{"id":7113,"date":"2026-01-13T15:39:59","date_gmt":"2026-01-13T08:39:59","guid":{"rendered":"https:\/\/businesshubasia.com\/?p=6993"},"modified":"2026-01-13T15:39:59","modified_gmt":"2026-01-13T08:39:59","slug":"pmk-105-2025-indonesia","status":"publish","type":"post","link":"https:\/\/businesshubasia.com\/ja\/pmk-105-2025-indonesia\/","title":{"rendered":"2025\u5e74\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u9996\u76f8\u4ee4\u7b2c105\u53f7\uff1a2026\u5e74\u653f\u5e9c\u8ca0\u62c5PPh21\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u306b\u95a2\u3059\u308b\u6226\u7565\u30ac\u30a4\u30c9"},"content":{"rendered":"<p>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u653f\u5e9c\u306f\u516c\u5f0f\u306b <strong>2025\u5e74\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u9996\u76f8\u4ee4\u7b2c105\u53f7<\/strong>, 2026\u5e74\u5ea6\u3092\u901a\u3058\u3066\u56fd\u5bb6\u7d4c\u6e08\u3092\u5f37\u5316\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u91cd\u8981\u306a\u898f\u5236\u3067\u3042\u308b\u3002\u3053\u306e\u653f\u7b56\u306f\u3001 <strong>\u653f\u5e9c\u8ca0\u62c5PPh 21\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d62026<\/strong> \uff08\u5730\u5143\u3067\u306f <em>PPh 21 DTP<\/em>\uff09\u306f\u3001\u96c7\u7528\u4e3b\u3068\u5f93\u696d\u54e1\u306e\u4e21\u65b9\u306b\u3068\u3063\u3066\u5927\u304d\u306a\u8ca1\u653f\u523a\u6fc0\u7b56\u3068\u306a\u308b\u3002\u5b9f\u8cea\u7684\u306b\u306f\u3001\u5bfe\u8c61\u3068\u306a\u308b\u52b4\u50cd\u8005\u306b\u4ee3\u308f\u3063\u3066\u6240\u5f97\u7a0e\u3092\u652f\u6255\u3046\u3053\u3068\u3067\u3001 <a href=\"https:\/\/www.kemenkeu.go.id\/\" target=\"_blank\" rel=\"noopener\">\u653f\u5e9c<\/a> \u52b4\u50cd\u96c6\u7d04\u578b\u7523\u696d\u306b\u975e\u5e38\u306b\u5fc5\u8981\u306a\u6551\u6e08\u7b56\u3092\u63d0\u4f9b\u3057\u306a\u304c\u3089\u3001\u56fd\u6c11\u306e\u8cfc\u8cb7\u529b\u3092\u7dad\u6301\u3059\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2025 \u5e74\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u898f\u5236 PMK 105 \u3068\u306f\u4f55\u3067\u3059\u304b?<\/h2>\n\n\n\n<p>\u305d\u306e\u6838\u5fc3\u306f\u3001, <strong><a href=\"https:\/\/www.pajak.go.id\/\" target=\"_blank\" rel=\"noopener\">2025\u5e74\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u9996\u76f8\u4ee4\u7b2c105\u53f7<\/a><\/strong> \u3053\u308c\u306f\u3001\u7279\u5b9a\u306e\u696d\u7a2e\u306b\u304a\u3051\u308b\u6240\u5f97\u7a0e\u6cd5\u7b2c21\u6761\u306e\u8ca0\u62c5\u3092\u56fd\u304c\u8ca0\u62c5\u3059\u308b\u88dc\u52a9\u91d1\u5236\u5ea6\u3067\u3059\u30022026\u5e741\u6708\u304b\u308912\u6708\u307e\u3067\u9069\u7528\u3055\u308c\u308b\u3053\u306e\u898f\u5236\u306b\u3088\u308a\u3001\u5f93\u696d\u54e1\u306f\u901a\u5e38\u306e\u7a0e\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u306a\u304f\u7d66\u4e0e\u306e\u5168\u984d\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u5b9f\u8cea\u7684\u306b\u624b\u53d6\u308a\u984d\u304c\u5897\u52a0\u3057\u307e\u3059\u3002\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u3001\u76f4\u63a5\u7684\u306a\u4eba\u4ef6\u8cbb\u306e\u5897\u52a0\u3084\u8907\u96d1\u306a\u300c\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u300d\u7d66\u4e0e\u5236\u5ea6\u306e\u5c0e\u5165\u3092\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u5f93\u696d\u54e1\u306e\u798f\u5229\u539a\u751f\u3092\u5411\u4e0a\u3059\u308b\u6a5f\u4f1a\u3068\u306a\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8cc7\u683c\u57fa\u6e96: 2026 \u5e74\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u306e\u8cc7\u683c\u304c\u3042\u308b\u306e\u306f\u8ab0\u3067\u3059\u304b?<\/h2>\n\n\n\n<p>\u305d\u306e <strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u5236\u512a\u9047\u63aa\u7f6e2026<\/strong> \u3053\u308c\u3089\u306f\u666e\u904d\u7684\u306a\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u96c7\u7528\u306e\u5b89\u5b9a\u306b\u4e0d\u53ef\u6b20\u306a\u5206\u91ce\u306b\u6226\u7565\u7684\u306b\u30bf\u30fc\u30b2\u30c3\u30c8\u3092\u7d5e\u3063\u305f\u3082\u306e\u3067\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">A. \u9069\u683c\u96c7\u7528\u4e3b\uff08\u5f53\u793e\uff09<\/h3>\n\n\n\n<p>\u8cc7\u683c\u3092\u5f97\u308b\u306b\u306f <strong>2025\u5e74\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u9996\u76f8\u4ee4\u7b2c105\u53f7<\/strong>, \u4f01\u696d\u306f\u3001\u4ee5\u4e0b\u3092\u542b\u3080\u7279\u5b9a\u306e\u52b4\u50cd\u96c6\u7d04\u578b\u307e\u305f\u306f\u89b3\u5149\u95a2\u9023\u306e\u5206\u91ce\u3067\u4e8b\u696d\u3092\u55b6\u3093\u3067\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5c65\u7269\u304a\u3088\u3073\u7e4a\u7dad\u88fd\u9020<\/li>\n\n\n\n<li>\u8863\u6599\u54c1\u304a\u3088\u3073\u76ae\u9769\u88fd\u54c1\u7523\u696d<\/li>\n\n\n\n<li>\u5bb6\u5177\u88fd\u9020<\/li>\n\n\n\n<li>\u89b3\u5149\u3001\u30db\u30b9\u30d4\u30bf\u30ea\u30c6\u30a3\u3001\u304a\u3088\u3073\u95a2\u9023\u30b5\u30fc\u30d3\u30b9<\/li>\n<\/ul>\n\n\n\n<p>\u91cd\u8981\u306a\u7ba1\u7406\u8981\u4ef6\u306f\u3001 <strong>\u4e8b\u696d\u5206\u985e\u30b3\u30fc\u30c9\uff08KLU\uff09<\/strong>. \u8cb4\u793e\u306f\u30012026\u5e741\u67081\u65e5\u6642\u70b9\u3067\u7a0e\u52d9\u5f53\u5c40\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u306b\u6b63\u3057\u3044KLU\u3092\u767b\u9332\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u30c7\u30fc\u30bf\u304c\u53e4\u3044\u5834\u5408\u3001\u5b9f\u969b\u306e\u696d\u52d9\u5185\u5bb9\u306b\u95a2\u308f\u3089\u305a\u3001\u30d7\u30ed\u30b0\u30e9\u30e0\u304b\u3089\u9664\u5916\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">B. \u5bfe\u8c61\u3068\u306a\u308b\u5f93\u696d\u54e1\uff08\u30b9\u30bf\u30c3\u30d5\uff09<\/h3>\n\n\n\n<p>\u3053\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u306f\u3001\u6b21\u306e\u7d66\u4e0e\u4e0a\u9650\u3092\u6e80\u305f\u3059 2 \u3064\u306e\u30ab\u30c6\u30b4\u30ea\u30fc\u306e\u52b4\u50cd\u8005\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u6b63\u793e\u54e1:<\/strong> \u6bce\u6708\u306e\u56fa\u5b9a\u7dcf\u53ce\u5165\u304c <strong>10,000,000\u30eb\u30d4\u30a2\u4ee5\u4e0b<\/strong>. \u6709\u52b9\u306a NPWP \u307e\u305f\u306f\u7a0e\u5236\u306b\u5b8c\u5168\u306b\u7d71\u5408\u3055\u308c\u305f NIK \u3092\u6240\u6709\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002.<\/li>\n\n\n\n<li><strong>\u975e\u6b63\u898f\/\u65e5\u96c7\u3044\u52b4\u50cd\u8005:<\/strong> \u65e5\u7d66\u304c <strong>50\u4e07\u30eb\u30d4\u30a2\u4ee5\u4e0b<\/strong>, \u3001\u307e\u305f\u306f\u6708\u9593\u7dcf\u53ce\u5165\u304c IDR 10,000,000 \u3092\u8d85\u3048\u306a\u3044\u3053\u3068\u3002.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u653f\u5e9c\u8ca0\u62c5\u306ePPh 21\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d62026\u306e\u904b\u7528\u65b9\u6cd5<\/h2>\n\n\n\n<p>\u3053\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u5b9f\u65bd\u3059\u308b\u306b\u306f\u3001\u7a0e\u984d\u63a7\u9664\u3092\u505c\u6b62\u3059\u308b\u3060\u3051\u3067\u306f\u4e0d\u5341\u5206\u3067\u3059\u3002\u5177\u4f53\u7684\u306a\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u5831\u544a\u30b5\u30a4\u30af\u30eb\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>\u8a08\u7b97\uff1a<\/strong> \u96c7\u7528\u4e3b\u306f\u901a\u5e38\u3069\u304a\u308a PPh 21 \u3092\u8a08\u7b97\u3057\u307e\u3059\u3002.<\/li>\n\n\n\n<li><strong>\u652f\u51fa:<\/strong> \u5dde\u306b\u7a0e\u91d1\u3092\u9001\u308b\u4ee3\u308f\u308a\u306b\u3001\u96c7\u7528\u4e3b\u304c\u305d\u308c\u3092\u652f\u6255\u3046 <strong>\u73fe\u91d1\u3067\u76f4\u63a5<\/strong> \u7d66\u6599\u65e5\u306b\u5f93\u696d\u54e1\u306b\u652f\u6255\u308f\u308c\u307e\u3059\u3002.<\/li>\n\n\n\n<li><strong>\u30c9\u30ad\u30e5\u30e1\u30f3\u30c8:<\/strong> \u96c7\u7528\u4e3b\u306f\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3066\u6b63\u5f0f\u306a\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u767a\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002.<\/li>\n\n\n\n<li><strong>\u5831\u544a\uff1a<\/strong> \u4f1a\u793e\u306f <a href=\"https:\/\/businesshubasia.com\/ja\/services\/tax-reporting-service-indonesia\/\">\u5831\u544a<\/a> \u6708\u3005\u306ePPh 21\u7d0d\u7a0e\u7533\u544a\u66f8\u306b\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u306e\u4f7f\u7528\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002.<\/li>\n<\/ol>\n\n\n\n<p>\u3053\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u306f\u5f93\u696d\u54e1\u306b\u3068\u3063\u3066\u8ab2\u7a0e\u6240\u5f97\u3068\u306f\u307f\u306a\u3055\u308c\u306a\u3044\u3053\u3068\u306b\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002\u305f\u3060\u3057\u3001\u3053\u308c\u306f\u300c\u4f7f\u308f\u306a\u3051\u308c\u3070\u5931\u3046\u300d\u7d66\u4ed8\u3067\u3042\u308a\u3001\u904e\u6255\u3044\u304c\u3042\u3063\u305f\u5834\u5408\u3067\u3082\u6255\u3044\u623b\u3057\u3084\u7e70\u308a\u8d8a\u3057\u306f\u3067\u304d\u307e\u305b\u3093\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u30d3\u30b8\u30cd\u30b9\u3078\u306e\u5f71\u97ff\u3068\u30ea\u30b9\u30af\u3092\u7406\u89e3\u3059\u308b<\/h2>\n\n\n\n<p>\u305d\u306e\u9593 <strong>2025\u5e74\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u9996\u76f8\u4ee4\u7b2c105\u53f7<\/strong> \u660e\u78ba\u306a\u8ca1\u52d9\u4e0a\u306e\u5229\u70b9\u3092\u63d0\u4f9b\u3059\u308b\u4e00\u65b9\u3067\u3001\u7d66\u4e0e\u8a08\u7b97\u306f\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u304c\u91cd\u8981\u306a\u30bf\u30b9\u30af\u3078\u3068\u5909\u5316\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>\u30a8\u30ea\u30a2<\/strong><\/td><td><strong>PMK 105\/2025\u306e\u5f71\u97ff<\/strong><\/td><\/tr><\/thead><tbody><tr><td><strong>\u5f93\u696d\u54e1\u798f\u5229\u539a\u751f<\/strong><\/td><td>\u4f1a\u793e\u306e\u7d4c\u8cbb\u3092\u5897\u3084\u3059\u3053\u3068\u306a\u304f\u7d14\u5229\u76ca\u3092\u5897\u3084\u3059\u3002.<\/td><\/tr><tr><td><strong>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/strong><\/td><td>\u5831\u544a\u524d\u306b\u73fe\u91d1\u652f\u51fa\u306e\u6b63\u78ba\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u5fc5\u8981\u3067\u3059\u3002.<\/td><\/tr><tr><td><strong>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9<\/strong><\/td><td>\u53b3\u5bc6\u306a\u30bb\u30af\u30bf\u30fc\u3068\u7d66\u4e0e\u306e\u30de\u30c3\u30d4\u30f3\u30b0\u306b\u3088\u308a\u8907\u96d1\u3055\u304c\u5897\u3057\u307e\u3059\u3002.<\/td><\/tr><tr><td><strong>\u7a0e\u52d9\u30ea\u30b9\u30af<\/strong><\/td><td>\u9ad8: \u30a8\u30e9\u30fc\u304c\u767a\u751f\u3059\u308b\u3068\u3001\u7279\u5178\u304c\u9061\u53ca\u7684\u306b\u53d6\u308a\u6d88\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4f01\u696d\u306b\u3068\u3063\u3066\u6700\u5927\u306e\u5371\u967a\u306f <strong>\u884c\u653f\u4e0a\u306e\u7f60<\/strong>. \u5831\u544a\u66f8\u306e\u63d0\u51fa\u304c\u9045\u308c\u305f\u308a\u3001KLU\u30c7\u30fc\u30bf\u306b\u8aa4\u308a\u304c\u3042\u3063\u305f\u308a\u3057\u305f\u5834\u5408\u3001\u653f\u5e9c\u306f\u512a\u9047\u63aa\u7f6e\u3092\u53d6\u308a\u6d88\u3057\u3066\u3001\u96c7\u7528\u4e3b\u306b\u7a0e\u91d1\u3092\u81ea\u8179\u3067\u652f\u6255\u308f\u305b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u591a\u304f\u306e\u5834\u5408\u3001\u7f70\u91d1\u304c\u8ffd\u52a0\u3055\u308c\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2026\u5e74\u306b\u5c02\u9580\u5bb6\u306b\u3088\u308b\u7a0e\u52d9\u30b5\u30dd\u30fc\u30c8\u304c\u4e0d\u53ef\u6b20\u306a\u7406\u7531<\/h2>\n\n\n\n<p>\u305d\u306e <strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u5236\u512a\u9047\u63aa\u7f6e2026<\/strong> \u8af8\u5203\u306e\u5263\u3067\u3059\u3002\u4e00\u65b9\u3067\u306f\u3001\u7a0e\u8ca0\u62c5\u3092\u6700\u9069\u5316\u3059\u308b\u7a00\u6709\u306a\u6a5f\u4f1a\u3068\u306a\u308a\u307e\u3059\u3002\u4ed6\u65b9\u3067\u306f\u3001\u898f\u5236\u4e0a\u306e\u9069\u683c\u6027\u3001\u7d66\u4e0e\u8a08\u7b97\u3001\u305d\u3057\u3066\u6587\u66f8\u7ba1\u7406\u306b\u304a\u3044\u3066\u7d76\u5bfe\u7684\u306a\u6b63\u78ba\u6027\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u30df\u30b9\u306f\u5c11\u984d\u306e\u7f70\u91d1\u306b\u3064\u306a\u304c\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u5f93\u696d\u54e1\u306e\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3\u3092\u5b8c\u5168\u306b\u5931\u308f\u305b\u308b\u3053\u3068\u306b\u3082\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002.<\/p>\n\n\n\n<p>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306b\u3001\u4f01\u696d\u306f 2026 \u5e74\u306e\u30b5\u30a4\u30af\u30eb\u304c\u59cb\u307e\u308b\u524d\u306b\u3001KLU \u30b9\u30c6\u30fc\u30bf\u30b9\u306e\u5916\u90e8\u76e3\u67fb\u3068\u5f93\u696d\u54e1\u306e\u8cc7\u683c\u306e\u5fb9\u5e95\u3057\u305f\u30de\u30c3\u30d4\u30f3\u30b0\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2026\u5e74\u306e\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u3092\u4eca\u3059\u3050\u78ba\u4fdd\u3057\u307e\u3057\u3087\u3046<\/h2>\n\n\n\n<p>\u7ba1\u7406\u4e0a\u306e\u30df\u30b9\u3067\u3001\u4f1a\u793e\u304c\u5927\u5e45\u306a\u7bc0\u7a0e\u3092\u5b9f\u73fe\u3067\u304d\u306a\u3044\u306e\u306f\u907f\u3051\u307e\u3057\u3087\u3046\u3002 <strong>\u30d3\u30b8\u30cd\u30b9\u30cf\u30d6\u30a2\u30b8\u30a2<\/strong>, \u5f0a\u793e\u306f\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u3084\u73fe\u5730\u4f01\u696d\u304c\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u6cd5\u306e\u8907\u96d1\u3055\u3092\u4e57\u308a\u8d8a\u3048\u3089\u308c\u308b\u3088\u3046\u652f\u63f4\u3059\u308b\u3053\u3068\u306b\u7279\u5316\u3057\u3066\u3044\u307e\u3059\u3002.<\/p>\n\n\n\n<p><strong>KLU \u3092\u76e3\u67fb\u3057\u30012026 \u5e74\u306e\u7d66\u4e0e\u3092\u78ba\u4fdd\u3059\u308b\u6e96\u5099\u306f\u3067\u304d\u3066\u3044\u307e\u3059\u304b?<\/strong> <strong>\u4eca\u3059\u3050\u7a0e\u52d9\u5c02\u9580\u5bb6\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044<\/strong> \u3042\u306a\u305f\u306e\u30d3\u30b8\u30cd\u30b9\u304c\u5b8c\u5168\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306b <strong>2025\u5e74\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u9996\u76f8\u4ee4\u7b2c105\u53f7<\/strong>.<\/p>","protected":false},"excerpt":{"rendered":"<p>The Indonesian government has officially released PMK 105 of 2025 Indonesia, a pivotal regulation designed to strengthen the national economy throughout the 2026 fiscal year. This policy introduces the Government-Borne PPh 21 Incentive 2026 (locally known as PPh 21 DTP), acting as a significant financial stimulus for both employers and employees. By essentially paying the income tax on behalf of eligible workers, the government aims to maintain public purchasing power while providing much needed relief to labor-intensive industries. What is the PMK 105 of 2025 Indonesia Regulation? At its core, PMK 105 of 2025 Indonesia is a subsidy program where the state bears the burden of Income Tax Article 21 [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":7119,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15,92],"tags":[],"country":[9],"service-category":[49],"class_list":["post-7113","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-updates","category-tax-accounting","country-indonesia","service-category-tax-accounting"],"acf":[],"_links":{"self":[{"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/7113","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\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/comments?post=7113"}],"version-history":[{"count":0,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/7113\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/media\/7119"}],"wp:attachment":[{"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/media?parent=7113"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/categories?post=7113"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/tags?post=7113"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/country?post=7113"},{"taxonomy":"service-category","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/service-category?post=7113"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}