{"id":7920,"date":"2026-03-13T12:15:43","date_gmt":"2026-03-13T05:15:43","guid":{"rendered":"https:\/\/businesshubasia.com\/"},"modified":"2026-07-19T13:14:20","modified_gmt":"2026-07-19T06:14:20","slug":"tax-in-indonesia-for-foreigners-real-estate","status":"publish","type":"post","link":"https:\/\/businesshubasia.com\/ja\/tax-in-indonesia-for-foreigners-real-estate\/","title":{"rendered":"\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u5916\u56fd\u4eba\u5411\u3051\u7a0e\u5236\uff1a2026\u5e74\u306b\u7ba1\u7406\u3059\u3079\u304d\u4e0d\u52d5\u7523\u30ea\u30b9\u30af\u4e0a\u4f4d\u9805\u76ee"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306f\u5f15\u304d\u7d9a\u304d\u4e16\u754c\u304b\u3089\u306e\u591a\u984d\u306e\u8cc7\u672c\u3092\u5f15\u304d\u4ed8\u3051\u3066\u3044\u308b\u30022025\u5e74\u306b\u306fGDP\u6210\u9577\u7387\u304c5.1%\u3068\u4e88\u6e2c\u3055\u308c\u3066\u304a\u308a\uff08<a href=\"https:\/\/data.worldbank.org\/\" target=\"_blank\" rel=\"noopener\">\u4e16\u754c\u9280\u884c<\/a>\u6025\u901f\u306b\u62e1\u5927\u3059\u308b\u4e2d\u9593\u5c64\u3001\u5e74\u95931400\u4e07\u4eba\u3092\u8d85\u3048\u308b\u5916\u56fd\u4eba\u89b3\u5149\u5ba2\u3092\u8fce\u3048\u308b\u89b3\u5149\u30bb\u30af\u30bf\u30fc\u306a\u3069\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u4e0d\u52d5\u7523\u30bb\u30af\u30bf\u30fc\u306f\u3001\u6295\u8cc7\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u3084\u4f01\u696d\u306b\u3068\u3063\u3066\u7d1b\u308c\u3082\u306a\u3044\u9b45\u529b\u3092\u6301\u3063\u3066\u3044\u308b\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3057\u304b\u3057\u3001\u5916\u56fd\u4eba\u306b\u3068\u3063\u3066\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u5236\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u5fc5\u9808\u3067\u3059\u3002\u305d\u308c\u306f\u3001\u53ce\u76ca\u6027\u306e\u9ad8\u3044\u6295\u8cc7\u3068\u3001\u9ad8\u984d\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u9055\u53cd\u3068\u306e\u5206\u304b\u308c\u76ee\u3068\u306a\u308a\u307e\u3059\u30025\u3064\u306e\u4e3b\u8981\u306a\u7a0e\u52d9\u30ea\u30b9\u30af\u306f\u3001\u521d\u65e5\u304b\u3089\u5bfe\u51e6\u3057\u306a\u3051\u308c\u3070\u3001\u53ce\u76ca\u3092\u9759\u304b\u306b\u640d\u306a\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6982\u8981\uff1a5\u3064\u306e\u7a0e\u52d9\u30ea\u30b9\u30af<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>#<\/strong><\/td><td><strong>\u30ea\u30b9\u30af<\/strong><\/td><td><strong>\u4e3b\u306a\u61f8\u5ff5\u4e8b\u9805<\/strong><\/td><\/tr><tr><td><strong>1<\/strong><\/td><td><strong>\u53d6\u5f15\u7279\u6027<\/strong><\/td><td>\u5951\u7d04\u66f8\u306e\u6587\u8a00\u306e\u8aa4\u308a\u304c\u3001\u8aa4\u3063\u305f\u7a0e\u52d9\u51e6\u7406\u306b\u3064\u306a\u304c\u308b<\/td><\/tr><tr><td><strong>2<\/strong><\/td><td><strong>\u524d\u6255\u3044\u91d1\u306b\u304b\u304b\u308b\u4ed8\u52a0\u4fa1\u5024\u7a0e<\/strong><\/td><td>\u9ad8\u984d\u306e\u9810\u91d1\u306f\u300112% VAT\u3092\u5373\u5ea7\u306b\u767a\u751f\u3055\u305b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059<\/td><\/tr><tr><td><strong>3<\/strong><\/td><td><strong>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u4e0d\u5c65\u884c<\/strong><\/td><td>\u30aa\u30da\u30ec\u30fc\u30bf\u30fc\u306e\u30df\u30b9\u306f\u6295\u8cc7\u5bb6\u306e\u8cac\u4efb\u3068\u306a\u308b<\/td><\/tr><tr><td><strong>4<\/strong><\/td><td><strong>\u79df\u7a0e\u6761\u7d04\u306e\u306a\u3044\u4e8c\u91cd\u8ab2\u7a0e<\/strong><\/td><td>2\u3064\u306e\u7ba1\u8f44\u533a\u57df\u3067\u4e8c\u91cd\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97<\/td><\/tr><tr><td><strong>5<\/strong><\/td><td><strong>\u51fa\u53e3\u7a0e\u306b\u95a2\u3059\u308b\u9a5a\u304d<\/strong><\/td><td>\u8ca9\u58f2\u6642\u306e\u4e88\u671f\u305b\u306c\u6e90\u6cc9\u5fb4\u53ce\u8cbb\u7528<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30ea\u30b9\u30af1\uff1a\u53d6\u5f15\u306e\u7279\u6027\uff1a\u5951\u7d04\u66f8\u306e\u6587\u8a00\u3092\u6b63\u3057\u304f\u4f5c\u6210\u3059\u308b<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u4e0d\u52d5\u7523\u6295\u8cc7\u306b\u304a\u3044\u3066\u6700\u3082\u898b\u843d\u3068\u3055\u308c\u304c\u3061\u306a\u554f\u984c\u306e\u4e00\u3064\u306f\u3001\u53d6\u5f15\u304c\u6cd5\u7684\u306b\u3069\u306e\u3088\u3046\u306b\u5206\u985e\u3055\u308c\u308b\u304b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002\u540c\u3058\u53d6\u5f15\u3067\u3042\u3063\u3066\u3082\u3001\u4e0d\u52d5\u7523\u8b72\u6e21\u3068\u30ea\u30fc\u30b9\u5951\u7d04\u306e\u3069\u3061\u3089\u304b\u306b\u5206\u985e\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u3001\u305d\u308c\u305e\u308c\u5168\u304f\u7570\u306a\u308b\u7a0e\u52d9\u4e0a\u306e\u7fa9\u52d9\u304c\u751f\u3058\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u6cd5\u3067\u306f\uff08<a href=\"https:\/\/perpajakan.ddtc.co.id\/sumber-hukum\/peraturan-pusat\/konsolidasi\/consolidation-of-income-tax-law\/\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u6cd5\u7b2c7\/1983\u53f7\uff08\u6cd5\u5f8b\u7b2c7\/2021\u53f7\u306b\u3088\u308a\u6539\u6b63\uff09<\/a>\u4e0d\u52d5\u7523\u8b72\u6e21\u306e\u5834\u5408\u3001\u58f2\u4e3b\u306b\u5bfe\u3057\u30662.5%\u306ePPh Final\u3001\u8cb7\u4e3b\u306b\u5bfe\u3057\u30665%\u306eBPHTB\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u4e00\u65b9\u3001\u30ea\u30fc\u30b9\u5951\u7d04\u306e\u5834\u5408\u306f\u300110%\u306e\u6700\u7d42\u6e90\u6cc9\u5fb4\u53ce\u7a0e\uff08\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7d0d\u7a0e\u8005\u756a\u53f7\/NPWP\u304c\u306a\u3044\u5834\u5408\u306f20%\uff09\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u304c\u4e0d\u9069\u5207\u3060\u3068\u3001\u6295\u8cc7\u5bb6\u304c\u610f\u56f3\u305b\u305a\u9593\u9055\u3063\u305f\u30ab\u30c6\u30b4\u30ea\u30fc\u306b\u5206\u985e\u3055\u308c\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u53d6\u5f15\u306e\u7a2e\u985e\u5225\u4e3b\u306a\u7a0e\u52d9\u4e0a\u306e\u5f71\u97ff<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u8ca1\u7523\u8b72\u6e21 (\u30a2\u30af\u30bf \u30b8\u30e5\u30a2\u30eb \u30d9\u30ea): <\/strong>\u58f2\u4e3b\u306f\u7dcf\u984d\u306b\u5bfe\u3057\u30662.5% PPH Final\u3092\u652f\u6255\u3044\u3001\u8cb7\u4e3b\u306f5% BPHTB\u3092\u652f\u6255\u3044\u307e\u3059\u3002.<\/li>\n\n\n\n<li><strong>\u501f\u5730\u6a29\u5951\u7d04 (\u30da\u30eb\u30b8\u30e3\u30f3\u30b8\u30e3\u30f3 \u30bb\u30ef): <\/strong>\u5c45\u4f4f\u8005\u3067\u3042\u308b\u8cc3\u8cb8\u4eba\u306b\u5bfe\u3059\u308b\u6700\u7d42\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306f10%\u3001NPWP\uff08\u975e\u5c45\u4f4f\u8005\u5411\u3051\u6e90\u6cc9\u5fb4\u53ce\u7a0e\uff09\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u975e\u5c45\u4f4f\u8005\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306f20%\u3067\u3059\u3002.<\/li>\n\n\n\n<li><strong>\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08PPN\uff09\uff1a <\/strong>12%\u306f\u30012025\u5e741\u6708\u4ee5\u964d\u306bVAT\u767b\u9332\u6e08\u307f\u306e\u958b\u767a\u696d\u8005\u304b\u3089\u65b0\u898f\u306b\u4e0d\u52d5\u7523\u3092\u8cfc\u5165\u3059\u308b\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u307e\u3059\uff08PMK 131\/2024\uff09\u3002.<\/li>\n\n\n\n<li><strong>\u8d05\u6ca2\u7a0e\uff08PPnBM\uff09\uff1a <\/strong>20-40%\u306e\u7a0e\u7387\u306f\u3001\u653f\u5e9c\u304c\u5b9a\u3081\u308b\u57fa\u6e96\u984d\u3092\u8d85\u3048\u308b\u9ad8\u984d\u7269\u4ef6\u306b\u9069\u7528\u3055\u308c\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\u306e\u30d2\u30f3\u30c8<\/strong>\u5951\u7d04\u66f8\u306b\u7f72\u540d\u3059\u308b\u524d\u306b\u3001\u5fc5\u305a\u5730\u5143\u306e\u516c\u8a3c\u4eba\uff08PPAT\uff09\u3068\u7a0e\u52d9\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u306b\u5951\u7d04\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u3066\u3082\u3089\u3044\u307e\u3057\u3087\u3046\u3002\u4e00\u898b\u5546\u696d\u7684\u306a\u6761\u9805\u3067\u3042\u3063\u3066\u3082\u3001\u610f\u56f3\u305b\u305a\u3057\u3066\u7a0e\u52d9\u5f53\u5c40\uff08DGT\uff09\u306e\u5be9\u67fb\u5bfe\u8c61\u3068\u306a\u308b\u7a0e\u52d9\u51e6\u7406\u3092\u6c7a\u5b9a\u3065\u3051\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30ea\u30b9\u30af2\uff1a\u9ad8\u984d\u306e\u524d\u6255\u3044\u91d1\u306b\u5bfe\u3059\u308bVAT\uff08\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff09\u8ca0\u62c5<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306eVAT\u7a0e\u7387\u306f\u30012025\u5e741\u6708\u3088\u308a12%\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002 <a href=\"https:\/\/peraturan.bpk.go.id\/Details\/311485\/pmk-no-131-tahun-2024\" target=\"_blank\" rel=\"noopener\">PMK 131\/2024<\/a> \u305d\u3057\u3066 <a href=\"https:\/\/jdih.kemenkeu.go.id\/dok\/per-1pj2025\" target=\"_blank\" rel=\"noopener\">PER-1\/PJ\/2025<\/a>. \u4e0d\u52d5\u7523\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u3001\u3053\u308c\u306f\u91cd\u8981\u306a\u70b9\u3067\u3059\u3002\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u306f\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u6642\u3001\u304a\u3088\u3073\u591a\u984d\u306e\u524d\u6255\u3044\u91d1\u304c\u652f\u6255\u308f\u308c\u305f\u6642\u70b9\u3067\u767a\u751f\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u3048\u3070\u3001\u6295\u8cc7\u5bb6\u304cVAT\u767b\u9332\u6e08\u307f\u306e\u958b\u767a\u696d\u8005\u3068\u306e\u5951\u7d04\u7de0\u7d50\u6642\u306b\u3001\u7269\u4ef6\u4fa1\u683c\u7dcf\u984d\u306e35%\u3092\u524d\u6255\u3044\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u6642\u70b9\u306712%\u306eVAT\u7d0d\u7a0e\u7fa9\u52d9\u304c\u78ba\u5b9a\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u591a\u304f\u306e\u6295\u8cc7\u5bb6\u304c\u53d6\u5f15\u3092\u7d44\u6210\u3059\u308b\u969b\u306b\u60f3\u5b9a\u3057\u3066\u3044\u306a\u3044\u3001\u5927\u304d\u306a\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8ca0\u62c5\u3068\u306a\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>VAT\uff08\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff09\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u65b9\u6cd5<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u652f\u6255\u3044\u306e\u30de\u30a4\u30eb\u30b9\u30c8\u30fc\u30f3\u306f\u3001\u5951\u7d04\u7de0\u7d50\u65e5\u3067\u306f\u306a\u304f\u3001\u5b9f\u969b\u306e\u7d0d\u54c1\u6bb5\u968e\u306b\u5408\u308f\u305b\u3066\u8a2d\u5b9a\u3059\u308b\u3002.<\/li>\n\n\n\n<li>\u8cc7\u91d1\u3092\u30b3\u30df\u30c3\u30c8\u3059\u308b\u524d\u306b\u3001\u958b\u767a\u8005\u306e PKP (Pengusaha Kena Pajak) \u30b9\u30c6\u30fc\u30bf\u30b9\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002.<\/li>\n\n\n\n<li>2025 \u5e74 1 \u6708 1 \u65e5\u304b\u3089\u7fa9\u52d9\u5316\u3055\u308c\u305f CoreTax DJP \u3092\u901a\u3058\u3066\u767a\u884c\u3055\u308c\u308b\u9069\u5207\u306a\u7a0e\u91d1\u8acb\u6c42\u66f8 (faktur pajak) \u3092\u30ea\u30af\u30a8\u30b9\u30c8\u3057\u3066\u304f\u3060\u3055\u3044\u3002.<\/li>\n\n\n\n<li>\u653f\u5e9c\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u512a\u9047\u63aa\u7f6e\uff08PPN DTP\uff09\u304c\u9069\u7528\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u5bfe\u8c61\u3068\u306a\u308b\u521d\u56de\u4f4f\u5b85\u8cfc\u5165\u4fa1\u683c\u304c20\u5104\u30eb\u30d4\u30a2\u672a\u6e80\u306e\u5834\u5408\u30012025\u5e746\u6708\u307e\u3067100%\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u514d\u9664\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u300250\u5104\u30eb\u30d4\u30a2\u307e\u3067\u306e\u7269\u4ef6\u306b\u3064\u3044\u3066\u306f\u30012025\u5e7412\u6708\u307e\u306750%\u306e\u514d\u9664\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u91cd\u8981\u306a\u898f\u5b9a<\/strong>\u65b0\u3057\u3044CoreTax\u30b7\u30b9\u30c6\u30e0\uff082025\u4f1a\u8a08\u5e74\u5ea6\u306e\u7533\u544a\u304b\u3089\u5b8c\u5168\u7fa9\u52d9\u5316\uff09\u3067\u306f\u3001\u3059\u3079\u3066\u306e\u7a0e\u52d9\u8acb\u6c42\u66f8\u306f\u30c7\u30b8\u30bf\u30eb\u3067\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6295\u8cc7\u5bb6\u306f\u3001\u4e8b\u696d\u8005\u304c\u6709\u52b9\u306a\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7121\u52b9\u306a\u8acb\u6c42\u66f8\u306f\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u5426\u8a8d\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30ea\u30b9\u30af3\uff1a\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u9055\u53cd<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u5236\u5ea6\u3067\u306f\u3001\u652f\u6255\u3044\u3092\u884c\u3046\u5074\u304c\u6b63\u3057\u3044\u91d1\u984d\u3092\u6e90\u6cc9\u5fb4\u53ce\u3057\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u7d0d\u4ed8\u3059\u308b\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u3059\u3002\u73fe\u5730\u306ePT PMA\u4f1a\u793e\u307e\u305f\u306f\u30aa\u30da\u30ec\u30fc\u30bf\u30fc\u3092\u901a\u3058\u3066\u4e8b\u696d\u3092\u884c\u3046\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u3001\u3053\u308c\u306f\u3057\u3070\u3057\u3070\u8aa4\u89e3\u3055\u308c\u304c\u3061\u306a\u8cac\u4efb\u306e\u9023\u9396\u3092\u751f\u307f\u51fa\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0b <a href=\"https:\/\/www.pajak.go.id\/en\/income-tax-article-26-income-tax-foreign-taxpayers\" target=\"_blank\" rel=\"noopener\">PPh\u7b2c26\u6761<\/a>, \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u6e90\u6cc9\u6240\u5f97\u3092\u53d7\u3051\u53d6\u308b\u975e\u5c45\u4f4f\u8005\u306f\u300120%\u306e\u5b9a\u984d\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u6709\u52b9\u306a\u4e8c\u91cd\u8ab2\u7a0e\u9632\u6b62\u5354\u5b9a\uff08DTAA\uff09\u306b\u57fa\u3065\u304d\u3001\u3053\u306e\u7a0e\u7387\u306f\u5f15\u304d\u4e0b\u3052\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\uff08\u4e8b\u696d\u8005\uff09\u304c\u6b63\u3057\u3044\u7a0e\u7387\u3092\u9069\u7528\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u307e\u305f\u306f\u5168\u304f\u7d0d\u4ed8\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u6295\u8cc7\u5bb6\u306f\u4e0d\u8db3\u984d\u306b\u3064\u3044\u3066\u8cac\u4efb\u3092\u8ca0\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4e0d\u52d5\u7523\u306b\u304a\u3051\u308b\u4e00\u822c\u7684\u306a\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u30b7\u30ca\u30ea\u30aa<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u8cc3\u8cb8\u53ce\u5165\uff08PPh\u6700\u7d42\u7248\uff09\uff1a <\/strong>\u5c45\u4f4f\u8005\u306e\u5834\u5408\u306f10%\u3001NPWP\u306a\u3057\u306e\u975e\u5c45\u4f4f\u8005\u306e\u5834\u5408\u306f20%\uff08<a href=\"https:\/\/pajak.go.id\/en\/node\/34297\" target=\"_blank\" rel=\"noopener\">UU PPh \u7b2c4\u6761(2)<\/a>).<\/li>\n\n\n\n<li><strong>\u30b5\u30fc\u30d3\u30b9\u6599\uff08<\/strong><a href=\"https:\/\/www.pajak.go.id\/en\/article-23-income-tax\" target=\"_blank\" rel=\"noopener\"><strong>PPh\u7b2c23\u6761<\/strong><\/a><strong>): <\/strong>\u5c45\u4f4f\u8005\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306e\u5834\u5408\u306f2%\u3001NPWP\u304c\u306a\u3044\u5834\u5408\u306f4%\u3002.<\/li>\n\n\n\n<li><strong>\u975e\u5c45\u4f4f\u8005\u6240\u5f97\uff08<\/strong><a href=\"https:\/\/www.pajak.go.id\/en\/income-tax-article-26-income-tax-foreign-taxpayers\" target=\"_blank\" rel=\"noopener\"><strong>PPh\u7b2c26\u6761<\/strong><\/a><strong>): <\/strong>20% \u5b9a\u984d\u6599\u91d1\u3001\u9069\u7528\u3055\u308c\u308b\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304d\u6e1b\u984d\u53ef\u80fd\u3002.<\/li>\n\n\n\n<li><strong>\u652f\u5e97\u5229\u76ca\u7a0e\uff1a <\/strong>\u7a0e\u5f15\u304d\u5f8c\u5229\u76ca\u306b\u5bfe\u3057\u3066\u3001\u5916\u56fd\u4f01\u696d\u306e\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u306b\u9069\u7528\u3055\u308c\u308b20%\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6642\u52b9\u6cd5\u306b\u57fa\u3065\u304d\u3001\u7a0e\u52d9\u7dcf\u5c40\uff08DGT\uff09\u306f\u3042\u3089\u3086\u308b\u7d0d\u7a0e\u7533\u544a\u66f8\u30925\u5e74\u4ee5\u5185\u306b\u76e3\u67fb\u3059\u308b\u6a29\u9650\u3092\u6709\u3057\u3066\u3044\u308b\u3002\u4e8b\u696d\u8005\u306e\u6e90\u6cc9\u5fb4\u53ce\u624b\u7d9a\u304d\u306b\u4e0d\u5099\u304c\u3042\u308b\u5834\u5408\u3001\u76e3\u67fb\u306b\u3088\u3063\u3066\u554f\u984c\u304c\u660e\u308b\u307f\u306b\u51fa\u308b\u307e\u3067\u3001\u305d\u306e\u30ea\u30b9\u30af\u306f\u9759\u304b\u306b\u84c4\u7a4d\u3055\u308c\u3066\u3044\u304f\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u30d7\u30ed\u306e\u30d2\u30f3\u30c8<\/strong>\u7d4c\u55b6\u59d4\u8a17\u5951\u7d04\u307e\u305f\u306f\u904b\u55b6\u59d4\u8a17\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u524d\u306b\u3001\u904b\u55b6\u8005\u306e\u6e90\u6cc9\u5fb4\u53ce\u624b\u7d9a\u304d\u306b\u95a2\u3059\u308b\u66f8\u9762\u306b\u3088\u308b\u8a3c\u62e0\u3092\u8981\u6c42\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u904b\u55b6\u8005\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u5c65\u6b74\u3092\u78ba\u8a8d\u3057\u3001CoreTax DJP\u306b\u767b\u9332\u3055\u308c\u3001\u904b\u7528\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306b\u95a2\u3059\u308b\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u5f8c\u3005\u306e\u9ad8\u984d\u306a\u51fa\u8cbb\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30ea\u30b9\u30af4\uff1a\u9069\u5207\u306a\u6761\u7d04\u4fdd\u8b77\u306e\u306a\u3044\u4e8c\u91cd\u8ab2\u7a0e<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PT PMA\u304b\u3089\u306e\u914d\u5f53\u91d1\u3001\u8cc3\u8cb8\u53ce\u5165\u3001\u58f2\u5374\u6642\u306e\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u306a\u3069\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u4e0d\u52d5\u7523\u304b\u3089\u53ce\u5165\u3092\u5f97\u3066\u3044\u308b\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3068\u81ea\u56fd\u306e\u4e21\u65b9\u3067\u4e8c\u91cd\u8ab2\u7a0e\u3055\u308c\u308b\u30ea\u30b9\u30af\u3092\u62b1\u3048\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u5168\u4e16\u754c\u6240\u5f97\u8ab2\u7a0e\u5236\u5ea6\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u56fd\u306e\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u7279\u306b\u6df1\u523b\u306a\u30ea\u30b9\u30af\u3068\u306a\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306f\u30d1\u30fc\u30c8\u30ca\u30fc\u56fd\u306871\u4ee5\u4e0a\u306e\u79df\u7a0e\u6761\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b\u30022025\u5e7412\u6708\u3001\u653f\u5e9c\u306f <a href=\"https:\/\/jdih.kemenkeu.go.id\/dok\/pmk-112-tahun-2025\" target=\"_blank\" rel=\"noopener\">PMK 112\/2025<\/a>, \u5f93\u6765\u306e\u5f62\u5f0f\u4e3b\u5c0e\u578b\u30d7\u30ed\u30bb\u30b9\u306b\u4ee3\u308f\u308b\u5b9f\u4f53\u30d9\u30fc\u30b9\u306e\u67a0\u7d44\u307f\u3092\u5c0e\u5165\u3059\u308b <a href=\"https:\/\/datacenter.ortax.org\/ortax\/aturan\/show\/16572\" target=\"_blank\" rel=\"noopener\">PER-25\/PJ\/2018<\/a>. \u3053\u306e\u898f\u5236\u306b\u3088\u308a\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306fOECD\u306eBEPS\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u3001\u3088\u308a\u53b3\u683c\u306a\u5b9f\u8cea\u7684\u6240\u6709\u6a29\u30c6\u30b9\u30c8\u3001LOB\uff08\u5229\u76ca\u5236\u9650\uff09\u898f\u5b9a\u3001\u304a\u3088\u3073\u4e0d\u6b63\u6d41\u7528\u9632\u6b62\u898f\u5247\u304c\u5c0e\u5165\u3055\u308c\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4e0d\u52d5\u7523\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u91cd\u8981\u306aDTA\uff08\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\uff09\u306b\u95a2\u3059\u308b\u8003\u616e\u4e8b\u9805<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5c45\u4f4f\u8a3c\u660e\u66f8\uff08CoD\uff09\uff1a <\/strong>DTA\uff08\u79df\u7a0e\u6761\u7d04\uff09\u306b\u57fa\u3065\u304f\u7d66\u4ed8\u3092\u7533\u8acb\u3059\u308b\u306b\u306f\u3001\u3053\u306e\u7533\u8acb\u304c\u5fc5\u8981\u3067\u3059\u3002\u7533\u8acb\u304c\u306a\u3044\u5834\u5408\u3001\u30c7\u30d5\u30a9\u30eb\u30c8\u306e20%\u6e90\u6cc9\u5fb4\u53ce\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002.<\/li>\n\n\n\n<li><strong>\u5b9f\u8cea\u7684\u6240\u6709\u6a29\u30c6\u30b9\u30c8\uff1a <\/strong>PMK 112\/2025\u306b\u57fa\u3065\u304d\u3001\u4e8b\u696d\u4f53\u306f\u771f\u306e\u7d4c\u6e08\u7684\u5b9f\u4f53\u3092\u793a\u3059\u5fc5\u8981\u304c\u3042\u308a\u3001\u8cc7\u91d1\u306e\u53d7\u3051\u6e21\u3057\u7d4c\u8def\u3068\u306a\u308b\u69cb\u9020\u3067\u3042\u3063\u3066\u306f\u306a\u3089\u306a\u3044\u3002.<\/li>\n\n\n\n<li><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3068\u79df\u7a0e\u6761\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u306a\u3044\u56fd\uff1a <\/strong>\u79df\u7a0e\u6761\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u306a\u3044\u56fd\u30fb\u5730\u57df\u306e\u6295\u8cc7\u5bb6\u306f\u3001\u975e\u5c45\u4f4f\u8005\u6240\u5f97\u306e\u3042\u3089\u3086\u308b\u7a2e\u985e\u306b\u5bfe\u3057\u3066\u300120%\u6761\u306b\u57fa\u3065\u304f\u6e90\u6cc9\u5fb4\u53ce\u3092\u5168\u984d\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u6761\u7d04\u306b\u57fa\u3065\u304f\u6e1b\u514d\u63aa\u7f6e\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002.<\/li>\n\n\n\n<li><strong>\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304f\u914d\u5f53\u7387\uff1a <\/strong>\u6761\u7d04\u7de0\u7d50\u56fd\u306b\u3088\u3063\u30667%\u304b\u308920%\u307e\u3067\u306e\u7bc4\u56f2\u3068\u306a\u308b\u3002.<\/li>\n\n\n\n<li><strong>\u5229\u606f\u304a\u3088\u3073\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\uff1a <\/strong>\u9069\u7528\u3055\u308c\u308b\u79df\u7a0e\u6761\u7d04\u306e\u4e0b\u3067\u306f\u300120%\u306e\u30c7\u30d5\u30a9\u30eb\u30c8\u30ec\u30fc\u30c8\u3068\u6bd4\u8f03\u3057\u3066\u30010\uff5e15%\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u308b\u3002.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u30d7\u30ed\u306e\u30d2\u30f3\u30c8<\/strong>\u79df\u7a0e\u6761\u7d04\u7de0\u7d50\u56fd\u304b\u3089\u306e\u6295\u8cc7\u5bb6\u3067\u3042\u3063\u3066\u3082\u3001\u4fdd\u8b77\u304c\u81ea\u52d5\u7684\u306b\u5f97\u3089\u308c\u308b\u3068\u8003\u3048\u308b\u3079\u304d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002PMK 112\/2025\u306b\u57fa\u3065\u304d\u3001\u6761\u7d04\u4e0a\u306e\u7279\u5178\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u5b9f\u4f53\u3001\u4f4f\u6240\u3001\u304a\u3088\u3073\u5b9f\u8cea\u7684\u6240\u6709\u6a29\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u3092DGT\u30dd\u30fc\u30bf\u30eb\u3092\u901a\u3058\u3066\u96fb\u5b50\u7684\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6e96\u5099\u306f\u6700\u521d\u306e\u652f\u6255\u3044\u304c\u884c\u308f\u308c\u308b\u524d\u306b\u958b\u59cb\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30ea\u30b9\u30af5\uff1a\u51fa\u53e3\u7a0e\u306e\u4e88\u671f\u305b\u306c\u4e8b\u614b<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u4e0d\u52d5\u7523\u6295\u8cc7\u306b\u304a\u3051\u308b\u51fa\u53e3\u7a0e\u5bfe\u7b56\u306f\u3001\u3057\u3070\u3057\u3070\u8efd\u8996\u3055\u308c\u304c\u3061\u3067\u3059\u3002\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u304c\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u305f\u308a\u3001PT PMA\uff08\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u4e0d\u52d5\u7523\u6295\u8cc7\u4f1a\u793e\uff09\u306e\u6301\u5206\u3092\u8b72\u6e21\u3057\u305f\u308a\u3059\u308b\u3068\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306f\u8b72\u6e21\u6642\u70b9\u3067\u5373\u5ea7\u306b\u767a\u751f\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0d\u52d5\u7523\u8b72\u6e21\u306e\u5834\u5408\u3001\u58f2\u4e3b\u306f\u5b9f\u969b\u306e\u5229\u76ca\u306b\u95a2\u308f\u3089\u305a\u3001\u7dcf\u53d6\u5f15\u984d\u306e2.5%\u306b\u76f8\u5f53\u3059\u308bPPh Final\u3092\u652f\u6255\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u7d14\u5229\u76ca\u3067\u306f\u306a\u304f\u3001\u7dcf\u58f2\u5374\u4ee3\u91d1\u306b\u57fa\u3065\u304f\u6700\u7d42\u7a0e\u3067\u3059\u3002\u4e00\u65b9\u3001\u8cb7\u4e3b\u306f\u540c\u6642\u306b\u3001\u8a55\u4fa1\u8ab2\u7a0e\u984d\u306e\u6700\u59275%\u306b\u76f8\u5f53\u3059\u308bBPHTB\u3092\u8ca0\u62c5\u3057\u307e\u3059\u3002\u51fa\u53e3\u306b\u304a\u3051\u308b\u53d6\u5f15\u30b3\u30b9\u30c8\u306e\u5408\u8a08\u306f\u3001\u4e0d\u52d5\u7523\u4fa1\u5024\u306e7.5\uff5e9%\u4ee5\u4e0a\u306b\u9054\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u5411\u3051\u51fa\u56fd\u7a0e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>PPh Final\u304c2.5%\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3001\u3053\u308c\u306f\u521d\u65e5\u304b\u3089\u58f2\u5374\u53ce\u76ca\u306e\u30e2\u30c7\u30ea\u30f3\u30b0\u306b\u53cd\u6620\u3055\u308c\u3066\u3044\u307e\u3059\u3002.<\/li>\n\n\n\n<li>\u8cb7\u53ce\u4e88\u5b9a\u8005\u306b\u5bfe\u3059\u308bBPHTB\u306e\u7fa9\u52d9\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u3053\u308c\u3089\u306e\u7fa9\u52d9\u306f\u3001\u4ea4\u6e09\u306b\u3088\u308b\u53d6\u5f15\u4fa1\u683c\u306b\u5f71\u97ff\u3057\u307e\u3059\u3002.<\/li>\n\n\n\n<li>PT PMA\u306e\u682a\u4e3b\u5951\u7d04\u66f8\u306b\u304a\u3051\u308b\u51fa\u53e3\u6761\u9805\u3092\u78ba\u8a8d\u3057\u3001\u7a0e\u52d9\u4e0a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002.<\/li>\n\n\n\n<li>\u6295\u8cc7\u5bb6\u306e\u5c45\u4f4f\u5730\u306b\u304a\u3051\u308b\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u7533\u544a\u7fa9\u52d9\u304c\u3001\u4eca\u56de\u306e\u58f2\u5374\u306b\u3088\u3063\u3066\u767a\u751f\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u8a55\u4fa1\u3059\u308b\u3002.<\/li>\n\n\n\n<li>PPAT\uff08\u516c\u8a3c\u4eba\uff09\u306f\u3001\u3059\u3079\u3066\u306e\u7a0e\u91d1\u304c\u652f\u6255\u308f\u308c\u308b\u307e\u3067\u58f2\u8cb7\u8a3c\u66f8\uff08Akta Jual Beli\uff09\u306e\u51e6\u7406\u3092\u884c\u308f\u306a\u3044\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002.<\/li>\n\n\n\n<li>\u5e74\u672b\u306e\u8cc7\u91d1\u7e70\u308a\u306e\u60aa\u5316\u3092\u907f\u3051\u308b\u305f\u3081\u3001\u4e8b\u696d\u58f2\u5374\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u5e74\u9593\u306e\u7a0e\u52d9\u7533\u544a\u3068\u306e\u95a2\u9023\u3067\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u91cd\u8981\u306a\u6ce8\u610f\u4e8b\u9805<\/strong>\u904b\u55b6\u4f1a\u793e\u5951\u7d04\u3084\u5408\u5f01\u4e8b\u696d\u5951\u7d04\u306b\u304a\u3051\u308b\u4e0d\u5099\u306e\u3042\u308b\u89e3\u7d04\u6761\u9805\u306f\u3001\u7279\u306b\u540d\u76ee\u4e0a\u306e\u79fb\u8ee2\u4fa1\u683c\u304c\u7528\u3044\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u4e88\u671f\u305b\u306c\u7a0e\u8ca0\u62c5\u3092\u751f\u307f\u51fa\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002DGT\uff08\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u7a0e\u52d9\u7dcf\u5c40\uff09\u306f\u3001\u53d6\u5f15\u4fa1\u683c\u307e\u305f\u306f\u653f\u5e9c\u304c\u67fb\u5b9a\u3057\u305fNJOP\uff08\u975e\u5408\u5f01\u4e8b\u696d\u4f53\uff09\u4fa1\u683c\u306e\u3046\u3061\u9ad8\u3044\u65b9\u306b\u57fa\u3065\u3044\u3066\u8ab2\u7a0e\u3059\u308b\u305f\u3081\u3001\u58f2\u5374\u4fa1\u683c\u3092\u4f4e\u304f\u8a2d\u5b9a\u3057\u3066\u3082\u8ab2\u7a0e\u30d9\u30fc\u30b9\u306f\u6e1b\u5c11\u3057\u307e\u305b\u3093\u3002.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u7a0e\u52d9\u30ea\u30b9\u30af\u7ba1\u7406\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u69cb\u7bc9\u65b9\u6cd5<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5916\u56fd\u4eba\u306b\u3068\u3063\u3066\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u306e\u7a0e\u52d9\u7ba1\u7406\u306f\u3001\u4e00\u5ea6\u304d\u308a\u306e\u4f5c\u696d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u521d\u671f\u306e\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u304b\u3089\u6700\u7d42\u7684\u306a\u64a4\u9000\u307e\u3067\u3001\u4f53\u7cfb\u7684\u306a3\u6bb5\u968e\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u304c\u5fc5\u8981\u3067\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u30b9\u30c6\u30fc\u30b81\uff1a\u6295\u8cc7\u524d\u7a0e\u52d9\u8a55\u4fa1<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3068\u6295\u8cc7\u5bb6\u306e\u672c\u56fd\u3068\u306e\u9593\u3067\u9069\u7528\u3055\u308c\u308b\u79df\u7a0e\u6761\u7d04\u3092\u7279\u5b9a\u3059\u308b\u3002.<\/li>\n\n\n\n<li>\u512a\u5148\u3055\u308c\u308b\u6240\u6709\u6a29\u69cb\u9020\u3092\u8a55\u4fa1\u3057\u307e\u3059: \u500b\u4eba\u7684\u306a Hak Pakai\u3001Hak Guna Bangunan \u7d4c\u7531\u306e PT PMA\u3001\u307e\u305f\u306f\u501f\u5730\u6a29\u3002.<\/li>\n\n\n\n<li>\u30e2\u30c7\u30eb\u306e\u7dcf\u53d6\u5f15\u30b3\u30b9\u30c8\u306b\u306f\u3001BPHTB\u3001PPh Final\u3001\u304a\u3088\u307312%\u306eVAT\u304c\u542b\u307e\u308c\u307e\u3059\u3002.<\/li>\n\n\n\n<li>\u5951\u7d04\u7de0\u7d50\u524d\u306b\u3001\u53d6\u5f15\u306e\u6027\u8cea\u306b\u95a2\u3059\u308b\u30ea\u30b9\u30af\u306b\u3064\u3044\u3066\u5951\u7d04\u66f8\u6848\u3092\u7cbe\u67fb\u3059\u308b\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u30b9\u30c6\u30fc\u30b82\uff1a\u7d99\u7d9a\u7684\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u8996<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>CoreTax DJP\u306e\u767b\u9332\u304c\u6700\u65b0\u3067\u3042\u308a\u3001\u3059\u3079\u3066\u306e\u7a0e\u52d9\u8acb\u6c42\u66f8\u304c\u9069\u5207\u306b\u767a\u884c\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002.<\/li>\n\n\n\n<li>\u4e8b\u696d\u8005\u306e\u6e90\u6cc9\u5fb4\u53ce\u624b\u7d9a\u304d\u306f\u3001\u5e74\u672b\u3060\u3051\u3067\u306a\u304f\u56db\u534a\u671f\u3054\u3068\u306b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002.<\/li>\n\n\n\n<li>DTA\uff08\u969c\u5bb3\u8005\u7a0e\u984d\u63a7\u9664\uff09\u8acb\u6c42\u306e\u305f\u3081\u306b\u3001\u6bce\u5e74\u66f4\u65b0\u3055\u308c\u308b\u5c45\u4f4f\u8a3c\u660e\u66f8\u306e\u30d5\u30a1\u30a4\u30eb\u3092\u4fdd\u7ba1\u3057\u3066\u304f\u3060\u3055\u3044\u3002.<\/li>\n\n\n\n<li>DGT\u306e\u898f\u5236\u66f4\u65b0\u3001\u7279\u306bPMK 112\/2025\u306e\u67a0\u7d44\u307f\u306b\u95a2\u3059\u308b\u6700\u65b0\u60c5\u5831\u3092\u76e3\u8996\u3059\u308b\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u30b9\u30c6\u30fc\u30b83\uff1a\u73fe\u5730\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u3068\u306e\u5e74\u6b21\u30ec\u30d3\u30e5\u30fc<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5404\u4f1a\u8a08\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001PPh\u6700\u7d42\u50b5\u52d9\u3068\u5b9f\u969b\u306e\u53d7\u9818\u984d\u3092\u7167\u5408\u3059\u308b\u3002.<\/li>\n\n\n\n<li>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u652f\u6255\u3063\u305f\u7a0e\u91d1\u306b\u5bfe\u3057\u3066\u3001\u672c\u56fd\u3067\u8acb\u6c42\u53ef\u80fd\u306a\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3092\u7cbe\u67fb\u3059\u308b\u3002.<\/li>\n\n\n\n<li>\u898f\u5236\u3084\u7a0e\u7387\u306e\u5909\u66f4\u3092\u53cd\u6620\u3055\u305b\u308b\u305f\u3081\u3001\u51fa\u53e3\u6226\u7565\u30e2\u30c7\u30eb\u3092\u66f4\u65b0\u3059\u308b\u3002.<\/li>\n\n\n\n<li>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u3059\u3079\u3066\u306e\u95a2\u4fc2\u8005\u306b\u95a2\u3059\u308bNPWP\u306e\u30b9\u30c6\u30fc\u30bf\u30b9\u304c\u6709\u52b9\u304b\u3064\u6b63\u78ba\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u4e0d\u52d5\u7523\u306b\u304a\u3051\u308b\u7a0e\u52d9\u30ea\u30b9\u30af\u306f\u73fe\u5b9f\u306e\u3082\u306e\u3067\u3042\u308b\u304c\u3001 <a href=\"https:\/\/businesshubasia.com\/ja\/contact\/\">\u7ba1\u7406\u3057\u3084\u3059\u3044<\/a>. \u6210\u529f\u3059\u308b\u6295\u8cc7\u5bb6\u306f\u3001\u7a0e\u52d9\u8a08\u753b\u3092\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u4e0a\u306e\u5f8c\u56de\u3057\u3067\u306f\u306a\u304f\u3001\u521d\u65e5\u304b\u3089\u30d3\u30b8\u30cd\u30b9\u4e0a\u306e\u512a\u5148\u4e8b\u9805\u3068\u3057\u3066\u6271\u3046\u6295\u8cc7\u5bb6\u3067\u3042\u308b\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2025\u5e74\u30682026\u5e74\u306b\u306f\u898f\u5236\u74b0\u5883\u304c\u5927\u304d\u304f\u5909\u5316\u3057\u307e\u3057\u305f\u3002VAT\u306f12%\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3001CoreTax\u304c\u7fa9\u52d9\u5316\u3055\u308c\u3001PMK 112\/2025\u306b\u3088\u3063\u3066\u79df\u7a0e\u6761\u7d04\u306e\u9069\u7528\u898f\u5247\u304c\u53b3\u683c\u5316\u3055\u308c\u307e\u3057\u305f\u3002\u8cc7\u683c\u306e\u3042\u308b\u73fe\u5730\u306e\u7a0e\u52d9\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u306b\u65e9\u671f\u306b\u4f9d\u983c\u3057\u3001\u5951\u7d04\u3092\u614e\u91cd\u306b\u69cb\u7bc9\u3057\u3001\u6587\u66f8\u3092\u304d\u3061\u3093\u3068\u6574\u7406\u3057\u3066\u304a\u304f\u6295\u8cc7\u5bb6\u306f\u3001\u81ea\u4fe1\u3092\u6301\u3063\u3066\u6cd5\u4ee4\u3092\u9075\u5b88\u3057\u306a\u304c\u3089\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u6295\u8cc7\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002.<\/p>","protected":false},"excerpt":{"rendered":"<p>Indonesia continues to attract serious global capital. With GDP growth projected at 5.1% in 2025 (World Bank), a rapidly expanding middle class, and a tourism sector surpassing 14 million international arrivals annually, the real estate sector holds undeniable appeal for foreign investors and corporations looking to invest in Indonesia. Yet understanding tax in Indonesia for foreigners is not optional. It is the difference between a profitable investment and a costly compliance failure. Five key tax risks can quietly undermine returns if left unaddressed from day one. At a Glance: The 5 Tax Risks # Risk Primary Concern 1 Transaction Characterization Wrong contract wording triggers wrong tax treatment 2 VAT on [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":7921,"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-7920","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\/7920","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=7920"}],"version-history":[{"count":2,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/7920\/revisions"}],"predecessor-version":[{"id":9985,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/7920\/revisions\/9985"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/media\/7921"}],"wp:attachment":[{"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/media?parent=7920"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/categories?post=7920"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/tags?post=7920"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/country?post=7920"},{"taxonomy":"service-category","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/service-category?post=7920"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}