{"id":7814,"date":"2026-03-11T10:51:46","date_gmt":"2026-03-11T03:51:46","guid":{"rendered":"https:\/\/businesshubasia.com\/"},"modified":"2026-10-21T15:21:31","modified_gmt":"2026-10-21T08:21:31","slug":"income-tax-indonesia","status":"publish","type":"post","link":"https:\/\/businesshubasia.com\/ja\/income-tax-indonesia\/","title":{"rendered":"\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6240\u5f97\u7a0e\uff1a\u5916\u56fd\u4f01\u696d\u306e\u305f\u3081\u306e\u5b8c\u5168\u30ac\u30a4\u30c9"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u6771\u5357\u30a2\u30b8\u30a2\u3067\u4e8b\u696d\u5c55\u958b\u3084\u4e8b\u696d\u62e1\u5927\u3092\u8a08\u753b\u3057\u3066\u3044\u308b\u5916\u56fd\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u77e5\u8b58\u306f\u5fc5\u9808\u3067\u3042\u308a\u3001\u3082\u306f\u3084\u9078\u629e\u80a2\u3067\u306f\u306a\u304f\u57fa\u790e\u77e5\u8b58\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306f\u5730\u57df\u6700\u5927\u306e\u7d4c\u6e08\u898f\u6a21\u3092\u8a87\u308a\u30012\u51047800\u4e07\u4eba\u4ee5\u4e0a\u306e\u4eba\u53e3\u3092\u62b1\u3048\u3001\u5e74\u9593\u7d0451\u51463000\u5104\u7c73\u30c9\u30eb\u306eGDP\u6210\u9577\u7387\u3092\u7dad\u6301\u3057\u3066\u3044\u307e\u3059\u3002\u30d3\u30b8\u30cd\u30b9\u30c1\u30e3\u30f3\u30b9\u306f\u8c4a\u5bcc\u3067\u3059\u304c\u3001\u540c\u6642\u306b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u7fa9\u52d9\u3082\u91cd\u304f\u306e\u3057\u304b\u304b\u3063\u3066\u3044\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u30ac\u30a4\u30c9\u3067\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u898f\u5247\u3084\u96c7\u7528\u6e90\u6cc9\u5fb4\u53ce\u304b\u3089\u3001\u6cd5\u4eba\u7a0e\u7387\u3001\u7533\u544a\u671f\u9650\u3001\u6700\u65b0\u306e\u898f\u5236\u5909\u66f4\u307e\u3067\u3001\u4f01\u696d\u3084\u5c02\u9580\u5bb6\u304c\u5fc5\u8981\u3068\u3059\u308b\u3042\u3089\u3086\u308b\u60c5\u5831\u3092\u7db2\u7f85\u3057\u3066\u3044\u307e\u3059\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u521d\u3081\u3066\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408\u3067\u3082\u3001\u65e2\u5b58\u306e\u7d44\u7e54\u69cb\u9020\u3092\u6700\u9069\u5316\u3059\u308b\u5834\u5408\u3067\u3082\u3001\u7a0e\u52d9\u306e\u67a0\u7d44\u307f\u3092\u6700\u521d\u304b\u3089\u6b63\u3057\u304f\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u306f\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u30d7\u30ed\u306e\u30d2\u30f3\u30c8:<\/strong> \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306f\u81ea\u5df1\u7533\u544a\u5236\u306e\u7a0e\u5236\u3092\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u3002\u7d0d\u7a0e\u8005\u306f\u3001\u81ea\u8eab\u306e\u7a0e\u91d1\u3092\u6b63\u78ba\u306b\u8a08\u7b97\u3057\u3001\u7d0d\u4ed8\u3057\u3001\u7533\u544a\u3059\u308b\u8cac\u4efb\u304c\u3042\u308a\u307e\u3059\u3002\u5f53\u5c40\u306f\u7d0d\u7a0e\u901a\u77e5\u66f8\u3092\u9001\u4ed8\u305b\u305a\u3001\u7d0d\u7a0e\u7fa9\u52d9\u306e\u9075\u5b88\u306f\u7d0d\u7a0e\u8005\u306e\u8cac\u4efb\u3068\u306a\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6240\u5f97\u7a0e\u3068\u306f\u4f55\u3067\u3059\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6240\u5f97\u7a0e\u306f\u3001\u73fe\u5730\u3067\u306f<strong>Pajak Penghasilan\uff08PPh\uff09<\/strong>\u3068\u3057\u3066\u77e5\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u500b\u4eba\u304a\u3088\u3073\u4e8b\u696d\u4f53\u304c\u5f97\u305f\u6240\u5f97\u306b\u5bfe\u3059\u308b\u76f4\u63a5\u7a0e\u3067\u3042\u308a\u3001\u4e3b\u306b<strong><a href=\"https:\/\/www.pajak.go.id\/id\/undang-undang-nomor-36-tahun-2008\" rel=\"nofollow noopener\" target=\"_blank\">2008\u5e74\u6240\u5f97\u7a0e\u6cd5\u7b2c36\u53f7<\/a><\/strong>\u306b\u3088\u3063\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001 <strong><a href=\"https:\/\/afcwp.asean.org\/wp-content\/uploads\/2023\/08\/ID_7TAHUN2021UU_english-version.pdf\" rel=\"nofollow noopener\" target=\"_blank\">2021\u5e74\u7a0e\u5236\u8abf\u548c\u6cd5\uff08UU HPP\uff09\u7b2c7\u53f7<\/a><\/strong>\u306b\u3088\u3063\u3066\u5927\u5e45\u306b\u6539\u6b63\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u7a0e\u52d9\u7ba1\u7406\u306f\u3001\u8ca1\u52d9\u7701\u5098\u4e0b\u306e<strong>\u7a0e\u52d9\u7dcf\u5c40\uff08Direktorat Jenderal Pajak \/ DJP\uff09<\/strong>\u304c\u62c5\u5f53\u3057\u307e\u3059\u3002\u5916\u56fd\u4f01\u696d\u306e\u5834\u5408\u3001\u7406\u89e3\u3057\u3066\u304a\u304f\u3079\u304d\u4e3b\u306a\u30ab\u30c6\u30b4\u30ea\u30fc\u306f2\u3064\u3042\u308a\u307e\u3059\u3002\u5f93\u696d\u54e1\u3084\u5f79\u54e1\u500b\u4eba\u306b\u5bfe\u3059\u308b\u500b\u4eba\u6240\u5f97\u7a0e\u3068\u3001\u4f01\u696d\u81ea\u4f53\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u6240\u5f97\u7a0e\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u500b\u4eba\u6240\u5f97\u7a0e\uff1a\u8ab0\u304c\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b\u306e\u304b\uff1f<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>183\u65e5\u9593\u306e\u5c45\u4f4f\u8981\u4ef6<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u5c45\u4f4f\u5730\u306f\u3001\u500b\u4eba\u304c\u3069\u306e\u7a0b\u5ea6\u8ab2\u7a0e\u3055\u308c\u308b\u304b\u3092\u6c7a\u5b9a\u3059\u308b\u8981\u7d20\u3067\u3059\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u3001<strong>\u7a0e\u52d9\u4e0a\u306e\u5c45\u4f4f\u8005<\/strong>\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5f7c\u3089\u306f\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b<\/li>\n\n\n\n<li class=\"translation-block\">\u5f7c\u3089\u306f\u300112\u30f6\u6708\u306e\u3046\u3061<strong>183\u65e5<\/strong>\u4ee5\u4e0a\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u5b9f\u969b\u306b\u6ede\u5728\u3057\u3066\u3044\u308b\u3002<\/li>\n\n\n\n<li>\u5f7c\u3089\u306f\u8ab2\u7a0e\u5e74\u5ea6\u4e2d\u306b\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u6ede\u5728\u3057\u3066\u304a\u308a\u3001\u305d\u3053\u306b\u5c45\u4f4f\u3059\u308b\u610f\u601d\u304c\u3042\u308b\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph translation-block\"><strong>\u5c45\u4f4f\u8005\u7d0d\u7a0e\u8005<\/strong>\u306f<strong>\u5168\u4e16\u754c\u6240\u5f97<\/strong>\u306b\u5bfe\u3057\u3066\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u91d1\u304c\u8ab2\u305b\u3089\u308c\u307e\u3059\u304c\u3001<strong>\u975e\u5c45\u4f4f\u8005\u7d0d\u7a0e\u8005\u306f<\/strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u56fd\u5185\u3067\u767a\u751f\u3057\u305f\u6240\u5f97\u306b\u5bfe\u3057\u3066\u306e\u307f\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u975e\u5c45\u4f4f\u8005\u306e\u5834\u5408\u3001\u7a0e\u91d1\u306f\u901a\u5e38\u3001\u6700\u7d42\u6e90\u6cc9\u5fb4\u53ce\u5236\u5ea6\uff08PPh 26\uff09\u3092\u901a\u3058\u3066\u6a19\u6e96\u7a0e\u738720%\u3067\u5fb4\u53ce\u3055\u308c\u307e\u3059\u304c\u3001\u9069\u7528\u3055\u308c\u308b\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304d\u6e1b\u984d\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u5916\u56fd\u4eba\u5411\u3051\u7a0e\u7387\uff1a\u500b\u4eba\u6240\u5f97\u7a0e\u7387\u533a\u5206<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u306f\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306b<strong>\u7d2f\u9032\u8ab2\u7a0e<\/strong>\u5236\u5ea6\u304c\u63a1\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u30022021\u5e74UU HPP\u7b2c7\u53f7\u3067\u5c0e\u5165\u3055\u308c\u305f\u73fe\u5728\u306e\u7a0e\u7387\u533a\u5206\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u5e74\u9593\u8ab2\u7a0e\u6240\u5f97\uff08IDR\uff09<\/th><th>\u7a0e\u7387<\/th><\/tr><\/thead><tbody><tr><td>\u6700\u59276,000\u4e07<\/td><td>5%<\/td><\/tr><tr><td>60,000,001\uff5e250,000,000<\/td><td>15%<\/td><\/tr><tr><td>2\u51045000\u4e071\uff5e5\u5104<\/td><td>25%<\/td><\/tr><tr><td>500,000,001\uff5e5,000,000,000<\/td><td>30%<\/td><\/tr><tr><td>50\u5104\u4ee5\u4e0a<\/td><td>35%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">UU HPP\u306e\u4e0b\u3067\u5c0e\u5165\u3055\u308c\u305f35%\u306e\u6700\u9ad8\u7a0e\u7387\u533a\u5206\u306b\u3088\u308a\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u306f\u3001\u3053\u306e\u5730\u57df\u3067\u6700\u3082\u7d2f\u9032\u6027\u306e\u9ad8\u3044\u5236\u5ea6\u306e\u4e00\u3064\u306b\u4f4d\u7f6e\u3065\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u5e74\u959310\u4e07\u7c73\u30c9\u30eb\u76f8\u5f53\u306e\u53ce\u5165\u3092\u5f97\u3066\u3044\u308b\u5916\u56fd\u4eba\u4e0a\u7d1a\u5e79\u90e8\u306f\u3001\u4e00\u5f8b\u306e\u7a0e\u7387\u3067\u306f\u306a\u304f\u3001\u8907\u6570\u306e\u7a0e\u7387\u533a\u5206\u306b\u308f\u305f\u3063\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u975e\u8ab2\u7a0e\u6240\u5f97\u57fa\u6e96\u984d\uff08PTKP\uff09\u2014 \u73fe\u5728\u306e\u7a0e\u7387\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u500b\u4eba\uff1a <strong>54,000,000\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u30eb\u30d4\u30a2<\/strong> \u5e74\u9593<\/li>\n\n\n\n<li>\u65e2\u5a5a\u8005\uff08\u592b\u5206\u8ffd\u52a0\uff09\uff1a <strong>4,500,000\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u30eb\u30d4\u30a2<\/strong><\/li>\n\n\n\n<li>\u6276\u990a\u5bb6\u65cf1\u4eba\u3042\u305f\u308a\uff08\u6700\u59273\u4eba\u307e\u3067\uff09\uff1a <strong>4,500,000\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u30eb\u30d4\u30a2<\/strong> \u305d\u308c\u305e\u308c<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u30d7\u30ed\u306e\u30d2\u30f3\u30c8:<\/strong> \u6276\u990a\u5bb6\u65cf\u3067\u3042\u308b3\u4eba\u306e\u5b50\u4f9b\u3092\u6301\u3064\u65e2\u5a5a\u306e\u5916\u56fd\u4eba\u30a8\u30b0\u30bc\u30af\u30c6\u30a3\u30d6\u306f\u3001\u5e74\u9593\u6240\u5f97\u306e\u3046\u3061\u6700\u521d\u306e7,200\u4e07\u30eb\u30d4\u30a2\u307e\u3067\u306f\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u5831\u916c\u30d1\u30c3\u30b1\u30fc\u30b8\u3092\u6700\u7d42\u6c7a\u5b9a\u3059\u308b\u524d\u306b\u3001\u96c7\u7528\u30b3\u30b9\u30c8\u8a08\u753b\u306b\u8003\u616e\u306b\u5165\u308c\u3066\u304a\u304f\u3079\u304d\u70b9\u3067\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>PPh 21\uff1a\u96c7\u7528\u6240\u5f97\u6e90\u6cc9\u5fb4\u53ce<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>PPh 21<\/strong> \uff08Pajak Penghasilan Pasal 21\uff09\u306f\u3001\u96c7\u7528\u6240\u5f97\u304a\u3088\u3073\u5f79\u52d9\u6240\u5f97\u306b\u9069\u7528\u3055\u308c\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3067\u3059\u3002\u3053\u308c\u306f\u3001\u7a0e\u52d9\u4e0a\u306e\u5c45\u4f4f\u8005\u3068\u3057\u3066\u5206\u985e\u3055\u308c\u308b\u73fe\u5730\u5f93\u696d\u54e1\u304a\u3088\u3073\u5916\u56fd\u4eba\u5f93\u696d\u54e1\u306b\u652f\u6255\u308f\u308c\u308b\u7d66\u4e0e\u3001\u30dc\u30fc\u30ca\u30b9\u3001\u624b\u5f53\u3001\u304a\u3088\u3073\u5c02\u9580\u5bb6\u5831\u916c\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">2024\u5e741\u67081\u65e5\u4ee5\u964d\u3001\u6708\u6b21\u8a08\u7b97\u65b9\u6cd5\u304c\u5927\u5e45\u306b\u5909\u66f4\u3055\u308c\u307e\u3057\u305f\u3002 <strong><a href=\"https:\/\/peraturan.bpk.go.id\/Details\/274247\/pp-no-58-tahun-2023\" rel=\"nofollow noopener\" target=\"_blank\">2023\u5e74\u653f\u4ee4\u7b2c58\u53f7\uff08PP 58\/2023\uff09<\/a><\/strong>\u304a\u3088\u3073<strong><a href=\"https:\/\/jdih.kemenkeu.go.id\/api\/download\/e60a82e0-b218-40f5-9d18-b924aa1e11ce\/2023pmkeuangan168.pdf\" rel=\"nofollow noopener\" target=\"_blank\">2023\u5e74\u8ca1\u52d9\u7701\u4ee4\u7b2c168\u53f7\uff08PMK-168\/2023\uff09<\/a><\/strong>\u306b\u57fa\u3065\u304d\u5c0e\u5165\u3055\u308c\u305f\u65b0\u3057\u3044\u5e73\u5747\u5b9f\u52b9\u30ec\u30fc\u30c8\u5236\u5ea6\uff08 <strong>TER \/ Tarif Efektif Rata-Rata\uff09<\/strong>\u306b\u3088\u308a\u3001\u6708\u6b21\u7d66\u4e0e\u8a08\u7b97\u30d7\u30ed\u30bb\u30b9\u304c\u7c21\u7d20\u5316\u3055\u308c\u307e\u3057\u305f\u3002\u5b9f\u969b\u306e\u904b\u7528\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5f93\u696d\u54e1\u306f\u3001\u5a5a\u59fb\u72b6\u6cc1\u304a\u3088\u3073\u6276\u990a\u5bb6\u65cf\u72b6\u6cc1\u306b\u57fa\u3065\u3044\u3066\u30013\u3064\u306eTER\u30ab\u30c6\u30b4\u30ea\u30fc\uff08A\u3001B\u3001C\uff09\u306e\u3044\u305a\u308c\u304b\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u96c7\u7528\u4e3b\u306f\u3001\u5bfe\u5fdc\u3059\u308b\u5b9f\u52b9\u6708\u984d\u8cc3\u91d1\u7387\u3092\u6708\u9593\u7dcf\u53ce\u5165\u306b\u9069\u7528\u3057\u307e\u3059\u3002<\/li>\n\n\n\n<li>12\u6708\u3001\u307e\u305f\u306f\u5951\u7d04\u7d42\u4e86\u6642\u306b\u3001\u5e74\u9593\u8ca0\u50b5\u984d\u306f\u6a19\u6e96\u7684\u306a\u7d2f\u9032\u8ab2\u7a0e\u533a\u5206\u3092\u7528\u3044\u3066\u518d\u8a08\u7b97\u3055\u308c\u3001\u5dee\u984d\u306f\u7cbe\u7b97\u3055\u308c\u308b\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph translation-block\"><strong>PPh 21\u306b\u57fa\u3065\u304f\u96c7\u7528\u4e3b\u306e\u4e3b\u306a\u7fa9\u52d9\uff1a<\/strong> \u2013 \u5404\u5f93\u696d\u54e1\u3092\u9069\u5207\u306aTER\u533a\u5206\u306b\u5206\u985e\u3059\u308b \u2013 \u4f4f\u5b85\u624b\u5f53\u3001\u8eca\u4e21\u624b\u5f53\u3001\u6559\u80b2\u624b\u5f53\u3092\u542b\u3080\u3059\u3079\u3066\u306e\u73fe\u91d1\u304a\u3088\u3073\u975e\u73fe\u91d1\u7d66\u4ed8\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3092\u5fb4\u53ce\u3059\u308b \u2013 \u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3092<strong>\u7fcc\u670815\u65e5<\/strong>\u307e\u3067\u306b\u653f\u5e9c\u306b\u7d0d\u4ed8\u3059\u308b \u2013<strong>\u7fcc\u670820\u65e5<\/strong>\u307e\u3067\u306b\u6708\u6b21SPT Masa\u3092\u63d0\u51fa\u3059\u308b \u2013 \u5404\u5f93\u696d\u54e1\u306b\u5e74\u6b21PPh 21\u7d0d\u7a0e\u8a3c\u660e\u66f8\uff08Bukti Potong\uff09\u3092\u767a\u884c\u3059\u308b<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\uff1a\u7a0e\u7387\u3068\u898f\u5247<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u6a19\u6e96\u6599\u91d1<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph translation-block\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6cd5\u4eba\u7a0e\u306e\u6a19\u6e96\u7a0e\u7387<\/strong>\u306f<strong>22%<\/strong>\u3067\u3001\u63a7\u9664\u5f8c\u306e\u8ab2\u7a0e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u7a0e\u7387\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u56fd\u5185\u4f01\u696d\u3060\u3051\u3067\u306a\u304f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u4e8b\u696d\u3092\u884c\u3046\u5916\u56fd\u306e\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u306b\u3082\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u7a0e\u7387\u306f<strong><a href=\"https:\/\/en.wikipedia.org\/wiki\/2023_Omnibus_Law_on_Job_Creation\" rel=\"nofollow noopener\" target=\"_blank\">\u30012023\u5e74\u6cd5\u5f8b\u7b2c6\u53f7\uff08\u96c7\u7528\u5275\u51fa\u6cd5\uff0f\u5305\u62ec\u6cd5\uff09<\/a><\/strong>\u306b\u57fa\u3065\u3044\u3066\u5236\u5b9a\u3055\u308c\u3001\u73fe\u5728\u3082\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u5272\u5f15\u6599\u91d1<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">22%\u306e\u8868\u5411\u304d\u306e\u7a0e\u7387\u306f\u666e\u904d\u7684\u306a\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3088\u308a\u4f4e\u3044\u5b9f\u52b9\u7a0e\u7387\u3092\u5b9f\u73fe\u3059\u308b\u305f\u3081\u306e\u6b63\u5f53\u306a\u65b9\u6cd5\u306f\u3044\u304f\u3064\u304b\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"translation-block\"><strong>\u4e0a\u5834\u4f01\u696d\uff1a<\/strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u8a3c\u5238\u53d6\u5f15\u6240\uff08IDX\uff09\u3067<strong>\u682a\u5f0f\u306e40\uff05<\/strong>\u4ee5\u4e0a\u304c\u53d6\u5f15\u3055\u308c\u3066\u3044\u308b\u516c\u958b\u4f01\u696d\u306f<strong>3\uff05\u306e\u5272\u5f15<\/strong>\u3092\u53d7\u3051\u3089\u308c\u3001\u91d1\u5229\u306f<strong>19\uff05<\/strong>\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u307e\u3059\u3002<\/li>\n\n\n\n<li class=\"translation-block\"><strong>\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u5272\u5f15\uff1a<\/strong>\u5e74\u9593\u7dcf\u58f2\u4e0a\u9ad8\u304c<strong>500\u5104\u30eb\u30d4\u30a2<\/strong>\u672a\u6e80\u306e\u4f01\u696d\u306f\u3001\u6700\u521d\u306e48\u5104\u30eb\u30d4\u30a2\u307e\u3067\u306e\u8ab2\u7a0e\u6240\u5f97\u306b\u5bfe\u3057\u3066<strong>50\uff05\u306e\u7a0e\u984d\u63a7\u9664\u3092<\/strong>\u53d7\u3051\u3001\u305d\u306e\u90e8\u5206\u306e\u5b9f\u8cea\u7a0e\u7387\u306f<strong>11\uff05<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n\n\n\n<li class=\"translation-block\"><strong>\u6700\u7d42\u7a0e\uff08 <a href=\"https:\/\/peraturan.bpk.go.id\/Details\/82680\/pp-no-23-tahun-2018\" rel=\"nofollow noopener\" target=\"_blank\">PP 23\/2018<\/a> \uff09\uff1a<\/strong>\u5e74\u9593\u7dcf\u53ce\u5165\u304c<strong>48\u5104\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u30eb\u30d4\u30a2<\/strong>\u672a\u6e80\u306e\u4f01\u696d\u306f\u3001\u8a2d\u7acb\u65e5\u304b\u3089\u6700\u95773\u5e74\u9593\u3001<strong>\u7dcf\u53ce\u5165\u306b\u5bfe\u3059\u308b0.5\uff05\u306e\u7c21\u7565\u5316\u3055\u308c\u305f\u6700\u7d42\u7a0e<\/strong>\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u30d7\u30ed\u306e\u30d2\u30f3\u30c8:<\/strong> \u8a2d\u7acb\u9593\u3082\u306a\u3044PT PMA\uff08\u7c73\u56fd\u4e2d\u5c0f\u4f01\u696d\uff09\u3067\u3001\u521d\u671f\u6bb5\u968e\u306e\u53ce\u76ca\u304c\u305d\u308c\u307b\u3069\u5927\u304d\u304f\u306a\u3044\u5834\u5408\u306f\u30010.5%\u306e\u6700\u7d42\u7a0e\u5236\u304c\u9069\u5207\u304b\u3069\u3046\u304b\u3092\u691c\u8a0e\u3059\u3079\u304d\u3067\u3059\u3002\u3053\u306e\u7a0e\u5236\u306f\u3001\u4e8b\u696d\u958b\u59cb\u5f8c\u6700\u521d\u306e\u91cd\u8981\u306a\u6570\u5e74\u9593\u306b\u304a\u3051\u308b\u7a0e\u8ca0\u62c5\u3068\u4e8b\u52d9\u624b\u7d9a\u304d\u306e\u8907\u96d1\u3055\u3092\u5927\u5e45\u306b\u8efd\u6e1b\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\uff1a\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u304c\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u3053\u3068<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306f\u3001\u73fe\u5728<strong><a href=\"https:\/\/jdih.kemenkeu.go.id\/dok\/pmk-69-tahun-2024\" rel=\"nofollow noopener\" target=\"_blank\">PMK No. 69\/2024<\/a><\/strong>\u3067\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b<strong>\u7a0e\u5236\u512a\u9047<\/strong>\u63aa\u7f6e\u3092\u901a\u3058\u3066\u3001\u6d77\u5916\u76f4\u63a5\u6295\u8cc7\u306e\u8a98\u81f4\u306b\u771f\u646f\u306b\u53d6\u308a\u7d44\u3093\u3067\u304d\u305f\u3002\u3053\u306e\u5236\u5ea6\u3067\u306f\u3001\u512a\u5148\u30bb\u30af\u30bf\u30fc\u306e\u9069\u683c\u6295\u8cc7\u5bb6\u306b\u5bfe\u3057\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u3092\u6700\u5927100%\u6e1b\u514d\u3059\u308b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306e\u4e3b\u306a\u8a73\u7d30\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5bfe\u8c61\u3068\u306a\u308b\u5206\u91ce\u306b\u306f\u3001\u533b\u85ac\u54c1\u3001\u96fb\u6c17\u81ea\u52d5\u8eca\u3001\u77f3\u6cb9\u5316\u5b66\u88fd\u54c1\u3001\u30ed\u30dc\u30c3\u30c8\u5de5\u5b66\u3001\u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30d5\u30e9\u3001\u518d\u751f\u53ef\u80fd\u30a8\u30cd\u30eb\u30ae\u30fc\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u7a0e\u63a7\u9664\u306f <strong>5\uff5e20\u5e74<\/strong>, \u6295\u8cc7\u898f\u6a21\u306b\u57fa\u3065\u3044\u3066<\/li>\n\n\n\n<li>\u6700\u4f4e\u6295\u8cc7\u984d\uff1a <strong>1,000\u5104\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u30eb\u30d4\u30a2<\/strong> \uff08\u7d04600\u4e07\u7c73\u30c9\u30eb\uff09<\/li>\n\n\n\n<li class=\"translation-block\">\u514d\u9664\u671f\u9593\u7d42\u4e86\u5f8c\u3001\u4f01\u696d\u306f<strong>\u3055\u3089\u306b2\u5e74\u9593\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u304c50\uff05\u6e1b\u514d\u3055\u308c\u308b\u3002<\/strong><\/li>\n\n\n\n<li>\u7d4c\u6e08\u7279\u533a\uff08KEK\uff09\u304a\u3088\u3073\u65b0\u9996\u90fd\u30cc\u30b5\u30f3\u30bf\u30e9\uff08IKN\uff09\u3067\u5229\u7528\u53ef\u80fd\u3067\u3059\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u8003\u616e\u4e8b\u9805\u306e\u4e00\u3064\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u304c\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306e\u67a0\u7d44\u307f\u3092<strong>OECD\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u6700\u4f4e\u7a0e\u5236<\/strong>\u898f\u5247\u306b\u5408\u308f\u305b\u3088\u3046\u3068\u3057\u3066\u3044\u308b\u70b9\u3067\u3059\u3002\u7b2c2\u306e\u67f1\u306e15%\u306e\u7a0e\u7387\u533a\u5206\u304c\u9069\u7528\u3055\u308c\u308b\u5927\u898f\u6a21\u306a\u591a\u56fd\u7c4d\u4f01\u696d\u306f\u3001\u7279\u5b9a\u306e\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306e\u6069\u6075\u304c\u3001\u30b0\u30eb\u30fc\u30d7\u30ec\u30d9\u30eb\u3067\u306e\u8ffd\u52a0\u8ab2\u7a0e\u306b\u3088\u3063\u3066\u5b9f\u8cea\u7684\u306b\u76f8\u6bba\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u306b\u6c17\u3065\u304f\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>OECD\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u6700\u4f4e\u7a0e\u7387\uff1a\u591a\u56fd\u7c4d\u4f01\u696d\u304c\u6ce8\u76ee\u3059\u3079\u304d\u70b9<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306f\u3001\u5927\u898f\u6a21\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u76f4\u63a5\u5f71\u97ff\u3092\u4e0e\u3048\u308b<strong>OECD\u7b2c2\u306e\u67f1\u306e<\/strong>\u67a0\u7d44\u307f\u3092\u5c0e\u5165\u3057\u307e\u3057\u305f\u3002\u5c0e\u5165\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u6240\u5f97\u7b97\u5165\u898f\u5247\uff08IIR\uff09\uff1a<\/strong> 2025\u5e741\u67081\u65e5\u3088\u308a\u6709\u52b9<\/li>\n\n\n\n<li><strong>\u9069\u683c\u56fd\u5185\u6700\u4f4e\u8ffd\u52a0\u7a0e\uff08QDMTT\uff09\uff1a<\/strong> 2025\u5e741\u67081\u65e5\u3088\u308a\u6709\u52b9<\/li>\n\n\n\n<li><strong>\u904e\u5c11\u8ab2\u7a0e\u5229\u76ca\u898f\u5247\uff08UTPR\uff09\uff1a<\/strong> 2026\u5e741\u67081\u65e5\u3088\u308a\u6709\u52b9<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u9023\u7d50\u5e74\u9593\u53ce\u76ca\u304c<strong>7\u51045000\u4e07\u30e6\u30fc\u30ed\u4ee5\u4e0a\u306e<\/strong>\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306b\u306f\u3001\u6700\u4f4e\u5b9f\u52b9\u7a0e\u7387<strong>15%<\/strong>\u304c\u9069\u7528\u3055\u308c\u308b\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u56fd\u5185\u7a0e\u7387\u304c\u7ba1\u8f44\u533a\u57df\u30d9\u30fc\u30b9\u3067\u3053\u306e\u57fa\u6e96\u3092\u4e0b\u56de\u308b\u5834\u5408\u306f\u3001\u4e0a\u4e57\u305b\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u5916\u56fd\u4eba\u5411\u3051\u7a0e\u91d1\uff1a\u56fd\u5883\u3092\u8d8a\u3048\u305f\u652f\u6255\u3044\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u6e90\u6cc9\u6240\u5f97\u3092\u53d7\u3051\u53d6\u308b\u5916\u56fd\u4f01\u696d\u306f\u300120%\u306e<strong>PPh 26\uff08\u7b2c26\u6761\u6e90\u6cc9\u5fb4\u53ce\u7a0e\uff09<\/strong>\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u4ee5\u4e0b\u3092\u542b\u3080\u5e45\u5e83\u3044\u7a2e\u985e\u306e\u652f\u6255\u3044\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u914d\u5f53\u91d1<\/li>\n\n\n\n<li>\u8208\u5473<\/li>\n\n\n\n<li>\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3<\/li>\n\n\n\n<li>\u30b5\u30fc\u30d3\u30b9\u6599<\/li>\n\n\n\n<li>\u5bb6\u8cc3\u304a\u3088\u3073\u305d\u306e\u4ed6\u306e\u53ce\u5165\u30ab\u30c6\u30b4\u30ea\u30fc<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u3053\u306e\u6a19\u6e96\u7a0e\u7387\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u304c\u7de0\u7d50\u3057<strong>\u3066\u3044\u308b\u4e8c\u91cd\u8ab2\u7a0e\u9632\u6b62\u5354\u5b9a\uff08DTAA\uff09<\/strong>\u306e\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3092\u901a\u3058\u3066\u5f15\u304d\u4e0b\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306f<strong>74\u30ab\u56fd<\/strong>\u3068DTAA\u3092\u7de0\u7d50\u3057\u3066\u304a\u308a\u3001\u3053\u308c\u306f\u30a2\u30b8\u30a2\u592a\u5e73\u6d0b\u5730\u57df\u306b\u304a\u3051\u308b\u6761\u7d04\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4e2d\u3067\u3082\u6bd4\u8f03\u7684\u898f\u6a21\u306e\u5927\u304d\u3044\u3082\u306e\u306e\u4e00\u3064\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7279\u5b9a\u306e\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304f\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u7387\u306e\u8efd\u6e1b\u4f8b\uff1a<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u652f\u6255\u3044\u65b9\u6cd5<\/th><th>\u6a19\u6e96\u6599\u91d1<\/th><th>\u6e1b\u514d\u6761\u7d04\u9069\u7528\u7a0e\u7387\uff08\u7bc4\u56f2\uff09<\/th><\/tr><\/thead><tbody><tr><td>\u914d\u5f53\u91d1<\/td><td>20%<\/td><td>7%\uff5e15%<\/td><\/tr><tr><td>\u8208\u5473<\/td><td>20%<\/td><td>0%\uff5e15%<\/td><\/tr><tr><td>\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3<\/td><td>20%<\/td><td>10%\uff5e15%<\/td><\/tr><tr><td>\u30b5\u30fc\u30d3\u30b9\u6599\u91d1<\/td><td>20%<\/td><td>5%\u304b\u308915%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u6e1b\u984d\u3055\u308c\u305f\u6761\u7d04\u6599\u7387\u3092\u9069\u7528\u3059\u308b\u306b\u306f\u3001\u5916\u56fd\u4f01\u696d\u306f\u6709\u52b9\u306a\u8a3c\u660e\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 <strong>\u5c45\u4f4f\u8a3c\u660e\u66f8\uff08CoD\uff09<\/strong> \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u652f\u6255\u8005\u3078\u3002 <strong><a href=\"https:\/\/jdih.kemenkeu.go.id\/api\/download\/8830a44a-12f5-4717-84c0-fed0e6239bdf\/2025pmkeuangan112.pdf\" rel=\"nofollow noopener\" target=\"_blank\">\u8ca1\u52d9\u7701\u898f\u5247\u7b2c112\/2025\u53f7\uff08PMK 112\/2025\uff09<\/a><\/strong>, \u6761\u7d04\u4e0a\u306e\u5229\u76ca\u306f\u3001\u5f53\u8a72\u53d6\u308a\u6c7a\u3081\u306b\u771f\u306e\u5546\u696d\u7684\u5b9f\u8cea\u304c\u6b20\u3051\u3066\u3044\u308b\u5834\u5408\u3001\u307e\u305f\u306f\u5b9f\u8cea\u7684\u6240\u6709\u6a29\u306e\u30c6\u30b9\u30c8\u306b\u5408\u683c\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5426\u8a8d\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u30d7\u30ed\u306e\u30d2\u30f3\u30c8:<\/strong> \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u5074\u304c\u81ea\u52d5\u7684\u306b\u6e1b\u984d\u3055\u308c\u305f\u79df\u7a0e\u6761\u7d04\u306e\u7a0e\u7387\u3092\u9069\u7528\u3059\u308b\u3068\u306f\u9650\u3089\u306a\u3044\u306e\u3067\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u591a\u304f\u306e\u652f\u6255\u8005\u306f\u3001\u5916\u56fd\u306e\u53d6\u5f15\u76f8\u624b\u304c\u6709\u52b9\u306a\u652f\u6255\u8a3c\u660e\u66f8\uff08CoD\uff09\u3092\u7a4d\u6975\u7684\u306b\u63d0\u51fa\u3057\u3001\u652f\u6255\u524d\u306b\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304f\u5f85\u9047\u3092\u8981\u6c42\u3057\u306a\u3044\u9650\u308a\u3001\u30c7\u30d5\u30a9\u30eb\u30c8\u306720%\u306e\u7a0e\u7387\u3092\u9069\u7528\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>SPT \u30bf\u30d5\u30ca\u30f3: \u5e74\u6b21\u7d0d\u7a0e\u7533\u544a\u66f8<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>SPT\u30bf\u30d5\u30ca\u30f3<\/strong> \uff08Surat Pemberitahuan Tahunan\uff09\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u3059\u3079\u3066\u306e\u767b\u9332\u7d0d\u7a0e\u8005\u304c\u63d0\u51fa\u3059\u308b\u5e74\u9593\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u3067\u3059\u3002\u500b\u4eba\u3068\u4f01\u696d\u306e\u4e21\u65b9\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u63d0\u51fa\u671f\u9650<\/strong><\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u7d0d\u7a0e\u8005\u306e\u7a2e\u985e<\/th><th>\u7de0\u3081\u5207\u308a<\/th><\/tr><\/thead><tbody><tr><td>\u500b\u4eba\u7d0d\u7a0e\u8005 (SPT Tahunan Orang Pribadi)<\/td><td>3\u670831\u65e5<\/td><\/tr><tr><td>\u6cd5\u4eba\u7d0d\u7a0e\u8005 (SPT Tahunan Pph Badan)<\/td><td>4\u670830\u65e5<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u3089\u306e\u671f\u65e5\u306f\u3001\u524d\u66a6\u5e74\u306e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3069\u3061\u3089\u306e\u671f\u9650\u3082\u6bce\u5e74\u56fa\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u8ab0\u304c\u7533\u544a\u7fa9\u52d9\u3092\u8ca0\u3046\u306e\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u9593\u7dcf\u6240\u5f97\u304c\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u3067\u3042\u308b5,400\u4e07\u30eb\u30d4\u30a2\u3092\u8d85\u3048\u308b\u500b\u4eba\u306f\u3001SPT Tahunan\uff08\u5e74\u9593\u6240\u5f97\u7a0e\u7533\u544a\u66f8\uff09\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u6cd5\u4eba\u5074\u3067\u306f\u3001PT PMA\uff08\u5916\u56fd\u8cc7\u672c\u6709\u9650\u8cac\u4efb\u4f1a\u793e\uff09\u3092\u542b\u3080\u3059\u3079\u3066\u306e\u767b\u9332\u4e8b\u696d\u4f53\u306f\u3001\u305d\u306e\u4e8b\u696d\u4f53\u304c\u305d\u306e\u5e74\u306b\u5229\u76ca\u3092\u4e0a\u3052\u305f\u304b\u640d\u5931\u3092\u8a08\u4e0a\u3057\u305f\u304b\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>SPT \u30bf\u30d5\u30ca\u30f3\u3092\u30e9\u30dd\u30fc\u30eb\u3059\u308b\u65b9\u6cd5: Coretax \u3092\u901a\u3058\u3066\u63d0\u51fa\u3059\u308b<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u65b0\u7a0e\u52d9\u884c\u653f\u30b7\u30b9\u30c6\u30e0<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u7d0d\u7a0e\u7533\u544a\u306e\u65b9\u6cd5\u306f\u3001 <strong>2025\u5e741\u67081\u65e5<\/strong>\u306bDJP\uff08\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u7a0e\u52d9\u5c40\uff09\u304c<strong>Coretax<\/strong> \uff08\u30b3\u30a2\u7a0e\u52d9\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\uff0fSIAP DJP\uff09\u3092\u5c0e\u5165\u3057\u305f\u3053\u3068\u3067\u6839\u672c\u7684\u306b\u5909\u5316\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u7d71\u5408\u30c7\u30b8\u30bf\u30eb\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u306f\u3001\u5f93\u6765\u306eDJP\u30aa\u30f3\u30e9\u30a4\u30f3\u30b7\u30b9\u30c6\u30e0\u306b\u53d6\u3063\u3066\u4ee3\u308f\u308a\u3001\u7a0e\u52d9\u767b\u9332\u3001\u7533\u544a\u3001\u7d0d\u7a0e\u3001\u6587\u66f8\u7ba1\u7406\u3092\u5358\u4e00\u306e\u74b0\u5883\u306b\u7d71\u5408\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">PT PMA\u3092\u542b\u3080\u6cd5\u4eba\u7d0d\u7a0e\u8005\u306b\u3064\u3044\u3066\u306f\u30012025\u5e741\u6708\u4ee5\u964d\u3001Coretax\u30b7\u30b9\u30c6\u30e0\u304c\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u7533\u544a\u3001VAT\u8acb\u6c42\u66f8\u306e\u767a\u884c\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u524d\u6255\u3044\u51e6\u7406\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u306a\u304a\u3001\u500b\u4eba\u7d0d\u7a0e\u8005\uff08SPT Tahunan\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u5e74\u5ea6\u306fCoretax\u3092\u901a\u3058\u305f\u7533\u544a\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\"><strong>Coretax\u3067\u5909\u66f4\u3055\u308c\u305f\u70b9\uff1a<\/strong> \u2013 \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u56fd\u6c11\u306e\u30ed\u30b0\u30a4\u30f3\u8a8d\u8a3c\u60c5\u5831\u306f\u3001\u5f93\u6765\u306ee-FIN\u30b7\u30b9\u30c6\u30e0\u306b\u4ee3\u308f\u308a\u3001\u56fd\u6c11ID\u756a\u53f7\uff08NIK\uff09\u306b\u7d10\u4ed8\u3051\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002 \u2013 \u5916\u56fd\u4eba\u306f\u5f15\u304d\u7d9a\u304d15\u6841\u306eNPWP\uff08\u7d0d\u7a0e\u8005\u8b58\u5225\u756a\u53f7\uff09\u5f62\u5f0f\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002 \u2013 \u96c7\u7528\u4e3b\u3068\u6e90\u6cc9\u5fb4\u53ce\u8005\u304b\u3089\u306e\u4e8b\u524d\u5165\u529b\u30c7\u30fc\u30bf\u306f\u3001SPT\u30d5\u30a9\u30fc\u30e0\u306e\u8349\u6848\u306b\u81ea\u52d5\u7684\u306b\u53cd\u6620\u3055\u308c\u307e\u3059\u3002 \u2013 \u30c7\u30b8\u30bf\u30eb\u7f72\u540d\u306b\u306f\u3001\u7269\u7406\u7684\u306a\u7f72\u540d\u306e\u4ee3\u308f\u308a\u306bDJP\u767a\u884c\u306e\u8a8d\u8a3c\u30b3\u30fc\u30c9\uff08Kode Otorisasi DJP\uff09\u304c\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002 \u2013 \u6e90\u6cc9\u5fb4\u53ce\u7a0e\u8a3c\u660e\u66f8\uff08Bukti Potong\uff09\u306f\u3001\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3092\u901a\u3058\u3066\u5b8c\u5168\u306b\u96fb\u5b50\u7684\u306b\u767a\u884c\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u30d7\u30ed\u306e\u30d2\u30f3\u30c8:<\/strong> PT PMA\u4f01\u696d\u306e\u5916\u56fd\u4eba\u53d6\u7de0\u5f79\u304a\u3088\u3073\u53d6\u7de0\u5f79\u306f\u3001\u7533\u544a\u671f\u9650\u524d\u306b\u3001NPWP\u304cCoretax\u306b\u6b63\u3057\u304f\u767b\u9332\u3055\u308c\u3001\u9023\u643a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u671f\u9650\u76f4\u524d\u306e\u6280\u8853\u7684\u306a\u554f\u984c\u306b\u3088\u308a\u3001\u591a\u304f\u306e\u5916\u56fd\u4f01\u696d\u304c\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u4e0a\u306e\u4e0d\u5099\u3092\u62b1\u3048\u3066\u3044\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u63d0\u51fa\u304a\u3088\u3073\u652f\u6255\u3044\u306e\u9045\u5ef6\u306b\u5bfe\u3059\u308b\u7f70\u5247<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306f\u3001\u63d0\u51fa\u671f\u9650\u3092\u904e\u304e\u305f\u7533\u544a\u306b\u5bfe\u3057\u3066\u53b3\u3057\u3044\u7f70\u5247\u3092\u79d1\u3057\u3066\u304a\u308a\u3001\u63d0\u51fa\u671f\u9650\u306e\u9045\u5ef6\u304c\u610f\u56f3\u7684\u306a\u3082\u306e\u3067\u3042\u3063\u305f\u304b\u3069\u3046\u304b\u306b\u95a2\u308f\u3089\u305a\u9069\u7528\u3055\u308c\u308b\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>SPT\u7533\u544a\u9045\u5ef6\u306b\u5bfe\u3059\u308b\u884c\u653f\u7f70\u91d1\uff1a<\/strong> \u2013 \u500b\u4eba\u7d0d\u7a0e\u8005\uff1a <strong>100,000\u30eb\u30d4\u30a2<\/strong> \u9045\u5ef6\u7533\u544a\u306b\u3064\u304d \u2013 \u6cd5\u4eba\u7d0d\u7a0e\u8005: <strong>1,000,000\u30eb\u30d4\u30a2<\/strong> \u9045\u5ef6\u7533\u544a\u306b\u3064\u304d<\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\"><strong>\u5ef6\u6ede\u5229\u606f\uff1a<\/strong>\u6708\u3005\u306e\u5229\u606f\u306f\u3001\u8ca1\u52d9\u7701\u306e\u57fa\u6e96\u91d1\u5229\u306b\u5e74\u7387\u6700\u59275\uff05\u306e\u8ffd\u52a0\u6599\u91d1\u3092\u52a0\u7b97\u3057\u3066\u8a08\u7b97\u3055\u308c\u30012024\u5e74\u307e\u3067\u306f<strong>\u6708\u7387\u7d040.58\uff05\uff5e1.83\uff05<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u91d1\u5229\u306fDJP\u306b\u3088\u3063\u3066\u6bce\u6708\u898b\u76f4\u3055\u308c\u3001\u516c\u8868\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305f\u3001\u904e\u6255\u3044\u91d1\u306e\u9084\u4ed8\u3092\u8acb\u6c42\u3059\u308b\u3068\u3001\u81ea\u52d5\u7684\u306b\u7a0e\u52d9\u8abf\u67fb\u304c\u958b\u59cb\u3055\u308c\u308b\u3053\u3068\u306b\u3082\u7559\u610f\u3059\u3079\u304d\u3067\u3059\u3002\u7d99\u7d9a\u7684\u306b\u904e\u6255\u3044\u3092\u3057\u3066\u9084\u4ed8\u3092\u8acb\u6c42\u3059\u308b\u4f01\u696d\u306f\u3001\u5e74\u9593\u3092\u901a\u3057\u3066\u6b63\u78ba\u306b\u7d0d\u7a0e\u3057\u3066\u3044\u308b\u4f01\u696d\u3088\u308a\u3082\u3001\u3088\u308a\u53b3\u3057\u3044\u8abf\u67fb\u3092\u53d7\u3051\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u7387\uff1a\u4e3b\u8981\u7a0e\u7387\u306e\u6982\u8981<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u7a0e\u306e\u7a2e\u985e<\/th><th>\u6a19\u6e96\u6599\u91d1<\/th><th>\u6ce8\u8a18<\/th><\/tr><\/thead><tbody><tr><td>\u500b\u4eba\u6240\u5f97\u7a0e\uff08PPh OP\uff09<\/td><td>5%\uff5e35%<\/td><td>\u6bb5\u968e\u7684\u62ec\u5f27<\/td><\/tr><tr><td>\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08PPh Badan\uff09<\/td><td>22%<\/td><td>19% \u306f\u3001\u5bfe\u8c61\u3068\u306a\u308b\u4e0a\u5834\u4f01\u696d\u5411\u3051\u3067\u3059\u3002<\/td><\/tr><tr><td>\u5916\u56fd\u9001\u91d1\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\uff08PPh 26\uff09<\/td><td>20%<\/td><td>\u9069\u7528\u3055\u308c\u308b\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304d\u6e1b\u984d<\/td><\/tr><tr><td>\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08PPN\uff09<\/td><td>12%<\/td><td>\u307b\u3068\u3093\u3069\u306e\u53d6\u5f15\u306b\u304a\u3051\u308b\u5b9f\u52b9\u30ec\u30fc\u30c8\u306f11%\u3067\u3059\u3002<\/td><\/tr><tr><td>\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u6700\u7d42\u7a0e<\/td><td>\u7dcf\u53ce\u51650.5%<\/td><td>\u58f2\u4e0a\u9ad848\u5104\u30eb\u30d4\u30a2\u672a\u6e80\u306e\u4f01\u696d\u5411\u3051<\/td><\/tr><tr><td>\u914d\u5f53\u6240\u5f97\u7a0e\uff08\u79df\u7a0e\u6761\u7d04\u975e\u9069\u7528\uff09<\/td><td>20%<\/td><td>\u9069\u7528\u3055\u308c\u308b\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304d\u6e1b\u984d<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u6700\u8fd1\u306e\u898f\u5236\u306b\u95a2\u3059\u308b\u6700\u65b0\u60c5\u5831<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd1\u5e74\u3001\u3044\u304f\u3064\u304b\u306e\u898f\u5236\u306b\u3088\u3063\u3066\u7a0e\u5236\u74b0\u5883\u304c\u5927\u304d\u304f\u5909\u5316\u3057\u307e\u3057\u305f\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u4e8b\u696d\u3092\u5c55\u958b\u3059\u308b\u5916\u56fd\u4f01\u696d\u306f\u3001\u4ee5\u4e0b\u306e\u91cd\u8981\u306a\u5909\u66f4\u70b9\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\"><strong><a href=\"https:\/\/taxcon.id\/en\/insight\/latest-pph-21-employee-regulations-pmk-168-2023-pp-58-2023\" rel=\"nofollow noopener\" target=\"_blank\">PP 58\/2023\u304a\u3088\u3073PMK-168\/2023\u306f\u3001<\/a><\/strong> 2024\u5e741\u67081\u65e5\u3088\u308a\u3001PPh 21\u7d66\u4e0e\u6e90\u6cc9\u5fb4\u53ce\u306b\u304a\u3051\u308bTER\uff08\u5e73\u5747\u5b9f\u52b9\u7a0e\u7387\uff09\u5236\u5ea6\u3092\u5c0e\u5165\u3057\u307e\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u96c7\u7528\u4e3b\u304c\u6708\u3005\u306e\u96c7\u7528\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u65b9\u6cd5\u304c\u7c21\u7d20\u5316\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\"><strong><a href=\"https:\/\/peraturan.bpk.go.id\/Details\/306614\/pmk-no-81-tahun-2024\" rel=\"nofollow noopener\" target=\"_blank\">PMK\u7b2c81\/2024\u53f7\u306f\u3001<\/a><\/strong> 2025\u5e741\u6708\u306b\u904b\u7528\u958b\u59cb\u3055\u308c\u305fCoretax\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u6cd5\u7684\u67a0\u7d44\u307f\u3092\u6b63\u5f0f\u306b\u78ba\u7acb\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/jdih.kemenkeu.go.id\/dok\/pmk-112-tahun-2025\" target=\"_blank\" rel=\"noopener\">PMK No. 112\/2025<\/a><\/strong> \u79df\u7a0e\u6761\u7d04\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d\u3092\u66f4\u65b0\u3057\u3001\u5b9f\u8cea\u7684\u6240\u6709\u8005\u5224\u5b9a\u57fa\u6e96\u3068\u3001\u3059\u3079\u3066\u306e\u56fd\u5883\u3092\u8d8a\u3048\u305f\u652f\u6255\u3044\u306b\u9069\u7528\u3055\u308c\u308b\u79df\u7a0e\u56de\u907f\u9632\u6b62\u898f\u5b9a\u3092\u5f37\u5316\u3057\u305f\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/peraturan.bpk.go.id\/Details\/322300\/pmk-no-37-tahun-2025\" rel=\"nofollow noopener\" target=\"_blank\">PMK No. 37\/2025<\/a><\/strong> 2025\u5e747\u670814\u65e5\u3088\u308a\u3001\u96fb\u5b50\u5546\u53d6\u5f15\u30de\u30fc\u30b1\u30c3\u30c8\u30d7\u30ec\u30a4\u30b9\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\uff08PMSE\u4e8b\u696d\u8005\uff09\u3092\u901a\u3058\u3066\u884c\u308f\u308c\u308b\u53d6\u5f15\u306b\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\u5fb4\u53ce\u30e1\u30ab\u30cb\u30ba\u30e0\u3092\u5c0e\u5165\u3057\u305f\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u8ca1\u52d9\u7701\u898f\u5247\u7b2c51\/2025\u53f7<\/strong> 2025\u5e748\u67081\u65e5\u3088\u308a\u3001\u91d1\u5730\u91d1\u306e\u8f38\u5165\u304a\u3088\u3073\u56fd\u5185\u8ca9\u58f2\u306b\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\uff08\u7b2c22\u6761\uff09\u3092\u5c0e\u5165\u3057\u305f\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306f2024\u5e749\u670819\u65e5\u306b<strong>OECD\u591a\u56fd\u9593\u5354\u5b9a\uff08MLI\uff09\u306b<\/strong>\u3082\u7f72\u540d\u3057\u3001\u79df\u7a0e\u6761\u7d0429\u4ef6\u3092\u4fee\u6b63\u3057\u3066\u3001\u7b2c2\u306e\u67f1\u306e\u8ab2\u7a0e\u5bfe\u8c61\u898f\u5247\uff08STTR\uff09\u3092\u7d44\u307f\u8fbc\u3093\u3060\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u6cd5\u4eba\u7d0d\u7a0e\u8005\u306e\u6708\u3005\u306e\u7d0d\u7a0e\u7fa9\u52d9<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u6b21SPT Tahunan\u306e\u63d0\u51fa\u306f\u3001 <a href=\"https:\/\/businesshubasia.com\/ja\/services\/tax-reporting-service-indonesia\/\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u6cd5\u4eba\u7a0e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9<\/a>. \u4f01\u696d\u306f\u6bce\u6708\u306e\u7fa9\u52d9\u3092\u5b9a\u3081\u305f\u5b9a\u671f\u7684\u306a\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u7ba1\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u305d\u308c\u3092\u6020\u308b\u3068\u3059\u3050\u306b\u7f70\u91d1\u304c\u52a0\u7b97\u3055\u308c\u308b\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6708\u3054\u3068\u306e\u7a0e\u52d9\u7533\u544a\u671f\u9650\uff1a<\/strong> \u2013 \u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u7d0d\u4ed8\uff08PPh 21\u300123\u300126\uff09\uff1a <strong>\u7fcc\u6708\u306e15\u65e5<\/strong> \u2013 \u6708\u6b21\u7a0e\u52d9\u7533\u544a\u66f8\uff08SPT Masa\uff09\u306e\u63d0\u51fa\uff1a <strong>\u7fcc\u6708\u306e20\u65e5<\/strong> \u2013 VAT\u306e\u5831\u544a\u3068\u7d0d\u4ed8\uff08SPT Masa PPN\uff09\uff1a <strong>\u7fcc\u6708\u672b<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u3055\u3089\u306b\u3001\u6cd5\u4eba\u7d0d\u7a0e\u8005\u306f\u3001\u524d\u5e74\u5ea6\u306e\u7d0d\u7a0e\u7fa9\u52d9\u984d\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3055\u308c\u305f<strong>\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08CIT\uff09\u306e\u524d\u6255\u3044\u91d1\uff08PPh 25\uff09\u3092\u6bce\u6708\u652f\u6255\u3046<\/strong>\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u5206\u5272\u6255\u3044\u306b\u3088\u308a\u30014\u6708\u306b\u63d0\u51fa\u3055\u308c\u308bSPT Tahunan PPh Badan\uff08\u6cd5\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\uff09\u306e\u6700\u7d42\u7684\u306a\u5e74\u9593\u7d0d\u7a0e\u984d\u304c\u6e1b\u984d\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5916\u56fd\u4f01\u696d\u5411\u3051\u5b9f\u7528\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u78ba\u7acb\u3059\u308b\u306b\u306f\u3001\u4f1a\u793e\u767b\u8a18\u3060\u3051\u3067\u306f\u4e0d\u5341\u5206\u3067\u3059\u3002\u4e3b\u306a\u7fa9\u52d9\u3092\u7db2\u7f85\u3057\u305f\u5b9f\u7528\u7684\u306a\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3092\u4ee5\u4e0b\u306b\u793a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u64cd\u696d\u958b\u59cb\u524d\u306b\uff1a<\/strong> \u2013 DJP\u3067\u7d0d\u7a0e\u8005\u8b58\u5225\u756a\u53f7\uff08NPWP\uff09\u3092\u767b\u9332\u3059\u308b \u2013 Coretax\u30a2\u30ab\u30a6\u30f3\u30c8\u3092\u6709\u52b9\u5316\u3057\u3001DJP\u8a8d\u8a3c\u30b3\u30fc\u30c9\u3092\u53d6\u5f97\u3059\u308b \u2013 \u5e74\u9593\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c48\u5104\u30eb\u30d4\u30a2\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001VAT\uff08PKP\u30b9\u30c6\u30fc\u30bf\u30b9\uff09\u3092\u767b\u9332\u3059\u308b \u2013 \u9069\u7528\u3055\u308c\u308b\u6cd5\u4eba\u6240\u5f97\u7a0e\u7387\u3092\u8a55\u4fa1\u3057\u3001\u30d3\u30b8\u30cd\u30b9\u30bb\u30af\u30bf\u30fc\u3067\u5229\u7528\u53ef\u80fd\u306a\u512a\u9047\u63aa\u7f6e\u3092\u7279\u5b9a\u3059\u308b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7d99\u7d9a\u7684\u306a\u6708\u6b21\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\uff1a<\/strong> \u2013 \u7d66\u4e0e\u8a08\u7b97\u3092\u884c\u3044\u3001\u5404\u5f93\u696d\u54e1\u306b\u9069\u5207\u306a PPh 21 TER \u30ab\u30c6\u30b4\u30ea\u30fc\u3092\u9069\u7528\u3059\u308b \u2013 \u56fd\u5185\u30d9\u30f3\u30c0\u30fc\u3078\u306e\u652f\u6255\u3044\u306b\u306f PPh 23 \u3092\u3001\u6d77\u5916\u306e\u53d6\u5f15\u5148\u3078\u306e\u9001\u91d1\u306b\u306f PPh 26 \u3092\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b \u2013 \u6bce\u6708\u306e SPT Masa \u7533\u544a\u66f8\u3092 20 \u65e5\u307e\u3067\u306b\u63d0\u51fa\u3059\u308b \u2013 Coretax \u3092\u4ecb\u3057\u3066\u3001\u3059\u3079\u3066\u306e VAT \u5bfe\u8c61\u53d6\u5f15\u306e\u96fb\u5b50\u8acb\u6c42\u66f8 (e-Faktur) \u3092\u767a\u884c\u3059\u308b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5e74\u9593\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\uff1a<\/strong> \u2013 \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u4f1a\u8a08\u57fa\u6e96\uff08GAAP\uff09\u307e\u305f\u306f\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u306b\u5f93\u3063\u3066\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b \u2013 \u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u304b\u3089\u8ab2\u7a0e\u6240\u5f97\u3092\u7b97\u51fa\u3059\u308b\u305f\u3081\u306b\u3001\u8ca1\u52d9\u8abf\u6574\u3092\u884c\u3046 \u2013 4\u670830\u65e5\u307e\u3067\u306bSPT Tahunan PPh Badan\u3092\u63d0\u51fa\u3059\u308b \u2013 \u3059\u3079\u3066\u306e\u95a2\u9023\u5f53\u4e8b\u8005\u9593\u53d6\u5f15\u306b\u95a2\u3059\u308b\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u3092\u7dad\u6301\u304a\u3088\u3073\u66f4\u65b0\u3059\u308b<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u7a0e\u52d9\u3092\u6b63\u3057\u304f\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u7af6\u4e89\u4e0a\u306e\u512a\u4f4d\u6027\u3068\u306a\u308b<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u5236\u306f\u8fd1\u5e74\u3001\u5927\u304d\u304f\u5909\u5316\u3057\u307e\u3057\u305f\u3002UU HPP\u306e\u4e0b\u3067\u5c0e\u5165\u3055\u308c\u305f\u7d2f\u9032\u7684\u306a\u500b\u4eba\u6240\u5f97\u7a0e\u7387\u533a\u5206\u3001\u65b0\u3057\u3044TER\u7d66\u4e0e\u30b7\u30b9\u30c6\u30e0\u3001Coretax\u306e\u5168\u56fd\u5c55\u958b\u3001\u305d\u3057\u3066OECD\u7b2c2\u306e\u67f1\u306e\u67a0\u7d44\u307f\u306b\u304a\u3051\u308b\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u306f\u3059\u3079\u3066\u3001\u4f01\u696d\u304c\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306b\u53d6\u308a\u7d44\u3080\u65b9\u6cd5\u3092\u5909\u3048\u307e\u3057\u305f\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5916\u56fd\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6cd5\u4eba\u7a0e\u3001\u96c7\u7528\u7a0e\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3068\u3044\u3063\u305f\u69d8\u3005\u306a\u5074\u9762\u306b\u304a\u3051\u308b\u6240\u5f97\u7a0e\u7fa9\u52d9\u3092\u9075\u5b88\u3059\u308b\u3053\u3068\u306f\u3001\u78ba\u304b\u306b\u8907\u96d1\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u9069\u5207\u306a\u4f53\u5236\u3092\u6574\u3048\u308c\u3070\u3001\u5341\u5206\u306b\u7ba1\u7406\u53ef\u80fd\u3067\u3059\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e22%\u6cd5\u4eba\u7a0e\u7387\u3001\u5bdb\u5927\u306a\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u3001\u305d\u3057\u306674\u30ab\u56fd\u3092\u7db2\u7f85\u3059\u308b\u79df\u7a0e\u6761\u7d04\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3092\u5730\u57df\u3067\u6700\u3082\u6295\u8cc7\u306b\u512a\u3057\u3044\u56fd\u306e\u4e00\u3064\u306b\u3057\u3066\u3044\u307e\u3059\u3002\u57fa\u672c\u3092\u3057\u3063\u304b\u308a\u3068\u62bc\u3055\u3048\u305f\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306f\u5358\u306a\u308b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u4e0a\u306e\u8ab2\u984c\u3067\u306f\u306a\u304f\u3001\u771f\u306e\u6210\u9577\u6a5f\u4f1a\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002.<\/p>","protected":false},"excerpt":{"rendered":"<p>For any foreign company planning to operate or expand in Southeast Asia, understanding income tax in Indonesia is not optional, it is foundational. Indonesia is the region\u2019s largest economy, home to over 278 million people and sustaining a GDP growth rate of around 5% per year. The opportunities are real, but so are the compliance obligations. This guide covers everything businesses and professionals need to know: from personal income tax Indonesia rules and employment withholding to corporate rates, filing deadlines, and the most recent regulatory changes. Whether a company is setting up its first entity here or optimising an existing structure, getting the tax framework right from the start makes [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":7816,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[92],"tags":[],"country":[9],"service-category":[49],"class_list":["post-7814","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-accounting","country-indonesia","service-category-tax-accounting"],"acf":[],"_links":{"self":[{"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/7814","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\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/comments?post=7814"}],"version-history":[{"count":5,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/7814\/revisions"}],"predecessor-version":[{"id":11147,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/7814\/revisions\/11147"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/media\/7816"}],"wp:attachment":[{"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/media?parent=7814"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/categories?post=7814"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/tags?post=7814"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/country?post=7814"},{"taxonomy":"service-category","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/service-category?post=7814"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}