{"id":9349,"date":"2026-06-02T12:44:39","date_gmt":"2026-06-02T05:44:39","guid":{"rendered":"https:\/\/businesshubasia.com\/"},"modified":"2026-07-19T13:10:43","modified_gmt":"2026-07-19T06:10:43","slug":"pph-final-umkm","status":"publish","type":"post","link":"https:\/\/businesshubasia.com\/ja\/pph-final-umkm\/","title":{"rendered":"PPh Final UMKM 2026: \u65b0\u30eb\u30fc\u30eb\u304c\u3042\u306a\u305f\u306e\u30d3\u30b8\u30cd\u30b9\u306b\u610f\u5473\u3059\u308b\u3053\u3068"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306f\u8fd1\u5e74\u3067\u6700\u3082\u91cd\u8981\u306a\u7a0e\u5236\u6539\u6b63\u306e\u4e00\u3064\u3092\u9759\u304b\u306b\u5b9f\u65bd\u3057\u305f\u30022026\u5e744\u6708\u3001\u653f\u5e9c\u306f <a href=\"https:\/\/finance.detik.com\/berita-ekonomi-bisnis\/d-8511392\/rincian-wajib-pajak-berhak-dapat-pph-final-0-5\" target=\"_blank\" rel=\"noopener\">2026\u5e74\u653f\u4ee4\u7b2c20\u53f7<\/a> \uff08PP 20\/2026\uff09\u306f\u30012018\u5e74\u304b\u3089\u4e2d\u5c0f\u4f01\u696d\u3092\u652f\u63f4\u3057\u3066\u304d\u305f0.5%\u306e\u6700\u7d42\u6240\u5f97\u7a0e\u5236\u5ea6\u3067\u3042\u308bPPh Final UMKM\u5236\u5ea6\u306e\u6069\u6075\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u4eba\u3092\u76f4\u63a5\u7684\u306b\u518d\u5b9a\u7fa9\u3059\u308b\u3082\u306e\u3067\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4eca\u56de\u306e\u5909\u66f4\u306b\u3088\u308a\u3001\u901a\u5e38\u306ePT\u4f1a\u793e\u3001CV\u3001\u304a\u3088\u3073Firma\u306f\u3001\u5bfe\u8c61\u3068\u306a\u308b\u7d0d\u7a0e\u8005\u30ea\u30b9\u30c8\u304b\u3089\u9664\u5916\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u7c21\u7d20\u5316\u3055\u308c\u305f\u7a0e\u5236\u3092\u5229\u7528\u3057\u3066\u304d\u305f\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u305d\u306e\u5f71\u97ff\u306f\u6df1\u523b\u304b\u3064\u7dca\u6025\u3067\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u5177\u4f53\u7684\u306b\u4f55\u304c\u5909\u308f\u3063\u305f\u306e\u304b\u3001\u8ab0\u304c\u5f71\u97ff\u3092\u53d7\u3051\u308b\u306e\u304b\u3001\u305d\u3057\u3066\u4f01\u696d\u3084\u6295\u8cc7\u5bb6\u304c\u6b21\u306b\u53d6\u308b\u3079\u304d\u63aa\u7f6e\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">PPh Final UMKM\u3068\u306f\u4f55\u304b\u3001\u305d\u3057\u3066\u306a\u305c\u305d\u308c\u304c\u91cd\u8981\u306a\u306e\u304b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PPh Final UMKM\u5236\u5ea6\uff08\u82f1\u8a9e\u3067\u306fMSME Final Income Tax\u3068\u3057\u3066\u77e5\u3089\u308c\u308b\uff09\u306f\u3001\u6240\u5f97\u7a0e\u306e\u7c21\u7d20\u5316\u3055\u308c\u305f\u4ed5\u7d44\u307f\u3067\u3042\u308a\u3001\u5bfe\u8c61\u3068\u306a\u308b\u4f01\u696d\u306f\u7d14\u5229\u76ca\u3092\u8a08\u7b97\u3057\u3066\u6a19\u6e96\u6cd5\u4eba\u6240\u5f97\u7a0e\u738722%\u3092\u9069\u7528\u3059\u308b\u4ee3\u308f\u308a\u306b\u3001\u7dcf\u53ce\u5165\u306e0.5%\u306e\u307f\u3092\u652f\u6255\u3046\u3060\u3051\u3067\u6e08\u3080\u3002\u3053\u306e\u5236\u5ea6\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u5168\u571f\u306e\u4e2d\u5c0f\u96f6\u7d30\u4f01\u696d\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306b\u8a2d\u8a08\u3055\u308c\u305f\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2018\u5e74\u653f\u4ee4\u7b2c23\u53f7\u306b\u57fa\u3065\u304d\u5c0e\u5165\u3055\u308c\u3001\u305d\u306e\u5f8c2022\u5e74\u653f\u4ee4\u7b2c55\u53f7\u3067\u6539\u6b63\u3055\u308c\u305f\u3053\u306e\u5236\u5ea6\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3001\u4e2d\u5c0f\u4f01\u696d\u3001\u5354\u540c\u7d44\u5408\u306a\u3069\u3067\u5e83\u304f\u5229\u7528\u3055\u308c\u3066\u3044\u308b\u3002\u305d\u306e\u9b45\u529b\u306f\u7c21\u4fbf\u3055\u306b\u3042\u308b\u3002\u8907\u96d1\u306a\u63a7\u9664\u8a08\u7b97\u3092\u5fc5\u8981\u3068\u305b\u305a\u3001\u58f2\u4e0a\u9ad8\u304b\u3089\u76f4\u63a5\u7a0e\u91d1\u304c\u8a08\u7b97\u3055\u308c\u308b\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u4e3b\u306a\u8cc7\u683c\u8981\u4ef6\uff08PP 20\/2026\u65bd\u884c\u524d\uff09<\/strong> \u5e74\u9593\u7dcf\u58f2\u4e0a\u9ad8\u306f\u30011 \u8ab2\u7a0e\u5e74\u5ea6\u306b 48 \u5104\u30eb\u30d4\u30a2\u3092\u8d85\u3048\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u5236\u5ea6\u306f\u3001\u500b\u4eba\u7d0d\u7a0e\u8005 (orang pribadi)\u3001\u5354\u540c\u7d44\u5408 (koperasi)\u3001CV\u3001Firma\u3001\u6a19\u6e96 PT (perseroan terbashis)\u3001\u304a\u3088\u3073 BUMDes \u306b\u9069\u7528\u3055\u308c\u307e\u3057\u305f\u3002.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">PP 20\/2026\u304c\u5b9f\u969b\u306b\u5909\u66f4\u3057\u305f\u5185\u5bb9<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">2026\u5e744\u670822\u65e5\u306b\u30d7\u30e9\u30dc\u30a6\u30a9\u30fb\u30b9\u30d3\u30a2\u30f3\u30c8\u5927\u7d71\u9818\u306b\u3088\u3063\u3066\u7f72\u540d\u3055\u308c\u305f\u3002, <a href=\"https:\/\/ortax.org\/pemerintah-revisi-aturan-pajak-umkm-cv-dan-pt-tak-lagi-masuk-kriteria\" target=\"_blank\" rel=\"noopener\"><strong>PP 20\/2026<\/strong><\/a> \u653f\u4ee455\/2022\u306e\u7b2c57\u6761(1)\u3092\u6539\u6b63\u3057\u30010.5%\u306e\u6700\u7d42\u6240\u5f97\u7a0e\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u4f01\u696d\u306e\u7bc4\u56f2\u3092\u5927\u5e45\u306b\u7e2e\u5c0f\u3059\u308b\u3002\u3053\u306e\u6539\u6b63\u306f\u3001\u8ca1\u52d9\u7701\u304c\u300c\u5236\u5ea6\u306e\u5e83\u7bc4\u306a\u60aa\u7528\u300d\u3068\u8868\u73fe\u3057\u305f\u4e8b\u614b\u306b\u5bfe\u51e6\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u308b\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u5927\u4f01\u696d\u306e\u7d4c\u55b6\u8005\u304c\u4e8b\u696d\u3092\u8907\u6570\u306e\u5c0f\u898f\u6a21\u4e8b\u696d\u4f53\u306b\u5206\u5272\u3057\u3001\u305d\u308c\u305e\u308c\u304c\u58f2\u4e0a\u9ad848\u5104\u30eb\u30d4\u30a2\u306e\u57fa\u6e96\u984d\u3092\u4e0b\u56de\u308b\u3088\u3046\u306b\u7d44\u7e54\u3055\u308c\u3066\u3044\u308b\u30d1\u30bf\u30fc\u30f3\u3092\u7279\u5b9a\u3057\u305f\u3002\u73fe\u5728\u904b\u7528\u3055\u308c\u3066\u3044\u308b\u30c7\u30b8\u30bf\u30eb\u7a0e\u52d9\u30b7\u30b9\u30c6\u30e0\u300cCoretax\u300d\u306b\u3088\u308a\u3001\u3053\u306e\u3088\u3046\u306a\u4f01\u696d\u5206\u5272\u306e\u5b9f\u614b\u304c\u628a\u63e1\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u3001\u653f\u5e9c\u306f\u5bfe\u7b56\u3092\u8b1b\u3058\u308b\u306b\u81f3\u3063\u305f\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">PPh Final UMKM\u306e\u53d7\u9a13\u8cc7\u683c\u306f\u307e\u3060\u3042\u308a\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u500b\u4eba\u7d0d\u7a0e\u8005 (wajib pajak orang pribadi)<\/li>\n\n\n\n<li>PT Perorangan\uff1a1\u4eba\u306e\u500b\u4eba\u306b\u3088\u3063\u3066\u8a2d\u7acb\u3055\u308c\u305f\u5358\u72ec\u5275\u696d\u8005\u6709\u9650\u8cac\u4efb\u4f1a\u793e<\/li>\n\n\n\n<li>\u5354\u540c\u7d44\u5408\uff08koperasi\uff09\uff1a\u767b\u9332\u65e5\u304b\u3089\u6700\u95774\u5e74\u9593\u8ab2\u7a0e\u5bfe\u8c61<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u8cc7\u683c\u3092\u5931\u3063\u305f\u4eba<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6a19\u6e96 PT (\u30da\u30eb\u30bb\u30ed\u30a2\u30f3 \u30c6\u30eb\u30d0\u30bf\u30b9\u3001\u975e\u30da\u30ed\u30e9\u30f3\u30ac\u30f3)<\/li>\n\n\n\n<li>CV (Commanditaire Vennootschap \/ \u6709\u9650\u8cac\u4efb\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7)<\/li>\n\n\n\n<li>\u5408\u540d\u4f1a\u793e\uff08\u4e00\u822c\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\uff09<\/li>\n\n\n\n<li>BUMDes\uff08\u6751\u55b6\u4f01\u696d\uff09<\/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><em>PP 20\/2026\u3067\u306f\u3001\u5a5a\u524d\u5951\u7d04\u3092\u7d50\u3093\u3067\u3044\u308b\u592b\u5a66\u306b\u5bfe\u3059\u308b\u96c6\u8a08\u30eb\u30fc\u30eb\u3082\u5c0e\u5165\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u592b\u5a66\u305d\u308c\u305e\u308c\u304c\u5225\u3005\u306e\u4e8b\u696d\u4f53\u3092\u7d4c\u55b6\u3057\u3066\u3044\u308b\u5834\u5408\u3001PPh Final UMKM\u306e\u8cc7\u683c\u3092\u5224\u65ad\u3059\u308b\u969b\u306b\u306f\u3001\u4e21\u8005\u306e\u5408\u8a08\u58f2\u4e0a\u9ad8\u304c\u5408\u7b97\u3055\u308c\u307e\u3059\u3002.<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u7a0e\u5236\u4e0a\u306e\u5f71\u97ff\uff1a\u6cd5\u4eba\u6240\u5f97\u7a0e\u304c0.5%\u304b\u308922%\u306b\u5897\u52a0<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PPh Final UMKM\u5236\u5ea6\u306e\u9069\u7528\u5bfe\u8c61\u5916\u3068\u306a\u308bPT\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u3053\u306e\u5909\u66f4\u306f\u3001\u7dcf\u53ce\u5165\u3067\u306f\u306a\u304f\u7d14\u8ab2\u7a0e\u5229\u76ca\u306b\u9069\u7528\u3055\u308c\u308b\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6a19\u6e96\u6cd5\u4eba\u7a0e\u738722%\u3078\u306e\u79fb\u884c\u3092\u610f\u5473\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u7a0e\u7387\u3068\u8a08\u7b97\u65b9\u6cd5\u306e\u4e21\u9762\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u5909\u66f4\u3067\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3068\u306f\u3044\u3048\u3001\u660e\u308b\u3044\u5146\u3057\u3082\u3042\u308b\u3002\u6240\u5f97\u7a0e\u6cd5\u7b2c31E\u6761\u306b\u57fa\u3065\u304d\u3001\u5e74\u9593\u7dcf\u58f2\u4e0a\u9ad8\u304c500\u5104\u30eb\u30d4\u30a2\u672a\u6e80\u306ePT\u4f01\u696d\u306f\u3001\u58f2\u4e0a\u9ad8\u306e\u3046\u306148\u5104\u30eb\u30d4\u30a2\u307e\u3067\u306e\u8ab2\u7a0e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u3001\u6a19\u6e96\u7a0e\u7387\u304b\u308950%\u306e\u5272\u5f15\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5f53\u8a72\u6240\u5f97\u90e8\u5206\u306e\u5b9f\u52b9\u7a0e\u7387\u306f11%\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u308b\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u6bd4\u8f03\uff1aPT\u4f01\u696d\u306b\u5bfe\u3059\u308b\u65e7\u7a0e\u5236\u3068\u65b0\u7a0e\u5236<\/strong>PP 55\/2022 \u306e\u4e0b\u3067\u306f\u3001\u7dcf\u53ce\u5165\u306b\u5bfe\u3057\u3066 0.5% \u304c\u9069\u7528\u3055\u308c\u307e\u3059 (\u4f8b: 40\u5104\u30eb\u30d4\u30a2\u306e\u53ce\u5165 = 2,000\u4e07\u30eb\u30d4\u30a2\u306e\u7a0e\u91d1)\u3002PP 20\/2026 \u306e\u4e0b\u3067\u306f\u3001\u8ab2\u7a0e\u5bfe\u8c61\u7d14\u5229\u76ca\u306b\u5bfe\u3057\u3066 22% \u304c\u9069\u7528\u3055\u308c\u3001\u9069\u683c\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u7b2c 31E \u6761\u306b\u57fa\u3065\u304d 50% \u306e\u6e1b\u984d\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u5b9f\u969b\u306e\u7d0d\u7a0e\u984d\u306f\u63a7\u9664\u53ef\u80fd\u306a\u7d4c\u8cbb\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d14\u5229\u76ca\u306b\u57fa\u3065\u304f\u30e2\u30c7\u30eb\u304c\u5fc5\u305a\u3057\u3082\u60aa\u3044\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u6a19\u6e96\u7684\u306a\u6cd5\u4eba\u6240\u5f97\u7a0e\u5236\u5ea6\u306e\u4e0b\u3067\u904b\u55b6\u3055\u308c\u3066\u3044\u308bPT\u4f01\u696d\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u524d\u306b\u3001\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u3001\u5bb6\u8cc3\u3001\u904b\u55b6\u8cbb\u306a\u3069\u306e\u6b63\u5f53\u306a\u4e8b\u696d\u7d4c\u8cbb\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u9069\u5207\u306a\u7c3f\u8a18\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u5b9f\u8cea\u7684\u306a\u7a0e\u8ca0\u62c5\u3092\u7ba1\u7406\u53ef\u80fd\u306a\u7bc4\u56f2\u306b\u6291\u3048\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>\u30d7\u30ed\u306e\u30d2\u30f3\u30c8<\/strong><em> PPh Final UMKM\u5236\u5ea6\u304b\u3089\u6a19\u6e96\u6cd5\u4eba\u7a0e\u5236\u5ea6\u306b\u79fb\u884c\u3059\u308b\u4f01\u696d\u306f\u3001\u65e9\u671f\u306b\u9069\u5207\u306a\u4f1a\u8a08\u30a4\u30f3\u30d5\u30e9\u306b\u6295\u8cc7\u3059\u3079\u304d\u3067\u3059\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306eCoretax\u5236\u5ea6\u306e\u4e0b\u3067\u306f\u3001\u63a7\u9664\u3092\u6700\u5927\u9650\u306b\u6d3b\u7528\u3057\u3001\u76e3\u67fb\u306b\u5099\u3048\u308b\u305f\u3081\u306b\u3001\u6b63\u78ba\u306a\u8ca1\u52d9\u8a18\u9332\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002.<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u79fb\u884c\u671f\u9593\uff1a\u65e2\u306b\u5236\u5ea6\u306b\u53c2\u52a0\u3057\u3066\u3044\u308bPT\u4f01\u696d\u306f\u3069\u3046\u306a\u308b\u306e\u304b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PP 20\/2026\u306f\u3001\u65e2\u306b0.5%\u5236\u5ea6\u306b\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u4e8b\u696d\u8005\u3092\u76f4\u3061\u306b\u6392\u9664\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u540c\u898f\u5247\u306b\u306f\u3001\u7b2c2\u6761(e)\u9805\u306b\u57fa\u3065\u304f\u7d4c\u904e\u63aa\u7f6e\u898f\u5b9a\u304c\u542b\u307e\u308c\u3066\u304a\u308a\u3001\u5bfe\u8c61\u3068\u306a\u308b\u4e8b\u696d\u8005\u306f\u3001\u65e2\u5b58\u306e\u671f\u9650\u304c\u5207\u308c\u308b\u307e\u3067PPh Final UMKM\u30ec\u30fc\u30c8\u3092\u5f15\u304d\u7d9a\u304d\u4f7f\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">PP 55\/2022\u306e\u4ee5\u524d\u306e\u898f\u5247\u3067\u306f\u3001PT\u4f01\u696d\u306f\u767b\u9332\u304b\u3089\u6700\u95773\u5e74\u9593\u30010.5%\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3057\u305f\u3002CV\u3001Firma\u3001BUMDes\u306b\u306f4\u5e74\u9593\u306e\u9069\u7528\u671f\u9593\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u3053\u308c\u3089\u306e\u671f\u9593\u304c\u7d42\u4e86\u3059\u308b\u3068\u3001\u4f01\u696d\u306f\u5ef6\u9577\u306a\u3057\u306b\u901a\u5e38\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u5236\u5ea6\u306b\u79fb\u884c\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u79fb\u884c\u671f\u9593\u306e\u6982\u8981<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>PT\u4f01\u696d\uff1a <\/strong>3\u5e74\u9593\u306e\u6a29\u5229\u671f\u9593\u304c\u7d42\u4e86\u3059\u308b\u307e\u3067\u30010.5%\u306e\u4f7f\u7528\u3092\u7d99\u7d9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong>\u5c65\u6b74\u66f8\u3068\u4f1a\u793e\u540d\uff1a <\/strong>4\u5e74\u9593\u306e\u6a29\u5229\u671f\u9593\u304c\u7d42\u4e86\u3059\u308b\u307e\u3067\u30010.5%\u306e\u4f7f\u7528\u3092\u7d99\u7d9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong>BUMDes: <\/strong>\u540c\u30584\u5e74\u9593\u306e\u671f\u9593\u304c\u9069\u7528\u3055\u308c\u307e\u3059<\/li>\n\n\n\n<li><strong>\u79fb\u884c\u5f8c\uff1a <\/strong>\u6240\u5f97\u7a0e\u6cd5\u7b2c17\u6761\u306b\u57fa\u3065\u304f\u6a19\u6e96\u6cd5\u4eba\u6240\u5f97\u7a0e\u3078\u306e\u5f37\u5236\u7684\u306a\u79fb\u884c<\/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><em> \u4e8b\u696d\u4e3b\u306f\u3001\u81ea\u793e\u304cPPh Final UMKM\u306b\u6700\u521d\u306b\u767b\u9332\u3055\u308c\u305f\u6642\u671f\u3092\u78ba\u8a8d\u3057\u3001\u79fb\u884c\u671f\u9593\u304c\u7d42\u4e86\u3059\u308b\u6b63\u78ba\u306a\u6642\u671f\u3092\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u9069\u5207\u306a\u6642\u671f\u306b\u7a0e\u52d9\u7533\u544a\u3092\u66f4\u65b0\u3057\u306a\u3044\u3068\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u52d9\u57f7\u884c\u5236\u5ea6\u306b\u57fa\u3065\u304d\u884c\u653f\u7f70\u304c\u79d1\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002.<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u653f\u5e9c\u306e\u8ad6\u7406\uff1a\u7db2\u306e\u5f37\u5316<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8ca1\u52d9\u7701\u306f\u3001PP 20\/2026\u306e\u6839\u62e0\u306b\u3064\u3044\u3066\u900f\u660e\u6027\u3092\u3082\u3063\u3066\u8aac\u660e\u3057\u3066\u304d\u305f\u3002\u5f53\u5c40\u8005\u306b\u3088\u308b\u3068\u3001\u4e00\u90e8\u306e\u5927\u898f\u6a21\u4e8b\u696d\u8005\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u4e2d\u5c0f\u4f01\u696d\u7a0e\u52362026\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u3088\u3046\u306b\u898b\u305b\u304b\u3051\u308b\u305f\u3081\u3001\u610f\u56f3\u7684\u306b\u4e8b\u696d\u3092\u8907\u6570\u306e\u5c0f\u898f\u6a21\u4e8b\u696d\u4f53\u306b\u5206\u5272\u3057\u3066\u3044\u305f\u3068\u3044\u3046\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u6163\u884c\u306f\u3001\u771f\u306e\u96f6\u7d30\u30fb\u4e2d\u5c0f\u4f01\u696d\u3092\u652f\u63f4\u3059\u308b\u305f\u3081\u306b\u8a2d\u8a08\u3055\u308c\u305f\u653f\u7b56\u306e\u8da3\u65e8\u3092\u6b6a\u3081\u3066\u304a\u308a\u3001\u5927\u4f01\u696d\u306e\u79df\u7a0e\u56de\u907f\u7b56\u3068\u3057\u3066\u5229\u7528\u3055\u308c\u308b\u3053\u3068\u3092\u610f\u56f3\u3057\u305f\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002Coretax\u306e\u5c0e\u5165\u306b\u3088\u308a\u3001\u7a0e\u52d9\u7dcf\u5c40\u306f\u8907\u6570\u306e\u4e8b\u696d\u4f53\u306b\u308f\u305f\u308b\u5b9f\u8cea\u7684\u6240\u6709\u8005\u3092\u7279\u5b9a\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u3001\u3053\u306e\u3088\u3046\u306a\u69cb\u9020\u5316\u304c\u4ee5\u524d\u3088\u308a\u3082\u306f\u308b\u304b\u306b\u660e\u78ba\u306b\u306a\u308a\u307e\u3057\u305f\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Coretax\u3068\u306f\u4f55\u3067\u3059\u304b\uff1f<\/strong> Coretax\u306f\u30012025\u5e74\u306b\u5c0e\u5165\u3055\u308c\u305f\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7d71\u5408\u30c7\u30b8\u30bf\u30eb\u7a0e\u52d9\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3067\u3059\u3002\u8907\u6570\u306e\u4e8b\u696d\u4f53\u9593\u3067\u7d0d\u7a0e\u8005\u30c7\u30fc\u30bf\u3092\u9023\u643a\u3055\u305b\u308b\u3053\u3068\u3067\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u95a2\u9023\u5f53\u4e8b\u8005\u9593\u53d6\u5f15\u3001\u4e8b\u696d\u4f53\u9593\u306e\u6240\u6709\u69cb\u9020\u3001\u304a\u3088\u3073\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u9055\u53cd\u3092\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u3067\u691c\u51fa\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u653f\u4ee420\/2026\u53f7\u3067\u306f\u3001\u8d08\u53ce\u8cc4\u3001\u8b1d\u793c\u3001\u307e\u305f\u306f\u6c5a\u8077\u306b\u95a2\u9023\u3059\u308b\u3042\u3089\u3086\u308b\u652f\u6255\u3044\u3092\u4e8b\u696d\u7d4c\u8cbb\u3068\u3057\u3066\u63a7\u9664\u3059\u308b\u3053\u3068\u3092\u660e\u793a\u7684\u306b\u7981\u6b62\u3059\u308b\u65b0\u305f\u306a\u898f\u5b9a\u304c\u5c0e\u5165\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u304cOECD\u52a0\u76df\u30d7\u30ed\u30bb\u30b9\u3092\u9032\u3081\u308b\u4e2d\u3067\u3001OECD\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u57fa\u6e96\u3078\u306e\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u306b\u6cbf\u3063\u305f\u3082\u306e\u3067\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u63a2\u691c\u3059\u308b\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/businesshubasia.com\/ja\/pph-final-property-indonesia\/\">PPh\u306b\u3088\u308b\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u4e0d\u52d5\u7523\u53d6\u5f15\u306b\u95a2\u3059\u308b\u6700\u7d42\u5831\u544a\u66f8\uff1a\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u306e\u305f\u3081\u306e\u5b8c\u5168\u30ac\u30a4\u30c9<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/businesshubasia.com\/ja\/tax-in-indonesia\/\">\u5916\u56fd\u4eba\u500b\u4eba\u6295\u8cc7\u5bb6\u306e\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u6240\u5f97\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u65b9\u6cd5<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/businesshubasia.com\/ja\/indonesia-tax-overpayment-refund\/\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u91d1\u904e\u6255\u3044\u9084\u4ed8\uff1a\u5916\u56fd\u4f01\u696d\u304c\u77e5\u3063\u3066\u304a\u304f\u3079\u304d2026\u5e74\u306e\u898f\u5247<\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u3053\u308c\u306f\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u4f55\u3092\u610f\u5473\u3059\u308b\u306e\u304b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u5916\u56fd\u4f01\u696d\u306e\u307b\u3068\u3093\u3069\u306f\u3001 <strong><a href=\"https:\/\/businesshubasia.com\/ja\/services\/company-registration-indonesia\/\">PT PMA (\u30da\u30ca\u30ca\u30de\u30f3 \u30e2\u30fc\u30c0\u30eb \u30a2\u30b7\u30f3\u30b0)<\/a><\/strong>, \u3053\u308c\u306f\u6a19\u6e96\u7684\u306a\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u69cb\u9020\u3067\u3059\u3002PT PMA\u306f\u3053\u308c\u307e\u3067PPh Final UMKM\u5236\u5ea6\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u3053\u3068\u304c\u306a\u3044\u305f\u3081\u3001PP 20\/2026\u306f\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u306b\u5bfe\u3059\u308b\u65e2\u5b58\u306e\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u3092\u64a4\u5ec3\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u3053\u306e\u898f\u5236\u306f\u4f9d\u7136\u3068\u3057\u3066\u3044\u304f\u3064\u304b\u306e\u30ab\u30c6\u30b4\u30ea\u30fc\u306e\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u95a2\u9023\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306ePT\uff08\u975e\u516c\u958b\u4f01\u696d\uff09\u306b\u5c11\u6570\u682a\u4e3b\u3068\u3057\u3066\u51fa\u8cc7\u3059\u308b\u8005\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u5408\u5f01\u4e8b\u696d\u3092\u7d44\u6210\u3059\u308b\u8005\u3001\u3042\u308b\u3044\u306f\u73fe\u5730\u306e\u4e2d\u5c0f\u4f01\u696d\u30d1\u30fc\u30c8\u30ca\u30fc\u306b\u52a9\u8a00\u3092\u884c\u3046\u8005\u306f\u3001\u3053\u306e\u65b0\u3057\u3044\u898f\u5247\u304c\u30d3\u30b8\u30cd\u30b9\u30d1\u30fc\u30c8\u30ca\u30fc\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u7fa9\u52d9\u306b\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u304b\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u304a\u3088\u3073PT PMA\u4fdd\u6709\u8005\u5411\u3051\u306e\u91cd\u8981\u30dd\u30a4\u30f3\u30c8<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u6a19\u6e96PT PMA\u7a0e\u7387\uff1a <\/strong>\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u7d14\u6cd5\u4eba\u5229\u76ca\u306b\u5bfe\u3059\u308b\u7a0e\u738722%\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6cd5\u4eba\u7a0e\u73872026\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u3002<\/li>\n\n\n\n<li><strong>PT PMA\u306f\u8cc7\u683c\u3092\u6e80\u305f\u3057\u3066\u3044\u307e\u305b\u3093\u3002 <\/strong>0.5% PPh \u6700\u7d42 UMKM \u30ec\u30fc\u30c8\u306e\u5834\u5408\u3001\u76f4\u63a5\u7684\u306a\u5909\u66f4\u306f\u3042\u308a\u307e\u305b\u3093<\/li>\n\n\n\n<li><strong>\u5408\u5f01\u4e8b\u696d\u306e\u69cb\u9020\uff1a <\/strong>\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u304c\u3001\u5f53\u8a72\u5236\u5ea6\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u305f\u73fe\u5730PT\u306e\u682a\u5f0f\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u4e8b\u696d\u4f53\u306f\u73fe\u5728\u79fb\u884c\u63aa\u7f6e\u306b\u76f4\u9762\u3057\u3066\u3044\u308b\u3002<\/li>\n\n\n\n<li><strong>PT PMA\u306e\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u7d0d\u7a0e\u7fa9\u52d9\uff1a <\/strong>\u5909\u66f4\u306f\u306a\u3044\u304c\u3001Coretax \u306b\u57fa\u3065\u304f\u5e74\u6b21\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3067\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u5185\u53d6\u5f15\u306e\u6b63\u78ba\u306a\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u5316\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/li>\n\n\n\n<li><strong>\u79df\u7a0e\u6761\u7d04\uff1a <\/strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u4e8c\u91cd\u8ab2\u7a0e\u9632\u6b62\u5354\u5b9a\u306f\u3001\u6295\u8cc7\u5bb6\u306e\u672c\u56fd\u306b\u3088\u3063\u3066\u306f\u3001\u5229\u76ca\u9001\u91d1\u6642\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3092\u8efd\u6e1b\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\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><em> PT\u307e\u305f\u306fPT PMA\u3092\u901a\u3058\u3066\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u306f\u3001\u6cd5\u4eba\u5f62\u614b\u3092\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6700\u9069\u306a\u9078\u629e\u306f\u3001\u6240\u6709\u6a29\u8981\u4ef6\u3001\u696d\u7a2e\u5236\u9650\u3001\u304a\u3088\u3073\u7d0d\u7a0e\u7fa9\u52d9\u306b\u3088\u3063\u3066\u6c7a\u307e\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306f\u3059\u3079\u3066\u3001\u73fe\u5730\u306e\u5c02\u9580\u5bb6\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u3066\u8a55\u4fa1\u3059\u308b\u306e\u304c\u6700\u5584\u3067\u3059\u3002.<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u5730\u5143\u4f01\u696d\u7d4c\u55b6\u8005\u304a\u3088\u3073\u4e2d\u5c0f\u96f6\u7d30\u4f01\u696d\u7d4c\u55b6\u8005\u3078\u306e\u5f71\u97ff<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u8d77\u696d\u5bb6\u3084\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u8005\u306b\u3068\u3063\u3066\u306f\u3001\u72b6\u6cc1\u306f\u3088\u308a\u8907\u96d1\u3067\u3059\u3002\u500b\u4eba\u7d0d\u7a0e\u8005\u306f\u5f71\u97ff\u3092\u53d7\u3051\u305a\u3001\u5f15\u304d\u7d9a\u304dPPh Final UMKM\u5236\u5ea6\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001PP 20\/2026\u306b\u57fa\u3065\u304f\u8ffd\u52a0\u7684\u306a\u7279\u5178\u3068\u3057\u3066\u3001\u305d\u306e\u9069\u7528\u7bc4\u56f2\u306f2025\u5e74\u30682026\u5e74\u306e\u8ab2\u7a0e\u5e74\u5ea6\u307e\u3067\u5ef6\u9577\u3055\u308c\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">CV\uff08\u6cd5\u4eba\u5f62\u614b\uff09\u307e\u305f\u306f\u6a19\u6e96PT\uff08\u6709\u9650\u8cac\u4efb\u4f1a\u793e\uff09\u3092\u901a\u3058\u3066\u4e8b\u696d\u3092\u904b\u55b6\u3057\u3066\u3044\u308b\u7d4c\u55b6\u8005\u306f\u3001\u79fb\u884c\u671f\u9593\u304c\u7d42\u4e86\u3059\u308b\u3068\u3001\u305d\u306e\u5909\u5316\u3092\u6700\u3082\u76f4\u63a5\u7684\u306b\u5b9f\u611f\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002\u591a\u304f\u306e\u7d4c\u55b6\u8005\u304c\u76f4\u9762\u3059\u308b\u6c7a\u65ad\u306f\u3001\u7d44\u7e54\u518d\u7de8\u3092\u884c\u3046\u304b\u3001PT Perorangan\uff08\u6709\u9650\u8cac\u4efb\u4f1a\u793e\uff09\u306b\u79fb\u884c\u3059\u308b\u304b\u3001\u3042\u308b\u3044\u306f\u5358\u306b\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6a19\u6e96\u6700\u7d42\u6240\u5f97\u7a0e\u6cd5\u4eba\u5236\u5ea6\u3078\u306e\u79fb\u884c\u8a08\u753b\u3092\u7acb\u3066\u308b\u304b\u3001\u3068\u3044\u3046\u70b9\u3067\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e8b\u696d\u306e\u7a2e\u985e\u306b\u5fdc\u3058\u305f\u5b9f\u8df5\u7684\u306a\u624b\u9806<\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u500b\u4eba\u7d0d\u7a0e\u8005\uff1a <\/strong>\u7279\u6bb5\u306e\u624b\u7d9a\u304d\u306f\u4e0d\u8981\u3067\u3059\u3002\u3053\u306e\u5236\u5ea6\u306f\u7d99\u7d9a\u3055\u308c\u3001\u5c11\u306a\u304f\u3068\u30822026\u5e74\u5ea6\u307e\u3067\u5ef6\u9577\u3055\u308c\u3066\u3044\u307e\u3059\u3002.<\/li>\n\n\n\n<li><strong>\u5354\u540c\u7d44\u5408: <\/strong>\u767b\u9332\u65e5\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u30024\u5e74\u9593\u306e\u671f\u9593\u306f\u3001\u5236\u5ea6\u304c\u521d\u3081\u3066\u5229\u7528\u3055\u308c\u305f\u65e5\u3067\u306f\u306a\u304f\u3001\u767b\u9332\u65e5\u304b\u3089\u59cb\u307e\u308a\u307e\u3059\u3002.<\/li>\n\n\n\n<li><strong>PT\u793e\uff1a <\/strong>3\u5e74\u9593\u306e\u79fb\u884c\u671f\u9593\u306e\u7d42\u4e86\u65e5\u3092\u8a08\u7b97\u3057\u3001\u6a19\u6e96\u4f1a\u8a08\u5236\u5ea6\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306e\u4f1a\u8a08\u30a4\u30f3\u30d5\u30e9\u3092\u6e96\u5099\u3057\u3066\u304f\u3060\u3055\u3044\u3002.<\/li>\n\n\n\n<li><strong>CV\u307e\u305f\u306fFirma: <\/strong>PT\u3068\u540c\u69d8\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u3067\u3001\u79fb\u884c\u671f\u9593\u306f4\u5e74\u9593\u3067\u3042\u308b\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u3002.<\/li>\n\n\n\n<li><strong>\u7d44\u7e54\u518d\u7de8\u3092\u691c\u8a0e\u4e2d\uff1a <\/strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u4f1a\u793e\u6cd5\u306e\u4e0b\u3067\u3001PT Perorangan\u3078\u306e\u7d44\u7e54\u5909\u66f4\u304c\u5b9f\u73fe\u53ef\u80fd\u304b\u3069\u3046\u304b\u3092\u8a55\u4fa1\u3059\u308b\u3002\u3053\u308c\u306f\u3001\u6cd5\u5f8b\u304a\u3088\u3073\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u52a9\u8a00\u3092\u5fc5\u8981\u3068\u3059\u308b\u7d44\u7e54\u69cb\u9020\u4e0a\u306e\u6c7a\u5b9a\u3067\u3042\u308b\u3002.<\/li>\n<\/ol>\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><em> 2026\u5e74\u306e\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6cd5\u4eba\u7a0e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306b\u5411\u3051\u3066\u4e8b\u524d\u306b\u8a08\u753b\u3092\u7acb\u3066\u308b\u4f01\u696d\u306f\u3001\u79fb\u884c\u671f\u9593\u304c\u7d42\u4e86\u3059\u308b\u307e\u3067\u5f85\u3064\u4f01\u696d\u3088\u308a\u3082\u306f\u308b\u304b\u306b\u6709\u5229\u306a\u7acb\u5834\u306b\u7acb\u3064\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002\u58f2\u4e0a\u9ad8\u8ab2\u7a0e\u30e2\u30c7\u30eb\u304b\u3089\u7d14\u5229\u76ca\u8ab2\u7a0e\u30e2\u30c7\u30eb\u3078\u306e\u79fb\u884c\u306b\u306f\u3001\u9069\u5207\u306a\u8a18\u9332\u3092\u30bc\u30ed\u304b\u3089\u69cb\u7bc9\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002.<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u8981\u7d04\uff1aPP 20\/2026\u306e\u4e3b\u306a\u8981\u70b9<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>PP 20\/2026\u306f2026\u5e744\u670822\u65e5\u306b\u7f72\u540d\u3055\u308c\u305f\u3002 <\/strong>\u307e\u305f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u4e2d\u5c0f\u96f6\u7d30\u4f01\u696d\u7d0d\u7a0e\u8005\u306b\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\u5236\u5ea6\u3092\u6539\u6b63\u3059\u308b\u3002.<\/li>\n\n\n\n<li><strong>PPh Final UMKM (0.5%) \u306f\u3001\u4ee5\u4e0b\u306e\u3082\u306e\u306b\u306e\u307f\u9069\u7528\u3055\u308c\u307e\u3059\u3002 <\/strong>\u500b\u4eba\u7d0d\u7a0e\u8005\u3001PT Perorangan\u3001\u304a\u3088\u3073\u5354\u540c\u7d44\u5408\uff08\u767b\u9332\u5f8c4\u5e74\u4ee5\u5185\uff09\u3002.<\/li>\n\n\n\n<li><strong>2026\u5e74\u4ee5\u964d\u306f\u9664\u5916\u3055\u308c\u307e\u3059\u3002 <\/strong>\u6a19\u6e96\u306e PT\u3001CV\u3001Firma\u3001\u304a\u3088\u3073 BUMDes\u3002.<\/li>\n\n\n\n<li><strong>\u7d4c\u904e\u63aa\u7f6e\u304c\u5b58\u5728\u3059\u308b\u3002 <\/strong>\u5f71\u97ff\u3092\u53d7\u3051\u308b\u4e8b\u696d\u4f53\u306f\u3001\u5f53\u521d\u306e\u6a29\u5229\u671f\u9593\u304c\u6e80\u4e86\u3059\u308b\u307e\u3067\u30010.5%\u3092\u5f15\u304d\u7d9a\u304d\u4f7f\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002.<\/li>\n\n\n\n<li><strong>\u79fb\u884c\u5f8c\uff1a <\/strong>\u4f01\u696d\u306f\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u7d14\u5229\u76ca\u306b\u5bfe\u3057\u3066\u3001\u6a19\u6e96\u6cd5\u4eba\u6240\u5f97\u7a0e\u738722%\u3092\u9069\u7528\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002.<\/li>\n\n\n\n<li><strong>\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\uff08PT PMA\uff09\uff1a <\/strong>PT PMA\u306f\u305d\u3082\u305d\u3082\u3053\u306e\u5236\u5ea6\u306e\u5bfe\u8c61\u3067\u306f\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u76f4\u63a5\u7684\u306a\u5f71\u97ff\u306f\u3042\u308a\u307e\u305b\u3093\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Coretax\u306e\u57f7\u884c\uff1a <\/strong>\u3053\u308c\u306b\u3088\u308a\u3001\u6cd5\u4ee4\u9055\u53cd\u3084\u7d44\u7e54\u306e\u5206\u65ad\u304c\u3053\u308c\u307e\u3067\u4ee5\u4e0a\u306b\u5bb9\u6613\u306b\u691c\u51fa\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u9069\u5207\u306a\u7a0e\u5236\u69cb\u9020\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u304c\u3001\u3053\u308c\u307e\u3067\u4ee5\u4e0a\u306b\u91cd\u8981\u306b\u306a\u3063\u3066\u3044\u308b\u7406\u7531<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">2026\u5e74\u306e\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u5236\u74b0\u5883\u306f\u3001\u3053\u308c\u307e\u3067\u4ee5\u4e0a\u306b\u9ad8\u5ea6\u5316\u3057\u3001\u30c7\u30fc\u30bf\u4e3b\u5c0e\u578b\u3068\u306a\u308a\u3001\u76f8\u4e92\u63a5\u7d9a\u6027\u3082\u9ad8\u307e\u3063\u3066\u3044\u308b\u3002Coretax\u306e\u5c0e\u5165\u306f\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u30b0\u30ec\u30fc\u30be\u30fc\u30f3\u3067\u4e8b\u696d\u3092\u5c55\u958b\u3059\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u30ea\u30b9\u30af\u8a55\u4fa1\u306e\u3042\u308a\u65b9\u3092\u6839\u672c\u7684\u306b\u5909\u9769\u3057\u305f\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3046\u3057\u305f\u5909\u5316\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u304f\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u7d4c\u9a13\u8c4a\u5bcc\u306a\u73fe\u5730\u306e\u7a0e\u52d9\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u3068\u306e\u9023\u643a\u306f\u3082\u306f\u3084\u9078\u629e\u80a2\u3067\u306f\u306a\u304f\u5fc5\u9808\u4e8b\u9805\u3067\u3059\u3002PPh Final UMKM\u304b\u3089\u306e\u79fb\u884c\u3092\u6e96\u5099\u3057\u3066\u3044\u308bPT\u4f01\u696d\u3067\u3042\u308c\u3001\u65b0\u305f\u306a\u6cd5\u4eba\u5f62\u614b\u3092\u8a08\u753b\u3057\u3066\u3044\u308b\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u3067\u3042\u308c\u3001\u6b63\u78ba\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306f\u4f01\u696d\u3068\u305d\u306e\u7d4c\u55b6\u9663\u306e\u4e21\u65b9\u3092\u4fdd\u8b77\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Business Hub Asia\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u4f01\u696d\u767b\u9332\u3084\u7a0e\u52d9\u767b\u9332\u304b\u3089\u5e74\u6b21\u7533\u544a\u3001Coretax\u306e\u5229\u7528\u306b\u81f3\u308b\u307e\u3067\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30e9\u30a4\u30d5\u30b5\u30a4\u30af\u30eb\u5168\u4f53\u306b\u308f\u305f\u3063\u3066\u56fd\u5185\u5916\u306e\u4f01\u696d\u3092\u652f\u63f4\u3057\u3066\u3044\u307e\u3059\u3002PPh Final UMKM\u3078\u306e\u79fb\u884c\u3092\u63a7\u3048\u3066\u3044\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u898f\u5236\u306e\u8a73\u7d30\u3068\u5b9f\u52d9\u4e0a\u306e\u5f71\u97ff\u306e\u4e21\u65b9\u3092\u7406\u89e3\u3057\u3066\u3044\u308b\u30d1\u30fc\u30c8\u30ca\u30fc\u3092\u6301\u3064\u3053\u3068\u306f\u3001\u5927\u304d\u306a\u9055\u3044\u3092\u751f\u307f\u51fa\u3057\u307e\u3059\u3002.<\/p>","protected":false},"excerpt":{"rendered":"<p>Indonesia quietly made one of its most significant tax adjustments in years. In April 2026, the government issued Government Regulation No. 20 of 2026 (PP 20\/2026), directly reshaping who can benefit from the PPh Final UMKM scheme, which is the 0.5% final income tax facility that has supported small businesses since 2018. The change removes standard PT companies, CV, and Firma from the list of eligible taxpayers. For businesses that have been using this simplified tax scheme, the implications are real and time-sensitive. This article breaks down exactly what changed, who is affected, and what steps businesses and investors should take next. What Is PPh Final UMKM and Why It [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":9351,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[92,15],"tags":[],"country":[9],"service-category":[49],"class_list":["post-9349","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-accounting","category-news-updates","country-indonesia","service-category-tax-accounting"],"acf":[],"_links":{"self":[{"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/9349","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=9349"}],"version-history":[{"count":2,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/9349\/revisions"}],"predecessor-version":[{"id":10529,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/9349\/revisions\/10529"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/media\/9351"}],"wp:attachment":[{"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/media?parent=9349"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/categories?post=9349"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/tags?post=9349"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/country?post=9349"},{"taxonomy":"service-category","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/service-category?post=9349"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}