{"id":7601,"date":"2026-03-02T14:47:33","date_gmt":"2026-03-02T07:47:33","guid":{"rendered":"https:\/\/businesshubasia.com\/"},"modified":"2026-03-02T14:47:33","modified_gmt":"2026-03-02T07:47:33","slug":"corporate-income-tax-indonesia-guide","status":"publish","type":"post","link":"https:\/\/businesshubasia.com\/ja\/corporate-income-tax-indonesia-guide\/","title":{"rendered":"\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"},"content":{"rendered":"<p>\u306e\u666f\u89b3\u3092\u7406\u89e3\u3059\u308b <strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e<\/strong> \u6771\u5357\u30a2\u30b8\u30a2\u6700\u5927\u306e\u7d4c\u6e08\u5927\u56fd\u3067\u3042\u308b\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u9032\u51fa\u3059\u308b\u5916\u56fd\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306f\u6700\u512a\u5148\u4e8b\u9805\u3067\u3059\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u653f\u5e9c\u306f2026\u5e74\u307e\u3067\u306b\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u4f01\u696d\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u7c21\u7d20\u5316\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u5927\u898f\u6a21\u306a\u30c7\u30b8\u30bf\u30eb\u5909\u9769\u3092\u5b8c\u4e86\u3055\u305b\u307e\u3057\u305f\u3002.<\/p>\n\n\n\n<p>\u65e5\u672c\u306e\u7a0e\u5236\u306f\u3001\u7af6\u4e89\u529b\u3068\u900f\u660e\u6027\u3092\u517c\u306d\u5099\u3048\u305f\u8a2d\u8a08\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u6700\u65b0\u306e\u898f\u5236\u52d5\u5411\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u5916\u56fd\u4f01\u696d\u306e\u53d6\u7de0\u5f79\u306f\u73fe\u5730\u306e\u6cd5\u5f8b\u3068\u30c7\u30b8\u30bf\u30eb\u5831\u544a\u57fa\u6e96\u3092\u5b8c\u5168\u306b\u9075\u5b88\u3057\u306a\u304c\u3089\u3001\u4e8b\u696d\u904b\u55b6\u3092\u6700\u9069\u5316\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u8ab2\u7a0e\u306e\u57fa\u790e<\/strong><\/h3>\n\n\n\n<p>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u653f\u5e9c\u306f\u57fa\u6e96\u3092\u7dad\u6301\u3057\u3066\u3044\u308b <strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e<\/strong> \u307b\u3068\u3093\u3069\u306e\u5c45\u4f4f\u4f01\u696d\u304a\u3088\u3073\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u306b\u5bfe\u3059\u308b\u7a0e\u7387\u306f22%\u3067\u3059\u3002\u3053\u306e\u7a0e\u7387\u306f\u5b89\u5b9a\u3057\u3066\u304a\u308a\u3001\u9577\u671f\u7684\u306a\u5916\u56fd\u6295\u8cc7\u3068\u8cc7\u672c\u5897\u52a0\u306e\u305f\u3081\u306e\u4e88\u6e2c\u53ef\u80fd\u306a\u74b0\u5883\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002.<\/p>\n\n\n\n<p>\u4e2d\u5c0f\u4f01\u696d\uff08SME\uff09\u306f\u5927\u5e45\u306a\u6e1b\u7a0e\u63aa\u7f6e\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u5e74\u9593\u7dcf\u58f2\u4e0a\u9ad8\u304c500\u5104\u30eb\u30d4\u30a2\u672a\u6e80\u306e\u4f01\u696d\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u306e\u4e00\u5b9a\u5272\u5408\u306b\u5bfe\u3057\u306650%\u306e\u7a0e\u7387\u5272\u5f15\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u6a19\u6e96\u6599\u91d1:<\/strong> \u307b\u3068\u3093\u3069\u306e\u6cd5\u4eba\u306e\u5834\u5408\u306f 22% \u3067\u3059\u3002.<\/li>\n\n\n\n<li><strong>\u516c\u958b\u4f01\u696d:<\/strong> IDX \u306e\u7279\u5b9a\u306e\u4e0a\u5834\u57fa\u6e96\u3092\u6e80\u305f\u3059\u5834\u5408\u306f 19% \u3067\u3059\u3002.<\/li>\n\n\n\n<li><strong>\u4e2d\u5c0f\u4f01\u696d\u65bd\u8a2d:<\/strong> \u5bfe\u8c61\u3068\u306a\u308b\u7dcf\u58f2\u4e0a\u9ad8\u306b\u5bfe\u3057\u3066\u300122% \u6599\u91d1\u306b 50% \u5272\u5f15\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002.<\/li>\n<\/ul>\n\n\n\n<p>\u516c\u5f0f\u306e<a href=\"https:\/\/www.pajak.go.id\" target=\"_blank\" rel=\"noopener\"> \u30b8\u30a7\u30f3\u30c7\u30e9\u30eb\u30fb\u30d1\u30b8\u30e3\u30af\u5c40\u9577<\/a> \u6700\u65b0\u306e\u7a0e\u7387\u5206\u985e\u3068\u8cc7\u683c\u898f\u5247\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u3061\u3089\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u65b0\u3057\u3044\u30b3\u30a2\u30bf\u30c3\u30af\u30b9\u6642\u4ee3\u3092\u7406\u89e3\u3059\u308b<\/strong><\/h3>\n\n\n\n<p>2026\u5e74\u306f\u3001 <strong>\u30b3\u30a2\u30bf\u30c3\u30af\u30b9<\/strong> \u7d0d\u7a0e\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3002\u3053\u306e\u7d71\u5408\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u306f\u3001\u5f93\u6765\u306eDJP\u30aa\u30f3\u30e9\u30a4\u30f3\u30dd\u30fc\u30bf\u30eb\u306b\u4ee3\u308f\u308b\u3082\u306e\u3067\u3001\u56fd\u5185\u306e\u3059\u3079\u3066\u306e\u7d0d\u7a0e\u8005\u306e\u305f\u3081\u306b\u3001\u767b\u9332\u3001\u652f\u6255\u3044\u3001\u5831\u544a\u3092\u5358\u4e00\u306e\u30c7\u30b8\u30bf\u30eb\u30a8\u30b3\u30b7\u30b9\u30c6\u30e0\u306b\u7d71\u5408\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<p>\u8ca1\u52d9\u7701\u306e\u6700\u8fd1\u306e\u767a\u8868\u306b\u3088\u308b\u3068\u3001\u3053\u306e\u30b7\u30b9\u30c6\u30e0\u306f\u4eba\u70ba\u7684\u30df\u30b9\u3092\u6e1b\u3089\u3057\u3001\u51e6\u7406\u6642\u9593\u3092\u77ed\u7e2e\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u8a2d\u8a08\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5916\u56fd\u4f01\u696d\u306e\u7d4c\u55b6\u8005\u306b\u3068\u3063\u3066\u306f\u3001\u66f8\u985e\u624b\u7d9a\u304d\u306e\u524a\u6e1b\u3068\u3001\u3042\u3089\u3086\u308b\u7a0e\u91d1\u306e\u7a2e\u985e\u306b\u304a\u3051\u308b\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u306e\u30c7\u30fc\u30bf\u53ef\u8996\u6027\u306e\u5411\u4e0a\u3092\u610f\u5473\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<p><strong>\u30d7\u30ed\u306e\u30d2\u30f3\u30c8:<\/strong> \u30ed\u30b0\u30a4\u30f3\u306e\u4e2d\u65ad\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u3001\u7d0d\u7a0e\u8005\u756a\u53f7 (NPWP) \u304c\u65b0\u3057\u3044\u30b7\u30b9\u30c6\u30e0\u306e NIK \u307e\u305f\u306f\u30d3\u30b8\u30cd\u30b9 ID \u3068\u6b63\u3057\u304f\u540c\u671f\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u5e74\u6b21\u7a0e\u5831\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650 (SPT Tahunan)<\/strong><\/h3>\n\n\n\n<p>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u3059\u3079\u3066\u306e\u6cd5\u4eba\u306f\u3001 <strong>\u5e74\u6b21\u7a0e\u52d9\u5831\u544a\u66f8<\/strong>, \u5730\u5143\u3067\u306f <strong>SPT\u30bf\u30d5\u30ca\u30f3<\/strong>. 2025\u5e74\u5ea6\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u4eba\u306e\u671f\u9650\u306f2026\u5e744\u670830\u65e5\u3067\u3042\u308a\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u9075\u5b88\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u65e5\u3068\u306a\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p>\u3053\u306e\u671f\u9650\u3092\u5b88\u308c\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u884c\u653f\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u3001\u76e3\u67fb\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002 <strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u91d1<\/strong> \u56fd\u7a0e\u7dcf\u5c40\uff08DGT\uff09\u306f\u3001\u65b0\u3057\u3044\u7d71\u5408\u30b7\u30b9\u30c6\u30e0\u5185\u306e\u81ea\u52d5\u8ffd\u8de1\u6a5f\u80fd\u3092\u901a\u3058\u3066\u3001\u9045\u5ef6\u7533\u544a\u8005\u3092\u7279\u5b9a\u3059\u308b\u80fd\u529b\u304c\u307e\u3059\u307e\u3059\u5411\u4e0a\u3057\u3066\u3044\u308b\u3002.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u500b\u4eba\u7de0\u3081\u5207\u308a:<\/strong> 2026\u5e743\u670831\u65e5\u3002.<\/li>\n\n\n\n<li><strong>\u4f01\u696d\u7de0\u3081\u5207\u308a:<\/strong> 2026\u5e744\u670830\u65e5\u3002.<\/li>\n\n\n\n<li><strong>\u5831\u544a\u65b9\u6cd5:<\/strong> Coretax \u30dd\u30fc\u30bf\u30eb\u7d4c\u7531\u306e\u307f\u3002.<\/li>\n<\/ul>\n\n\n\n<p>\u6700\u8fd1\u306e\u7d71\u8a08<a href=\"https:\/\/www.bps.go.id\" target=\"_blank\" rel=\"noopener\"> BPS-\u7d71\u8a08\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2<\/a> \u653f\u5e9c\u306f2026\u5e74\u306b\u7a0e\u53ce\u3092\u5927\u5e45\u306b\u5897\u3084\u3059\u3053\u3068\u3092\u76ee\u6307\u3057\u3066\u304a\u308a\u3001\u30a4\u30f3\u30d5\u30e9\u8cc7\u91d1\u3068\u3057\u3066\u7d042,693\u5146\u30eb\u30d4\u30a2\u3092\u76ee\u6a19\u3068\u3057\u3066\u3044\u308b\u3002.<\/p>\n\n\n\n<p>\u95a2\u9023\u8a18\u4e8b: <a href=\"https:\/\/businesshubasia.com\/ja\/corporate-tax-indonesia\/\">\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<\/a><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u7406\u89e3<\/strong><\/h3>\n\n\n\n<p>\u306e\u9818\u57df\u3067\u306f <strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u8ab2\u7a0e<\/strong>, \u6e90\u6cc9\u7a0e\u306f\u3001\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fc\u53d6\u5f15\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002\u6052\u4e45\u7684\u306a\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u3092\u6301\u305f\u306a\u3044\u5916\u56fd\u4f01\u696d\u306f\u3001\u901a\u5e38\u3001\u914d\u5f53\u3084\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u306a\u3069\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u6e90\u6cc9\u6240\u5f97\u306b\u5bfe\u3057\u306620%\u6e90\u6cc9\u7a0e\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002.<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306f\u5e83\u7bc4\u306a\u4e8c\u91cd\u8ab2\u7a0e\u5354\u5b9a\uff08DTA\uff09\u7db2\u3092\u6709\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u6761\u7d04\u306b\u3088\u308a\u3001\u5c45\u4f4f\u5730\u3084\u89aa\u4f1a\u793e\u306e\u95a2\u4e0e\u306e\u5177\u4f53\u7684\u306a\u6027\u8cea\u306b\u5fdc\u3058\u3066\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u7387\u304c10%\u307e\u305f\u306f15%\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u308b\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p><strong>\u30d7\u30ed\u306e\u30d2\u30f3\u30c8:<\/strong> \u6761\u7d04\u4e0a\u306e\u7279\u5178\u3092\u7533\u8acb\u3057\u3001\u6a19\u6e96\u306e 20% \u7a0e\u7387\u3092\u56de\u907f\u3059\u308b\u306b\u306f\u3001\u5fc5\u305a\u6bcd\u56fd\u304b\u3089\u306e\u6709\u52b9\u306a\u5c45\u4f4f\u8a3c\u660e\u66f8 (DGT \u30d5\u30a9\u30fc\u30e0) \u3092\u6240\u6301\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u67f12\u3068\u4e16\u754c\u6700\u4f4e\u7a0e<\/strong><\/h2>\n\n\n\n<p>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306f\u6b63\u5f0f\u306b <a href=\"https:\/\/www.oecd.org\/tax\/beps\/pillar-two-model-rules-in-a-nutshell.pdf\" target=\"_blank\" rel=\"noopener\">OECD\u306e\u67f12\u306e\u67a0\u7d44\u307f<\/a> \u7a0e\u6e90\u6d78\u98df\u306b\u5bfe\u6297\u3059\u308b\u305f\u3081\u30022026\u5e74\u304b\u3089\u306f\u3001\u904e\u5c11\u8ab2\u7a0e\u5229\u76ca\u30eb\u30fc\u30eb\uff08UTPR\uff09\u304c\u9069\u7528\u3055\u308c\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u306f\u5168\u4e16\u754c\u3067\u6700\u4f4e\u5b9f\u52b9\u7a0e\u738715%\u3092\u652f\u6255\u3046\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u307e\u3059\u3002.<\/p>\n\n\n\n<p>\u3053\u306e\u898f\u5236\u306f\u3001\u7279\u306b\u4e16\u754c\u58f2\u4e0a\u9ad8\u304c7\u51045000\u4e07\u30e6\u30fc\u30ed\u3092\u8d85\u3048\u308b\u5927\u898f\u6a21\u591a\u56fd\u7c4d\u4f01\u696d\uff08MNE\uff09\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3059\u3002\u3053\u308c\u306f\u3001 <strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e<\/strong> \u73fe\u5730\u5e02\u5834\u3067\u4e8b\u696d\u3092\u5c55\u958b\u3059\u308b\u4e16\u754c\u7684\u5927\u4f01\u696d\u3092\u5bfe\u8c61\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\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\u304c\u5fc5\u8981\u306a\u7406\u7531<\/strong><\/h2>\n\n\n\n<p>\u65b0\u3057\u3044\u30c7\u30b8\u30bf\u30eb\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u79fb\u884c\u306e\u8907\u96d1\u3055\u306b\u3088\u308a\u3001 <a href=\"https:\/\/businesshubasia.com\/ja\/services\/tax-consulting-indonesia\/\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8<\/strong><\/a> \u975e\u5e38\u306b\u8cb4\u91cd\u306a\u8cc7\u7523\u3067\u3059\u3002\u5c02\u9580\u5bb6\u306f\u3001\u8907\u96d1\u306a\u73fe\u5730\u898f\u5236\u3068\u5916\u56fd\u4f01\u696d\u306e\u5b9f\u969b\u7684\u306a\u30cb\u30fc\u30ba\u3068\u306e\u9593\u306e\u30ae\u30e3\u30c3\u30d7\u3092\u57cb\u3081\u308b\u304a\u624b\u4f1d\u3044\u3092\u3044\u305f\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<p>\u5c02\u9580\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u304c\u3001\u63a7\u9664\u5bfe\u8c61\u7d4c\u8cbb\u3068\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306b\u3064\u3044\u3066\u6df1\u3044\u6d1e\u5bdf\u3092\u63d0\u4f9b\u3057\u307e\u3059\u30022026\u5e74\u306e\u73fe\u884c\u6cd5\u3068\u30c7\u30b8\u30bf\u30eb\u5316\u8981\u4ef6\u306b\u57fa\u3065\u304d\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u4f1a\u8a08\u57fa\u6e96\uff08PSAK\uff09\u306b\u6e96\u62e0\u3057\u305f\u7c3f\u8a18\u51e6\u7406\u3092\u78ba\u5b9f\u306b\u5b9f\u65bd\u3057\u3001\u7a0e\u52d9\u52b9\u7387\u3092\u6700\u5927\u9650\u306b\u9ad8\u3081\u307e\u3059\u3002.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u76e3\u67fb\u30b5\u30dd\u30fc\u30c8:<\/strong> \u653f\u5e9c\u306e\u7a0e\u52d9\u76e3\u67fb\u4e2d\u306e\u5c02\u9580\u7684\u306a\u4ee3\u7406\u3002.<\/li>\n\n\n\n<li><strong>\u6255\u3044\u623b\u3057\u7ba1\u7406:<\/strong> VAT \u307e\u305f\u306f\u6240\u5f97\u7a0e\u306e\u904e\u6255\u3044\u91d1\u306e\u6255\u3044\u623b\u3057\u306e\u8907\u96d1\u306a\u624b\u7d9a\u304d\u3092\u8aac\u660e\u3057\u307e\u3059\u3002.<\/li>\n\n\n\n<li><strong>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u6226\u7565:<\/strong> \u79fb\u884c\u3092\u7ba1\u7406\u3059\u308b\u305f\u3081\u306e\u9577\u671f\u6226\u7565\u3092\u7b56\u5b9a\u3059\u308b <strong>\u30b3\u30a2\u30bf\u30c3\u30af\u30b9<\/strong> \u74b0\u5883\u3002.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2026\u5e74\u306b\u5411\u3051\u305f\u6226\u7565\u7684\u7a0e\u52d9\u8a08\u753b<\/strong><\/h2>\n\n\n\n<p>\u52b9\u679c\u7684\u306a\u7a0e\u52d9\u8a08\u753b\u306b\u306f\u3001\u671f\u9650\u3092\u5b88\u308b\u3053\u3068\u4ee5\u4e0a\u306e\u610f\u5473\u304c\u3042\u308a\u307e\u3059\u3002\u300c\u8ab2\u7a0e\u5bfe\u8c61\u300d\u3092\u7ba1\u7406\u3057\u3001\u6700\u8fd1\u767a\u884c\u3055\u308c\u305f\u6700\u65b0\u306e\u8ca1\u52d9\u5927\u81e3\u898f\u5247\uff08PMK\uff09\u306b\u57fa\u3065\u3044\u3066\u63a7\u9664\u5bfe\u8c61\u5916\u3068\u306a\u308b\u7d4c\u8cbb\u3092\u628a\u63e1\u3059\u308b\u305f\u3081\u306e\u7a4d\u6975\u7684\u306a\u30a2\u30d7\u30ed\u30fc\u30c1\u304c\u5fc5\u8981\u3067\u3059\u3002.<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u30012026\u5e74\u9996\u76f8\u4ee4\u7b2c1\u53f7\u306f\u6700\u8fd1\u3001\u4f01\u696d\u518d\u7de8\u3068\u8cc7\u7523\u8b72\u6e21\u306b\u95a2\u3059\u308b\u65b0\u305f\u306a\u67d4\u8edf\u6027\u3092\u5c0e\u5165\u3057\u307e\u3057\u305f\u3002\u3053\u308c\u306f\u6280\u8853\u7684\u306a\u5185\u5bb9\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u653f\u5e9c\u304c\u7a0e\u5236\u653f\u7b56\u3092\u901a\u3058\u3066\u7d4c\u6e08\u6210\u9577\u3068\u4f01\u696d\u306e\u6a5f\u52d5\u6027\u3092\u4fc3\u9032\u3057\u3088\u3046\u3068\u3059\u308b\u610f\u6b32\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u73fe\u7269\u7d66\u4ed8\uff08BIK\uff09\uff1a<\/strong> \u4f1a\u793e\u306b\u4e88\u671f\u305b\u306c\u7a0e\u91d1\u8ca0\u62c5\u304c\u751f\u3058\u306a\u3044\u3088\u3046\u306b\u3001\u3059\u3079\u3066\u306e\u5f93\u696d\u54e1\u306e\u798f\u5229\u539a\u751f\u304c\u6b63\u3057\u304f\u5206\u985e\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002.<\/li>\n\n\n\n<li><strong>\u79fb\u8ee2\u4fa1\u683c:<\/strong> \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u652f\u5e97\u304c\u6d77\u5916\u672c\u793e\u307e\u305f\u306f\u5730\u57df\u30cf\u30d6\u3068\u53d6\u5f15\u3059\u308b\u5834\u5408\u306f\u3001\u5805\u7262\u306a\u6587\u66f8\u3092\u7dad\u6301\u3057\u3066\u304f\u3060\u3055\u3044\u3002.<\/li>\n<\/ul>\n\n\n\n<p><strong>\u30d7\u30ed\u306e\u30d2\u30f3\u30c8:<\/strong> \u65b0\u3057\u3044\u30dd\u30fc\u30bf\u30eb\u306e\u300c\u4e8b\u524d\u5165\u529b\u300d\u30c7\u30fc\u30bf\u6a5f\u80fd\u3092\u4f7f\u7528\u3057\u3066\u3001\u8cb4\u793e\u306e\u53d6\u5f15\u306b\u95a2\u3057\u3066\u653f\u5e9c\u304c\u3059\u3067\u306b\u3069\u306e\u3088\u3046\u306a\u60c5\u5831\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u6cd5\u4eba\u7a0e\u52b9\u7387\u5316\u306e\u305f\u3081\u306e\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u8a3c\u5238\u53d6\u5f15\u6240\uff08IDX\uff09\u3078\u306e\u4e0a\u5834<\/strong><\/h2>\n\n\n\n<p>\u5916\u56fd\u6295\u8cc7\u4f1a\u793e\uff08PT PMA\uff09\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u8a3c\u5238\u53d6\u5f15\u6240\uff08IDX\uff09\u306b\u4e0a\u5834\u3059\u308b\u8cc7\u683c\u3092\u6709\u3057\u307e\u3059\u3002\u3053\u306e\u4e0a\u5834\u306f\u3001\u8cc7\u672c\u306e\u78ba\u4fdd\u3060\u3051\u3067\u306a\u304f\u3001\u6cd5\u4eba\u81ea\u4f53\u306b\u3082\u5927\u304d\u306a\u7a0e\u5236\u4e0a\u306e\u512a\u9047\u63aa\u7f6e\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<p>\u682a\u5f0f\u3092\u516c\u958b\u3057\u300140%\u306e\u516c\u7684\u6240\u6709\u6a29\u57fa\u6e96\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u3001\u4f01\u696d\u306f <strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e<\/strong> \u3053\u308c\u306b\u3088\u308a\u3001\u5b9f\u52b9\u7a0e\u7387\u306f19%\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u3001\u5927\u898f\u6a21\u4e8b\u696d\u306b\u3068\u3063\u3066\u5927\u304d\u306a\u8ca1\u52d9\u4e0a\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3082\u305f\u3089\u3055\u308c\u307e\u3059\u3002.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u30dc\u30fc\u30c9\u30aa\u30d7\u30b7\u30e7\u30f3:<\/strong> \u30a2\u30bb\u30c3\u30c8\u306e\u30b5\u30a4\u30ba\u306b\u57fa\u3065\u3044\u3066\u3001\u30e1\u30a4\u30f3\u3001\u958b\u767a\u3001\u307e\u305f\u306f\u30a2\u30af\u30bb\u30e9\u30ec\u30fc\u30b7\u30e7\u30f3 \u30dc\u30fc\u30c9\u306e\u3044\u305a\u308c\u304b\u3092\u9078\u629e\u3057\u307e\u3059\u3002.<\/li>\n\n\n\n<li><strong>\u7a0e\u5236\u512a\u9047:<\/strong> 3% \u5bfe\u8c61\u3068\u306a\u308b\u4e0a\u5834\u4f01\u696d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u6e1b\u7a0e\u3002.<\/li>\n\n\n\n<li><strong>\u900f\u660e\u6027:<\/strong> \u5730\u5143\u306e\u9280\u884c\u3084\u653f\u5e9c\u898f\u5236\u5f53\u5c40\u306b\u304a\u3051\u308b\u4f01\u696d\u306e\u4fe1\u983c\u6027\u3092\u9ad8\u3081\u307e\u3059\u3002.<\/li>\n<\/ul>\n\n\n\n<p>\u8a73\u7d30\u306a\u63b2\u8f09\u8981\u4ef6\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/www.idx.co.id\" target=\"_blank\" rel=\"noopener\"> \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u8a3c\u5238\u53d6\u5f15\u6240<\/a> Web\u30b5\u30a4\u30c8\u3002.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u307e\u3068\u3081<\/strong><\/h2>\n\n\n\n<p>\u5353\u8d8a\u6027\u3092\u9054\u6210\u3059\u308b <strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e<\/strong> 2026\u5e74\u306b\u5411\u3051\u3066\u3001\u6280\u8853\u8a8d\u8b58\u3068\u30c7\u30b8\u30bf\u30eb\u5bfe\u5fdc\u306e\u878d\u5408\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u6a19\u6e96\u306e22%\u30ec\u30fc\u30c8\u3068\u9769\u65b0\u7684\u306a <strong>\u30b3\u30a2\u30bf\u30c3\u30af\u30b9<\/strong> \u30b7\u30b9\u30c6\u30e0\u306b\u3088\u308a\u3001\u666f\u89b3\u306f\u3053\u308c\u307e\u3067\u4ee5\u4e0a\u306b\u52b9\u7387\u7684\u306b\u306a\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p>\u5b8c\u5168\u30c7\u30b8\u30bf\u30eb\u7a0e\u52d9\u6642\u4ee3\u3078\u306e\u79fb\u884c\u304c\u5230\u6765\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u6025\u6210\u9577\u5e02\u5834\u306b\u304a\u3044\u3066\u3001\u8cb4\u793e\u306f\u6700\u65b0\u306e\u512a\u9047\u63aa\u7f6e\u3092\u6d3b\u7528\u3057\u3064\u3064\u3001100%\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u78ba\u4fdd\u3059\u308b\u6e96\u5099\u306f\u3067\u304d\u3066\u3044\u307e\u3059\u304b\uff1f<\/p>","protected":false},"excerpt":{"rendered":"<p>Understanding the landscape of Corporate Income Tax Indonesia is a top priority for foreign investors entering Southeast Asia\u2019s largest economy. As of 2026, the Indonesian government has finalized a massive digital transformation aimed at simplifying compliance for global businesses. The tax climate here is designed to be competitive yet transparent. By understanding the latest regulatory shifts, foreign company directors can optimize their operations while remaining fully compliant with local laws and digital reporting standards. The Foundation of Taxation in Indonesia The Indonesian government maintains a standard Corporate Income Tax Indonesia rate of 22% for most resident companies and Permanent Establishments (PE). This rate has remained stable to provide a predictable [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":7632,"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-7601","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\/7601","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=7601"}],"version-history":[{"count":0,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/7601\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/media\/7632"}],"wp:attachment":[{"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/media?parent=7601"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/categories?post=7601"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/tags?post=7601"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/country?post=7601"},{"taxonomy":"service-category","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/service-category?post=7601"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}