{"id":7826,"date":"2026-09-04T13:53:03","date_gmt":"2026-09-04T06:53:03","guid":{"rendered":"https:\/\/businesshubasia.com\/"},"modified":"2026-10-21T15:26:20","modified_gmt":"2026-10-21T08:26:20","slug":"vat-indonesia-guide","status":"publish","type":"post","link":"https:\/\/businesshubasia.com\/ja\/vat-indonesia-guide\/","title":{"rendered":"\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff1a\u5916\u56fd\u4f01\u696d\u5411\u3051\u5b8c\u5168\u30ac\u30a4\u30c9\uff082026\u5e74\u6539\u8a02\u7248\uff09"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u4e8b\u696d\u3092\u5c55\u958b\u307e\u305f\u306f\u62e1\u5927\u3057\u3088\u3046\u3068\u3059\u308b\u5916\u56fd\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u5fc5\u9808\u3067\u3059\u3002\u3053\u308c\u306f\u6cd5\u7684\u7fa9\u52d9\u3067\u3042\u308a\u3001\u4e8b\u696d\u958b\u59cb\u521d\u65e5\u304b\u3089\u4fa1\u683c\u8a2d\u5b9a\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u6226\u7565\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u5236\u5ea6\u306f\u6025\u901f\u306b\u9032\u5316\u3057\u3066\u304a\u308a\u30012026\u5e74\u306b\u306f\u3053\u308c\u307e\u3067\u4ee5\u4e0a\u306b\u53b3\u683c\u306a\u67a0\u7d44\u307f\u304c\u6574\u5099\u3055\u308c\u307e\u3059\u3002\u6700\u65b0\u306e\u7a0e\u7387\u4f53\u7cfb\u304b\u3089\u5b8c\u5168\u306b\u7a3c\u50cd\u3059\u308bCoretax\u30b7\u30b9\u30c6\u30e0\u307e\u3067\u3001\u3053\u306e\u30ac\u30a4\u30c9\u3067\u306f\u5916\u56fd\u4f01\u696d\u304c\u767b\u9332\u304b\u3089\u9084\u4ed8\u307e\u3067\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u3059\u3079\u3066\u306e\u4e8b\u9805\u3092\u7db2\u7f85\u3057\u3066\u3044\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308bVAT\u3068\u306f\uff1f\u6982\u8981<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306f\u3001\u73fe\u5730\u3067\u306fPajak Pertambahan Nilai\uff08PPN\uff09\u3068\u3057\u3066\u77e5\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u751f\u7523\u30fb\u6d41\u901a\u30c1\u30a7\u30fc\u30f3\u306e\u5404\u6bb5\u968e\u3067\u8ab2\u3055\u308c\u308b\u6d88\u8cbb\u7a0e\u3067\u3042\u308a\u3001\u6700\u7d42\u7684\u306b\u306f\u6700\u7d42\u6d88\u8cbb\u8005\u304c\u8ca0\u62c5\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f53\u521d\u306f1983\u5e74\u6cd5\u5f8b\u7b2c8\u53f7\u306b\u57fa\u3065\u3044\u3066\u904b\u7528\u3055\u308c\u3066\u3044\u305f\u3053\u306e\u5236\u5ea6\u306f\u30012021\u5e74\u7a0e\u5236\u8abf\u548c\u6cd5\uff08UU HPP\uff09\u7b2c7\u53f7\u306b\u3088\u3063\u3066\u5305\u62ec\u7684\u306b\u6539\u9769\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u306e\u6cd5\u5f8b\u306f\u3001\u73fe\u5728\u65bd\u884c\u3055\u308c\u3066\u3044\u308b2026\u5e74\u7a0e\u7387\u4f53\u7cfb\u306e\u57fa\u790e\u3092\u7bc9\u304d\u307e\u3057\u305f\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u4e3b\u306a\u30dd\u30a4\u30f3\u30c8\u3092\u4e00\u89a7\u3067\u3054\u7d39\u4ecb<\/strong><br>\u2705\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u306e\u5c0e\u5165\uff1a1984\u5e74<br>\u2705\u6e96\u62e0\u6cd5\uff1a2021\u5e74\u6cd5\u5f8b\u7b2c7\u53f7\uff08UU HPP\uff09<br>\u2705\u767b\u9332\u57fa\u6e96\u984d\uff1a\u5e74\u9593\u58f2\u4e0a\u9ad848\u5104\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u30eb\u30d4\u30a2\uff08\u7d0429\u4e075000\u7c73\u30c9\u30eb\uff09<br>\u2705\u6708\u6b21\u7533\u544a\uff1aVAT\u767b\u9332\u4e8b\u696d\u8005\uff08PKP\uff09\u3059\u3079\u3066\u306b\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059<br>\u2705\u7a0e\u52d9\u5f53\u5c40\uff1a <a href=\"http:\/\/pajak.go.id\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52d9\u7dcf\u5c40<\/a> (DGT)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2026\u5e74\u306e\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u7387\uff1a\u73fe\u5728\u306e\u69cb\u9020\u3068\u5909\u66f4\u70b9<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6a19\u6e96\u7684\u306a\u975e\u9ad8\u7d1a\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u306e\u57fa\u6e96\u7a0e\u7387\u306f\u30012026\u5e74\u307e\u3067\u5b9f\u8cea11%\u306e\u307e\u307e\u7dad\u6301\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u3001PMK No. 131\/PMK.03\/2024\u306b\u57fa\u3065\u304f\u7279\u5225\u306a\u8ab2\u7a0e\u57fa\u6e96\u65b9\u5f0f\uff08DPP Nilai Lain\u3068\u3057\u3066\u77e5\u3089\u308c\u308b\uff09\u306b\u3088\u3063\u3066\u5b9f\u73fe\u3055\u308c\u3001\u53d6\u5f15\u984d\u306e11\/12\u306b\u6cd5\u5b9a\u7a0e\u738712%\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9ad8\u7d1a\u54c1\u306b\u306f12%\u306e\u5168\u984d\u304c\u8ab2\u7a0e\u3055\u308c\u3001\u3053\u308c\u306f\u30d1\u30b5\u30eb7\u7bc0(1)\u306b\u9061\u308b\u3002 <a href=\"https:\/\/peraturan.bpk.go.id\/Details\/185162\/uu-no-7-tahun-2021\" target=\"_blank\" rel=\"noopener\">UU No. 7 Tahun 2021<\/a> (UU HPP)\u306f\u30015%\u304b\u308915%\u307e\u3067\u306e\u67d4\u8edf\u306a\u6cd5\u5b9a\u7bc4\u56f2\u3092\u8a2d\u5b9a\u3057\u307e\u3057\u305f\u3002\u8f38\u51fa\u5546\u54c1\u304a\u3088\u3073\u5bfe\u8c61\u3068\u306a\u308b\u30b5\u30fc\u30d3\u30b9\u306f\u3001Pasal 7 ayat (2)\u306b\u57fa\u3065\u304d\u30010%\u3067\u30bc\u30ed\u7a0e\u7387\u306e\u307e\u307e\u3067\u3059\u3002 <a href=\"https:\/\/peraturan.bpk.go.id\/Details\/38787\/uu-no-42-tahun-2009\" target=\"_blank\" rel=\"noopener\">UU PPN No. 42 Tahun 2009<\/a>.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>VAT\u533a\u5206<\/strong><\/td><td><strong>\u30ec\u30fc\u30c8<\/strong><\/td><td><strong>\u6cd5\u7684\u6839\u62e0<\/strong><\/td><\/tr><tr><td>\u6a19\u6e96\u7684\u306a\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\uff08\u9ad8\u7d1a\u54c1\u4ee5\u5916\uff09<\/td><td>11%\uff08\u6709\u52b9\uff09<\/td><td>PMK No. 131\/PMK.03\/2024<\/td><\/tr><tr><td>\u9ad8\u7d1a\u54c1\uff08PPnBM\u30ab\u30c6\u30b4\u30ea\u30fc\uff09<\/td><td>12%<\/td><td>PMK No. 131\/PMK.03\/2024;\u30d1\u30b5\u30fc\u30eb 7 UU No. 7\/2021 (UU HPP)<\/td><\/tr><tr><td>\u8f38\u51fa\u5546\u54c1\u304a\u3088\u3073\u5bfe\u8c61\u3068\u306a\u308b\u30b5\u30fc\u30d3\u30b9<\/td><td>0%<\/td><td>\u30d1\u30b5\u30eb 7 \u30a2\u30e4\u30c3\u30c8 (2) UU No. 42 \u30bf\u30d5\u30f3 2009 (UU PPN)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u52d9\u7dcf\u5c40\uff08DJP\uff09\u306b\u3088\u308b\u3068\u3001\u653f\u5e9c\u306f2026\u5e74\u306b\u4e00\u822c\u4ed8\u52a0\u4fa1\u5024\u7a0e\u7387\u306e\u5f15\u304d\u4e0a\u3052\u306f\u8a08\u753b\u3057\u3066\u304a\u3089\u305a\u3001\u6a19\u6e96\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u5b9f\u52b9\u7a0e\u738711%\u3092\u636e\u3048\u7f6e\u304d\u3001\u9ad8\u7d1a\u54c1\u306b\u3064\u3044\u3066\u306fPMK 131\/2024\u306b\u57fa\u3065\u304d\u7a0e\u738712%\u3092\u7d99\u7d9a\u3059\u308b\u3068\u78ba\u8a8d\u3057\u305f\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u9ad8\u7d1a\u54c1\u3068\u307f\u306a\u3055\u308c\u308b\u3082\u306e\u3068\u306f\u4f55\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0b <a href=\"https:\/\/jdih.kemenkeu.go.id\/dok\/pmk-131-tahun-2024\" target=\"_blank\" rel=\"noopener\">PMK-131\/2024<\/a>, 12%\u7a0e\u7387\u306e\u5168\u984d\u304c\u9069\u7528\u3055\u308c\u308b\u9ad8\u7d1a\u54c1\u306b\u306f\u3001\u9ad8\u7d1a\u81ea\u52d5\u8eca\u3001300\u5104\u30eb\u30d4\u30a2\u4ee5\u4e0a\u306e\u4fa1\u5024\u306e\u3042\u308b\u9ad8\u7d1a\u4f4f\u5b85\u3001\u81ea\u5bb6\u7528\u822a\u7a7a\u6a5f\u3001\u30e8\u30c3\u30c8\u3001\u304a\u3088\u3073\u7279\u5b9a\u306e\u9283\u5668\u304c\u542b\u307e\u308c\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u9ad8\u7d1a\u54c1\u3092\u8f38\u5165\u307e\u305f\u306f\u8ca9\u58f2\u3059\u308b\u5916\u56fd\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u3053\u306e\u533a\u5225\u306f\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002\u9ad8\u7d1a\u54c1\u309211%\u306b\u8aa4\u3063\u3066\u5206\u985e\u3059\u308b\u3068\u3001\u7f70\u91d1\u3001\u9061\u53ca\u7684\u306a\u7d0d\u7a0e\u7fa9\u52d9\u3001\u76e3\u67fb\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u4ed8\u52a0\u4fa1\u5024\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\u3082\u306e\u306f\u4f55\u3067\u3059\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.pwc.com\/id\/en\/taxflash\/assets\/english\/2022\/taxflash-2022-24.pdf\" target=\"_blank\" rel=\"noopener\">2022\u5e74\u653f\u4ee4\u7b2c49\u53f7<\/a> \u4ed8\u52a0\u4fa1\u5024\u7a0e\u304c\u5b8c\u5168\u306b\u514d\u9664\u3055\u308c\u308b\u54c1\u76ee\u306b\u3064\u3044\u3066\u6982\u8aac\u3057\u3066\u3044\u307e\u3059\u3002\u514d\u9664\u5bfe\u8c61\u306f\u3001\u5916\u56fd\u4f01\u696d\u304c\u3088\u304f\u906d\u9047\u3059\u308b\u5e45\u5e83\u3044\u5206\u91ce\u306b\u308f\u305f\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u4ed8\u52a0\u4fa1\u5024\u7a0e\u514d\u9664\u306e\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9<\/strong><br>\u57fa\u672c\u7684\u306a\u98df\u6599\u54c1\uff1a\u7c73\u3001\u5375\u3001\u751f\u8089\u3001\u9b5a\u3001\u91ce\u83dc\u3001\u725b\u4e73\u3001\u5927\u8c46\u3001\u5869\u6559\u80b2\u30b5\u30fc\u30d3\u30b9\u3068\u6559\u79d1\u66f8\u533b\u7642\u304a\u3088\u3073\u30d8\u30eb\u30b9\u30b1\u30a2\u30b5\u30fc\u30d3\u30b9\u91d1\u878d\u304a\u3088\u3073\u4fdd\u967a\u30b5\u30fc\u30d3\u30b9\u516c\u5171\u4ea4\u901a\u30b5\u30fc\u30d3\u30b9\u5b97\u6559\u30b5\u30fc\u30d3\u30b9\u304a\u3088\u3073\u7279\u5b9a\u306e\u82b8\u8853\u30b5\u30fc\u30d3\u30b9\u30db\u30c6\u30eb\u304a\u3088\u3073\u30ec\u30b9\u30c8\u30e9\u30f3\u3067\u63d0\u4f9b\u3055\u308c\u308b\u98f2\u98df\u7269<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306eVAT\u756a\u53f7\uff1a\u767b\u9332\u65b9\u6cd5<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f01\u696d\u304c\u5408\u6cd5\u7684\u306b\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u3092\u5fb4\u53ce\u3059\u308b\u306b\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067VAT\u756a\u53f7\u3092\u53d6\u5f97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u624b\u7d9a\u304d\u306f\u3001\u307e\u305a\u7d0d\u7a0e\u8005\u8b58\u5225\u756a\u53f7\uff08NPWP\uff09\u3092\u53d6\u5f97\u3057\u3001\u6b21\u306bVAT\u767b\u9332\u4e8b\u696d\u8005\uff08PKP\uff09\u3068\u3057\u3066\u767b\u9332\u3059\u308b\u3068\u3044\u30462\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u304b\u3089\u306a\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">NPWP\u306f16\u6841\u306e\u5f62\u5f0f\u306b\u66f4\u65b0\u3055\u308c\u307e\u3057\u305f\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u56fd\u6c11\u306e\u5834\u5408\u3001\u56fd\u6c11\u8b58\u5225\u756a\u53f7\uff08NIK\uff09\u304cNPWP\u3068\u3057\u3066\u3082\u4f7f\u7528\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u3001\u30b7\u30b9\u30c6\u30e0\u304c\u5927\u5e45\u306b\u7c21\u7d20\u5316\u3055\u308c\u307e\u3057\u305f\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306eVAT\u756a\u53f7\uff08NPPKP\uff09\u306b\u3064\u3044\u3066\u7406\u89e3\u3059\u308b<\/strong><br>\u2705\u6b63\u5f0f\u306a VAT \u767b\u9332\u78ba\u8a8d\u306f NPPKP (Nomor Pengukuhan Pengusaha Kena Pajak) \u3068\u547c\u3070\u308c\u307e\u3059\u3002<br>\u2705NPWP\uff0816\u6841\u306eTIN\uff09\u306f\u4e3b\u8981\u306a\u7d0d\u7a0e\u8005\u756a\u53f7\u3068\u3057\u3066\u6a5f\u80fd\u3057\u3001NPPKP\u306b\u30ea\u30f3\u30af\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br>\u2705\u5916\u56fd\u4f01\u696d\u306f\u3001\u767b\u9332\u524d\u306b\u307e\u305a\u6cd5\u4eba\uff08PT PMA\u307e\u305f\u306f\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\uff09\u3092\u8a2d\u7acb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<br>\u2705\u5e74\u9593\u58f2\u4e0a\u9ad8\u304c48\u5104\u30eb\u30d4\u30a2\u3092\u8d85\u3048\u308b\u3068\u3001PKP\u767b\u9332\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u307e\u3059\u3002<br>\u2705\u4e00\u5b9a\u306e\u57fa\u6e96\u984d\u3092\u4e0b\u56de\u308b\u3082\u306e\u306e\u3001\u76f8\u5f53\u91cf\u306eB2B\u6d3b\u52d5\u3092\u884c\u3063\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u4efb\u610f\u767b\u9332\u304c\u53ef\u80fd\u3067\u3059\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>PKP\u767b\u9332\uff1a\u624b\u9806\u30ac\u30a4\u30c9<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u767b\u9332\u624b\u7d9a\u304d\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u65b0\u3057\u3044Coretax\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3068DJP\u30aa\u30f3\u30e9\u30a4\u30f3\u30dd\u30fc\u30bf\u30eb\u3092\u901a\u3058\u3066\u3001\u307b\u307c\u5b8c\u5168\u306b\u30aa\u30f3\u30e9\u30a4\u30f3\u5316\u3055\u308c\u307e\u3057\u305f\u3002\u51e6\u7406\u6642\u9593\u306f\u77ed\u7e2e\u3055\u308c\u3001\u627f\u8a8d\u306f\u591a\u304f\u306e\u5834\u540810\u55b6\u696d\u65e5\u4ee5\u5185\u306b\u767a\u884c\u3055\u308c\u3066\u3044\u307e\u3059\u3002.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u6cd5\u4eba\uff08PT PMA\u307e\u305f\u306f\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\uff09\u3092\u8a2d\u7acb\u3059\u308b<\/li>\n\n\n\n<li>\u30aa\u30f3\u30e9\u30a4\u30f3\u5358\u4e00\u63d0\u51fa\uff08OSS\uff09\u30b7\u30b9\u30c6\u30e0\u3092\u901a\u3058\u3066NPWP\u3092\u53d6\u5f97\u3059\u308b<\/li>\n\n\n\n<li>NPWP\u3092\u4f7f\u7528\u3057\u3066DJP\u30aa\u30f3\u30e9\u30a4\u30f3\u307e\u305f\u306fCoretax\u30dd\u30fc\u30bf\u30eb\u3067\u767b\u9332\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n\n\n\n<li>PKP\u7533\u8acb\u66f8\u306b\u4e8b\u696d\u6d3b\u52d5\u30b3\u30fc\u30c9\u3068\u95a2\u9023\u66f8\u985e\u3092\u6dfb\u3048\u3066\u63d0\u51fa\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n\n\n\n<li>\u8a2d\u7acb\u8a3c\u66f8\u3001NPWP\u3001\u4f4f\u6240\u8a3c\u660e\u66f8\u306a\u3069\u306e\u5fc5\u8981\u66f8\u985e\u3092\u30a2\u30c3\u30d7\u30ed\u30fc\u30c9\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n\n\n\n<li>\u7a0e\u52d9\u8077\u54e1\u306b\u3088\u308b\u73fe\u5730\u8abf\u67fb\u306b\u5408\u683c\u3059\u308b<\/li>\n\n\n\n<li>PKP\u767b\u9332\u8a3c\u660e\u66f8\uff08SPPKP\uff09\u3092\u53d7\u3051\u53d6\u308a\u3001Coretax\u96fb\u5b50\u8acb\u6c42\u66f8\u3078\u306e\u30a2\u30af\u30bb\u30b9\u3092\u6709\u52b9\u5316\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u30d7\u30ed\u304b\u3089\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\uff1a<\/strong> <br>\u7a0e\u52d9\u7f72\u304cPKP\u7533\u8acb\u306b\u5bfe\u3057\u306610\u55b6\u696d\u65e5\u4ee5\u5185\u306b\u56de\u7b54\u3057\u306a\u3044\u5834\u5408\u3001Coretax\u306e\u898f\u5247\u306b\u57fa\u3065\u304d\u3001\u7533\u8acb\u306f\u81ea\u52d5\u7684\u306b\u627f\u8a8d\u3055\u308c\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002\u63d0\u51fa\u65e5\u6642\u306e\u8a18\u9332\u3092\u4fdd\u7ba1\u3057\u3066\u304f\u3060\u3055\u3044\u3002.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u5916\u56fd\u4f01\u696d\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5916\u56fd\u4f01\u696d\u306f\u3001PKP\u767b\u9332\u306e\u305f\u3081\u306b\u7279\u5b9a\u306e\u66f8\u985e\u4e00\u5f0f\u3092\u6e96\u5099\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7269\u7406\u7684\u306a\u4e8b\u696d\u6240\u3092\u6301\u3064\u4f01\u696d\u3068\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3067\u306f\u3001\u8981\u4ef6\u304c\u82e5\u5e72\u7570\u306a\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>PT PMA\u307e\u305f\u306f\u652f\u5e97\u5411\u3051\u306e\u4e3b\u8981\u6587\u66f8<\/strong><br>\u2705\u8a2d\u7acb\u8a3c\u66f8\u304a\u3088\u3073\u6cd5\u52d9\u7701\u306e\u627f\u8a8d<br>\u2705\u6cd5\u4ebaNPWP\u8a3c\u660e\u66f8\u3001\u4e8b\u696d\u6240\u4f4f\u6240\u8a3c\u660e\uff08\u8cc3\u8cb8\u5951\u7d04\u66f8\u307e\u305f\u306f\u6240\u6709\u6a29\u5951\u7d04\u66f8\uff09<br>\u2705\u4f1a\u793e\u5f79\u54e1\u306e\u7d0d\u7a0e\u8005\u756a\u53f7\uff08TIN\uff09\u307e\u305f\u306f\u30d1\u30b9\u30dd\u30fc\u30c8<br>\u2705OSS\u30b7\u30b9\u30c6\u30e0\u304b\u3089\u306e\u4e8b\u696d\u8a31\u53ef<br>\u2705\u7b2c\u4e09\u8005\u4ee3\u7406\u4eba\u304c\u4f1a\u793e\u306b\u4ee3\u308f\u3063\u3066\u7533\u8acb\u3059\u308b\u5834\u5408\u306f\u59d4\u4efb\u72b6\u304c\u5fc5\u8981\u3067\u3059<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30c7\u30b8\u30bf\u30ebVAT\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\uff1aCoretax\u9769\u547d<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">2026\u5e74\u306e\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306eVAT\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u6700\u3082\u91cd\u8981\u306a\u5909\u66f4\u70b9\u306e1\u3064\u306f\u3001\u30b3\u30a2\u7a0e\u52d9\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\uff08CTAS\uff09\u3068\u3057\u3066\u77e5\u3089\u308c\u308bCoretax\u3078\u306e\u79fb\u884c\u3067\u3059\u3002\u3053\u308c\u306f2025\u5e741\u6708\u304b\u3089\u3059\u3079\u3066\u306ePKP\u4e8b\u696d\u4f53\u306b\u5bfe\u3057\u3066\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u30012026\u5e74\u3082\u4e3b\u8981\u306a\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3068\u3057\u3066\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u898f\u5236\u5bfe\u8c61 <a href=\"https:\/\/jdih.kemenkeu.go.id\/dok\/pmk-81-tahun-2024\" target=\"_blank\" rel=\"noopener\">\u8ca1\u52d9\u7701\u898f\u5247\u7b2c81\u53f7\uff082024\u5e74\uff09<\/a> (PMK-81\/2024) Coretax\u306f\u3001\u767b\u9332\u3001VAT\u8acb\u6c42\u66f8\u306e\u767a\u884c\u3001\u652f\u6255\u3044\u3001\u7533\u544a\u30921\u3064\u306e\u7d71\u5408\u30c7\u30b8\u30bf\u30eb\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u306b\u96c6\u7d04\u3057\u307e\u3059\u3002\u5916\u56fd\u4f01\u696d\u3092\u542b\u3080\u3059\u3079\u3066\u306ePKP\u4e8b\u696d\u4f53\u306b\u3068\u3063\u3066\u5fc5\u9808\u3067\u3059\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Coretax\u304c\u5916\u56fd\u4f01\u696d\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/strong><br>\u2705\u3059\u3079\u3066\u306eVAT\u8acb\u6c42\u66f8\u306fXML\u5f62\u5f0f\u3067\u751f\u6210\u3055\u308c\u3001\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u6c7a\u6e08\u306e\u305f\u3081\u306b\u63d0\u51fa\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<br>\u2705\u627f\u8a8d\u3055\u308c\u308b\u3068\u3001\u30b7\u30b9\u30c6\u30e0\u306fQR\u30b3\u30fc\u30c9\u3068\u56fa\u6709\u306eNSFP\u30b7\u30ea\u30a2\u30eb\u756a\u53f7\u3092\u5272\u308a\u5f53\u3066\u307e\u3059\u3002<br>\u2705\u672a\u6c7a\u6e08\u306e\u8acb\u6c42\u66f8\u306fVAT\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093<br>\u2705\u5927\u91cf\u30c7\u30fc\u30bf\u3092\u6271\u3046\u4f01\u696d\u306f\u3001\u30db\u30b9\u30c8\u9593\uff08H2H\uff09ERP\u7d71\u5408\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<br>\u27052025\u5e74\u5ea6\u306e\u6cd5\u4ebaSPT\u7533\u544a\u306f\u3001Coretax\u3092\u901a\u3058\u30662026\u5e744\u670830\u65e5\u307e\u3067\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u30012026\u5e74\u5ea6\u306e\u7533\u544a\u306f\u305d\u308c\u306b\u5408\u308f\u305b\u3066\u884c\u308f\u308c\u307e\u3059\u3002<br>\u2705\u8cac\u4efb\u8005\uff08PIC\uff09\u3092\u52d9\u3081\u308b\u5916\u56fd\u4eba\u53d6\u7de0\u5f79\u306f\u3001\u6709\u52b9\u306aKITAS\u3068\u500b\u4ebaNPWP\u3092\u6240\u6301\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u30d7\u30ed\u304b\u3089\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\uff1a<\/strong> \u5730\u57df\u8cbf\u6613\u4f1a\u793ePT PMA\u306f\u3001\u65e7e-Faktur\u30a2\u30ab\u30a6\u30f3\u30c8\u304b\u3089\u6570\u304b\u6708\u5206\u306e\u672a\u7167\u5408\u306eFaktur Pajak\uff08\u7d0d\u7a0e\u7533\u544a\u66f8\uff09\u304c\u672a\u51e6\u7406\u306e\u307e\u307eCoretax\u306b\u79fb\u884c\u3057\u307e\u3057\u305f\u3002Coretax\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30ea\u30b9\u30af\u7ba1\u7406\u30a8\u30f3\u30b8\u30f3\u304c\u3053\u308c\u3089\u306e\u8acb\u6c42\u66f8\u3092\u9280\u884c\u304a\u3088\u3073\u7a0e\u95a2\u30c7\u30fc\u30bf\u3068\u7167\u5408\u3057\u305f\u3068\u3053\u308d\u3001\u4e0d\u4e00\u81f4\u304c\u898b\u3064\u304b\u308a\u3001\u5373\u5ea7\u306b\u76e3\u67fb\u304c\u884c\u308f\u308c\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u30c7\u30fc\u30bf\u7167\u5408\u901a\u77e5\u304c\u767a\u884c\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u306e\u554f\u984c\u3092\u89e3\u6c7a\u3059\u308b\u306b\u306f\u3001\u540c\u793e\u304c\u518d\u3073\u6b63\u3057\u304f\u7533\u544a\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u307e\u3067\u3001\u6570\u9031\u9593\u306e\u624b\u52d5\u7167\u5408\u4f5c\u696d\u304c\u5fc5\u8981\u3067\u3057\u305f\u3002\u901a\u77e5\u304c\u5c4a\u304f\u524d\u306b\u904e\u53bb\u306e\u8acb\u6c42\u66f8\u3092\u7167\u5408\u3057\u3066\u3044\u305f\u4f01\u696d\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u9045\u5ef6\u3092\u56de\u907f\u3067\u304d\u307e\u3057\u305f\u3002.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u3068\u5916\u56fd\u4f01\u696d\uff1aPMSE\u30eb\u30fc\u30eb<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">2021\u5e747\u6708\u4ee5\u964d\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306f\u975e\u5c45\u4f4f\u8005\u4f01\u696d\u304c\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6d88\u8cbb\u8005\u306b\u63d0\u4f9b\u3059\u308b\u30c7\u30b8\u30bf\u30eb\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306b\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u3002\u3053\u306e\u5236\u5ea6\u306fPMSE\uff08Perdagangan Melalui Sistem Elektronik\uff1a\u96fb\u5b50\u30b7\u30b9\u30c6\u30e0\u306b\u3088\u308b\u53d6\u5f15\uff09\u3068\u547c\u3070\u308c\u3001\u30b9\u30c8\u30ea\u30fc\u30df\u30f3\u30b0\u3001SaaS\u3001\u30a2\u30d7\u30ea\u3001\u30c7\u30b8\u30bf\u30eb\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306a\u3069\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5916\u56fd\u306e\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u56fd\u5185\u3067\u306e\u5e74\u9593\u58f2\u4e0a\u9ad8\u304c6\u5104\u30eb\u30d4\u30a2\u3092\u8d85\u3048\u308b\u304b\u3001\u5e74\u9593\u53d6\u5f15\u4ef6\u6570\u304c1\u4e072000\u4ef6\u3092\u8d85\u3048\u305f\u5834\u5408\u3001DGT\uff08\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u7a0e\u52d9\u7dcf\u5c40\uff09\u306b\u767b\u9332\u3057\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u3092\u5fb4\u53ce\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u65e2\u306b\u767b\u9332\u6e08\u307f\u306e\u4f01\u696d\u306b\u306f\u3001Netflix\u3001Google\u3001Spotify\u3001Meta\u306a\u3069\u304c\u3042\u308b\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>PMSE\u306e\u5916\u56fd\u30c7\u30b8\u30bf\u30eb\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u5411\u3051VAT\u898f\u5247<\/strong><br>\u2705\u767b\u9332\u6761\u4ef6\uff1a\u5e74\u9593\u58f2\u4e0a\u9ad86\u5104\u30eb\u30d4\u30a2\u4ee5\u4e0a\u3001\u307e\u305f\u306f\u5e74\u9593\u53d6\u5f15\u4ef6\u65701\u4e072000\u4ef6\u4ee5\u4e0a<br>\u2705\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u30e6\u30fc\u30b6\u30fc\u304b\u3089\u5fb4\u53ce\u3057\u305fVAT\u306f\u6bce\u6708\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<br>\u2705\u6d77\u5916\u306ePMSE\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u306fPMSE VAT\u30b3\u30ec\u30af\u30bf\u30fcID\uff08\u6a19\u6e96NPPKP\u3067\u306f\u306a\u3044\uff09\u3092\u53d7\u3051\u53d6\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u306f\u72ec\u81ea\u306e\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u3001\u7c21\u7d20\u5316\u3055\u308c\u305f\u30c1\u30e3\u30cd\u30eb\u3092\u901a\u3058\u3066\u5831\u544a\u3057\u307e\u3059\u3002<br>\u2705\u6a19\u6e96\u306e\u96fb\u5b50\u8acb\u6c42\u66f8\/Coretax\u96fb\u5b50\u8acb\u6c42\u66f8\u306f\u3001\u975e\u5c45\u4f4f\u8005\u306ePMSE\u4e8b\u696d\u4f53\u306b\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093<br>\u2705\u96fb\u5b50\u66f8\u7c4d\u3001\u96fb\u5b50\u96d1\u8a8c\u3001\u5b9a\u671f\u8cfc\u8aad\u3092\u542b\u3080\u3059\u3079\u3066\u306e\u30c7\u30b8\u30bf\u30eb\u5546\u54c1\u306f\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u653f\u5e9c\u3078\u306e\u8ca9\u58f2\u306b\u306f\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u653f\u5e9c\u6a5f\u95a2\u3078\u306e\u8ca9\u58f2\u306fVAT\u514d\u9664\u306e\u5bfe\u8c61\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u5fb4\u53ce\u30e1\u30ab\u30cb\u30ba\u30e0\u306f\u901a\u5e38\u306eB2B\u8ca9\u58f2\u3068\u306f\u7570\u306a\u308a\u307e\u3059\u30022022\u5e74PMK\u7b2c59\/PMK.03\/2022\u53f7\uff082024\u5e74PMK\u7b2c81\u53f7\u306b\u3088\u308a\u6539\u6b63\uff09\u306b\u57fa\u3065\u304d\u3001\u653f\u5e9c\u6a5f\u95a2\u306fPPN\uff08\u6e90\u6cc9\u5fb4\u53ce\u6a5f\u95a2\uff09\u3068\u3057\u3066\u6307\u5b9a\u3055\u308c\u3001VAT\u3092\u81ea\u3089\u6e90\u6cc9\u5fb4\u53ce\u3057\u3066\u7d0d\u4ed8\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">PKP rekanan pemerintah\u3001\u3064\u307e\u308a\u5f53\u8a72\u5e97\u8217\u306b\u5546\u54c1\u3092\u4f9b\u7d66\u3059\u308bPKP\u30d9\u30f3\u30c0\u30fc\u306b\u3068\u3063\u3066\u3001\u3053\u308c\u306f\u8f38\u51fa\u306b\u4f3c\u305f\u30d1\u30bf\u30fc\u30f3\u3092\u751f\u307f\u51fa\u3057\u307e\u3059\u3002\u4ed5\u5165\u308c\u6642\u306b\u4ed5\u5165VAT\u304c\u84c4\u7a4d\u3055\u308c\u308b\u4e00\u65b9\u3067\u3001\u5e97\u8217\u306f\u652f\u6255\u6642\u306b\u76f4\u63a5\u58f2\u4e0aVAT\u3092\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u305f\u3081\u3001\u30d9\u30f3\u30c0\u30fc\u306f\u3057\u3070\u3057\u3070\u4ed5\u5165VAT\u306e\u8d85\u904e\u72b6\u614b\u304c\u7e70\u308a\u8fd4\u3057\u767a\u751f\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u653f\u4ee4\u7b2c18\u53f7PMK 59\/2022\u306b\u57fa\u3065\u304f\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u53d6\u5f15\u306f\u3054\u304f\u5c11\u6570\u3067\u3042\u308a\u3001200\u4e07\u30eb\u30d4\u30a2\u4ee5\u4e0b\u306e\u652f\u6255\u3044\u3001\u304a\u3088\u3073\u653f\u5e9c\u767a\u884c\u306e\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3067\u6c7a\u6e08\u3055\u308c\u305f\u8cfc\u5165\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u5834\u5408\u3001\u8ca9\u58f2\u3092\u884c\u3046PKP\uff08\u4eba\u6c11\u4ee3\u8868\u88c1\u5224\u6240\uff09\u304c\u76f4\u63a5VAT\u3092\u5fb4\u53ce\u3059\u308b\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308bVAT\u9084\u4ed8\uff1a\u5916\u56fd\u4f01\u696d\u304c\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u3053\u3068<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308bVAT\u9084\u4ed8\u624b\u7d9a\u304d\uff08restitusi PPN\uff09\u306f\u3001\u4ed5\u5165VAT\u304c\u58f2\u4e0aVAT\u3092\u4e0a\u56de\u308b\u5834\u5408\u3001\u767b\u9332\u6e08\u307f\u306ePKP\u4e8b\u696d\u8005\u304c\u5229\u7528\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u8f38\u51fa\u696d\u8005\u3001\u8cc7\u672c\u96c6\u7d04\u578b\u7523\u696d\u3001\u653f\u5e9c\u7cfb\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u3001\u304a\u3088\u3073\u5275\u696d\u521d\u671f\u6bb5\u968e\u306e\u4f01\u696d\u306b\u3088\u304f\u898b\u3089\u308c\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2026\u5e745\u67081\u65e5\u3088\u308a\u3001PMK No. 28 Tahun 2026\u304c\u65bd\u884c\u3055\u308c\u3001\u4ee5\u524d\u306ePMK No. 39\/PMK.03\/2018\u306e\u67a0\u7d44\u307f\u304a\u3088\u3073\u305d\u306e\u6539\u6b63\u306b\u53d6\u3063\u3066\u4ee3\u308f\u308a\u307e\u3057\u305f\u3002\u3053\u306e\u65b0\u3057\u3044\u898f\u5247\u306f\u3001\u9069\u7528\u8981\u4ef6\u3092\u53b3\u683c\u5316\u3057\u3001\u52a0\u901f\u8fd4\u9084\u306e\u4e0a\u9650\u3092\u5f15\u304d\u4e0b\u3052\u3066\u3044\u308b\u305f\u3081\u3001\u4ee5\u524d\u306e\u57fa\u6e96\u306b\u4f9d\u62e0\u3057\u3066\u3044\u305f\u4f01\u696d\u306f\u3001\u81ea\u793e\u306e\u72b6\u6cc1\u3092\u518d\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u30ab\u30c6\u30b4\u30ea<\/strong><\/td><td><strong>\u4e3b\u8981\u8981\u4ef6<\/strong><\/td><\/tr><tr><td>WP Kriteria Tertentu (\u6e96\u62e0\u7d0d\u7a0e\u8005)<\/td><td>3\u5e74\u9593SPT\u7533\u544a\u3092\u671f\u9650\u5185\u306b\u884c\u3044\u3001\u7a0e\u91d1\u306e\u6ede\u7d0d\u304c\u306a\u304f\u30013\u5e74\u9023\u7d9a\u3067\u7121\u9650\u5b9a\u610f\u898b\uff08WTP\uff09\u306e\u76e3\u67fb\u3092\u53d7\u3051\u305f\u8ca1\u52d9\u8af8\u8868\u304c\u3042\u308a\u3001\u904e\u53bb5\u5e74\u9593\u306b\u7a0e\u52d9\u72af\u7f6a\u3067\u6709\u7f6a\u5224\u6c7a\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3002<\/td><\/tr><tr><td>WP Persyaratan Tertentu (\u7279\u5b9a\u306e\u8981\u4ef6)<\/td><td>\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u904e\u6255\u3044\u91d1\u306f\u3001\u8ab2\u7a0e\u671f\u9593\u3054\u3068\u306b10\u5104\u30eb\u30d4\u30a2\uff08\u5f93\u6765\u306f50\u5104\u30eb\u30d4\u30a2\uff09\u307e\u3067\u4e0a\u9650\u304c\u8a2d\u3051\u3089\u308c\u3001\u5f53\u8a72\u671f\u9593\u306e\u7dcf\u4f9b\u7d66\u984d\u306f42\u5104\u30eb\u30d4\u30a2\u3092\u8d85\u3048\u306a\u3044\u3082\u306e\u3068\u3059\u308b\u3002<\/td><\/tr><tr><td>PKP \u30d9\u30ea\u30b7\u30b3 \u30ec\u30f3\u30c0 (\u4f4e\u30ea\u30b9\u30af PKP)<\/td><td>\u4e0a\u5834\u4f01\u696d\u3001\u56fd\u55b6\u30fb\u5730\u57df\u6240\u6709\u4f01\u696d\u3001\u8a8d\u5b9a\u7d4c\u6e08\u4e8b\u696d\u8005\u3001\u304a\u3088\u3073\u985e\u4f3c\u306e\u30ab\u30c6\u30b4\u30ea\u30fc\u3002\u5c11\u306a\u304f\u3068\u308280%\u306e\u4f9b\u7d66\u306f\u8f38\u51fa\u307e\u305f\u306fVAT\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3046\u8cfc\u5165\u8005\u3078\u306e\u4f9b\u7d66\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308bVAT\u9084\u4ed8\uff1a\u624b\u9806<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6bce\u6708\u306eVAT\u7533\u544a\u66f8\uff08SPT Masa PPN\uff09\u3092Coretax\u3092\u901a\u3058\u3066\u63d0\u51fa\u3057\u3001\u904e\u5270\u306a\u4ed5\u5165VAT\u3092\u8868\u793a\u3059\u308b\u3002<\/li>\n\n\n\n<li>\u8fc5\u901f\u306a\u8fd4\u9084\u306e\u305f\u3081\u306b\u306f\u3001PMK 28\/2026\u306b\u5f93\u3044\u3001\u5225\u9014\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001SPT Masa PPN\u81ea\u4f53\u306e\u4e2d\u306bpengembalian pendahuluan\u30d5\u30a3\u30fc\u30eb\u30c9\u3092\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n\n\n\n<li>1\u30f6\u6708\u306e\u671f\u9650\u306b\u983c\u308b\u524d\u306b\u3001\u4f1a\u793e\u304c\u4e0a\u8a18\u306e3\u3064\u306e\u5bfe\u8c61\u30ab\u30c6\u30b4\u30ea\u30fc\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n\n\n\n<li>\u6709\u52b9\u306a\u7d0d\u7a0e\u8acb\u6c42\u66f8\uff08Faktur Pajak\uff09\u3001\u7a0e\u95a2\u66f8\u985e\u3001\u53d6\u5f15\u8a18\u9332\u306a\u3069\u306e\u8a3c\u660e\u66f8\u985e\u3092\u30a2\u30c3\u30d7\u30ed\u30fc\u30c9\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n\n\n\n<li>DJP\u306b\u3088\u308b\u884c\u653f\u5be9\u67fb\uff08penelitian\uff09\u3092\u304a\u5f85\u3061\u304f\u3060\u3055\u3044\u3002\u3053\u308c\u306f\u3001\u672c\u683c\u7684\u306a\u76e3\u67fb\uff08pemeriksaan\uff09\u3088\u308a\u3082\u7bc4\u56f2\u304c\u72ed\u3044\u3082\u306e\u3067\u3059\u3002<\/li>\n\n\n\n<li>SKPPKP\u3092\u53d7\u3051\u53d6\u308a\u3001\u4f1a\u793e\u306e\u9280\u884c\u53e3\u5ea7\u306b\u8fd4\u91d1\u3059\u308b\u304b\u3001\u307e\u305f\u306f\u3001\u52a0\u901f\u30ab\u30c6\u30b4\u30ea\u30fc\u4ee5\u5916\u3067\u306f\u3001\u6a19\u6e96\u7684\u306a12\u30f6\u6708\u30ec\u30d3\u30e5\u30fc\u306b\u9032\u307f\u307e\u3059\u3002<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u30d7\u30ed\u304b\u3089\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\uff1a<\/strong> <br>PMK 28\/2026\u306b\u57fa\u3065\u304d\u3001\u52a0\u901f\u9084\u4ed8\u306e\u4e0a\u9650\u984d\u306f\u8ab2\u7a0e\u671f\u9593\u3054\u3068\u306b50\u5104\u30eb\u30d4\u30a2\u304b\u308910\u5104\u30eb\u30d4\u30a2\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u307e\u3057\u305f\u3002\u4ee5\u524d\u306e\u57fa\u6e96\u984d\u3067\u8cc7\u683c\u3092\u6e80\u305f\u3057\u3066\u3044\u305f\u4f01\u696d\u306f\u3001\u3053\u306e\u898f\u5247\u306b\u3088\u308a\u7279\u5b9a\u8981\u4ef6\u30ab\u30c6\u30b4\u30ea\u30fc\u306e\u4f9b\u7d66\u91cf\u4e0a\u9650\u304c42\u5104\u30eb\u30d4\u30a2\u306b\u8ffd\u52a0\u3055\u308c\u305f\u305f\u3081\u3001\u8cc7\u683c\u3092\u518d\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u5b9f\u4f8b\uff1aPMK 28\/2026\u306b\u57fa\u3065\u304f\u8f38\u51fa\u5165\u4f01\u696d\u306b\u5bfe\u3059\u308bVAT\u9084\u4ed8<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u539f\u6750\u6599\u3092\u8f38\u5165\u3057\u3001\u51fa\u8377\u3054\u3068\u306b 11% PPN Impor \u3092\u652f\u6255\u3044\u3001\u81ea\u793e\u306e\u751f\u7523\u65bd\u8a2d\u3067\u5b8c\u6210\u54c1\u3092\u88fd\u9020\u3059\u308b PT PMA \u3092\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u540c\u793e\u306f\u30012009 \u5e74 PPN \u7b2c 42 \u53f7 UU PPN \u7b2c 7 \u7bc0 (2) \u306b\u57fa\u3065\u304d\u3001\u751f\u7523\u7269\u306e\u5927\u90e8\u5206\u3092\u30bc\u30ed\u7a0e\u7387\u3067\u8f38\u51fa\u3057\u3066\u3044\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ed5\u5165VAT\u304c\u5e38\u306b\u58f2\u4e0aVAT\u3092\u4e0a\u56de\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u307b\u307c\u3059\u3079\u3066\u306eSPT Masa PPN\u306f\u904e\u6255\u3044\u72b6\u614b\u3067\u7d42\u4e86\u3059\u308b\u3002\u3053\u306e\u5dee\u306f\u7533\u544a\u30df\u30b9\u3067\u306f\u306a\u304f\u300111\uff5e12%\u3067\u4ed5\u5165\u308c\u30010%\u3067\u6d77\u5916\u306b\u8ca9\u58f2\u3059\u308b\u3068\u3044\u3046\u69cb\u9020\u7684\u306a\u7d50\u679c\u3067\u3042\u308b\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u539f\u72b6\u56de\u5fa9\u304c\u672c\u6765\u306e\u6551\u6e08\u7b56\u3067\u3042\u308b\u3002PMK 28\/2026\u306f2026\u5e745\u67081\u65e5\u306b\u767a\u52b9\u3057\u3001PMK 39\/2018\u304a\u3088\u3073\u305d\u306e\u6539\u6b63\u3067\u3042\u308bPMK 119\/2024\u306b\u53d6\u3063\u3066\u4ee3\u308f\u3063\u305f\u305f\u3081\u3001\u305d\u306e\u6551\u6e08\u7b56\u306e\u8fc5\u901f\u6027\u306f\u3001\u4f01\u696d\u304c\u3069\u306e\u30eb\u30fc\u30c8\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u304b\u306b\u3088\u3063\u3066\u6c7a\u307e\u308b\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u30b9\u30c6\u30c3\u30d71\uff1a\u8fd4\u91d1\u65b9\u6cd5\u306e\u9078\u629e<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e88\u5099\u7684\u306a\u6255\u3044\u623b\u3057\u306f\u5b8c\u5168\u306a\u76e3\u67fb\u3067\u306f\u306a\u304f\u7ba1\u7406\u5be9\u67fb\u3092\u901a\u3058\u3066\u8a8d\u3081\u3089\u308c\u3001WP Kriteria Tertentu\u3001WP Persyaratan Tertentu\u3001PKP Berisiko Rendah \u306e 3 \u3064\u306e\u30b0\u30eb\u30fc\u30d7\u306b\u306e\u307f\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7279\u5b9a\u306e\u6761\u4ef6\uff08Persyaratan Tertentu\uff09\u30eb\u30fc\u30c8\u306f\u3001\u3053\u306e\u4f1a\u793e\u306b\u306f\u307b\u3068\u3093\u3069\u9069\u3057\u3066\u3044\u307e\u305b\u3093\u3002PKP\uff08Persyaratan Tertentu\uff09\u306e\u5834\u5408\u3001VAT\u306e\u904e\u6255\u3044\u4e0a\u9650\u984d\u306f50\u5104\u30eb\u30d4\u30a2\u304b\u308910\u5104\u30eb\u30d4\u30a2\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u3001\u7dcf\u4f9b\u7d66\u984d\u306f42\u5104\u30eb\u30d4\u30a2\u3092\u8d85\u3048\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u8f38\u51fa\u30e1\u30fc\u30ab\u30fc\u306f\u901a\u5e38\u3001\u3053\u306e\u4f9b\u7d66\u4e0a\u9650\u984d\u3092\u3059\u3050\u306b\u8d85\u3048\u3066\u3057\u307e\u3044\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u3046\u306a\u308b\u3068\u73fe\u5b9f\u7684\u306a\u9078\u629e\u80a2\u306f2\u3064\u3068\u306a\u308a\u3001\u305d\u308c\u305e\u308c\u72ec\u81ea\u306e\u57fa\u6e96\u306b\u57fa\u3065\u3044\u3066\u8a55\u4fa1\u3055\u308c\u308b\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u30b9\u30c6\u30c3\u30d72\uff1a\u4e21\u65b9\u306e\u30eb\u30fc\u30c8\u3092\u30c6\u30b9\u30c8\u3059\u308b<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td>&nbsp;<\/td><td>WP Kriteria Tertentu<\/td><td>PKP Berisiko Rendah<\/td><\/tr><\/thead><tbody><tr><td>\u96c6\u4e2d<\/td><td>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u8a18\u9332<\/td><td>\u4e8b\u696d\u6982\u8981\u3068\u6d3b\u52d5\u5185\u5bb9<\/td><\/tr><tr><td>\u4e3b\u8981\u30c6\u30b9\u30c8<\/td><td>SPT\u7533\u544a\u671f\u9650\u5185\u63d0\u51fa\u3001\u7a0e\u91d1\u6ede\u7d0d\u306a\u3057\u30013\u5e74\u9023\u7d9a\u3067\u7121\u9650\u5b9a\u9069\u6b63\u610f\u898b\uff08WTP\uff09\u306e\u76e3\u67fb\u6e08\u307f\u8ca1\u52d9\u8af8\u8868\u3002\u8aac\u660e\u6bb5\u843d\u3084\u518d\u8868\u793a\u306a\u3057\u3001\u904e\u53bb3\u5e74\u9593\u30675%\u3092\u8d85\u3048\u308b\u8ca1\u52d9\u640d\u76ca\u4fee\u6b63\u306a\u3057\u3001\u304a\u3088\u3073SP2DK\u3078\u306e\u56de\u7b54\u3002<\/td><td>Pasal 13\u306e\u30ab\u30c6\u30b4\u30ea\u30fc\uff08AEO\u3084\u751f\u7523\u62e0\u70b9\u3092\u6709\u3059\u308b\u88fd\u9020\u696d\u8005\u306a\u3069\uff09\u306b\u8a72\u5f53\u3059\u308b\u3002\u7533\u544a\u671f\u9593\u4e2d\u306e\u7dcf\u4f9b\u7d66\u91cf\u304a\u3088\u3073\u8f38\u51fa\u91cf\u306e\u3046\u3061\u3001\u5c11\u306a\u304f\u3068\u308280%\u304c\u5bfe\u8c61\u3068\u306a\u308b\u6d3b\u52d5\u306b\u3088\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/td><\/tr><tr><td>\u6a19\u6e96\u7684\u306a\u30d5\u30a3\u30c3\u30c8\u611f<\/td><td>\u76e3\u67fb\u5c65\u6b74\u306b\u554f\u984c\u306e\u306a\u3044\u5b9f\u7e3e\u306e\u3042\u308b\u8f38\u51fa\u696d\u8005<\/td><td>\u8f38\u51fa\u6bd4\u7387\u306e\u9ad8\u3044\u30e1\u30fc\u30ab\u30fc<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u30b9\u30c6\u30c3\u30d73\uff1a\u5224\u6c7a\u304c\u4e0b\u3055\u308c\u308b\u5834\u6240<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u3048\u3070\u3001\u305d\u306e\u4f1a\u793e\u304c\u751f\u7523\u91cf\u306e85%\u3092\u8f38\u51fa\u3057\u3001\u7121\u9650\u5b9a\u9069\u6b63\u610f\u898b\u306e\u76e3\u67fb\u3092\u53d7\u3051\u3066\u3044\u308b\u304c\u3001\u8aa4\u308a\u3092\u8a02\u6b63\u3059\u308b\u305f\u3081\u306b\u524d\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u4fee\u6b63\u3057\u305f\u3068\u4eee\u5b9a\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u518d\u7533\u544a\u306e\u307f\u3067\u306f\u3001\u7279\u5b9a\u306e\u57fa\u6e96\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002\u540c\u793e\u306f\u751f\u7523\u65bd\u8a2d\u3092\u6709\u3059\u308b\u88fd\u9020\u696d\u8005\u3067\u3042\u308a\u3001\u8f38\u51fa\u6bd4\u7387\u304c80%\u306e\u57fa\u6e96\u5024\u3092\u8d85\u3048\u3066\u3044\u308b\u305f\u3081\u3001\u4f9d\u7136\u3068\u3057\u3066PKP\u4f4e\u4f4d\u4f01\u696d\u3068\u3057\u3066\u7533\u8acb\u3067\u304d\u307e\u3059\u3002\u4e00\u65b9\u306e\u30eb\u30fc\u30c8\u304c\u4e0d\u5408\u683c\u306b\u306a\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u3082\u3046\u4e00\u65b9\u306e\u30eb\u30fc\u30c8\u304c\u9589\u3056\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">80%\u30c6\u30b9\u30c8\u306f\u4e00\u5ea6\u9650\u308a\u306e\u30c1\u30a7\u30c3\u30af\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002DJP\u306f\u3001\u5e74\u5ea6\u672b\u3092\u542b\u3080\u5404\u8ab2\u7a0e\u671f\u9593\u3054\u3068\u306b\u3053\u306e\u30c6\u30b9\u30c8\u3092\u9069\u7528\u3057\u3001\u514d\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u4f9b\u7d66\u54c1\u304a\u3088\u3073VAT\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u4f9b\u7d66\u54c1\u306f\u8a08\u7b97\u304b\u3089\u9664\u5916\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5e74\u9593\u6bd4\u7387\u304c\u5065\u5168\u306b\u898b\u3048\u3066\u3082\u3001\u8f38\u51fa\u304c\u4f4e\u8ff7\u3057\u305f\u6708\u306f\u3001\u305d\u306e\u671f\u9593\u306e\u8ab2\u7a0e\u984d\u304c\u5371\u967a\u306b\u3055\u3089\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u30b9\u30c6\u30c3\u30d74\uff1a\u7533\u8acb\u304b\u3089\u652f\u6255\u3044\u307e\u3067<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f4e\u30ea\u30b9\u30af\u30b9\u30c6\u30fc\u30bf\u30b9\u306fCoretax\u3092\u901a\u3058\u3066\u96fb\u5b50\u7684\u306b\u7533\u8acb\u3055\u308c\u300115\u55b6\u696d\u65e5\u4ee5\u5185\u306b\u6c7a\u5b9a\u304c\u4e0b\u3055\u308c\u307e\u3059\u3002\u6255\u3044\u623b\u3057\u304c\u7533\u8acb\u3055\u308c\u308b\u3068\u3001DJP\u306f\u6e90\u6cc9\u5fb4\u53ce\u7968\u3001\u7a0e\u52d9\u7f72\u306e\u8acb\u6c42\u66f8\u3001\u8f38\u5165\u66f8\u985e\u306a\u3069\u3092\u30b7\u30b9\u30c6\u30e0\u4e0a\u3067\u5be9\u67fb\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u691c\u8a3c\u306b\u5931\u6557\u3057\u305f\u4ed5\u5165VAT\u306f\u3001\u904e\u6255\u3044\u91d1\u306e\u4e00\u90e8\u3068\u3057\u3066\u30ab\u30a6\u30f3\u30c8\u3055\u308c\u307e\u305b\u3093\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u8f38\u5165\u696d\u8005\u306f\u3001SPT Masa PPN\u3092\u63d0\u51fa\u3059\u308b\u524d\u306b\u3001\u5404PPN Impor\u30af\u30ec\u30b8\u30c3\u30c8\u3092\u7a0e\u95a2\u66f8\u985e\u304a\u3088\u3073\u6709\u52b9\u306aFaktur Pajak\u3068\u7167\u5408\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5be9\u67fb\u306e\u7d50\u679c\u3001\u904e\u6255\u3044\u304c\u78ba\u8a8d\u3055\u308c\u305f\u5834\u5408\u3001DJP\u306f\u7533\u8acb\u53d7\u9818\u5f8c1\u30f6\u6708\u4ee5\u5185\u306bSKPPKP\u3092\u767a\u884c\u3057\u307e\u3059\u3002\u627f\u8a8d\u984d\u304c\u8acb\u6c42\u984d\u3092\u4e0b\u56de\u308b\u5834\u5408\u3001\u4f01\u696d\u306f\u5dee\u984d\u5206\u3092\u518d\u7533\u8acb\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u518d\u7533\u8acb\u306b\u306f\u3001\u76e3\u67fb\u3084\u4e88\u5099\u7684\u306a\u8a3c\u62e0\u8abf\u67fb\u304c\u958b\u59cb\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u3001\u304a\u3088\u3073\u5be9\u67fb\u671f\u9593\u6e80\u4e86\u306e2\u5e74\u524d\u307e\u3067\u306b\u7533\u8acb\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u6761\u4ef6\u3068\u306a\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u66ab\u5b9a\u7684\u306a\u6255\u3044\u623b\u3057\u306f\u6700\u7d42\u6c7a\u5b9a\u3067\u306f\u306a\u304f\u3001DJP\u306f\u305d\u306e\u5f8c\u3082\u5f53\u8a72\u671f\u9593\u306b\u3064\u3044\u3066\u76e3\u67fb\u3092\u884c\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u30b9\u30c6\u30c3\u30d75\uff1a\u5b9f\u8df5\u7684\u306a\u30dd\u30a4\u30f3\u30c8<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">PMK 39\/2018\u306b\u57fa\u3065\u3044\u3066\u4ed8\u4e0e\u3055\u308c\u305f\u6307\u5b9a\u306f\u3001PMK 28\/2026\u306e\u767a\u52b9\u6642\u306b\u53d6\u308a\u6d88\u3055\u308c\u3001\u518d\u7533\u8acb\u306f2026\u5e746\u67081\u65e5\u304b\u308910\u65e5\u307e\u3067\u306e\u671f\u9593\u306e\u307f\u53d7\u3051\u4ed8\u3051\u3089\u308c\u307e\u3057\u305f\u3002\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30b9\u30c6\u30fc\u30bf\u30b9\u306f\u3001\u65e7\u5236\u5ea6\u304b\u3089\u5f15\u304d\u7d99\u304c\u308c\u306a\u304f\u306a\u308a\u307e\u3057\u305f\u3002.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8f38\u51fa\u30b7\u30a7\u30a2\u309280%\u306e\u57fa\u6e96\u5024\u3068\u6bd4\u8f03\u3057\u3066\u3001\u5e74\u672b\u3060\u3051\u3067\u306a\u304f\u6bce\u6708\u8ffd\u8de1\u3057\u3066\u304f\u3060\u3055\u3044\u3002.<\/li>\n\n\n\n<li>SPT Masa PPN\u3092\u63d0\u51fa\u3059\u308b\u524d\u306b\u3001Faktur Pajak\u3068\u7a0e\u95a2\u66f8\u985e\u3092\u7167\u5408\u3057\u3066\u304f\u3060\u3055\u3044\u3002.<\/li>\n\n\n\n<li>\u8ca1\u52d9\u8af8\u8868\u306e\u4fee\u6b63\u306f\u907f\u3051\u3001\u3059\u3079\u3066\u306eSP2DK\u306b\u671f\u9650\u5185\u306b\u56de\u7b54\u3057\u3066\u304f\u3060\u3055\u3044\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d99\u7d9a\u7684\u306a\u7a0e\u52d9\u30b5\u30fc\u30d3\u30b9\u30fb\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u30b5\u30dd\u30fc\u30c8\u306b\u3088\u308a\u3001\u6bce\u6708\u306eSPT Masa PPN\u7533\u544a\u3001Faktur Pajak\u306e\u901a\u95a2\u624b\u7d9a\u304d\u3001\u7a0e\u95a2\u8abf\u6574\u306e\u4e00\u8cab\u6027\u304c\u7dad\u6301\u3055\u308c\u3001PMK 28\/2026\u306e\u3069\u306e\u30eb\u30fc\u30c8\u304c\u4f1a\u793e\u306b\u9069\u3057\u3066\u3044\u308b\u304b\u3092\u5224\u65ad\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u3053\u308c\u3089\u306f\u901a\u5e38\u3001DJP\u306b\u3088\u308b\u5be9\u67fb\u3067\u8ce0\u511f\u8acb\u6c42\u304c\u3069\u308c\u3060\u3051\u8fc5\u901f\u306b\u51e6\u7406\u3055\u308c\u308b\u304b\u3092\u5de6\u53f3\u3059\u308b\u6c7a\u5b9a\u7684\u306a\u8981\u56e0\u3068\u306a\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5916\u56fd\u4f01\u696d\u5411\u3051VAT\u8acb\u6c42\u66f8\u767a\u884c\u898f\u5247<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u3059\u3079\u3066\u306ePKP\uff08\u7a0e\u52d9\u7f72\uff09\u306f\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15\u3054\u3068\u306b\u6709\u52b9\u306a\u7a0e\u52d9\u8acb\u6c42\u66f8\uff08faktur pajak\uff09\u3092\u767a\u884c\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u306f2016\u5e74\u304b\u3089\u96fb\u5b50\u8acb\u6c42\u66f8\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u304a\u308a\u3001Coretax\u306f\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u6c7a\u6e08\u8981\u4ef6\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u3067\u3001\u3053\u306e\u7fa9\u52d9\u3092\u3055\u3089\u306b\u5f37\u5316\u3057\u3066\u3044\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6709\u52b9\u306aVAT\u8acb\u6c42\u66f8\u306b\u306f\u3001\u56fa\u6709\u306eNSFP\u30b7\u30ea\u30a2\u30eb\u756a\u53f7\uff08DGT\u306b\u3088\u308a\u4e8b\u524d\u306b\u5272\u308a\u5f53\u3066\u6e08\u307f\uff09\u3001\u58f2\u4e3b\u304a\u3088\u3073\u8cb7\u4e3b\u306eNPWP\u3001\u53d6\u5f15\u65e5\u3001\u54c1\u76ee\u8aac\u660e\u3001\u304a\u3088\u3073\u8a72\u5f53\u3059\u308bVAT\u91d1\u984d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u3089\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u8acb\u6c42\u66f8\u306b\u306f\u3001\u672a\u6255\u3044VAT\u306e2%\u306b\u76f8\u5f53\u3059\u308b\u65e5\u984d\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>VAT\u8acb\u6c42\u66f8\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/strong><br>\u2705DGT\uff08\u30a4\u30f3\u30c9\u7a0e\u52d9\u7dcf\u5c40\uff09\u304c\u767a\u884c\u3059\u308b\u56fa\u6709\u306e\u7a0e\u52d9\u8acb\u6c42\u66f8\u30b7\u30ea\u30a2\u30eb\u756a\u53f7\uff08NSFP\uff09<br>\u2705\u8ca9\u58f2\u8005\u540d\u3068NPWP <br>\u2705\u8cfc\u5165\u8005\u306e\u6c0f\u540d\u3001NPWP\uff08\u307e\u305f\u306f\u5916\u56fd\u4eba\u8cfc\u5165\u8005\u306e\u5834\u5408\u306f\u30d1\u30b9\u30dd\u30fc\u30c8\uff09\u3001\u304a\u3088\u3073\u4f4f\u6240<br>\u2705\u8acb\u6c42\u66f8\u767a\u884c\u65e5<br>\u2705\u5546\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u8aac\u660e\u3001\u6570\u91cf\u3001\u5358\u4fa1<br>\u2705\u8a72\u5f53\u3059\u308bDPP\u3092\u4f7f\u7528\u3057\u3066VAT\u91d1\u984d\u304c\u6b63\u3057\u304f\u8a08\u7b97\u3055\u308c\u3066\u3044\u307e\u3059<br>\u2705QR\u30b3\u30fc\u30c9\uff08Coretax\u304c\u6c7a\u6e08\u5b8c\u4e86\u6642\u306b\u751f\u6210\uff09<br>\u2705\u8acb\u6c42\u66f8\u306f\u6700\u4f4e10\u5e74\u9593\u4fdd\u7ba1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u4ed8\u52a0\u4fa1\u5024\u7a0e\u7533\u544a\u306e\u671f\u9650\u3068\u7f70\u5247<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6708\u6b21VAT\u7533\u544a\u66f8\uff08SPT Masa PPN\uff09\u306f\u3001\u7fcc\u6708\u672b\u307e\u3067\u306b\u63d0\u51fa\u30fb\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u4f8b\u3048\u3070\u30013\u6708\u306b\u5fb4\u53ce\u3057\u305fVAT\u306f4\u670830\u65e5\u307e\u3067\u306b\u7533\u544a\u30fb\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u63d0\u51fa\u304c\u9045\u308c\u308b\u3068\u8cbb\u7528\u304c\u304b\u3055\u307f\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u91cd\u8981\u306a\u671f\u9650\u3068\u7f70\u5247<\/strong><br>\u2705\u6708\u6b21VAT\u7533\u544a\uff1a\u7fcc\u6708\u672b<br>\u2705VAT\u7533\u544a\u9045\u5ef6\uff1a\u7533\u544a1\u4ef6\u306b\u3064\u304d500,000\u30eb\u30d4\u30a2\u306e\u884c\u653f\u7f70\u91d1<br>\u2705\u4e0d\u6b63\u78ba\u306a\u5831\u544a\u307e\u305f\u306f\u4e0d\u6b63\u884c\u70ba\uff1a\u6700\u5927100%\u306eVAT\u4e0d\u8db3\u306b\u5bfe\u3059\u308b\u7f70\u91d1<br>\u2705\u7fcc\u670820\u65e5\u4ee5\u964d\u306b\u30a2\u30c3\u30d7\u30ed\u30fc\u30c9\u3055\u308c\u305f\u8acb\u6c42\u66f8\u306f\u3001VAT\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u305b\u3093\u3002<br>\u2705\u3057\u304d\u3044\u5024\u3092\u8d85\u3048\u305f\u5834\u5408\u306e\u767b\u9332\u4e0d\u5c65\u884c\uff1a\u9061\u53ca\u7684\u306aVAT\u8ca0\u50b5\u304c\u30aa\u30d5\u30a3\u30b9\u304b\u3089\u5272\u308a\u5f53\u3066\u3089\u308c\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5916\u56fd\u4f01\u696d\u306e\u305f\u3081\u306e\u5b9f\u8df5\u7684\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u6226\u7565<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306eVAT\u5236\u5ea6\u3092\u5186\u6ed1\u306b\u904b\u7528\u3059\u308b\u306b\u306f\u3001\u7a4d\u6975\u7684\u306a\u30a2\u30d7\u30ed\u30fc\u30c1\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u7279\u306b\u30012025\u5e74\u304b\u30892026\u5e74\u306b\u304b\u3051\u3066\u898f\u5236\u304c\u6025\u901f\u306b\u5909\u5316\u3057\u3066\u3044\u304f\u3053\u3068\u3092\u8003\u3048\u308b\u3068\u3001\u306a\u304a\u3055\u3089\u3067\u3059\u3002\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u4f53\u5236\u3092\u65e9\u671f\u306b\u69cb\u7bc9\u3059\u308b\u3053\u3068\u3067\u3001\u5f8c\u3005\u306e\u30b3\u30b9\u30c8\u306e\u304b\u304b\u308b\u4e8b\u5f8c\u5bfe\u5fdc\u3092\u907f\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u5916\u56fd\u4f01\u696d\u306b\u3068\u3063\u3066\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u4e0a\u306e\u512a\u5148\u4e8b\u9805\u30c8\u30c3\u30d75<\/strong><br>\u2705\u6cd5\u4eba\u8a2d\u7acb\u5f8c\u3059\u3050\u306bNPWP\u3068PKP\u306b\u767b\u9332\u3057\u3066\u304f\u3060\u3055\u3044<br>\u2705Coretax\u3078\u306e\u5b8c\u5168\u79fb\u884c\u3068ERP\u7d71\u5408\u306e\u30c6\u30b9\u30c8\u306f\u3001\u7533\u544a\u671f\u9650\u524d\u306b\u5b9f\u65bd\u3059\u308b\u3002<br>\u2705\u793e\u5185\u8ca1\u52d9\u30c1\u30fc\u30e0\u306b\u5bfe\u3057\u3001DPP Nilai Lain\u65b9\u5f0f\u3068\u9ad8\u7d1a\u54c1\u5206\u985e\u306b\u95a2\u3059\u308b\u7814\u4fee\u3092\u5b9f\u65bd\u3059\u308b\u3002<br>\u2705\u6bce\u6708\u306eVAT\u7167\u5408\u30d7\u30ed\u30bb\u30b9\u3092\u5b9f\u65bd\u3057\u3001\u5165\u529b\/\u51fa\u529b\u306e\u4e0d\u4e00\u81f4\u3092\u65e9\u671f\u306b\u767a\u898b\u3059\u308b<br>\u2705\u8cc7\u683c\u306e\u3042\u308b\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u52d9\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u3092\u4efb\u547d\u3057\u3001PMK\u306e\u66f4\u65b0\u3068\u76e3\u67fb\u30ea\u30b9\u30af\u3092\u76e3\u8996\u3059\u308b\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u521d\u671f\u69cb\u7bc9\u6bb5\u968e\u306e\u8cc7\u672c\u96c6\u7d04\u578bPT PMA\u306f\u3001VAT\u8abf\u6574\u3092\u6708\u6b21\u3067\u306f\u306a\u304f\u56db\u534a\u671f\u3054\u3068\u306e\u4f5c\u696d\u3068\u3057\u3066\u6271\u3063\u3066\u3044\u305f\u30022\u3064\u306e\u8ab2\u7a0e\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u672a\u8acb\u6c42\u3060\u3063\u305f\u4ed5\u5165VAT\u30af\u30ec\u30b8\u30c3\u30c8\u306b\u6c17\u3065\u3044\u305f\u6642\u306b\u306f\u3001\u6b63\u5f0f\u306a\u4fee\u6b63\u624b\u7d9a\u304d\u306a\u3057\u3067\u305d\u308c\u3092\u4fee\u6b63\u3067\u304d\u308b\u671f\u9650\u306f\u65e2\u306b\u904e\u304e\u3066\u3044\u305f\u3002\u6708\u6b21\u8abf\u6574\u306b\u79fb\u884c\u3059\u308b\u3053\u3068\u3067\u3001\u6b21\u306e\u6295\u8cc7\u6bb5\u968e\u306b\u5411\u3051\u3066\u3053\u306e\u30ae\u30e3\u30c3\u30d7\u3092\u89e3\u6d88\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u305f\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u30d7\u30ed\u304b\u3089\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\uff1a<\/strong> <br>\u5916\u56fd\u8cc7\u672c\u306ePT PMA\u306f\u3001\u65b0\u3057\u304f\u8d74\u4efb\u3057\u3066\u304d\u305f\u53d6\u7de0\u5f79\u306eKITAS\uff08\u5728\u7559\u8a31\u53ef\u8a3c\uff09\u306e\u51e6\u7406\u304c\u5b8c\u4e86\u3059\u308b\u524d\u306b\u3001\u305d\u306e\u53d6\u7de0\u5f79\u3092Coretax\u306e\u62c5\u5f53\u8005\uff08PIC\uff09\u306b\u4efb\u547d\u3057\u307e\u3057\u305f\u3002\u53d6\u7de0\u5f79\u500b\u4eba\u306eNPWP\uff08\u5c31\u52b4\u8a31\u53ef\u8a3c\uff09\u306e\u30b9\u30c6\u30fc\u30bf\u30b9\u3068Coretax\u306ePIC\u8a8d\u8a3c\u7d50\u679c\u304c\u4e00\u81f4\u3057\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u540c\u793e\u306e\u96fb\u5b50\u8acb\u6c42\u66f8\u767a\u884c\u30b7\u30b9\u30c6\u30e0\u304c\u7d043\u9031\u9593\u3082\u5229\u7528\u3067\u304d\u306a\u304f\u306a\u308a\u3001\u3057\u304b\u3082\u305d\u306e\u671f\u9593\u306fVAT\uff08\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff09\u7533\u544a\u671f\u9650\u3068\u91cd\u306a\u308a\u307e\u3057\u305f\u3002KITAS\u3068\u500b\u4eba\u306eNPWP\u306e\u51e6\u7406\u3092Coretax\u306ePIC\u5272\u308a\u5f53\u3066\u524d\u306b\u884c\u3046\u3088\u3046\u306b\u3059\u308c\u3070\u3001\u4e21\u65b9\u3092\u4e26\u884c\u3057\u3066\u884c\u3046\u3088\u308a\u3082\u3001\u307e\u3055\u306b\u3053\u306e\u3088\u3046\u306a\u30dc\u30c8\u30eb\u30cd\u30c3\u30af\u3092\u56de\u907f\u3067\u304d\u307e\u3059\u3002.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u591a\u304f\u306e\u5916\u56fd\u4f01\u696d\u306f <a href=\"https:\/\/businesshubasia.com\/ja\/services\/tax-consultant-indonesia\/\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8<\/a> \u8f38\u5165\u3001\u8f38\u51fa\u3001\u307e\u305f\u306f\u653f\u5e9c\u4f9b\u7d66\u6d3b\u52d5\u306b\u3088\u3063\u3066\u7d99\u7d9a\u7684\u306aVAT\u9084\u4ed8\u30dd\u30b8\u30b7\u30e7\u30f3\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u3001\u8cc7\u683c\u8981\u4ef6\u306fPMK 28\/2026\u306b\u57fa\u3065\u304f3\u3064\u306e\u7279\u5b9a\u306e\u30ab\u30c6\u30b4\u30ea\u30fc\u306e\u3044\u305a\u308c\u304b\u3092\u6e80\u305f\u3059\u3053\u3068\u306b\u4f9d\u5b58\u3059\u308b\u305f\u3081\u3001\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u8981\u7d04\uff1a\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067VAT\u3092\u6b63\u3057\u304f\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u306a\u7406\u7531<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306f\u6771\u5357\u30a2\u30b8\u30a2\u3067\u6700\u3082\u6d3b\u6c17\u306e\u3042\u308b\u5e02\u5834\u306e\u4e00\u3064\u3067\u3042\u308a\u3001GDP\u306f1\u51464,000\u5104\u7c73\u30c9\u30eb\u3092\u8d85\u3048\u3001\u4e2d\u9593\u5c64\u306f1\u51043,000\u4e07\u4eba\u4ee5\u4e0a\u3068\u6210\u9577\u3092\u7d9a\u3051\u3066\u3044\u307e\u3059\u3002VAT\u3092\u6b63\u3057\u304f\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u5358\u306a\u308b\u6cd5\u4ee4\u9075\u5b88\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u3053\u306e\u5e02\u5834\u3067\u4fe1\u983c\u6027\u3092\u3082\u3063\u3066\u4e8b\u696d\u3092\u5c55\u958b\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u9375\u3068\u306a\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2025\u5e74\u306b\u5c0e\u5165\u3055\u308c\u30012026\u5e74\u307e\u3067\u7d99\u7d9a\u3055\u308c\u308b\u6539\u9769\u3001\u4f8b\u3048\u3070Coretax\u306e\u96fb\u5b50\u8acb\u6c42\u66f8\u5236\u5ea6\u306e\u5237\u65b0\u3084\u9ad8\u7d1a\u54c1\u306b\u5bfe\u3059\u308b\u304d\u3081\u7d30\u3084\u304b\u306a\u7a0e\u7387\u4f53\u7cfb\u306a\u3069\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u304c\u3088\u308a\u900f\u660e\u6027\u306e\u9ad8\u3044\u3001\u30c7\u30b8\u30bf\u30eb\u5316\u3055\u308c\u305f\u7a0e\u5236\u74b0\u5883\u3092\u69cb\u7bc9\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u9069\u5207\u306aVAT\u30a4\u30f3\u30d5\u30e9\u306b\u6295\u8cc7\u3059\u308b\u5916\u56fd\u4f01\u696d\u306f\u30012026\u5e74\u4ee5\u964d\u306b\u57f7\u884c\u304c\u5f37\u5316\u3055\u308c\u308b\u4e2d\u3067\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u9075\u5b88\u304c\u306f\u308b\u304b\u306b\u5bb9\u6613\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">PKP\u306e\u767b\u9332\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308bVAT\u9084\u4ed8\u624b\u7d9a\u304d\u306e\u7406\u89e3\u3001VAT\u756a\u53f7\u304c\u4f01\u696d\u306b\u3068\u3063\u3066\u4f55\u3092\u610f\u5473\u3059\u308b\u306e\u304b\u306e\u89e3\u660e\u306a\u3069\u3001\u76ee\u7684\u304c\u4f55\u3067\u3042\u308c\u3001\u91cd\u8981\u306a\u306e\u306f\u65e9\u671f\u306b\u884c\u52d5\u3057\u3001\u5e38\u306b\u6700\u65b0\u306e\u60c5\u5831\u3092\u5165\u624b\u3057\u3001\u73fe\u5730\u306e\u72b6\u6cc1\u3092\u7406\u89e3\u3057\u3066\u3044\u308b\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u3068\u5354\u529b\u3059\u308b\u3053\u3068\u3067\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Business Hub Asia\u306f\u3001\u5916\u56fd\u4f01\u696d\u306ePKP\u767b\u9332\u3001VAT\u9084\u4ed8\u8acb\u6c42\u3001\u7d99\u7d9a\u7684\u306aVAT\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002 <a href=\"https:\/\/businesshubasia.com\/ja\/services\/tax-reporting-service-indonesia\/\">\u7a0e\u52d9\u7533\u544a\u30d7\u30ed\u30bb\u30b9<\/a> \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u6cd5\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u3002.<\/p>","protected":false},"excerpt":{"rendered":"<p>For any foreign company looking to operate or expand in Indonesia, understanding VAT Indonesia is not optional. It is a legal obligation that shapes pricing, cash flow, and compliance strategy from day one. Indonesia&#8217;s VAT landscape has evolved rapidly, and in 2026 the framework is sharper than ever. From updated rate structures to a fully operational Coretax system, this guide covers everything foreign companies need to know, from registration to refunds. What Is VAT in Indonesia? A Quick Overview Value Added Tax in Indonesia is locally known as Pajak Pertambahan Nilai (PPN). It is a consumption tax levied at each stage of the production and distribution chain, ultimately borne by [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":7912,"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-7826","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\/7826","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=7826"}],"version-history":[{"count":23,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/7826\/revisions"}],"predecessor-version":[{"id":11152,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/7826\/revisions\/11152"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/media\/7912"}],"wp:attachment":[{"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/media?parent=7826"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/categories?post=7826"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/tags?post=7826"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/country?post=7826"},{"taxonomy":"service-category","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/service-category?post=7826"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}