{"id":7190,"date":"2026-01-23T16:13:45","date_gmt":"2026-01-23T09:13:45","guid":{"rendered":"https:\/\/businesshubasia.com\/?p=7190"},"modified":"2026-01-23T16:17:16","modified_gmt":"2026-01-23T09:17:16","slug":"tax-compliance-indonesia-guide-pmk-112","status":"publish","type":"post","link":"https:\/\/businesshubasia.com\/ja\/tax-compliance-indonesia-guide-pmk-112\/","title":{"rendered":"\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u4e57\u308a\u5207\u308b: PMK No. 112 Tahun 2025 \u306e\u8a73\u7d30"},"content":{"rendered":"

2026\u5e74\u306b\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u5e02\u5834\u306b\u53c2\u5165\u3059\u308b\u3053\u3068\u306f\u3001\u5927\u304d\u306a\u6210\u9577\u306e\u53ef\u80fd\u6027\u3092\u79d8\u3081\u3066\u3044\u307e\u3059\u304c\u3001\u9032\u5316\u3059\u308b\u898f\u5236\u3092\u6ce8\u610f\u6df1\u304f\u76e3\u8996\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u653f\u5e9c\u306f\u6700\u8fd1\u3001 PMK\u7b2c112\u53f7 2025\u5e74<\/a><\/strong>, \u4e8c\u56fd\u9593\u79df\u7a0e\u6761\u7d04\uff08P3B\uff09\u306e\u5b9f\u65bd\u306b\u95a2\u3059\u308b\u753b\u671f\u7684\u306a\u898f\u5247\u3002\u3053\u306e\u52d5\u304d\u306f\u3001\u56fd\u5bb6\u306b\u3088\u308b\u56fd\u5883\u3092\u8d8a\u3048\u305f\u53d6\u5f15\u306e\u76e3\u8996\u65b9\u6cd5\u306b\u5927\u304d\u306a\u5909\u5316\u3092\u793a\u5506\u3057\u3066\u3044\u307e\u3059\u3002.<\/p>\n\n\n\n

\u7dad\u6301 \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9<\/strong> \u3082\u306f\u3084\u3001\u66f8\u985e\u3092\u671f\u9650\u5185\u306b\u63d0\u51fa\u3059\u308b\u3060\u3051\u3067\u306f\u5341\u5206\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3042\u3089\u3086\u308b\u53d6\u5f15\u306e\u7d4c\u6e08\u7684\u5b9f\u4f53\u3092\u8a3c\u660e\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u3001\u3053\u3046\u3057\u305f\u30cb\u30e5\u30a2\u30f3\u30b9\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u3001\u4e8b\u696d\u306e\u6210\u529f\u3068\u4e88\u671f\u305b\u306c\u6cd5\u7684\u30cf\u30fc\u30c9\u30eb\u306e\u9055\u3044\u3092\u751f\u307f\u307e\u3059\u3002.<\/p>\n\n\n\n

2026\u5e74\u306bCoretax\u304c\u5b8c\u5168\u5c0e\u5165<\/h2>\n\n\n\n

2026\u5e741\u6708\u4ee5\u964d\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u52d9\u74b0\u5883\u306f\u5b8c\u5168\u306a\u30c7\u30b8\u30bf\u30eb\u5909\u9769\u3092\u9042\u3052\u307e\u3057\u305f\u3002\u5f93\u6765\u306eDJP\u30aa\u30f3\u30e9\u30a4\u30f3\u30dd\u30fc\u30bf\u30eb\u306f\u6b63\u5f0f\u306b\u5ec3\u6b62\u3055\u308c\u307e\u3057\u305f\u3002\u3059\u3079\u3066\u306e\u7d0d\u7a0e\u8005\u306f\u300c\u201c\u30d5\u30eb\u30b3\u30a2\u30bf\u30c3\u30af\u30b9<\/a><\/strong>\u201d\u3042\u3089\u3086\u308b\u7ba1\u7406\u696d\u52d9\u306b\u5bfe\u5fdc\u3059\u308b\u300c\u30b7\u30b9\u30c6\u30e0\u300d\u3067\u3059\u3002\u3053\u306e\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u30ec\u30dd\u30fc\u30c8\u4f5c\u6210\u3001\u652f\u6255\u3044\u3001\u30c7\u30fc\u30bf\u691c\u8a3c\u30921\u3064\u306e\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u306b\u7d71\u5408\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n

\u3053\u306e\u30c7\u30b8\u30bf\u30eb\u30b7\u30d5\u30c8\u306b\u3088\u308a \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9<\/strong> \u900f\u660e\u6027\u306f\u5411\u4e0a\u3057\u307e\u3057\u305f\u304c\u3001\u540c\u6642\u306b\u8981\u6c42\u3082\u53b3\u3057\u304f\u306a\u308a\u307e\u3057\u305f\u3002\u3053\u306e\u30b7\u30b9\u30c6\u30e0\u3067\u306f\u3001\u7a0e\u52d9\u8acb\u6c42\u66f8\u3068\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u691c\u8a3c\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u4f01\u696d\u306f\u3001\u5373\u5ea7\u306b\u554f\u984c\u304c\u767a\u899a\u3057\u306a\u3044\u3088\u3046\u3001\u793e\u5185\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u3053\u306e\u65b0\u3057\u3044\u56fd\u5bb6\u30a4\u30f3\u30d5\u30e9\u3068\u5b8c\u5168\u306b\u540c\u671f\u3055\u305b\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n

PMK No.112 \u30bf\u30d5\u30f3 2025 \u3068\u306f\u4f55\u3067\u3059\u304b?<\/h2>\n\n\n\n

2025\u5e74\u8ca1\u52d9\u5927\u81e3\u898f\u5247\u7b2c112\u53f7\u306f\u3001\u79df\u7a0e\u6761\u7d04\u306e\u6069\u6075\u306b\u95a2\u3059\u308b\u65b0\u305f\u306a\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u3068\u306a\u308b\u3082\u306e\u3067\u3059\u3002\u3053\u306e\u898f\u5247\u306f\u3001\u5f93\u6765\u306e\u67a0\u7d44\u307f\u306b\u53d6\u3063\u3066\u4ee3\u308f\u308a\u3001\u6cd5\u7684\u78ba\u5b9f\u6027\u3092\u9ad8\u3081\u308b\u3068\u3068\u3082\u306b\u3001\u8131\u7a0e\u306b\u5229\u7528\u3055\u308c\u308b\u629c\u3051\u7a74\u3092\u585e\u3050\u3082\u306e\u3067\u3059\u3002\u3053\u306e\u898f\u5247\u306f\u3001\u7279\u306b\u5916\u56fd\u7d0d\u7a0e\u8005\uff08WPLN\uff09\u304c\u65e2\u5b58\u306e\u6761\u7d04\u306b\u57fa\u3065\u304f\u79df\u7a0e\u514d\u9664\u3092\u8acb\u6c42\u3059\u308b\u65b9\u6cd5\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u3044\u307e\u3059\u3002.<\/p>\n\n\n\n

\u3053\u306e\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u306f\u3001 \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6cd5\u4eba\u7a0e<\/strong> \u57fa\u6e96\u3002\u653f\u5e9c\u306f\u3001\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u304c\u5b9f\u52d9\u3092\u884c\u3063\u3066\u3044\u308b\u6b63\u5f53\u306a\u4e8b\u696d\u4f53\u306e\u307f\u306b\u9069\u7528\u3055\u308c\u308b\u3088\u3046\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002\u5358\u306a\u308b\u66f8\u985e\u624b\u7d9a\u304d\u304b\u3089\u300c\u5f62\u5f0f\u3088\u308a\u5b9f\u8cea\u300d\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u3078\u3068\u79fb\u884c\u3057\u3066\u3044\u307e\u3059\u3002.<\/p>\n\n\n\n

\u95a2\u9023\u3057\u3066\u3044\u308b<\/strong>: PMK 111 2025\u304c\u4f01\u696d\u5411\u3051SP2DK\u898f\u5236\u3092\u518d\u5b9a\u7fa9\u3059\u308b\u7406\u7531<\/a><\/p>\n\n\n\n

\u300c\u81ea\u52d5\u300d\u514d\u7a0e\u30b9\u30c6\u30fc\u30bf\u30b9\u306e\u7d42\u4e86<\/h2>\n\n\n\n

PMK 112\/2025\u306b\u304a\u3051\u308b\u6700\u3082\u91cd\u8981\u306a\u6539\u8a02\u70b9\u306e\u4e00\u3064\u306f\u3001\u6052\u4e45\u7684\u65bd\u8a2d\uff08BUT\uff09\u306e\u5730\u4f4d\u306b\u95a2\u3059\u308b\u3082\u306e\u3067\u3059\u3002\u3053\u308c\u307e\u3067\u3001\u591a\u304f\u306e\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\uff08RO\uff09\u306f\u3001\u305d\u306e\u6d3b\u52d5\u304c\u7d14\u7c8b\u306b\u300c\u6e96\u5099\u7684\u300d\u307e\u305f\u306f\u300c\u88dc\u52a9\u7684\u300d\u3067\u3042\u308b\u3068\u4e3b\u5f35\u3057\u3001\u76ee\u7acb\u305f\u306a\u3044\u3088\u3046\u306b\u904b\u55b6\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u305d\u306e\u305f\u3081\u3001\u591a\u304f\u306e\u5834\u5408\u3001\u73fe\u5730\u3067\u6240\u5f97\u7a0e\u3092\u307b\u3068\u3093\u3069\u3001\u3042\u308b\u3044\u306f\u5168\u304f\u7d0d\u3081\u3066\u3044\u307e\u305b\u3093\u3002.<\/p>\n\n\n\n

2026\u5e74\u306e\u898f\u5247\u3067\u306f\u3001\u3053\u308c\u3089\u306e\u30e9\u30d9\u30eb\u306f\u81ea\u52d5\u7684\u306b\u4ed8\u4e0e\u3055\u308c\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u304c\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u3001\u9867\u5ba2\u30c7\u30fc\u30bf\u53ce\u96c6\u3001\u30ea\u30fc\u30c9\u30b8\u30a7\u30cd\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u7a4d\u6975\u7684\u306b\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u7a0e\u52d9\u7f72\u306f\u305d\u308c\u3092\u8ab2\u7a0e\u5bfe\u8c61\u4e8b\u696d\u4f53\u3068\u307f\u306a\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u5909\u66f4\u306b\u3088\u308a\u3001\u5c02\u9580\u5bb6\u306e\u52a9\u8a00\u3092\u6c42\u3081\u308b\u3053\u3068\u306e\u91cd\u8981\u6027\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002 \u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30b5\u30fc\u30d3\u30b9<\/strong> \u73fe\u5728\u306e\u30d3\u30b8\u30cd\u30b9\u69cb\u9020\u3092\u898b\u76f4\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n

\u65b0\u3057\u3044DGT\u30d5\u30a9\u30fc\u30e0\u3068\u7528\u8a9e\u306e\u5909\u66f4<\/h2>\n\n\n\n

\u3053\u306e\u898f\u5247\u306e\u65bd\u884c\u306b\u4f34\u3044\u3001DGT\u69d8\u5f0f\uff08Surat Keterangan Domisili\uff09\u3082\u6539\u8a02\u3055\u308c\u307e\u3059\u3002\u69d8\u5f0f\u306f\u3088\u308a\u7c21\u6f54\u306b\u306a\u308a\u3001\u5b9f\u8cea\u7684\u6240\u6709\u8005\uff08BO\uff09\u306b\u95a2\u3059\u308b\u8cea\u554f\u3068\u5b9f\u4f53\u306b\u95a2\u3059\u308b\u8cea\u554f\u304c1\u3064\u306e\u30bb\u30af\u30b7\u30e7\u30f3\uff08\u30d1\u30fc\u30c8V\uff09\u306b\u7d71\u5408\u3055\u308c\u307e\u3057\u305f\u3002\u7279\u306b\u6ce8\u76ee\u3059\u3079\u304d\u306f\u3001\u7528\u8a9e\u304c\u56fd\u969b\u57fa\u6e96\u306b\u5408\u308f\u305b\u3066\u5909\u66f4\u3055\u308c\u305f\u3053\u3068\u3067\u3059\u3002.<\/p>\n\n\n\n

\u4ee5\u524d\u306f\u300c\u56fd\u300d\u3068\u547c\u3070\u308c\u3066\u3044\u305f\u3082\u306e\u304c\u300c\u56fd\/\u7ba1\u8f44\u533a\u57df\u300d\u306b\u5909\u66f4\u3055\u308c\u307e\u3057\u305f\u3002\u3055\u3089\u306b\u3001\u300cSKD SPDN\u300d\u306f\u300cSKD WPDN\u300d\u306b\u5909\u66f4\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u3089\u306e\u5c0f\u3055\u306a\u5909\u66f4\u306f\u3001\u6b63\u78ba\u306a\u7533\u8acb\u306b\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u306b\u306f\u3001\u8907\u96d1\u306a\u8981\u4ef6\u3092\u7406\u89e3\u3057\u3066\u3044\u308b\u73fe\u5730\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u304c\u5fc5\u8981\u3067\u3059\u3002 \u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0<\/a> \u30b8\u30e3\u30ab\u30eb\u30bf<\/strong>.<\/p>\n\n\n\n

\u53cd\u5206\u65ad\u3068\u5bc6\u63a5\u306a\u95a2\u4fc2\u306e\u3042\u308b\u4eba\u3005<\/h2>\n\n\n\n

\u79df\u7a0e\u6761\u7d04\u306e\u6feb\u7528\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u3001PMK 112\/2025\u306f\u53b3\u683c\u306a\u7d30\u5206\u5316\u9632\u6b62\u898f\u5247\u3092\u5c0e\u5165\u3057\u307e\u3059\u3002\u5916\u56fd\u4f01\u696d\u306f\u3001\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u306e\u8981\u4ef6\u3067\u3042\u308b\u300c\u671f\u9593\u30c6\u30b9\u30c8\u300d\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3059\u305f\u3081\u306b\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u3088\u308a\u5c0f\u898f\u6a21\u306a\u5951\u7d04\u306b\u5206\u5272\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u300c\u5bc6\u63a5\u306a\u95a2\u9023\u8005\u300d\u306b\u3088\u308b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u671f\u9593\u306f\u3001\u4eca\u5f8c\u306f\u901a\u7b97\u3055\u308c\u307e\u3059\u3002.<\/p>\n\n\n\n

\u3064\u307e\u308a\u30012\u3064\u306e\u95a2\u9023\u4f1a\u793e\u304c\u540c\u3058\u73fe\u5834\u3067\u4f5c\u696d\u3059\u308b\u5834\u5408\u3001\u305d\u308c\u305e\u308c\u306e\u6642\u9593\u306f\u5408\u7b97\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u30dd\u30ea\u30b7\u30fc\u306b\u3088\u308a\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u7d4c\u6e08\u7684\u5b9f\u614b\u304c\u516c\u5e73\u306b\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u5408\u7b97\u30eb\u30fc\u30eb\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u73fe\u4ee3\u306e\u4f1a\u8a08\u57fa\u6e96\u306e\u57fa\u790e\u3068\u306a\u308a\u307e\u3059\u3002 \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9<\/strong> \u591a\u56fd\u7c4d\u30b0\u30eb\u30fc\u30d7\u5411\u3051\u3002.<\/p>\n\n\n\n

\u5909\u5316\u306e\u4e2d\u306e\u6a5f\u4f1a<\/h2>\n\n\n\n

\u3053\u306e\u898f\u5236\u306f\u3088\u308a\u53b3\u683c\u306a\u76e3\u7763\u3092\u3082\u305f\u3089\u3059\u4e00\u65b9\u3067\u3001\u6cd5\u4ee4\u3092\u9075\u5b88\u3059\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u3088\u308a\u660e\u78ba\u306a\u9053\u7b4b\u3082\u63d0\u4f9b\u3057\u307e\u3059\u3002\u65b0\u3057\u3044\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u5f93\u3046\u3053\u3068\u3067\u3001\u5916\u56fd\u4f01\u696d\u306f\u3088\u308a\u5f37\u529b\u306a\u6cd5\u7684\u4fdd\u8b77\u3068\u3001\u3088\u308a\u4e88\u6e2c\u53ef\u80fd\u306a\u7a0e\u5236\u74b0\u5883\u3092\u7372\u5f97\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u5b89\u5b9a\u6027\u306f\u30012026\u5e74\u306e\u9577\u671f\u7684\u306a\u8cc7\u672c\u8a08\u753b\u3068\u6295\u8cc7\u5bb6\u306e\u4fe1\u983c\u306b\u3068\u3063\u3066\u4e0d\u53ef\u6b20\u3067\u3059\u3002.<\/p>\n\n\n\n

\u7a4d\u6975\u7684\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306f\u7af6\u4e89\u4e0a\u306e\u512a\u4f4d\u6027\u306b\u3082\u306a\u308a\u5f97\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u30eb\u30fc\u30eb\u3092\u65e9\u671f\u306b\u7fd2\u5f97\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u7a81\u7136\u306e\u7a0e\u52d9\u76e3\u67fb\u306b\u4f34\u3046\u300c\u975e\u5e38\u4e8b\u614b\u300d\u3092\u56de\u907f\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u6163\u884c\u3092\u696d\u52d9\u306b\u7d44\u307f\u8fbc\u3080\u3053\u3068\u3067\u3001 \u4f1a\u8a08\u30fb\u7a0e\u52d9\u30b5\u30fc\u30d3\u30b9<\/a> \u3042\u306a\u305f\u306e\u8ca1\u52d9\u5065\u5168\u6027\u304c\u640d\u306a\u308f\u308c\u306a\u3044\u3053\u3068\u3092\u4fdd\u8a3c\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n

BusinessHubAsia\u304c\u3069\u306e\u3088\u3046\u306b\u30b5\u30dd\u30fc\u30c8\u3067\u304d\u308b\u304b<\/h2>\n\n\n\n

\u4e8b\u696d\u904b\u55b6\u3068\u4e26\u884c\u3057\u3066\u56fd\u969b\u79df\u7a0e\u6761\u7d04\u3092\u7ba1\u7406\u3059\u308b\u306e\u306f\u5927\u5909\u306a\u4f5c\u696d\u3067\u3059\u3002BusinessHubAsia\u306f\u3001\u3053\u3046\u3057\u305f\u898f\u5236\u3092\u30b9\u30c8\u30ec\u30b9\u306a\u304f\u4e57\u308a\u8d8a\u3048\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u73fe\u5730\u306e\u5c02\u9580\u77e5\u8b58\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002PMK 112\/2025\u306e\u3088\u3046\u306a\u8907\u96d1\u306a\u6cd5\u5f8b\u3092\u3001\u5b9f\u7528\u7684\u306a\u30d3\u30b8\u30cd\u30b9\u624b\u9806\u3078\u3068\u843d\u3068\u3057\u8fbc\u3080\u304a\u624b\u4f1d\u3044\u3092\u3044\u305f\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n

\u79c1\u305f\u3061\u306e\u30c1\u30fc\u30e0\u306f\u3001 \u30b8\u30e3\u30ab\u30eb\u30bf\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0<\/strong>, DGT\u30d5\u30a9\u30fc\u30e0\u306e\u4f5c\u6210\u304b\u3089\u672c\u683c\u7684\u306a\u7269\u8cea\u76e3\u67fb\u307e\u3067\u3001\u3042\u3089\u3086\u308b\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002 \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6cd5\u4eba\u7a0e<\/strong> \u56fd\u969b\u6761\u7d04\u306b\u57fa\u3065\u3044\u3066\u53d7\u3051\u3089\u308c\u308b\u5229\u76ca\u3092\u6700\u5927\u9650\u306b\u4eab\u53d7\u3057\u306a\u304c\u3089\u3001\u7fa9\u52d9\u3092\u679c\u305f\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n

\u7d42\u308f\u308a\u306b<\/h2>\n\n\n\n

\u306e\u98a8\u666f \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9<\/strong> \u3088\u308a\u900f\u660e\u6027\u304c\u9ad8\u304f\u3001\u5b9f\u8cea\u7684\u306a\u672a\u6765\u3078\u3068\u9032\u5316\u3057\u3066\u3044\u307e\u3059\u30022025\u5e74\u9996\u76f8\u4ee4\u7b2c112\u53f7\u306f\u3001\u653f\u5e9c\u304c\u4eba\u70ba\u7684\u306a\u7a0e\u5236\u3088\u308a\u3082\u5b9f\u8cea\u7684\u306a\u6295\u8cc7\u3092\u91cd\u8996\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u660e\u78ba\u306b\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u5909\u5316\u3092\u4eca\u53d7\u3051\u5165\u308c\u308b\u3053\u3068\u3067\u3001\u8cb4\u793e\u306f\u6301\u7d9a\u53ef\u80fd\u306a\u6210\u529f\u306b\u5411\u3051\u3066\u524d\u9032\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002.<\/p>\n\n\n\n

2026\u5e74\u306e\u7a0e\u5236\u6539\u9769\u306e\u8907\u96d1\u3055\u306b\u4e8b\u696d\u6210\u9577\u3092\u963b\u307e\u308c\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u4eca\u3059\u3050BusinessHubAsia\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u8cb4\u793e\u306e\u4e8b\u696d\u306e\u672a\u6765\u3092\u78ba\u304b\u306a\u3082\u306e\u306b\u3044\u305f\u3057\u307e\u3059\u3002.<\/p>","protected":false},"excerpt":{"rendered":"

Entering the Indonesian market in 2026 offers incredible growth potential, yet it requires a sharp eye on evolving regulations. The Indonesian government recently enforced PMK No. 112 Tahun 2025, a landmark regulation concerning the implementation of Double Taxation Conventions (P3B). This move signals a significant shift in how the state monitors cross-border transactions. Maintaining Tax Compliance Indonesia is no longer just about filing forms on time. It is now about proving the economic substance of every transaction. For foreign investors, understanding these nuances is the difference between a thriving operation and unexpected legal hurdles. The Full Activation of Coretax in 2026 As of January 2026, the Indonesian tax landscape has […]<\/p>\n","protected":false},"author":8,"featured_media":7191,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[92,15],"tags":[],"country":[9],"service-category":[49],"class_list":["post-7190","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-accounting","category-news-updates","country-indonesia","service-category-tax-accounting"],"acf":[],"_links":{"self":[{"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/7190","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=7190"}],"version-history":[{"count":0,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/7190\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/media\/7191"}],"wp:attachment":[{"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/media?parent=7190"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/categories?post=7190"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/tags?post=7190"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/country?post=7190"},{"taxonomy":"service-category","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/service-category?post=7190"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}