{"id":7548,"date":"2026-02-24T07:53:00","date_gmt":"2026-02-24T00:53:00","guid":{"rendered":"https:\/\/businesshubasia.com\/"},"modified":"2026-02-24T07:53:00","modified_gmt":"2026-02-24T00:53:00","slug":"corporate-tax-indonesia","status":"publish","type":"post","link":"https:\/\/businesshubasia.com\/ja\/corporate-tax-indonesia\/","title":{"rendered":"\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6cd5\u4eba\u7a0e\u3092\u30de\u30b9\u30bf\u30fc\u3059\u308b\uff1a\u5916\u56fd\u4eba\u5411\u3051\u30ac\u30a4\u30c9"},"content":{"rendered":"<p>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u5e02\u5834\u3078\u306e\u53c2\u5165\u306f\u5927\u304d\u306a\u6210\u679c\u3092\u7d04\u675f\u3059\u308b\u91ce\u5fc3\u7684\u306a\u52d5\u304d\u3067\u3059\u304c\u3001\u73fe\u5730\u306e\u8ca1\u653f\u72b6\u6cc1\u306b\u95a2\u3059\u308b\u9ad8\u5ea6\u306a\u7406\u89e3\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u4f1a\u8a08\u5e74\u5ea6\u3092\u898b\u636e\u3048\u3066\u3001, <strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6cd5\u4eba\u7a0e 2026<\/strong> \u30a4\u30f3\u30c9\u3067\u306f\u3001\u5916\u56fd\u306e\u4e8b\u696d\u4f53\u3068\u7a0e\u52d9\u7dcf\u5c40 (DGT) \u3068\u306e\u3084\u308a\u53d6\u308a\u3092\u6839\u672c\u7684\u306b\u5909\u3048\u308b\u30c7\u30b8\u30bf\u30eb\u9769\u547d\u304c\u9032\u884c\u4e2d\u3067\u3059\u3002.&nbsp;<\/p>\n\n\n\n<p>\u3053\u306e\u79fb\u884c\u306f\u5358\u306a\u308b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u3067\u306f\u306a\u304f\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u6587\u5316\u306e\u629c\u672c\u7684\u306a\u898b\u76f4\u3057\u3067\u3059\u3002\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u3001\u305d\u306e\u30e1\u30c3\u30bb\u30fc\u30b8\u306f\u660e\u78ba\u3067\u3059\u3002\u624b\u4f5c\u696d\u306b\u3088\u308b\u300c\u56de\u907f\u7b56\u300d\u3084\u66d6\u6627\u306a\u5831\u544a\u306e\u6642\u4ee3\u306f\u7d42\u308f\u308a\u307e\u3057\u305f\u3002\u3053\u306e\u65b0\u3057\u3044\u74b0\u5883\u3067\u306f\u3001\u30df\u30b9\u304c\u8a31\u3055\u308c\u308b\u4f59\u5730\u306f\u6975\u3081\u3066\u9650\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4eca\u65e5\u306e\u30c7\u30b8\u30bf\u30eb\u30d5\u30a1\u30fc\u30b9\u30c8\u306e\u898f\u5236\u306b\u4e8b\u696d\u3092\u9069\u5408\u3055\u305b\u306a\u3051\u308c\u3070\u3001\u30e9\u30a4\u30bb\u30f3\u30b9\u306e\u505c\u6b62\u3001\u884c\u653f\u7f70\u91d1\u3001\u305d\u3057\u3066\u57f7\u62d7\u306a\u7a0e\u52d9\u76e3\u67fb\u3068\u3044\u3063\u305f\u3001\u9577\u671f\u306b\u308f\u305f\u308b\u82e6\u96e3\u306b\u76f4\u9762\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Coretax\u306e\u5909\u9769\uff1a\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u306e\u900f\u660e\u6027<\/h2>\n\n\n\n<p>2026\u5e74\u5ea6\u8ca1\u653f\u6539\u9769\u306e\u76ee\u7389\u306f <a href=\"https:\/\/coretaxdjp.pajak.go.id\/\" target=\"_blank\" rel=\"noopener\">\u4e2d\u6838\u7a0e\u52d9\u884c\u653f\u30b7\u30b9\u30c6\u30e0<\/a> \uff08Coretax\uff09\u3002\u3053\u306e\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u306f\u3001\u3059\u3079\u3066\u306e\u7a0e\u52d9\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3092\u5358\u4e00\u306e\u81ea\u52d5\u5316\u3055\u308c\u305f\u30c7\u30b8\u30bf\u30eb\u30b9\u30c8\u30ea\u30fc\u30e0\u306b\u7d71\u5408\u3057\u307e\u3059\u3002\u5916\u8cc7\u7cfb\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u3053\u308c\u306f\u767a\u884c\u3055\u308c\u305f\u3059\u3079\u3066\u306eVAT\u8acb\u6c42\u66f8\u3068\u652f\u6255\u308f\u308c\u305f\u3059\u3079\u3066\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u304c\u5f53\u5c40\u306b\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u3067\u8868\u793a\u3055\u308c\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002\u5916\u56fd\u4eba\u306b\u3068\u3063\u3066\u3001\u3053\u306e\u60c5\u5831\u306e\u91cd\u8981\u6027\u306f\u8a08\u308a\u77e5\u308c\u307e\u305b\u3093\u3002.&nbsp;<\/p>\n\n\n\n<p>\u4ee5\u524d\u306f\u3001\u4e0d\u4e00\u81f4\u306f\u5e74\u6b21\u76e3\u67fb\u3067\u8aac\u660e\u3067\u304d\u308b\u3053\u3068\u304c\u591a\u304b\u3063\u305f\u306e\u3067\u3059\u304c\u3001\u73fe\u5728\u306f\u30b7\u30b9\u30c6\u30e0\u306b\u8d77\u56e0\u3059\u308b\u4e0d\u4e00\u81f4\u3092\u81ea\u52d5\u7684\u306b\u691c\u51fa\u3059\u308b\u3088\u3046\u306b\u8a2d\u8a08\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u7d66\u4e0e\u8a18\u9332\u304c\u3042\u306a\u305f\u306e\u7d66\u4e0e\u3068\u4e00\u81f4\u3057\u306a\u3044\u5834\u5408\u306f\u3001 <a href=\"https:\/\/www.bpjsketenagakerjaan.go.id\/\" target=\"_blank\" rel=\"noopener\">\u793e\u4f1a\u4fdd\u969c<\/a> BPJS\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3001\u307e\u305f\u306f\u5831\u544a\u3055\u308c\u305f\u53ce\u76ca\u3068VAT\u306e\u8a08\u4e0a\u984d\u304c\u4e00\u81f4\u3057\u306a\u3044\u5834\u5408\u3001\u30b7\u30b9\u30c6\u30e0\u306f\u76f4\u3061\u306b\u5f53\u8a72\u6cd5\u4eba\u306b\u30d5\u30e9\u30b0\u3092\u7acb\u3066\u307e\u3059\u3002\u3053\u306e\u30ec\u30d9\u30eb\u306e\u900f\u660e\u6027\u3092\u5b9f\u73fe\u3059\u308b\u306b\u306f\u3001\u591a\u304f\u306e\u56fd\u969b\u4f01\u696d\u304c\u73fe\u5730\u3067\u7dad\u6301\u3059\u308b\u3053\u3068\u306b\u6163\u308c\u3066\u3044\u306a\u3044\u30ec\u30d9\u30eb\u306e\u7c3f\u8a18\u7cbe\u5ea6\u304c\u5fc5\u8981\u3067\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u5916\u56fd\u4f01\u696d\u306e\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u5f37\u5316<\/h2>\n\n\n\n<p>\u653f\u5e9c\u304c\u7a0e\u57fa\u76e4\u306e\u62e1\u5927\u3092\u76ee\u6307\u3059\u4e2d\u3001, <strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u5916\u56fd\u4f01\u696d\u306e\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9<\/strong> \u3088\u308a\u53b3\u683c\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u7d71\u4e00\u7a0e\u6cd5\uff08HPP\uff09\u306f\u3001\u8ab2\u7a0e\u306b\u300c\u5b9f\u8cea\u91cd\u8996\u300d\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u5c0e\u5165\u3057\u307e\u3057\u305f\u3002\u3053\u308c\u306f\u3001\u56fd\u7a0e\u7dcf\u5c40\uff08DGT\uff09\u304c\u6cd5\u7684\u66f8\u985e\u306e\u67a0\u3092\u8d85\u3048\u3066\u3001\u4f01\u696d\u304c\u56fd\u5185\u306b\u771f\u306e\u7d4c\u6e08\u7684\u30d7\u30ec\u30bc\u30f3\u30b9\u3092\u6709\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u7cbe\u67fb\u3059\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<p>\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u3001\u3053\u308c\u306f PT PMA (\u5916\u56fd\u6240\u6709\u6709\u9650\u8cac\u4efb\u4f1a\u793e) \u304c\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u4f4f\u6240:<\/strong> \u4e8b\u696d\u6d3b\u52d5\u306b\u9069\u5408\u3057\u305f\u5546\u696d\u7528\u30aa\u30d5\u30a3\u30b9\u30b9\u30da\u30fc\u30b9\u306e\u8a3c\u660e\u3002.<\/li>\n\n\n\n<li><strong>\u73fe\u5730\u7ba1\u7406\u4f53\u5236:<\/strong> \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u56fd\u5185\u3067\u6226\u7565\u7684\u306a\u6c7a\u5b9a\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u793a\u3059\u6587\u66f8\u5316\u3055\u308c\u305f\u8a3c\u62e0\u3002.<\/li>\n\n\n\n<li><strong>\u6b63\u78ba\u306aKBLI\u5206\u985e\uff1a<\/strong> \u53ce\u76ca\u3092\u751f\u307f\u51fa\u3059\u4e8b\u696d\u6d3b\u52d5\u304c\u3001\u4e8b\u696d\u8b58\u5225\u756a\u53f7 (NIB) \u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3068\u6b63\u78ba\u306b\u4e00\u81f4\u3059\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002.<\/li>\n<\/ul>\n\n\n\n<p>\u5b9f\u8cea\u7684\u306a\u8a3c\u660e\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u3001\u7a0e\u52d9\u7f72\u306f\u79df\u7a0e\u6761\u7d04\u306e\u7279\u5178\u3092\u7121\u8996\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u914d\u5f53\u91d1\u3084\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u7387\u304c 10% \u304b\u3089 20% \u306b\u500d\u5897\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u7a0e\u52d9\u76e3\u67fb\u30ea\u30b9\u30af\u306e\u5897\u5927\u3078\u306e\u5bfe\u5fdc<\/h2>\n\n\n\n<p>Coretax\u3078\u306e\u79fb\u884c\u306f\u3001 <strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u7a0e\u52d9\u76e3\u67fb\u30ea\u30b9\u30af<\/strong>. \u76e3\u67fb\u306f\u3082\u306f\u3084\u5358\u306a\u308b\u7121\u4f5c\u70ba\u306a\u30c1\u30a7\u30c3\u30af\u3067\u306f\u306a\u304f\u3001\u307e\u3059\u307e\u3059\u30c7\u30fc\u30bf\u4e3b\u5c0e\u578b\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u30022026\u5e74\u306b\u306f\u300c\u30ea\u30b9\u30af\u30d9\u30fc\u30b9\u306e\u76e3\u7763\u300d\u304c\u4e3b\u6d41\u3068\u306a\u308a\u3001\u30a2\u30eb\u30b4\u30ea\u30ba\u30e0\u3092\u7528\u3044\u3066\u672a\u6255\u3044\u306e\u53ef\u80fd\u6027\u304c\u6700\u3082\u9ad8\u3044\u4f01\u696d\u3092\u30bf\u30fc\u30b2\u30c3\u30c8\u3068\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<p>2026 \u5e74\u306e\u5177\u4f53\u7684\u306a\u61f8\u5ff5\u4e8b\u9805\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u79fb\u8ee2\u4fa1\u683c:<\/strong> \u9023\u7d50\u4f1a\u793e\u9593\u53d6\u5f15\uff08\u7279\u306b\u6d77\u5916\u306e\u89aa\u4f1a\u793e\u3068\u306e\u53d6\u5f15\uff09\u3092\u884c\u3046\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u5805\u7262\u306a\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\uff08TP Doc\uff09\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u306f\u3001\u521d\u65e5\u304b\u3089\u5fc5\u9808\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002.<\/li>\n\n\n\n<li><strong>\u73fe\u7269\u7d66\u4ed8\uff08BIK\uff09\uff1a<\/strong> \u6700\u8fd1\u306e\u898f\u5236\u306b\u3088\u308a\u3001\u5f93\u696d\u54e1\u306b\u652f\u7d66\u3055\u308c\u308b\u975e\u73fe\u91d1\u7d66\u4ed8\uff08\u793e\u7528\u8eca\u3084\u4f4f\u5b85\u306a\u3069\uff09\u306f\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u3053\u308c\u3089\u306e\u7d66\u4ed8\u306e\u8a55\u4fa1\u7ba1\u7406\u306f\u3001\u76e3\u67fb\u4e0a\u306e\u554f\u984c\u306b\u3064\u306a\u304c\u308b\u3088\u304f\u3042\u308b\u843d\u3068\u3057\u7a74\u3067\u3059\u3002.<\/li>\n\n\n\n<li><strong>VAT\u306e\u7cbe\u5ea6:<\/strong> VAT \u7387\u304c\u4f9d\u7136\u3068\u3057\u3066\u6b73\u5165\u306e\u4e2d\u5fc3\u3067\u3042\u308b\u305f\u3081\u3001\u4ed5\u5165\u7a0e\u984d\u306e\u8acb\u6c42\u306b\u304a\u3051\u308b\u8aa4\u308a\u304c\u7a0e\u984d\u67fb\u5b9a\u306e\u6700\u3082\u4e00\u822c\u7684\u306a\u7406\u7531\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">OECD\u306e\u67f12\u3068\u4e16\u754c\u6700\u4f4e\u7a0e<\/h2>\n\n\n\n<p>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306f\u3001\u7b2c\u4e8c\u67f1\u306e\u5b9f\u65bd\u3092\u542b\u3080OECD\/G20\u5305\u6442\u7684\u67a0\u7d44\u307f\u306b\u7a4d\u6975\u7684\u306b\u53c2\u52a0\u3057\u3066\u3044\u307e\u3059\u3002\u9023\u7d50\u58f2\u4e0a\u9ad8\u304c8\u51048,503\u4e076,000\u7c73\u30c9\u30eb\u4ee5\u4e0a\u306e\u5927\u898f\u6a21\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306b\u3068\u3063\u3066\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u7a0e\u306f15%\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002 <strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6cd5\u4eba\u7a0e 2026<\/strong> \u7a0e\u7387\u306f\u6a19\u6e96\u306e 22% \u306b\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u7279\u5b9a\u306e\u9069\u683c\u56fd\u5185\u6700\u4f4e\u8ffd\u52a0\u7a0e (QDMTT) \u306b\u3088\u308a\u300115% \u306e\u6700\u4f4e\u7a0e\u7387\u304c\u5c0a\u91cd\u3055\u308c\u308b\u3053\u3068\u304c\u4fdd\u8a3c\u3055\u308c\u307e\u3059\u3002.&nbsp;<\/p>\n\n\n\n<p>\u3053\u306e\u4e16\u754c\u7684\u306a\u9023\u643a\u306f\u3001\u30aa\u30d5\u30b7\u30e7\u30a2\u30fb\u30da\u30fc\u30d1\u30fc\u30ab\u30f3\u30d1\u30cb\u30fc\u3092\u901a\u3058\u305f\u300c\u7a0e\u52d9\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u300d\u304c\u4e8b\u5b9f\u4e0a\u6642\u4ee3\u9045\u308c\u306b\u306a\u3063\u305f\u3053\u3068\u3092\u610f\u5473\u3059\u308b\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u653f\u5e9c\u306f\u3001 <a href=\"https:\/\/jdih.kemenkeu.go.id\/dok\/pmk-112-tahun-2025\" target=\"_blank\" rel=\"noopener\">PMK 112\/2025<\/a> \u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u306e\u5b9a\u7fa9\u3092\u53b3\u683c\u5316\u3057\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u5927\u304d\u306a\u7d4c\u6e08\u7684\u4fa1\u5024\u3092\u751f\u307f\u51fa\u3059\u5916\u56fd\u4f01\u696d\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u3088\u3046\u306b\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0<\/h2>\n\n\n\n<p>\u65b0\u898f\u4e8b\u696d\u306e\u62e1\u5927\u3092\u56f3\u308a\u306a\u304c\u3089\u3053\u308c\u3089\u306e\u8907\u96d1\u306a\u72b6\u6cc1\u3092\u7ba1\u7406\u3059\u308b\u3053\u3068\u306f\u3001\u696d\u52d9\u306e\u75b2\u5f0a\u3092\u62db\u304f\u539f\u56e0\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u304c\u3001 <a href=\"https:\/\/businesshubasia.com\/ja\/services\/tax-consulting-indonesia\/\"><strong>\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9<\/strong><\/a><strong> \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0<\/strong> \u6210\u529f\u3059\u308b\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u3001\u3053\u308c\u306f\u3082\u306f\u3084\u6a19\u6e96\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u306b\u3088\u3063\u3066\u3001\u30c7\u30b8\u30bf\u30eb\u540c\u671f\u3084\u898f\u5236\u8ffd\u8de1\u306e\u8ca0\u62c5\u3092\u3001\u73fe\u5730\u306e\u6cd5\u5f8b\u306b\u7cbe\u901a\u3057\u305f\u5c02\u9580\u5bb6\u306b\u59d4\u306d\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002.&nbsp;<\/p>\n\n\n\n<p>BusinessHubAsia\u306f\u3001\u30bf\u30fc\u30f3\u30ad\u30fc\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u79c1\u305f\u3061\u306e\u30c1\u30fc\u30e0\u306f\u3001\u5358\u306a\u308b\u4f1a\u8a08\u58eb\u3068\u3057\u3066\u3067\u306f\u306a\u304f\u3001\u304a\u5ba2\u69d8\u306e\u8ca1\u52d9\u306e\u5b88\u8b77\u8005\u3068\u3057\u3066\u6a5f\u80fd\u3057\u307e\u3059\u3002\u6bce\u6708\u3001\u304a\u5ba2\u69d8\u306e\u4f1a\u8a08\u5e33\u7c3f\u304c\u300cCoretax\u5bfe\u5fdc\u300d\u72b6\u614b\u3067\u3042\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3057\u3001\u81ea\u52d5\u30d5\u30e9\u30b0\u306e\u53ef\u80fd\u6027\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u307e\u3059\u3002\u3053\u306e\u7a4d\u6975\u7684\u306a\u30a2\u30d7\u30ed\u30fc\u30c1\u306b\u3088\u308a\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u60a9\u307f\u306f\u7af6\u4e89\u4e0a\u306e\u512a\u4f4d\u6027\u3078\u3068\u5909\u308f\u308a\u3001\u6cd5\u7684\u57fa\u76e4\u304c\u5b89\u5168\u3067\u3042\u308b\u3068\u3044\u3046\u78ba\u4fe1\u3092\u6301\u3063\u3066\u4e8b\u696d\u3092\u904b\u55b6\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2026\u5e74\u306e\u904b\u7528\u6e96\u5099\u3092\u78ba\u5b9f\u306b\u3059\u308b\u305f\u3081\u306e\u624b\u9806<\/h2>\n\n\n\n<p>\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3078\u306e\u9053\u306b\u306f\u3044\u304f\u3064\u304b\u306e\u660e\u78ba\u306a\u30b9\u30c6\u30c3\u30d7\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Coretax\u3078\u306e\u767b\u9332:<\/strong> \u4f1a\u793e\u306e\u30c7\u30b8\u30bf\u30eb\u8cc7\u683c\u60c5\u5831 (EFIN) \u304c\u30a2\u30af\u30c6\u30a3\u30d6\u3067\u3042\u308a\u3001\u65b0\u3057\u3044\u30b7\u30b9\u30c6\u30e0\u306b\u30ea\u30f3\u30af\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002.<\/li>\n\n\n\n<li><strong>\u6708\u6b21\u7c3f\u8a18:<\/strong> \u6bce\u65e5\u307e\u305f\u306f\u6bce\u9031\u3001\u9280\u884c\u53d6\u5f15\u660e\u7d30\u66f8\u3068\u7a0e\u91d1\u8acb\u6c42\u66f8\u3092\u7167\u5408\u3057\u3066\u3001\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u306e\u6b63\u78ba\u6027\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002.<\/li>\n\n\n\n<li><strong>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u7ba1\u7406\uff1a<\/strong> \u652f\u6255\u3044\u4e0d\u8db3\u306b\u3088\u308b\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001\u3069\u306e\u30b5\u30fc\u30d3\u30b9\u304c PPh 23 \u307e\u305f\u306f PPh 26 \u306e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u3092\u6b63\u3057\u304f\u8b58\u5225\u3057\u307e\u3059\u3002.<\/li>\n\n\n\n<li><strong>\u56db\u534a\u671f\u6295\u8cc7\u5831\u544a\uff08LKPM\uff09\uff1a<\/strong> \u7a0e\u52d9\u7533\u544a\u304c BKPM \u306b\u63d0\u51fa\u3055\u308c\u305f\u6295\u8cc7\u5b9f\u73fe\u5831\u544a\u66f8\u3068\u4e00\u81f4\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002.<\/li>\n\n\n\n<li><strong>\u5e74\u6b21\u7d0d\u7a0e\u7533\u544a\u66f8\uff08SPT\uff09:<\/strong> \u3059\u3079\u3066\u306e\u6708\u6b21\u30c7\u30fc\u30bf\u30dd\u30a4\u30f3\u30c8\u3092\u8abf\u6574\u3057\u305f\u5305\u62ec\u7684\u306a\u5e74\u672b\u30ec\u30dd\u30fc\u30c8\u3092\u6e96\u5099\u3057\u307e\u3059\u3002.<\/li>\n<\/ol>\n\n\n\n<p>\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u306e\u7d50\u679c\u5f97\u3089\u308c\u308b\u306e\u306f\u300c\u4f4e\u30ea\u30b9\u30af\u300d\u7d0d\u7a0e\u8005\u30d7\u30ed\u30d5\u30a1\u30a4\u30eb\u3067\u3042\u308a\u3001\u3053\u308c\u306f\u5916\u56fd\u4f01\u696d\u304c\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u6301\u3064\u3053\u3068\u304c\u3067\u304d\u308b\u6700\u3082\u8cb4\u91cd\u306a\u8cc7\u7523\u3067\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u9593\u9055\u3063\u305f\u30d1\u30fc\u30c8\u30ca\u30fc\u304c\u9577\u671f\u7684\u306a\u82e6\u60a9\u306b\u3064\u306a\u304c\u308b\u7406\u7531<\/h2>\n\n\n\n<p>\u591a\u304f\u306e\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u306f\u3001\u4f1a\u793e\u8a2d\u7acb\u8cbb\u7528\u3092\u4f4e\u984d\u3068\u7d04\u675f\u3059\u308b\u300c\u521d\u5fc3\u8005\u5411\u3051\u300d\u306e\u30a8\u30fc\u30b8\u30a7\u30f3\u30c8\u3092\u96c7\u3046\u3068\u3044\u3046\u7f60\u306b\u9665\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u3053\u3046\u3057\u305f\u30a8\u30fc\u30b8\u30a7\u30f3\u30c8\u306f\u7a0e\u52d9\u30a4\u30f3\u30d5\u30e9\u3092\u9069\u5207\u306b\u69cb\u7bc9\u3067\u304d\u306a\u3044\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002\u6700\u521d\u306eNPWP\uff08\u7d0d\u7a0e\u8005\u756a\u53f7\uff09\u304c\u6b63\u3057\u3044KBLI\u306b\u30ea\u30f3\u30af\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u307e\u305f\u306fVAT\u767b\u9332\u304c\u9045\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3078\u306e\u8acb\u6c42\u66f8\u767a\u884c\u304c\u6570\u30f6\u6708\u9593\u7981\u6b62\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002.&nbsp;<\/p>\n\n\n\n<p>\u7d4c\u9a13\u306e\u6d45\u3044\u30d1\u30fc\u30c8\u30ca\u30fc\u3092\u9078\u3076\u3068\u3001\u4e8b\u696d\u306e\u6210\u9577\u3088\u308a\u3082\u7a0e\u52d9\u901a\u77e5\uff08SP2DK\uff09\u3078\u306e\u5bfe\u5fdc\u306b\u8ffd\u308f\u308c\u308b\u3068\u3044\u3046\u3001\u9577\u671f\u306b\u308f\u305f\u308b\u82e6\u95d8\u306b\u9665\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002BusinessHubAsia\u306f\u300c\u8a2d\u7acb\u3057\u3066\u305d\u306e\u307e\u307e\u7d99\u7d9a\u300d\u30e2\u30c7\u30eb\u3092\u5c02\u9580\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u5358\u306b\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u30012026\u5e74\u306e\u7a0e\u5236\u6539\u9769\u4ee5\u964d\u3082\u7d99\u7d9a\u53ef\u80fd\u306a\u7a0e\u52d9\u30b7\u30b9\u30c6\u30e0\u306e\u69cb\u7bc9\u3092\u78ba\u5b9f\u306b\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<p>\u3053\u3061\u3089\u3082\u3054\u89a7\u304f\u3060\u3055\u3044: <a href=\"https:\/\/businesshubasia.com\/ja\/sp2dk-indonesia-guide\/\">SP2DK\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u30ca\u30d3\u30b2\u30fc\u30c8\uff1a\u56fd\u5185\u4f01\u696d\u3068\u5916\u56fd\u4f01\u696d\u306e\u305f\u3081\u306e\u6226\u7565\u30ac\u30a4\u30c9<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4eca\u3053\u305d\u30c1\u30e3\u30f3\u30b9\u306e\u7a93<\/h2>\n\n\n\n<p>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u304c\u900f\u660e\u6027\u306e\u9ad8\u3044\u30c7\u30b8\u30bf\u30eb\u7a0e\u5236\u3078\u306e\u79fb\u884c\u3092\u9032\u3081\u3066\u3044\u308b\u3053\u3068\u306f\u3001\u4e16\u754c\u30af\u30e9\u30b9\u306e\u6295\u8cc7\u3092\u53d7\u3051\u5165\u308c\u308b\u6210\u719f\u7d4c\u6e08\u306e\u5146\u5019\u3067\u3059\u3002\u898f\u5247\u306f\u53b3\u683c\u5316\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u9075\u5b88\u3059\u308b\u4f01\u696d\u3078\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3053\u308c\u307e\u3067\u4ee5\u4e0a\u306b\u5927\u304d\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002 <strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6cd5\u4eba\u7a0e 2026<\/strong> \u4eca\u65e5\u306e\u6226\u7565\u306b\u3088\u308a\u3001\u8cb4\u793e\u306f\u5730\u57df\u306b\u304a\u3051\u308b\u4fe1\u983c\u3067\u304d\u308b\u9577\u671f\u7684\u306a\u30d7\u30ec\u30fc\u30e4\u30fc\u3068\u3057\u3066\u306e\u5730\u4f4d\u3092\u78ba\u7acb\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<p>\u672a\u6765\u306f\u6e96\u5099\u4e07\u7aef\u306e\u8005\u306b\u3042\u308a\u307e\u3059\u3002\u65b0\u305f\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u74b0\u5883\u306e\u300c\u304a\u5f79\u6240\u4ed5\u4e8b\u300d\u306b\u60d1\u308f\u3055\u308c\u3066\u3001\u6771\u5357\u30a2\u30b8\u30a2\u3078\u306e\u30d3\u30b8\u30e7\u30f3\u3092\u8ae6\u3081\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u52d9\u4e16\u754c\u3092\u4e57\u308a\u5207\u308b\u305f\u3081\u306e\u5c02\u9580\u5bb6\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u3054\u5e0c\u671b\u306e\u65b9\u306f\u3001\u4eca\u3059\u3050\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002\u8907\u96d1\u306a\u624b\u7d9a\u304d\u306f\u79c1\u305f\u3061\u306b\u304a\u4efb\u305b\u304f\u3060\u3055\u3044\u3002\u304a\u5ba2\u69d8\u306f\u30ec\u30ac\u30b7\u30fc\u3092\u7bc9\u304d\u4e0a\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002.<\/p>","protected":false},"excerpt":{"rendered":"<p>Stepping into the Indonesian market is an ambitious move that promises significant rewards, but it requires a sophisticated understanding of the local fiscal landscape. As we look toward the fiscal year, corporate tax Indonesia 2026 is undergoing a digital revolution that will fundamentally change how foreign entities interact with the Directorate General of Taxes (DGT).&nbsp; The transition is not merely a software update; it is a total overhaul of the compliance culture. For foreign investors, the message is clear: the days of manual &#8220;workarounds&#8221; and vague reporting are over. In this new landscape, the margin for error is razor-thin. Failing to align your business with these digital-first mandates today will [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":7623,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[14],"tags":[],"country":[9],"service-category":[49],"class_list":["post-7548","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-guides","country-indonesia","service-category-tax-accounting"],"acf":[],"_links":{"self":[{"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/7548","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=7548"}],"version-history":[{"count":0,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/7548\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/media\/7623"}],"wp:attachment":[{"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/media?parent=7548"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/categories?post=7548"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/tags?post=7548"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/country?post=7548"},{"taxonomy":"service-category","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/service-category?post=7548"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}