{"id":7115,"date":"2026-01-15T16:26:11","date_gmt":"2026-01-15T09:26:11","guid":{"rendered":"https:\/\/businesshubasia.com\/?p=7010"},"modified":"2026-01-15T16:26:11","modified_gmt":"2026-01-15T09:26:11","slug":"sp2dk-regulation-2025","status":"publish","type":"post","link":"https:\/\/businesshubasia.com\/ja\/sp2dk-regulation-2025\/","title":{"rendered":"PMK 111 2025\u304c\u4f01\u696d\u5411\u3051SP2DK\u898f\u5236\u3092\u518d\u5b9a\u7fa9\u3059\u308b\u7406\u7531"},"content":{"rendered":"

\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u5236\u306f\u3001\u3088\u308a\u53b3\u683c\u306a\u6bb5\u968e\u306b\u6b63\u5f0f\u306b\u79fb\u884c\u3057\u307e\u3057\u305f\u30022025\u5e74\u9996\u76f8\u4ee4\u7b2c111\u53f7\u306e\u65bd\u884c\u306b\u3088\u308a\u3001\u653f\u5e9c\u306f\u7a0e\u52d9\u76e3\u7763\u306e\u305f\u3081\u306e\u4f53\u7cfb\u7684\u306a\u67a0\u7d44\u307f\u3092\u6b63\u5f0f\u306b\u5236\u5b9a\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u5909\u5316\u306f\u3001 SP2DK\u898f\u5236<\/strong> \u3082\u306f\u3084\u7a0e\u52d9\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u793e\u5185\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u3068\u3069\u307e\u308a\u307e\u305b\u3093\u3002\u4eca\u3084\u3001\u56fd\u5185\u3067\u4e8b\u696d\u3092\u5c55\u958b\u3059\u308b\u3059\u3079\u3066\u306e\u4f01\u696d\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3001\u9ad8\u5ea6\u306a\u6cd5\u7684\u624b\u6bb5\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002.<\/p>\n\n\n\n

SP2DK\u898f\u5236PMK 111 2025\u306e\u7406\u89e3<\/h2>\n\n\n\n

\u3053\u306e\u65b0\u3057\u3044\u6cd5\u4ee4\u4ee5\u524d\u306f\u3001\u7a0e\u52d9\u76e3\u7763\u66f8\u306f\u5358\u306a\u308b\u60c5\u5831\u63d0\u4f9b\u306e\u8981\u8acb\u3068\u307f\u306a\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u304b\u3063\u305f\u3002\u3057\u304b\u3057\u3001, PMK 111\u5e74 2025\u5e74<\/a> \u78ba\u56fa\u305f\u308b\u6cd5\u7684\u57fa\u76e4\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3067\u30b2\u30fc\u30e0\u3092\u5909\u3048\u308b \u7a0e\u52d9\u7dcf\u5c40<\/a> \uff08DGT\uff09DGT\u306f\u73fe\u5728\u3001\u767b\u9332\u4e8b\u696d\u4f53\u3060\u3051\u3067\u306a\u304f\u672a\u767b\u9332\u4e8b\u696d\u4f53\u3082\u76e3\u8996\u3059\u308b\u660e\u78ba\u306a\u6a29\u9650\u3092\u6709\u3057\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u7d4c\u6e08\u6d3b\u52d5\u3060\u3051\u3067\u3082\u6b63\u5f0f\u306a\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u3067\u3059\u3002.<\/p>\n\n\n\n

\u3053\u306e\u898f\u5236\u306e\u9069\u7528\u7bc4\u56f2\u306f\u975e\u5e38\u306b\u5e83\u7bc4\u3067\u3059\u3002\u6240\u5f97\u7a0e\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3001\u5962\u4f88\u7a0e\u3001\u305d\u3057\u3066\u65b0\u305f\u306b\u5c0e\u5165\u3055\u308c\u305f\u70ad\u7d20\u7a0e\u307e\u3067\u3082\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u5916\u56fd\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u306f\u3001\u4e8b\u5f8c\u7684\u306a\u57f7\u884c\u3067\u306f\u306a\u304f\u3001\u4f53\u7cfb\u7684\u306a\u76e3\u8996\u304c\u6c42\u3081\u3089\u308c\u308b\u74b0\u5883\u304c\u6574\u3044\u307e\u3059\u3002\u8cb4\u793e\u306e\u30c7\u30fc\u30bf\u306f\u3001DGT\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3044\u3066\u7b2c\u4e09\u8005\u306e\u60c5\u5831\u3068\u5e38\u306b\u7167\u5408\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n

\u5916\u56fd\u4f01\u696d\u3068\u5730\u5143\u4f01\u696d\u304c\u61f8\u5ff5\u3059\u3079\u304d\u7406\u7531<\/h2>\n\n\n\n

\u4f01\u696d\u306b\u3068\u3063\u3066\u6700\u5927\u306e\u61f8\u5ff5\u306f\u3001\u4e0d\u4e00\u81f4\u306e\u691c\u51fa\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u308b\u3053\u3068\u3067\u3042\u308b\u3002 SP2DK\u898f\u5236<\/strong>, \u7a0e\u52d9\u7f72\u306f\u9ad8\u5ea6\u306a\u30c7\u30fc\u30bf\u5206\u6790\u3092\u7528\u3044\u3066\u3001\u7533\u544a\u5185\u5bb9\u3068\u5b9f\u969b\u306e\u7d0d\u7a0e\u984d\u306e\u4e0d\u4e00\u81f4\u3092\u898b\u3064\u3051\u51fa\u3057\u307e\u3059\u3002\u3053\u306e\u7a4d\u6975\u7684\u306a\u30a2\u30d7\u30ed\u30fc\u30c1\u306b\u3088\u308a\u3001\u8b66\u544a\u66f8\u306f\u5e74\u9593\u3092\u901a\u3057\u3066\u3044\u3064\u3067\u3082\u5c4a\u304f\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n

\u5916\u8cc7\u7cfb\u4e8b\u696d\u4f53\uff08PT PMA\uff09\u3068\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u306f\u7279\u306b\u6ce8\u76ee\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u76e3\u7763\u30d7\u30ed\u30c8\u30b3\u30eb\u306b\u30b0\u30ed\u30fc\u30d0\u30eb\u6700\u4f4e\u7a0e\u7387\u57fa\u6e96\u304c\u7d71\u5408\u3055\u308c\u305f\u3053\u3068\u3067\u3001\u8907\u96d1\u3055\u304c\u3055\u3089\u306b\u5897\u3057\u3066\u3044\u307e\u3059\u3002\u56fd\u969b\u7684\u306a\u7a0e\u52d9\u69cb\u9020\u304c\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u8a18\u9332\u3068\u5b8c\u5168\u306b\u4e00\u81f4\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001SP2DK\u306e\u9069\u7528\u306f\u307b\u307c\u907f\u3051\u3089\u308c\u307e\u305b\u3093\u3002.<\/p>\n\n\n\n

\u95a2\u9023\u3057\u3066\u3044\u308b\uff1a<\/strong> SP2DK\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3092\u53d7\u3051\u53d6\u308a\u307e\u3057\u305f\u304b\uff1f\u614c\u3066\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093 <\/a><\/p>\n\n\n\n

\u5f71\u97ff\uff1a\u76e3\u7763\u304b\u3089\u57f7\u884c\u3078<\/h2>\n\n\n\n

PMK 111 Tahun 2025\u306e\u5f71\u97ff\u306f\u3001\u884c\u653f\u9762\u3068\u8ca1\u52d9\u9762\u306e\u4e21\u65b9\u306b\u53ca\u3073\u307e\u3059\u3002\u4f01\u696d\u304cSP2DK\u3092\u53d7\u9818\u3057\u305f\u5834\u5408\u3001\u5b9f\u8cea\u7684\u306b\u306f\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u8a3c\u660e\u3092\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u56de\u7b54\u304c\u4e0d\u5341\u5206\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u3001\u56fd\u7a0e\u7dcf\u5c40\uff08DGT\uff09\u306f\u3044\u304f\u3064\u304b\u306e\u53b3\u3057\u3044\u63aa\u7f6e\u3092\u8b1b\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u3001\u5f37\u5236\u7684\u306a\u7a0e\u52d9\u767b\u9332\u3084\u91cd\u8981\u306a\u516c\u5171\u30b5\u30fc\u30d3\u30b9\u306e\u505c\u6b62\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002.<\/p>\n\n\n\n

\u3055\u3089\u306b\u3001\u672a\u89e3\u6c7a\u306eSP2DK\u306f\u3001\u3059\u3050\u306b\u672c\u683c\u7684\u306a\u7a0e\u52d9\u76e3\u67fb\u3001\u3055\u3089\u306b\u306f\u5211\u4e8b\u635c\u67fb\u3078\u3068\u30a8\u30b9\u30ab\u30ec\u30fc\u30c8\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u300c\u76e3\u7763\u300d\u304b\u3089\u300c\u8abf\u67fb\u300d\u3078\u306e\u79fb\u884c\u306f\u3001\u4eca\u3067\u306f\u306f\u308b\u304b\u306b\u30b7\u30fc\u30e0\u30ec\u30b9\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u4f01\u696d\u306f\u3082\u306f\u3084\u3001\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u4f1a\u8a08\u58eb\u306b\u4efb\u305b\u308b\u3079\u304d\u5358\u306a\u308b\u5e74\u672b\u306e\u96d1\u7528\u3068\u3057\u3066\u6271\u3046\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002.<\/p>\n\n\n\n

\u65b0\u3057\u3044\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u9577\u6240\u3068\u77ed\u6240<\/h2>\n\n\n\n

\u826f\u3044\u9762\u3068\u3057\u3066\u306f\u3001 SP2DK\u898f\u5236<\/strong> \u6cd5\u7684\u78ba\u5b9f\u6027\u304c\u5411\u4e0a\u3057\u307e\u3059\u3002\u4f01\u696d\u306f\u3001\u76e3\u7763\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u81ea\u793e\u306e\u6a29\u5229\u3068\u7fa9\u52d9\u3092\u3088\u308a\u660e\u78ba\u306b\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u306e\u5354\u8b70\u3084\u30d3\u30c7\u30aa\u4f1a\u8b70\u306e\u6b63\u5f0f\u306a\u5c0e\u5165\u306b\u3088\u308a\u3001\u5916\u56fd\u4eba\u53d6\u7de0\u5f79\u306e\u53c2\u52a0\u3082\u5bb9\u6613\u306b\u306a\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n

\u9006\u306b\u3001\u7acb\u8a3c\u8cac\u4efb\u306f\u7d0d\u7a0e\u8005\u5074\u306b\u91cd\u304f\u306e\u3057\u304b\u304b\u3063\u3066\u3044\u307e\u3059\u300214\u65e5\u9593\u3068\u3044\u3046\u53b3\u683c\u306a\u56de\u7b54\u671f\u9650\u306f\u3001\u8907\u96d1\u306a\u7d44\u7e54\u306b\u3068\u3063\u3066\u5927\u304d\u306a\u8ab2\u984c\u3067\u3059\u3002\u3055\u3089\u306b\u3001\u7d0d\u7a0e\u8005\u304c\u56de\u7b54\u3057\u306a\u3044\u5834\u5408\u306b\u56fd\u7a0e\u7dcf\u5c40\u304c\u4e00\u65b9\u7684\u306b\u30c7\u30fc\u30bf\u3092\u4fee\u6b63\u3067\u304d\u308b\u6a29\u9650\u306f\u3001\u5927\u304d\u306a\u8ca0\u62c5\u3068\u306a\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n

SP2DK\u3078\u306e\u52b9\u679c\u7684\u306a\u5bfe\u5fdc\u65b9\u6cd5<\/h2>\n\n\n\n

\u77e5\u308b\u3053\u3068 SP2DK\u3078\u306e\u5bfe\u5fdc\u65b9\u6cd5<\/strong> \u306f\u4eca\u3084\u91cd\u8981\u306a\u30d3\u30b8\u30cd\u30b9\u30b9\u30ad\u30eb\u3067\u3059\u3002\u6700\u521d\u306e\u30b9\u30c6\u30c3\u30d7\u306f\u3001\u624b\u7d19\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u30c7\u30fc\u30bf\u3092\u793e\u5185\u8a18\u9332\u3068\u7167\u5408\u3059\u308b\u3053\u3068\u3067\u3059\u300214\u65e5\u4ee5\u5185\u306b\u3001\u6709\u52b9\u306a\u6587\u66f8\u3092\u6dfb\u3048\u3066\u5305\u62ec\u7684\u306a\u8aac\u660e\u3092\u63d0\u4f9b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n

\u671f\u9650\u306b\u9593\u306b\u5408\u308f\u306a\u3044\u5834\u5408\u306f\u3001\u5f53\u521d\u306e\u671f\u9650\u5207\u308c\u306e7\u65e5\u524d\u307e\u3067\u306b\u5ef6\u9577\u3092\u7533\u8acb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5354\u8b70\u6bb5\u968e\u3067\u306f\u3001\u7a0e\u52d9\u8077\u54e1\u306b\u3088\u308b\u73fe\u5730\u8a2a\u554f\uff08\u300c\u30af\u30f3\u30b8\u30e5\u30f3\u30ac\u30f3\u300d\uff09\u306b\u5099\u3048\u3066\u304f\u3060\u3055\u3044\u3002\u3053\u308c\u3089\u306e\u8a2a\u554f\u306f\u3001\u5831\u544a\u3055\u308c\u305f\u30c7\u30fc\u30bf\u3068\u7167\u3089\u3057\u5408\u308f\u305b\u3066\u3001\u4e8b\u696d\u904b\u55b6\u306e\u5b9f\u614b\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002.<\/p>\n\n\n\n

\u7d99\u7d9a\u7684\u306a\u76e3\u8996\uff1a\u65b0\u305f\u306a\u73fe\u5b9f<\/h2>\n\n\n\n

\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306f\u3082\u306f\u3084\u6bce\u5e74\u6052\u4f8b\u306e\u884c\u4e8b\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u56fd\u7a0e\u7dcf\u5c40\uff08DGT\uff09\u306f\u3044\u3064\u3067\u3082\u8b66\u544a\u66f8\u3092\u767a\u884c\u3067\u304d\u308b\u305f\u3081\u3001\u7a0e\u52d9\u306e\u5065\u5168\u6027\u306f\u65e5\u3005\u7dad\u6301\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u7d99\u7d9a\u7684\u306a\u76e3\u8996\u306b\u306f\u3001\u5805\u7262\u306a\u793e\u5185\u4f53\u5236\u3001\u3042\u308b\u3044\u306f\u3088\u308a\u52b9\u679c\u7684\u306a\u65b9\u6cd5\u3068\u3057\u3066\u306f\u3001\u6cd5\u5f8b\u306e\u30cb\u30e5\u30a2\u30f3\u30b9\u3092\u7406\u89e3\u3057\u3066\u3044\u308b\u5c02\u9580\u5bb6\u306e\u652f\u63f4\u304c\u5fc5\u8981\u3067\u3059\u3002.<\/p>\n\n\n\n

\u6642\u4ee3\u9045\u308c\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u624b\u6cd5\u306b\u983c\u308b\u3068\u3001\u884c\u653f\u4e0a\u306e\u6469\u64e6\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002\u56fd\u7a0e\u7dcf\u5c40\uff08DGT\uff09\u306e\u76ee\u6a19\u306f\u3001\u3059\u3079\u3066\u306e\u7d4c\u6e08\u53c2\u52a0\u8005\u304c\u516c\u5e73\u306a\u8ca0\u62c5\u3092\u8ca0\u3046\u3053\u3068\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u505c\u6b62\u3084\u7a81\u7136\u306e\u76e3\u67fb\u306e\u8105\u5a01\u3092\u53d7\u3051\u308b\u3053\u3068\u306a\u304f\u3001\u5186\u6ed1\u306a\u4e8b\u696d\u904b\u55b6\u3092\u884c\u3046\u3053\u3068\u304c\u76ee\u6a19\u3067\u3059\u3002.<\/p>\n\n\n\n

\u5b89\u5fc3\u306e\u305f\u3081\u306e\u5c02\u9580\u5bb6\u306e\u30b5\u30dd\u30fc\u30c8<\/h2>\n\n\n\n

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\u8b66\u544a\u66f8\u304c\u5c4a\u304f\u306e\u3092\u5f85\u3064\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u65b0\u3057\u3044\u898f\u5236\u74b0\u5883\u3092\u751f\u304d\u6b8b\u308b\u306b\u306f\u3001\u7a4d\u6975\u7684\u306a\u7ba1\u7406\u304c\u552f\u4e00\u306e\u65b9\u6cd5\u3067\u3059\u3002 \u30d3\u30b8\u30cd\u30b9\u30cf\u30d6\u30a2\u30b8\u30a2<\/strong> \u8cb4\u793e\u306e\u7a0e\u52d9\u306e\u5c06\u6765\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u6709\u52b9\u304b\u3064\u5c02\u9580\u7684\u306a\u30b5\u30dd\u30fc\u30c8\u3092\u4eca\u3059\u3050\u3054\u4f9d\u983c\u304f\u3060\u3055\u3044\u3002.<\/p>","protected":false},"excerpt":{"rendered":"

The Indonesian tax landscape has officially entered a more rigorous phase. With the implementation of PMK 111 Tahun 2025, the government has formalized a structured framework for tax supervision. This shift means that the SP2DK Regulation is no longer just an internal guideline for tax officers. It is now a high-level legal instrument that impacts every business operating within the country. Understanding the SP2DK Regulation PMK 111 2025 Before this new decree, tax supervision letters were often viewed as mere requests for information. However, PMK 111 Tahun 2025 changes the game by providing a solid legal foundation for the Directorate General of Taxes (DGT). The DGT now has the explicit […]<\/p>\n","protected":false},"author":8,"featured_media":7120,"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-7115","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\/7115","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=7115"}],"version-history":[{"count":0,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/7115\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/media\/7120"}],"wp:attachment":[{"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/media?parent=7115"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/categories?post=7115"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/tags?post=7115"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/country?post=7115"},{"taxonomy":"service-category","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/service-category?post=7115"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}