u793e\u3078\u306e\u5229\u76ca\u306e\u307f\u306a\u3057\u79fb\u8ee2\u3092\u542b\u307f\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u306f\u3001\u307b\u3068\u3093\u3069\u306e\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u306b\u5bfe\u3057\u3066\u4e00\u822c\u7684\u306a\u652f\u5e97\u958b\u8a2d\u306e\u9078\u629e\u80a2\u306f\u63d0\u4f9b\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u4e00\u90e8\u306e\u898f\u5236\u5bfe\u8c61\u5206\u91ce\u3092\u9664\u304d\u3001\u5916\u56fd\u4f01\u696d\u306fPT PMA\uff08\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u5185\u6cd5\u4eba\uff09\u307e\u305f\u306f\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\uff08KPPA\uff09\u306e\u3044\u305a\u308c\u304b\u3092\u9078\u629e\u3057\u307e\u3059\u3002\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u306f\u53ce\u76ca\u3092\u751f\u307f\u51fa\u3055\u306a\u3044\u305f\u3081\u3001\u9001\u91d1\u7a0e\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3057\u304b\u3057\u3001BUT\u30b9\u30c6\u30fc\u30bf\u30b9\u306f\u901a\u5e38\u3001\u72ec\u7acb\u3057\u305f\u4f1a\u793e\u767b\u9332\u3067\u306f\u306a\u304f\u3001OJK\u306e\u76e3\u7763\u4e0b\u306b\u3042\u308b\u5916\u56fd\u9280\u884c\u652f\u5e97\u3001\u5efa\u8a2d\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\uff08BUJKA\uff09\u3001\u77f3\u6cb9\u30fb\u30ac\u30b9\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\uff08KPPA Migas\uff09\u306a\u3069\u306e\u30bb\u30af\u30bf\u30fc\u56fa\u6709\u306e\u69cb\u9020\u3001\u307e\u305f\u306f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u6d3b\u52d5\u3084\u5f93\u5c5e\u4ee3\u7406\u4eba\u306b\u3088\u3063\u3066\u5275\u8a2d\u3055\u308c\u305f\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u62e0\u70b9\u3092\u901a\u3058\u3066\u767a\u751f\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">BUT\u306f\u6b63\u5f0f\u306b\u306f\u914d\u5f53\u3092\u5ba3\u8a00\u3057\u307e\u305b\u3093\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u6cd5\u3067\u306f\u3001\u305d\u306e\u5e74\u306e\u73fe\u91d1\u304c\u5b9f\u969b\u306b\u56fd\u5916\u306b\u6301\u3061\u51fa\u3055\u308c\u305f\u304b\u3069\u3046\u304b\u306b\u95a2\u308f\u3089\u305a\u3001\u7a0e\u5f15\u304d\u5f8c\u5229\u76ca\u306f\u7a0e\u52d9\u4e0a\u306e\u76ee\u7684\u3067\u672c\u793e\u306b\u9001\u91d1\u3055\u308c\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u7c21\u5358\u306a\u56de\u7b54\uff1a\u7a0e\u91d1\u306f\u3044\u304f\u3089\u304b\u304b\u308a\u307e\u3059\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u914d\u5f53\u91d1\u9001\u91d1\u304a\u3088\u3073\u652f\u5e97\u5229\u76ca\u9001\u91d1\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u306e\u30c7\u30d5\u30a9\u30eb\u30c8\u7387\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u7b2c26\u6761\u306b\u57fa\u3065\u304d20%\u3067\u3059\u3002\u627f\u8a8d\u3055\u308c\u305fDGT\u69d8\u5f0f\u306b\u3088\u3063\u3066\u88cf\u4ed8\u3051\u3089\u308c\u305f\u6709\u52b9\u306a\u79df\u7a0e\u6761\u7d04\u306f\u3001\u6761\u7d04\u7de0\u7d50\u56fd\u304a\u3088\u3073\u682a\u4e3b\u69cb\u6210\u306b\u5fdc\u3058\u3066\u3001\u3053\u306e\u7387\u3092\u5f15\u304d\u4e0b\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u914d\u5f53\u91d1\u9001\u91d1\u6642\u306ePPh 26\u306e\u91d1\u984d\u306f\u3044\u304f\u3089\u3067\u3059\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PPh 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class=\"has-fixed-layout\"><thead><tr><th><strong>\u53ce\u5165\u306e\u7a2e\u985e<\/strong><\/th><th><strong>\u30c7\u30d5\u30a9\u30eb\u30c8\u7387<\/strong><\/th><th><strong>\u6cd5\u7684\u6839\u62e0<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u5916\u56fd\u4eba\u682a\u4e3b\u3078\u306e\u914d\u5f53\u91d1<\/td><td>\u7dcf\u914d\u5f53\u984d20%<\/td><td>\u6240\u5f97\u7a0e\u6cd5\u7b2c26\u6761\uff08UU HPP\uff09<\/td><\/tr><tr><td>\u652f\u5e97\u306e\u5229\u76ca\uff08\u305f\u3060\u3057\uff09<\/td><td>\u7a0e\u5f15\u304d\u5f8c\u5229\u76ca20%<\/td><td>\u6240\u5f97\u7a0e\u6cd5\u7b2c26\u6761(4)<\/td><\/tr><tr><td>\u6709\u52b9\u306a\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304f\u914d\u5f53\u91d1\u307e\u305f\u306f\u652f\u5e97\u5229\u76ca<\/td><td>\u6761\u7d04\u30ec\u30fc\u30c8\u306f\u3001\u4e00\u822c\u7684\u306b20%\u3088\u308a\u3082\u4f4e\u3044\u3002<\/td><td>PMK 112\/2025\u306b\u57fa\u3065\u304fP3B + \u30d5\u30a9\u30fc\u30e0DGT<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5916\u56fd\u306e\u89aa\u4f1a\u793e\u306b\u914d\u5f53\u3092\u5ba3\u8a00\u3059\u308bPT PMA\u3092\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u79df\u7a0e\u6761\u7d04\u306b\u3088\u308b\u8efd\u6e1b\u63aa\u7f6e\u304c\u306a\u3044\u5834\u5408\u3001\u79fb\u8ee2\u524d\u306e\u7dcf\u984d\u306b\u5bfe\u3057\u3066\u5168\u984d20%\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u6709\u52b9\u306aDGT\u30d5\u30a9\u30fc\u30e0\u3067\u79df\u7a0e\u6761\u7d04\u306e\u9069\u7528\u8cc7\u683c\u304c\u78ba\u8a8d\u3055\u308c\u308c\u3070\u3001\u305d\u306e\u30b3\u30b9\u30c8\u306f\u524a\u6e1b\u3067\u304d\u307e\u3059\u304c\u3001\u6b63\u78ba\u306a\u7a0e\u7387\u306f\u7279\u5b9a\u306e\u6761\u7d04\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2024\u5e74\u306b\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u5730\u65b9\u9280\u884c\u3067\u884c\u308f\u308c\u305fPPh 26\u914d\u5f53\u6e90\u6cc9\u5fb4\u53ce\u306e\u5b9f\u52d9\u306b\u95a2\u3059\u308b\u5b66\u8853\u8abf\u67fb\u3067\u306f\u3001DGT\u69d8\u5f0f\u306e\u63d0\u51fa\u66f8\u985e\u306e\u304b\u306a\u308a\u306e\u5272\u5408\u304c\u4e0d\u5b8c\u5168\u3067\u3042\u308a\u3001\u591a\u304f\u306e\u5834\u5408\u3001\u79df\u7a0e\u6761\u7d04\u4e0a\u306e\u5229\u76ca\u306b\u95a2\u3059\u308b\u7533\u544a\u6b04\u304c\u6b20\u843d\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u5224\u660e\u3057\u307e\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u306f\u30c7\u30d5\u30a9\u30eb\u30c8\u306e20%\u7a0e\u7387\u306b\u623b\u3089\u3056\u308b\u3092\u5f97\u306a\u304f\u306a\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u652f\u5e97\u5229\u76ca\u7a0e\u3068\u306f\u4f55\u3067\u3059\u304b\uff1f\u307e\u305f\u3001BUT\u306b\u3069\u306e\u3088\u3046\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">BUT\u306f\u3001\u5c45\u4f4f\u6cd5\u4eba\u7d0d\u7a0e\u8005\u3068\u540c\u69d8\u306b\u3001\u901a\u5e38\u306e\u6240\u5f97\u7a0e\uff08\u73fe\u5728\u3001UU HPP\u306b\u57fa\u3065\u304f22%\uff09\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u6cd5\u4eba\u7a0e\u304c\u652f\u6255\u308f\u308c\u305f\u5f8c\u3001\u6b8b\u308a\u306e\u7a0e\u5f15\u304d\u5f8c\u5229\u76ca\u306b\u306f\u3001\u7b2c26\u6761(4)\u306b\u57fa\u3065\u304f20%\u652f\u5e97\u5229\u76ca\u7a0e\u304c\u3055\u3089\u306b\u8ab2\u3055\u308c\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u7b2c2\u6bb5\u968e\u306e\u63aa\u7f6e\u306f\u3001BUT\u304c\u5b9f\u969b\u306b\u305d\u306e\u5e74\u306b\u672c\u793e\u306b\u73fe\u91d1\u3092\u9001\u91d1\u3057\u305f\u304b\u3069\u3046\u304b\u306b\u95a2\u308f\u3089\u305a\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u6cd5\u3067\u306f\u3001\u7a0e\u5f15\u304d\u5f8c\u306e\u5229\u76ca\u306f\u9001\u91d1\u53ef\u80fd\u3068\u307f\u306a\u3055\u308c\u3001\u305d\u308c\u306b\u5fdc\u3058\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8ca1\u52d9\u5927\u81e3\u4ee4\u7b2c14\/PMK.03\/2011\u53f7\u306b\u57fa\u3065\u304d\u3001\u7a0e\u5f15\u304d\u5f8c\u5229\u76ca\u5168\u984d\u3092\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u56fd\u5185\u306b\u518d\u6295\u8cc7\u3059\u308b\u5834\u5408\uff08\u4f8b\u3048\u3070\u3001\u65b0\u8a2d\u4f1a\u793e\u3078\u306e\u8cc7\u672c\u6ce8\u5165\u306a\u3069\uff09\u306f\u3001\u514d\u9664\u898f\u5b9a\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u305d\u306e\u6761\u4ef6\u306f\u5177\u4f53\u7684\u3067\u3042\u308b\u305f\u3081\u3001\u9069\u7528\u524d\u306b\u7a0e\u52d9\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u79df\u7a0e\u6761\u7d04\uff08DTA\uff09\u306f\u914d\u5f53\u91d1\u9001\u91d1\u7a0e\u3092\u8efd\u6e1b\u3067\u304d\u308b\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306f\u3001\u7a0e\u52d9\u7dcf\u5c40\u306b\u3088\u308b\u3068\u3001P3B\uff08Persetujuan Penghindaran Pajak Berganda\u3001\u79df\u7a0e\u6761\u7d04\uff09\u307e\u305f\u306fDTA\u3068\u547c\u3070\u308c\u308b\u79df\u7a0e\u6761\u7d04\u309270\u30ab\u56fd\u4ee5\u4e0a\u3068\u7de0\u7d50\u3057\u3066\u3044\u308b\u3002\u6709\u52b9\u306a\u6761\u7d04\u304c\u3042\u308c\u3070\u3001\u914d\u5f53\u91d1\u3084\u652f\u5e97\u5229\u76ca\u306b\u5bfe\u3059\u308b20%\u306e\u30c7\u30d5\u30a9\u30eb\u30c8\u7a0e\u7387\u3092\u5f15\u304d\u4e0b\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u79df\u7a0e\u6761\u7d04\u306b\u3088\u308b\u8efd\u6e1b\u63aa\u7f6e\u306f\u81ea\u52d5\u7684\u306b\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8efd\u6e1b\u7a0e\u7387\u3092\u9069\u7528\u3059\u308b\u306b\u306f\u3001\u5916\u56fd\u306e\u682a\u4e3b\u307e\u305f\u306f\u672c\u793e\u304c\u3001\u672c\u56fd\u306e\u7a0e\u52d9\u5f53\u5c40\u306b\u3088\u3063\u3066\u78ba\u8a8d\u3055\u308c\u305f\u4f4f\u6240\u8a3c\u660e\u66f8\uff08\u69d8\u5f0fDGT\uff09\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2026\u5e741\u6708\u73fe\u5728\u3001\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u306f\u4ee5\u4e0b\u306b\u3088\u3063\u3066\u7ba1\u7406\u3055\u308c\u3066\u3044\u307e\u3059\u3002 <a href=\"https:\/\/jdih.kemenkeu.go.id\/dok\/pmk-112-tahun-2025\" target=\"_blank\" rel=\"noopener\">\u8ca1\u52d9\u5927\u81e3\u4ee4\u7b2c112\/2025\u53f7<\/a>, \u3053\u308c\u306f\u3001\u4ee5\u524d\u306e\u7a0e\u52d9\u7dcf\u5c40\u9577\u898f\u5247PER-25\/PJ\/2018\u306b\u53d6\u3063\u3066\u4ee3\u308f\u308a\u3001\u898f\u5247\u3092\u3088\u308a\u9ad8\u3044\u6cd5\u7684\u30ec\u30d9\u30eb\u306b\u5f15\u304d\u4e0a\u3052\u305f\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u65b0\u3057\u3044\u898f\u5247\u3067\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u306f\u3001\u53d7\u53d6\u4eba\u304c\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u56fd\u5185\u306e\u7d0d\u7a0e\u8005\u3067\u306f\u306a\u3044\u3053\u3068\u3001\u79df\u7a0e\u6761\u7d04\u7de0\u7d50\u56fd\u306e\u771f\u306e\u7a0e\u52d9\u4e0a\u306e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u3053\u3068\u3001\u305d\u3057\u3066\u79df\u7a0e\u6761\u7d04\u3092\u60aa\u7528\u3057\u3066\u7a0e\u5236\u4e0a\u306e\u512a\u9047\u63aa\u7f6e\u3092\u6feb\u7528\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u3001\u3068\u3044\u30463\u3064\u306e\u6761\u4ef6\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u6700\u5f8c\u306e\u30c6\u30b9\u30c8\u306f\u3001\u3057\u3070\u3057\u3070\u300c\u4e3b\u8981\u76ee\u7684\u30c6\u30b9\u30c8\u300d\u3068\u547c\u3070\u308c\u3001\u79df\u7a0e\u6761\u7d04\u4e0a\u306e\u6551\u6e08\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u4e3b\u4f53\u304c\u5b9f\u8cea\u7684\u306a\u7d4c\u6e08\u6d3b\u52d5\u306e\u306a\u3044\u30da\u30fc\u30d1\u30fc\u30ab\u30f3\u30d1\u30cb\u30fc\u3067\u3042\u308b\u5834\u5408\u3001\u6551\u6e08\u63aa\u7f6e\u304c\u62d2\u5426\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002\u3088\u308a\u4f4e\u3044\u7a0e\u7387\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u3060\u3051\u306b\u6301\u682a\u4f1a\u793e\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u306f\u3001\u73fe\u5728\u3067\u306f\u5b9f\u969b\u306e\u76e3\u67fb\u30ea\u30b9\u30af\u3092\u4f34\u3044\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cc7\u683c\u8981\u4ef6\u304c\u66f8\u985e\u5be9\u67fb\u306e\u307f\u3067\u306f\u306a\u304f\u5b9f\u8cea\u7684\u306a\u5be9\u67fb\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u305f\u3081\u3001\u4f01\u696d\u306f\u81ea\u793e\u306e\u7d44\u7e54\u69cb\u9020\u304c\u4f9d\u7136\u3068\u3057\u3066\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306b\u3001DJP\u306e\u76e3\u67fb\u3092\u5f85\u3064\u3079\u304d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002. <a href=\"https:\/\/businesshubasia.com\/ja\/services\/tax-consulting-indonesia\/\">\u30d3\u30b8\u30cd\u30b9\u30cf\u30d6\u30a2\u30b8\u30a2\u306e\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u304a\u3088\u3073\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30b5\u30fc\u30d3\u30b9<\/a> \u9001\u9084\u524d\u306b\u3001DGT\u69d8\u5f0f\u306e\u66f8\u985e\u3068\u6761\u7d04\u306e\u9069\u7528\u8cc7\u683c\u3092\u78ba\u8a8d\u3059\u308b\u3002\u9001\u9084\u5f8c\u306b\u306f\u78ba\u8a8d\u3057\u306a\u3044\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>PT PMA\u3068BUT\uff08\u6052\u4e45\u7684\u65bd\u8a2d\uff09\uff1a\u5229\u76ca\u306e\u672c\u56fd\u9001\u91d1\u30b3\u30b9\u30c8\u304c\u4f4e\u3044\u306e\u306f\u3069\u3061\u3089\u306e\u7d44\u7e54\u5f62\u614b\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u6bd4\u8f03\u306f\u4e3b\u306b\u3001BUT\uff08\u4e8b\u696d\u8b72\u6e21\u578b\u682a\u5f0f\uff09\u304c\u5408\u6cd5\u7684\u306b\u5b58\u5728\u3067\u304d\u308b\u898f\u5236\u5bfe\u8c61\u30bb\u30af\u30bf\u30fc\u3001\u3059\u306a\u308f\u3061\u9280\u884c\u3001\u5efa\u8a2d\u3001\u77f3\u6cb9\u30fb\u30ac\u30b9\u5206\u91ce\u306b\u5f53\u3066\u306f\u307e\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u30bb\u30af\u30bf\u30fc\u4ee5\u5916\u3067\u306f\u3001PT PMA\uff08\u4e8b\u696d\u8b72\u6e21\u578b\u682a\u5f0f\uff09\u304c\u3001\u73fe\u5730\u3067\u53ce\u76ca\u3092\u751f\u307f\u51fa\u3057\u3001\u5f8c\u306b\u914d\u5f53\u3092\u5206\u914d\u3067\u304d\u308b\u552f\u4e00\u306e\u5f62\u614b\u3067\u3059\u3002BUT\u304c\u5229\u7528\u53ef\u80fd\u306a\u5834\u5408\u3001PT PMA\u3092\u9078\u629e\u3057\u306a\u3044\u3053\u3068\u306f\u3001\u53c2\u5165\u6bb5\u968e\u306e\u5229\u4fbf\u6027\u3060\u3051\u3067\u306a\u304f\u3001\u5229\u76ca\u306e\u5206\u914d\u65b9\u6cd5\u3084\u3001\u4f01\u696d\u304c\u5229\u76ca\u5206\u914d\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u95a2\u3057\u3066\u3069\u308c\u3060\u3051\u306e\u67d4\u8edf\u6027\u3092\u6301\u3066\u308b\u304b\u306b\u3082\u5f71\u97ff\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u8981\u7d20<\/strong><\/th><th><strong>PT PMA\uff08\u914d\u5f53\u91d1\uff09<\/strong><\/th><th><strong>\u305f\u3060\u3057\uff0f\u6052\u4e45\u7684\u65bd\u8a2d\uff08\u5229\u76ca\u9001\u91d1\uff09<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u6cd5\u7684\u6839\u62e0<\/td><td>\u6240\u5f97\u7a0e\u6cd5\u7b2c26\u6761<\/td><td>\u6240\u5f97\u7a0e\u6cd5\u7b2c26\u6761(4)<\/td><\/tr><tr><td>\u30c7\u30d5\u30a9\u30eb\u30c8\u306e\u6e90\u6cc9\u5fb4\u53ce<\/td><td>20%\u306e\u914d\u5f53\u304c\u5ba3\u8a00\u3055\u308c\u307e\u3057\u305f<\/td><td>\u7a0e\u5f15\u304d\u5f8c\u5229\u76ca20%<\/td><\/tr><tr><td>\u30c8\u30ea\u30ac\u30fc\u30a4\u30d9\u30f3\u30c8<\/td><td>\u914d\u5f53\u3092\u5ba3\u8a00\u3059\u308b\u682a\u4e3b\u6c7a\u8b70\uff08RUPS\uff09<\/td><td>\u7a0e\u5f15\u304d\u5f8c\u5229\u76ca\u304c\u767a\u751f\u3057\u305f\u6642\u70b9\u3067\u9001\u91d1\u3055\u308c\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u308b<\/td><\/tr><tr><td>\u30bf\u30a4\u30df\u30f3\u30b0\u5236\u5fa1<\/td><td>\u914d\u5f53\u91d1\u3092\u652f\u6255\u3046\u6642\u671f\u306f\u4f1a\u793e\u304c\u6c7a\u5b9a\u3059\u308b<\/td><td>\u7ba1\u7406\u6a29\u9650\u304c\u7e2e\u5c0f\u3055\u308c\u3001\u6bce\u5e74\u7d0d\u4ed8\u3055\u308c\u305f\u3082\u306e\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3002<\/td><\/tr><tr><td>\u6761\u7d04\u4e0a\u306e\u6551\u6e08\u63aa\u7f6e<\/td><td>\u6709\u52b9\u306a\u30d5\u30a9\u30fc\u30e0DGT\u3067\u5229\u7528\u53ef\u80fd<\/td><td>\u6709\u52b9\u306a\u30d5\u30a9\u30fc\u30e0DGT\u3067\u5229\u7528\u53ef\u80fd<\/td><\/tr><tr><td>\u518d\u6295\u8cc7\u514d\u9664<\/td><td>\u540c\u3058\u3088\u3046\u306b\u306f\u9069\u7528\u3067\u304d\u306a\u3044<\/td><td>PMK-14\/PMK.03\/2011\u306b\u57fa\u3065\u304d\u518d\u6295\u8cc7\u3059\u308c\u3070\u5229\u7528\u53ef\u80fd<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u3069\u3061\u3089\u306e\u4ed5\u7d44\u307f\u3082\u3001\u5fc5\u305a\u3057\u3082\u5b89\u4fa1\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002PT PMA\u306f\u914d\u5f53\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u3088\u308a\u7d30\u304b\u304f\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u3067\u304d\u308b\u4e00\u65b9\u3001BUT\u306e\u81ea\u52d5\u307f\u306a\u3057\u9001\u91d1\u30eb\u30fc\u30eb\u306f\u67d4\u8edf\u6027\u306b\u6b20\u3051\u308b\u3082\u306e\u306e\u3001\u5e74\u9593\u306e\u7a0e\u8ca0\u62c5\u3092\u3088\u308a\u4e88\u6e2c\u3057\u3084\u3059\u304f\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9032\u51fa\u5f62\u614b\u3092\u691c\u8a0e\u4e2d\u306e\u4f01\u696d\u3001\u7279\u306b\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u304c\u672c\u683c\u7684\u306aPT PMA\u3088\u308a\u3082\u81ea\u793e\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306b\u5408\u81f4\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u691c\u8a0e\u4e2d\u306e\u4f01\u696d\u306f\u3001\u3044\u305a\u308c\u304b\u306e\u30e2\u30c7\u30eb\u306b\u6c7a\u5b9a\u3059\u308b\u524d\u306b\u3001BHA\u306b\u3088\u308b\u652f\u5e97\u3068\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u306e\u69cb\u9020\u6bd4\u8f03\u3068\u9001\u91d1\u306b\u95a2\u3059\u308b\u6bd4\u8f03\u3092\u4f75\u305b\u3066\u691c\u8a0e\u3059\u308b\u3068\u5f79\u7acb\u3064\u3060\u308d\u3046\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u5916\u56fd\u4f01\u696d\u306b\u5bfe\u3059\u308b\u7a0e\u5236\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3059\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u306f\u3001 <a href=\"https:\/\/www.pajak.go.id\/en\/index-tax\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52d9\u7dcf\u5c40\uff08DJP\uff09<\/a>. \u7d0d\u7a0e\u8005\u306f\u3001DJP\u306eCoretax\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3092\u901a\u3058\u3066\u81ea\u8eab\u306e\u7a0e\u91d1\u3092\u8a08\u7b97\u3001\u7d0d\u4ed8\u3001\u7533\u544a\u3057\u3001\u305d\u306e\u5f8c\u3001\u7a0e\u52d9\u7f72\u304c\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u76e3\u67fb\u3059\u308b\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u5236\u3067\u306f\u3001\u5916\u56fd\u4f01\u696d\u304c\u6240\u6709\u3059\u308b\u4f01\u696d\u306e\u5834\u5408\u3001\u8907\u6570\u306e\u7fa9\u52d9\u304c\u91cd\u306a\u308a\u5408\u3063\u3066\u3044\u307e\u3059\u3002\u5229\u76ca\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u6240\u5f97\u7a0e\u3001\u8ab2\u7a0e\u5bfe\u8c61\u53d6\u5f15\u306b\u5bfe\u3059\u308b\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3001\u5f93\u696d\u54e1\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3001\u305d\u3057\u3066\u6d77\u5916\u3078\u306e\u5229\u76ca\u79fb\u8ee2\u6642\u306b\u9069\u7528\u3055\u308c\u308bPPh 26\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306a\u3069\u3067\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u95a2\u9023\u8a18\u4e8b\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/businesshubasia.com\/ja\/income-tax-indonesia\/\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6240\u5f97\u7a0e\uff1a\u5916\u56fd\u4f01\u696d\u306e\u305f\u3081\u306e\u5b8c\u5168\u30ac\u30a4\u30c9<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/businesshubasia.com\/ja\/corporate-income-tax-indonesia-guide\/\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u6cd5\u4eba\u7a0e2026\uff1a\u5916\u56fd\u4f01\u696d\u306b\u3068\u3063\u3066\u5fc5\u9808\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9<\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u306f\u3001\u9001\u91d1\u3055\u308c\u305f\u5229\u76ca\u306b\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\u306f\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u79df\u7a0e\u6761\u7d04\u306b\u3088\u308b\u6551\u6e08\u63aa\u7f6e\u304c\u5229\u7528\u3067\u304d\u306a\u3044\u5916\u56fd\u306e\u89aa\u4f1a\u793e\u306b10\u5104\u30eb\u30d4\u30a2\u306e\u914d\u5f53\u3092\u5ba3\u8a00\u3057\u305fPT PMA\u3092\u4f8b\u306b\u3068\u308a\u307e\u3059\u3002PPh 26 \u306e 20% \u3067\u306f2\u5104\u30eb\u30d4\u30a2\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u30018\u5104\u30eb\u30d4\u30a2\u304c\u6d77\u5916\u9001\u91d1\u7528\u306b\u6b8b\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6709\u52b9\u306aDGT\u69d8\u5f0f\u306b\u3088\u3063\u3066\u3001\u5408\u610f\u3055\u308c\u305f\u4f4e\u3044\u7a0e\u7387\u3067\u306e\u79df\u7a0e\u6761\u7d04\u9069\u7528\u8cc7\u683c\u304c\u78ba\u8a8d\u3055\u308c\u305f\u5834\u5408\u3001\u6e90\u6cc9\u5fb4\u53ce\u984d\u306f\u6bd4\u4f8b\u7684\u306b\u6e1b\u5c11\u3057\u3001\u305d\u306e\u5dee\u984d\u306f\u7a0e\u52d9\u7f72\u306b\u652f\u6255\u308f\u308c\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u682a\u4e3b\u306e\u305f\u3081\u306b\u78ba\u4fdd\u3055\u308c\u307e\u3059\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u30b7\u30ca\u30ea\u30aa<\/strong><\/th><th><strong>\u914d\u5f53\u91d1\u304c\u767a\u8868\u3055\u308c\u307e\u3057\u305f<\/strong><\/th><th><strong>\u6e90\u6cc9\u5fb4\u53ce\u7387<\/strong><\/th><th><strong>PPh 26 \u975e\u516c\u958b<\/strong><\/th><th><strong>\u7d14\u79fb\u8ee2\u984d<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u6761\u7d04\u4e0a\u306e\u6551\u6e08\u63aa\u7f6e\u306a\u3057<\/td><td>1,000,000,000\u30eb\u30d4\u30a2<\/td><td>20%<\/td><td>2\u5104\u30eb\u30d4\u30a2<\/td><td>8\u5104\u30eb\u30d4\u30a2<\/td><\/tr><tr><td>\u6709\u52b9\u306a\u30d5\u30a9\u30fc\u30e0DGT\uff08\u53c2\u8003\u6599\u91d1\uff09*<\/td><td>1,000,000,000\u30eb\u30d4\u30a2<\/td><td>10%*<\/td><td>1\u5104\u30eb\u30d4\u30a2<\/td><td>9\u5104\u30eb\u30d4\u30a2<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u203b\u3053\u308c\u306f\u3042\u304f\u307e\u3067\u4f8b\u793a\u3067\u3059\u3002\u5b9f\u969b\u306e\u79df\u7a0e\u6761\u7d04\u306e\u7a0e\u7387\u306f\u56fd\u3084\u682a\u5f0f\u4fdd\u6709\u30ec\u30d9\u30eb\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081\u3001\u9069\u7528\u3059\u308b\u524d\u306b\u5fc5\u305a\u8a72\u5f53\u3059\u308b\u79df\u7a0e\u6761\u7d04\u304a\u3088\u3073DGT\u69d8\u5f0f\u3068\u7167\u3089\u3057\u5408\u308f\u305b\u3066\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u5916\u56fd\u4eba\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u914d\u5f53\u4ee5\u5916\u306e\u7a0e\u91d1\u3068\u306f\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5916\u56fd\u306e\u500b\u4eba\u682a\u4e3b\u3082\u3001\u6cd5\u4eba\u89aa\u4f1a\u793e\u3060\u3051\u3067\u306a\u304f\u3001\u500b\u4eba\u3068\u3057\u3066\u53d7\u3051\u53d6\u3063\u305f\u914d\u5f53\u91d1\u306b\u5bfe\u3057\u3066\u300120% PPh 26\u6761\u306b\u57fa\u3065\u304f\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u7a0e\u7387\u304a\u3088\u3073\u79df\u7a0e\u6761\u7d04\u306b\u3088\u308b\u8efd\u6e1b\u63aa\u7f6e\u306f\u3001\u6cd5\u4eba\u53d7\u53d6\u4eba\u306e\u5834\u5408\u3068\u540c\u3058\u3067\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u7a0e\u52d9\u4e0a\u306e\u5c45\u4f4f\u8005\u3068\u306a\u308b\u306e\u306b\u5341\u5206\u306a\u671f\u9593\uff08\u4e00\u822c\u7684\u306b12\u30f6\u6708\u9593\u3067183\u65e5\u4ee5\u4e0a\uff09\u50cd\u304f\u5916\u56fd\u4eba\u306f\u3001PPh 26\u3067\u306f\u306a\u304f\u3001\u7d2f\u9032\u7684\u306aPPh 21\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u7387\u3067\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u3068\u5354\u529b\u3057\u3066\u9001\u91d1\u8a08\u753b\u3092\u7acb\u3066\u308b\u30e1\u30ea\u30c3\u30c8\u3068\u306f\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u914d\u5f53\u91d1\u306e\u9001\u91d1\u306f\u3001\u4f1a\u793e\u6cd5\u3001\u79df\u7a0e\u6761\u7d04\u306e\u89e3\u91c8\u3001\u9280\u884c\u306e\u66f8\u985e\u8981\u4ef6\u304c\u4ea4\u932f\u3059\u308b\u5206\u91ce\u3067\u3059\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u3053\u308c\u30893\u3064\u306e\u5206\u91ce\u3059\u3079\u3066\u306b\u7cbe\u901a\u3057\u305f\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u306f\u3001\u8cc7\u91d1\u304c\u56fd\u5916\u306b\u6d41\u51fa\u3059\u308b\u524d\u306b\u3001\u8cbb\u7528\u306e\u304b\u304b\u308b\u30df\u30b9\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/businesshubasia.com\/ja\/services\/tax-consulting-indonesia\/\">\u30d3\u30b8\u30cd\u30b9\u30cf\u30d6\u30a2\u30b8\u30a2\u306e\u7a0e\u52d9\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u304a\u3088\u3073\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30b5\u30fc\u30d3\u30b9<\/a> \u79df\u7a0e\u6761\u7d04\u306e\u9069\u7528\u8cc7\u683c\u5be9\u67fb\u3001DGT\u69d8\u5f0f\u306e\u4f5c\u6210\u3001\u6e90\u6cc9\u5fb4\u53ce\u9280\u884c\u3068\u306e\u8abf\u6574\u306a\u3069\u3092\u901a\u3058\u3066\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u3092\u652f\u63f4\u3057\u3001\u521d\u56de\u304b\u3089\u6b63\u3057\u3044\u7a0e\u7387\u3067\u9001\u91d1\u304c\u884c\u308f\u308c\u308b\u3088\u3046\u306b\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5916\u56fd\u4f01\u696d\u304c\u914d\u5f53\u91d1\u306e\u672c\u56fd\u9001\u91d1\u3067\u72af\u3057\u304c\u3061\u306a\u6700\u3082\u4e00\u822c\u7684\u306a\u9593\u9055\u3044\u306f\u4f55\u3067\u3059\u304b\uff1f<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u9001\u91d1\u6642\u306b\u7a0e\u91d1\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u306a\u3044\u5834\u5408\u304c\u591a\u3044\u3002\u3053\u308c\u306f\u3001\u4f01\u696d\u304c\u6cd5\u4eba\u30ec\u30d9\u30eb\u3067\u65e2\u306b\u8ab2\u7a0e\u3055\u308c\u305f\u5229\u76ca\u306f\u3001\u305d\u308c\u4ee5\u4e0a\u306e\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u3068\u60f3\u5b9a\u3057\u3066\u3044\u308b\u305f\u3081\u3067\u3042\u308b\u3002.<\/li>\n\n\n\n<li>\u79df\u7a0e\u6761\u7d04\u304c\u9069\u7528\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u305b\u305a\u306b\u3001\u30c7\u30d5\u30a9\u30eb\u30c8\u306e\u7a0e\u738720%\u3067\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3063\u305f\u7d50\u679c\u3001\u5f8c\u65e5\u9084\u4ed8\u304c\u56f0\u96e3\u306a\u904e\u6255\u3044\u304c\u767a\u751f\u3059\u308b\u3002.<\/li>\n\n\n\n<li>DGT\u69d8\u5f0f\u304c\u63d0\u51fa\u671f\u9650\u3092\u904e\u304e\u3066\u63d0\u51fa\u3055\u308c\u305f\u3001\u671f\u9650\u5207\u308c\u3067\u3042\u308b\u3001\u307e\u305f\u306f\u6761\u7d04\u7de0\u7d04\u56fd\u306e\u7a0e\u52d9\u5f53\u5c40\u306b\u3088\u3063\u3066\u6a29\u9650\u304c\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u5f53\u5c40\u306b\u3088\u3063\u3066\u7f72\u540d\u3055\u308c\u305f\u3002.<\/li>\n\n\n\n<li>\u30d5\u30a9\u30fc\u30e0DGT\u306b\u8a18\u8f09\u3055\u308c\u305f\u682a\u5f0f\u4fdd\u6709\u7387\u304c\u5b9f\u969b\u306e\u8cc7\u672c\u69cb\u6210\u8868\u3068\u4e00\u81f4\u3057\u306a\u3044\u305f\u3081\u3001\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u304c\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304f\u6551\u6e08\u63aa\u7f6e\u3092\u62d2\u5426\u3057\u305f\u3002.<\/li>\n\n\n\n<li>\u3057\u304b\u3057\u3001\u305d\u306e\u5e74\u306f\u672c\u793e\u306b\u73fe\u91d1\u304c\u7269\u7406\u7684\u306b\u9001\u91d1\u3055\u308c\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u5229\u76ca\u306f\u975e\u8ab2\u7a0e\u3068\u3057\u3066\u6271\u308f\u308c\u305f\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u3089\u306e\u30df\u30b9\u306f\u3059\u3079\u3066\u3001\u8cc7\u91d1\u304c\u9001\u91d1\u3055\u308c\u305f\u5f8c\u3067\u306f\u306a\u304f\u3001\u9001\u91d1\u65e5\u524d\u306b\u66f8\u985e\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u308b\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u914d\u5f53\u91d1\u306e\u9001\u91d1\u8a08\u753b\u306f\u3001\u8cc7\u91d1\u79fb\u52d5\u5f8c\u306b\u3067\u306f\u306a\u304f\u3001\u8cc7\u91d1\u79fb\u52d5\u524d\u306b\u7acb\u3066\u308b\u3079\u304d\u3067\u3042\u308b\u3002<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u914d\u5f53\u91d1\u9001\u91d1\u3068\u5229\u76ca\u79fb\u8ee2\u3092\u9069\u5207\u306b\u884c\u3046\u3053\u3068\u306f\u3001\u4f01\u696d\u306e\u8cc7\u91d1\u7e70\u308a\u3068\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u7a0e\u52d9\u5f53\u5c40\u3068\u306e\u95a2\u4fc2\u3092\u5b88\u308b\u4e0a\u3067\u91cd\u8981\u3067\u3059\u3002\u898f\u5247\u3067\u306f\u3001\u4e8b\u524d\u306e\u6e96\u5099\u304c\u91cd\u8996\u3055\u308c\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u7d44\u7e54\u69cb\u9020\u306e\u78ba\u8a8d\u3001\u6700\u65b0\u306eDGT\u69d8\u5f0f\u306e\u63d0\u51fa\u3001\u305d\u3057\u3066\u79fb\u8ee2\u65e5\u306e\u304b\u306a\u308a\u524d\u306b\u79df\u7a0e\u6761\u7d04\u306e\u9069\u7528\u8cc7\u683c\u3092\u660e\u78ba\u306b\u628a\u63e1\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u914d\u5f53\u5206\u914d\u307e\u305f\u306f\u5229\u76ca\u9001\u91d1\u3092\u8a08\u753b\u3057\u3066\u3044\u308b\u5916\u56fd\u4eba\u682a\u4e3b\u306f\u3001\u4ee5\u4e0b\u306e\u62c5\u5f53\u8005\u3068\u76f8\u8ac7\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002 <a href=\"https:\/\/businesshubasia.com\/ja\/services\/tax-consulting-indonesia\/\">\u30d3\u30b8\u30cd\u30b9\u30cf\u30d6\u30a2\u30b8\u30a2\u306e\u7a0e\u52d9\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u304a\u3088\u3073\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30b5\u30fc\u30d3\u30b9<\/a> \u7533\u8acb\u524d\u306b\u3001\u6761\u7d04\u306e\u9069\u7528\u8cc7\u683c\u3068\u9001\u9084\u4f53\u5236\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>This guide is for finance directors, foreign shareholders, and country managers of a PT PMA (Penanaman Modal Asing, foreign-owned limited liability company) in Indonesia, or of a foreign bank branch, BUJKA, or KPPA Migas structure classified as a BUT. After reading, they will understand exactly how Dividend Repatriation and Profit Remittance are taxed, and how to reduce that cost legally. Dividend Repatriation in Indonesia is taxed under Article 26 of the Income Tax Law, last amended by Law No. 7 of 2021 on Tax Regulation Harmonization (UU HPP). The default rate is 20%, withheld on the gross dividend before funds leave the country. A BUT (Bentuk Usaha Tetap, Indonesia&#8217;s Permanent [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":10289,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[92],"tags":[],"country":[9],"service-category":[49],"class_list":["post-10288","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-accounting","country-indonesia","service-category-tax-accounting"],"acf":[],"_links":{"self":[{"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/10288","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/comments?post=10288"}],"version-history":[{"count":3,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/10288\/revisions"}],"predecessor-version":[{"id":10691,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/10288\/revisions\/10691"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/media\/10289"}],"wp:attachment":[{"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/media?parent=10288"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/categories?post=10288"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/tags?post=10288"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/country?post=10288"},{"taxonomy":"service-category","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/service-category?post=10288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}