{"id":10288,"date":"2026-08-17T13:49:07","date_gmt":"2026-08-17T06:49:07","guid":{"rendered":"https:\/\/businesshubasia.com\/"},"modified":"2026-08-26T11:24:14","modified_gmt":"2026-08-26T04:24:14","slug":"dividend-repatriation-profit-remittance-indonesia","status":"publish","type":"post","link":"https:\/\/businesshubasia.com\/zh\/dividend-repatriation-profit-remittance-indonesia\/","title":{"rendered":"\u5370\u5c3c\u80a1\u606f\u6c47\u56de\u548c\u5229\u6da6\u6c47\u6b3e\uff1a\u5916\u56fd\u6295\u8d44\u8005\u57282026\u5e74\u9700\u8981\u652f\u4ed8\u4ec0\u4e48"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u672c\u6307\u5357\u9002\u7528\u4e8e\u5370\u5c3cPT PMA\uff08\u5916\u8d44\u6709\u9650\u8d23\u4efb\u516c\u53f8\uff09\u6216\u5916\u8d44\u94f6\u884c\u5206\u652f\u673a\u6784\u3001BUJKA\u6216KPPA Migas\uff08\u88ab\u5f52\u7c7b\u4e3aBUT\uff09\u7684\u8d22\u52a1\u603b\u76d1\u3001\u5916\u8d44\u80a1\u4e1c\u548c\u56fd\u5bb6\u7ecf\u7406\u3002\u9605\u8bfb\u540e\uff0c\u4ed6\u4eec\u5c06\u6e05\u695a\u4e86\u89e3\u80a1\u606f\u6c47\u56de\u548c\u5229\u6da6\u6c47\u51fa\u7684\u7a0e\u6536\u65b9\u5f0f\uff0c\u4ee5\u53ca\u5982\u4f55\u5408\u6cd5\u5730\u964d\u4f4e\u76f8\u5173\u6210\u672c\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636e\u5370\u5c3c\u6240\u5f97\u7a0e\u6cd5\u7b2c26\u6761\uff08\u6700\u8fd1\u4e00\u6b21\u4fee\u8ba2\u65e5\u671f\u4e3a[\u65e5\u671f]\uff09\uff0c\u5370\u5c3c\u80a1\u606f\u6c47\u56de\u9700\u7f34\u7eb3\u6240\u5f97\u7a0e\u3002 <a href=\"https:\/\/peraturan.bpk.go.id\/Details\/185162\/uu-no-7-tahun-2021?a=4JDQ953D\" target=\"_blank\" rel=\"noopener\">2021\u5e74\u7b2c7\u53f7\u7a0e\u6536\u6cd5\u89c4\u534f\u8c03\u6cd5\uff08UU HPP\uff09<\/a>. \u9ed8\u8ba4\u7a0e\u7387\u4e3a 20%\uff0c\u5728\u8d44\u91d1\u79bb\u5f00\u8be5\u56fd\u4e4b\u524d\u4ece\u603b\u80a1\u606f\u4e2d\u6263\u9664\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f46\uff08\u5370\u5c3c\u7684\u5e38\u8bbe\u673a\u6784\u7a0e\u5206\u7c7b\u4e3a Bentuk Usaha Tetap\uff09\u9762\u4e34\u7740\u7c7b\u4f3c\u7684 20% \u5206\u652f\u673a\u6784\u5229\u6da6\u7a0e\uff0c\u8be5\u7a0e\u9879\u9488\u5bf9\u6c47\u51fa\u7684\u5229\u6da6\u5f81\u6536\uff0c\u662f\u5728\u5df2\u7f34\u7eb3\u7684\u6807\u51c6\u4f01\u4e1a\u6240\u5f97\u7a0e\u4e4b\u5916\u989d\u5916\u5f81\u6536\u7684\uff0c\u56e0\u6b64\u4ece\u4e00\u5f00\u59cb\u5c31\u9700\u8981\u5c06\u5176\u4f5c\u4e3a\u4e00\u9879\u5355\u72ec\u7684\u6210\u672c\u9879\u76ee\u8fdb\u884c\u89c4\u5212\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636e\u6211\u4eec\u4e3a\u5916\u56fd\u80a1\u4e1c\u63d0\u4f9b\u54a8\u8be2\u7684\u7ecf\u9a8c\uff0c\u7a0e\u7387\u672c\u8eab\u5f88\u5c11\u4f1a\u8ba9\u4eba\u611f\u5230\u610f\u5916\u3002\u771f\u6b63\u8ba9\u516c\u53f8\u63aa\u624b\u4e0d\u53ca\u7684\u662f\uff0c\u7531\u4e8e\u4f4f\u6240\u8bc1\u660e\u8fc7\u671f\u3001\u7531\u9519\u8bef\u7684\u673a\u6784\u7b7e\u7f72\uff0c\u6216\u8005\u6240\u5217\u7684\u6301\u80a1\u6bd4\u4f8b\u4e0e\u80a1\u6743\u7ed3\u6784\u8868\u4e0d\u7b26\uff0c\u5bfc\u81f4\u516c\u53f8\u5931\u53bb\u7a0e\u6536\u534f\u5b9a\u4f18\u60e0\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u65e0\u8bba\u591a\u5927\u8fd8\u662f\u5c11\u5c0f\uff0c\u8fd9\u79cd\u8ba1\u7b97\u9519\u8bef\u90fd\u4f1a\u9020\u6210\u5b9e\u9645\u635f\u5931\u3002\u9884\u6263\u7a0e\u6b3e\u4e0d\u8db3\u4f1a\u5bfc\u81f4\u7a0e\u52a1\u673a\u5173\u5904\u4ee5\u7f5a\u6b3e\u548c\u5229\u606f\uff0c\u800c\u9884\u6263\u7a0e\u6b3e\u8fc7\u591a\u5219\u4f1a\u5bfc\u81f4\u80a1\u4e1c\u4f9d\u6cd5\u6709\u6743\u83b7\u5f97\u7684\u8d44\u91d1\u65e0\u6cd5\u6536\u56de\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u80a1\u606f\u6c47\u56de\u548c\u5229\u6da6\u6c47\u51fa\u7a76\u7adf\u662f\u4ec0\u4e48\u610f\u601d\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u80a1\u606f\u6c47\u56de\u662f\u6307\u5370\u5c3c\u6709\u9650\u8d23\u4efb\u516c\u53f8\u5c06\u7a0e\u540e\u5229\u6da6\u4ee5\u80a1\u606f\u7684\u5f62\u5f0f\u8f6c\u79fb\u7ed9\u5176\u5916\u56fd\u80a1\u4e1c\u3002\u8fd9\u9700\u8981\u80a1\u4e1c\u51b3\u8bae\u6279\u51c6\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5229\u6da6\u6c47\u6b3e\u662f\u4e00\u4e2a\u66f4\u5e7f\u6cdb\u7684\u672f\u8bed\u3002\u5b83\u6db5\u76d6\u4e86PT PMA\u7684\u80a1\u606f\u5206\u914d\u4ee5\u53caBUT\uff08Bentuk Usaha Tetap\uff0c\u5373\u5e38\u8bbe\u673a\u6784\uff09\u5411\u5176\u6d77\u5916\u603b\u90e8\u7684\u89c6\u540c\u5229\u6da6\u8f6c\u79fb\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5370\u5c3c\u4e0d\u5411\u5927\u591a\u6570\u5916\u56fd\u6295\u8d44\u8005\u63d0\u4f9b\u8bbe\u7acb\u5206\u652f\u673a\u6784\u7684\u9009\u9879\u3002\u9664\u5c11\u6570\u53d7\u76d1\u7ba1\u884c\u4e1a\u5916\uff0c\u5916\u56fd\u516c\u53f8\u53ea\u80fd\u5728PT PMA\uff08\u5370\u5c3c\u6295\u8d44\u516c\u53f8\uff09\u548c\u4ee3\u8868\u5904\uff08KPPA\uff09\u4e4b\u95f4\u8fdb\u884c\u9009\u62e9\u3002\u7531\u4e8e\u4ee3\u8868\u5904\u4e0d\u80fd\u4ea7\u751f\u6536\u5165\uff0c\u56e0\u6b64\u65e0\u9700\u7f34\u7eb3\u6c47\u6b3e\u7a0e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f46\u5176\u5730\u4f4d\u901a\u5e38\u662f\u901a\u8fc7\u7279\u5b9a\u884c\u4e1a\u7684\u7ed3\u6784\u4ea7\u751f\u7684\uff0c\u4f8b\u5982\u7531 OJK \u76d1\u7ba1\u7684\u5916\u56fd\u94f6\u884c\u5206\u652f\u673a\u6784\u3001\u5efa\u7b51\u4ee3\u8868\u5904 (BUJKA) \u6216\u77f3\u6cb9\u548c\u5929\u7136\u6c14\u4ee3\u8868\u5904 (KPPA Migas)\uff0c\u6216\u8005\u901a\u8fc7\u9879\u76ee\u6d3b\u52a8\u6216\u9644\u5c5e\u4ee3\u7406\u4eba\u4ea7\u751f\u7684\u5e94\u7a0e\u5b58\u5728\uff0c\u800c\u4e0d\u662f\u901a\u8fc7\u72ec\u7acb\u7684\u516c\u53f8\u6ce8\u518c\u4ea7\u751f\u7684\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f46\u8be5\u516c\u53f8\u5e76\u672a\u6b63\u5f0f\u5ba3\u5e03\u6d3e\u53d1\u80a1\u606f\u3002\u6839\u636e\u5370\u5c3c\u7a0e\u6cd5\uff0c\u65e0\u8bba\u5f53\u5e74\u73b0\u91d1\u662f\u5426\u5b9e\u9645\u6d41\u51fa\u5370\u5c3c\uff0c\u5176\u7a0e\u540e\u5229\u6da6\u5747\u89c6\u4e3a\u5df2\u6c47\u56de\u603b\u90e8\u4ee5\u7f34\u7eb3\u7a0e\u6b3e\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u7b80\u7b54\uff1a\u9700\u8981\u7f34\u7eb3\u591a\u5c11\u7a0e\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636e\u5370\u5c3c\u6240\u5f97\u7a0e\u6cd5\u7b2c26\u6761\uff0c\u80a1\u606f\u6c47\u56de\u548c\u5206\u652f\u673a\u6784\u5229\u6da6\u6c47\u51fa\u7684\u9ed8\u8ba4\u9884\u6263\u7a0e\u7387\u4e3a20%\u3002\u6709\u6548\u7684\u7a0e\u6536\u534f\u5b9a\uff08\u9700\u9644\u7ecf\u6279\u51c6\u7684DGT\u8868\u683c\uff09\u53ef\u6839\u636e\u534f\u5b9a\u4f19\u4f34\u548c\u80a1\u6743\u7ed3\u6784\u964d\u4f4e\u8be5\u7a0e\u7387\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>PPh 26 \u80a1\u606f\u6c47\u56de\u662f\u591a\u5c11\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PPh 26 \u662f\u5370\u5c3c\u5bf9\u652f\u4ed8\u7ed9\u975e\u5c45\u6c11\u7eb3\u7a0e\u4eba\u7684\u6536\u5165\u5f81\u6536\u7684\u9884\u63d0\u7a0e\u3002\u5bf9\u4e8e\u652f\u4ed8\u7ed9\u5916\u56fd\u80a1\u4e1c\u7684\u80a1\u606f\uff0c\u7ecf UU HPP \u4fee\u8ba2\u7684\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c 26 \u6761\u89c4\u5b9a\uff0c\u9ed8\u8ba4\u7a0e\u7387\u4e3a\u603b\u989d\u7684 20%\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u6536\u5165\u7c7b\u578b<\/strong><\/th><th><strong>\u8fdd\u7ea6\u7387<\/strong><\/th><th><strong>\u6cd5\u5f8b\u4f9d\u636e<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u5411\u5916\u56fd\u80a1\u4e1c\u6d3e\u53d1\u80a1\u606f<\/td><td>20% \u603b\u80a1\u606f<\/td><td>\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c26\u6761\uff08UU HPP\uff09<\/td><\/tr><tr><td>\u5206\u652f\u673a\u6784\u5229\u6da6\uff08\u4f46\u662f\uff09<\/td><td>20% \u7a0e\u540e\u5229\u6da6<\/td><td>\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c26\u6761\u7b2c\uff084\uff09\u6b3e<\/td><\/tr><tr><td>\u6839\u636e\u6709\u6548\u7684\u9012\u5ef6\u6240\u5f97\u7a0e\u6cd5\uff0c\u80a1\u606f\u6216\u5206\u652f\u673a\u6784\u5229\u6da6\u3002<\/td><td>\u6761\u7ea6\u8d39\u7387\u901a\u5e38\u4f4e\u4e8e20%<\/td><td>P3B + PMK 112\/2025 \u4e0b\u7684 DGT \u8868\u683c<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5047\u8bbe\u4e00\u5bb6PT PMA\u516c\u53f8\u5411\u5176\u5916\u56fd\u6bcd\u516c\u53f8\u6d3e\u53d1\u80a1\u606f\u3002\u5982\u679c\u6ca1\u6709\u7a0e\u6536\u534f\u5b9a\u4f18\u60e0\uff0c\u5219\u9700\u5bf9\u8f6c\u8ba9\u524d\u7684\u603b\u989d\u7f34\u7eb3\u5168\u989d20%\u7a0e\u3002\u5982\u679c\u6301\u6709\u6709\u6548\u7684DGT\u8868\u683c\u4ee5\u786e\u8ba4\u7b26\u5408\u7a0e\u6536\u534f\u5b9a\u8d44\u683c\uff0c\u5219\u7a0e\u989d\u53ef\u4ee5\u964d\u4f4e\uff0c\u4f46\u5177\u4f53\u7a0e\u7387\u53d6\u51b3\u4e8e\u5177\u4f53\u7684\u7a0e\u6536\u534f\u5b9a\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2024 \u5e74\uff0c\u4e00\u9879\u9488\u5bf9\u5370\u5c3c\u67d0\u5730\u533a\u94f6\u884c PPh 26 \u80a1\u606f\u6263\u7f34\u505a\u6cd5\u7684\u5b66\u672f\u5ba1\u67e5\u53d1\u73b0\uff0c\u76f8\u5f53\u4e00\u90e8\u5206 DGT \u8868\u683c\u63d0\u4ea4\u4e0d\u5b8c\u6574\uff0c\u6700\u5e38\u89c1\u7684\u662f\u7f3a\u5c11\u6761\u7ea6\u4f18\u60e0\u58f0\u660e\u90e8\u5206\uff0c\u8fd9\u8feb\u4f7f\u6263\u7f34\u4ee3\u7406\u4eba\u6062\u590d\u5230\u9ed8\u8ba4\u7684 20% \u7a0e\u7387\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u4ec0\u4e48\u662f\u5206\u652f\u673a\u6784\u5229\u6da6\u7a0e\uff1f\u5b83\u5982\u4f55\u9002\u7528\u4e8e\u5206\u884c\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8425\u4e1a\u6267\u7167\uff08BUT\uff09\u7684\u5f81\u7a0e\u65b9\u5f0f\u4e0e\u5c45\u6c11\u4f01\u4e1a\u7eb3\u7a0e\u4eba\u76f8\u540c\uff0c\u9700\u7f34\u7eb3\u5e38\u89c4\u6240\u5f97\u7a0e\uff0c\u76ee\u524d\u9002\u7528\u300a\u7edf\u4e00\u5546\u4e1a\u5229\u6da6\u6cd5\u300b\uff08UU HPP\uff09\u7b2c 22% \u53f7\u7a0e\u3002\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u540e\uff0c\u5269\u4f59\u7684\u7a0e\u540e\u5229\u6da6\u8fd8\u9700\u6839\u636e\u7b2c 26(4) \u6761\u7f34\u7eb3\u7b2c 20% \u53f7\u8425\u4e1a\u5229\u6da6\u7a0e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c\u4e8c\u5c42\u89c4\u5b9a\u9002\u7528\u4e8eBUT\u5f53\u5e74\u662f\u5426\u5b9e\u9645\u5411\u5176\u603b\u90e8\u6c47\u6b3e\u7684\u60c5\u51b5\u3002\u5370\u5c3c\u7a0e\u6cd5\u5c06\u7a0e\u540e\u5229\u6da6\u89c6\u4e3a\u53ef\u6c47\u6b3e\u90e8\u5206\uff0c\u5e76\u636e\u6b64\u5f81\u7a0e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636e\u8d22\u653f\u90e8\u7b2c14\/PMK.03\/2011\u53f7\u6761\u4f8b\uff0c\u5982\u679c\u7a0e\u540e\u5229\u6da6\u5168\u90e8\u518d\u6295\u8d44\u4e8e\u5370\u5c3c\uff0c\u4f8b\u5982\u901a\u8fc7\u5411\u65b0\u6210\u7acb\u7684\u516c\u53f8\u6ce8\u8d44\uff0c\u5219\u53ef\u4eab\u53d7\u514d\u7a0e\u5f85\u9047\u3002\u5177\u4f53\u6761\u4ef6\u8f83\u4e3a\u7279\u6b8a\uff0c\u5728\u4f9d\u636e\u8be5\u6761\u4f8b\u884c\u4e8b\u524d\uff0c\u5e94\u54a8\u8be2\u7a0e\u52a1\u987e\u95ee\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u7a0e\u6536\u534f\u5b9a\uff08DTA\uff09\u80fd\u5426\u964d\u4f4e\u80a1\u606f\u6c47\u56de\u7a0e\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u636e\u5370\u5c3c\u7a0e\u52a1\u603b\u5c40\u79f0\uff0c\u5370\u5c3c\u5df2\u4e0e70\u591a\u4e2a\u56fd\u5bb6\u7b7e\u8ba2\u4e86\u7a0e\u6536\u534f\u5b9a\uff0c\u79f0\u4e3aP3B\uff08Persetujuan Penghindaran Pajak Berganda\uff0c\u5370\u5c3c\u8bed\uff1a\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\uff0c\u7b80\u79f0DTA\uff09\u3002\u6709\u6548\u7684\u7a0e\u6536\u534f\u5b9a\u53ef\u4ee5\u964d\u4f4e\u80a1\u606f\u548c\u5206\u652f\u673a\u6784\u5229\u6da6\u768420%\u9ed8\u8ba4\u7a0e\u7387\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u6536\u534f\u5b9a\u4f18\u60e0\u5e76\u975e\u81ea\u52a8\u751f\u6548\u3002\u5916\u56fd\u80a1\u4e1c\u6216\u603b\u90e8\u5fc5\u987b\u63d0\u4ea4\u4e00\u4efd\u7531\u5176\u672c\u56fd\u7a0e\u52a1\u673a\u5173\u786e\u8ba4\u7684\u4f4f\u6240\u8bc1\u660e\uff08DGT\u8868\u683c\uff09\uff0c\u65b9\u53ef\u4eab\u53d7\u4f18\u60e0\u7a0e\u7387\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u622a\u81f32026\u5e741\u6708\uff0c\u8be5\u6d41\u7a0b\u53d7\u4ee5\u4e0b\u89c4\u5b9a\u7ea6\u675f\uff1a <a href=\"https:\/\/jdih.kemenkeu.go.id\/dok\/pmk-112-tahun-2025\" target=\"_blank\" rel=\"noopener\">\u8d22\u653f\u90e8\u957f\u6761\u4f8b\u7b2c112\/2025\u53f7<\/a>, \u8be5\u6761\u4f8b\u53d6\u4ee3\u4e86\u4e4b\u524d\u7684\u7a0e\u52a1\u603b\u5c40\u5c40\u957f\u6761\u4f8b PER-25\/PJ\/2018\uff0c\u5e76\u5c06\u89c4\u5219\u63d0\u5347\u5230\u4e86\u66f4\u9ad8\u7684\u6cd5\u5f8b\u5c42\u7ea7\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u65b0\u89c4\u8981\u6c42\u6263\u7f34\u4e49\u52a1\u4eba\u6838\u5b9e\u4e09\u4e2a\u6761\u4ef6\uff1a\u6536\u6b3e\u4eba\u4e0d\u662f\u5370\u5ea6\u5c3c\u897f\u4e9a\u56fd\u5185\u7eb3\u7a0e\u4eba\uff0c\u662f\u6761\u7ea6\u4f19\u4f34\u56fd\u7684\u771f\u6b63\u7a0e\u52a1\u5c45\u6c11\uff0c\u5e76\u4e14\u6ca1\u6709\u5229\u7528\u6761\u7ea6\u6ee5\u7528\u7a0e\u6536\u4f18\u60e0\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6700\u540e\u4e00\u9879\u6d4b\u8bd5\uff0c\u901a\u5e38\u88ab\u79f0\u4e3a\u201c\u4e3b\u8981\u76ee\u7684\u6d4b\u8bd5\u201d\uff0c\u610f\u5473\u7740\u5982\u679c\u63a5\u6536\u5b9e\u4f53\u53ea\u662f\u4e00\u4e2a\u6ca1\u6709\u5b9e\u9645\u7ecf\u6d4e\u6d3b\u52a8\u7684\u7a7a\u58f3\u516c\u53f8\uff0c\u5219\u53ef\u80fd\u88ab\u62d2\u7edd\u4eab\u53d7\u7a0e\u6536\u534f\u5b9a\u4f18\u60e0\u3002\u4ec5\u4ec5\u4e3a\u4e86\u83b7\u5f97\u8f83\u4f4e\u7a0e\u7387\u800c\u8bbe\u7acb\u63a7\u80a1\u5b9e\u4f53\uff0c\u5982\u4eca\u4f1a\u5e26\u6765\u771f\u6b63\u7684\u5ba1\u8ba1\u98ce\u9669\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7531\u4e8e\u73b0\u5728\u8d44\u683c\u53d6\u51b3\u4e8e\u5b9e\u8d28\u6027\u5ba1\u67e5\uff0c\u800c\u4e0d\u4ec5\u4ec5\u662f\u4e66\u9762\u6750\u6599\uff0c\u4f01\u4e1a\u4e0d\u5e94\u7b49\u5f85 DJP \u5ba1\u8ba1\u6765\u786e\u5b9a\u5176\u7ed3\u6784\u662f\u5426\u4ecd\u7136\u7b26\u5408\u8d44\u683c\u3002. <a href=\"https:\/\/businesshubasia.com\/zh\/services\/tax-consulting-indonesia\/\">\u4e9a\u6d32\u5546\u4e1a\u4e2d\u5fc3\u7684\u7a0e\u52a1\u54a8\u8be2\u548c\u5408\u89c4\u670d\u52a1<\/a> \u5728\u9063\u8fd4\u4e4b\u524d\uff0c\u800c\u4e0d\u662f\u4e4b\u540e\uff0c\u5ba1\u67e5 DGT \u8868\u683c\u6587\u4ef6\u548c\u6761\u7ea6\u8d44\u683c\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>PT PMA \u6216 BUT\uff08\u5e38\u8bbe\u673a\u6784\uff09\uff1a\u54ea\u79cd\u7ed3\u6784\u6c47\u56de\u5229\u6da6\u6210\u672c\u66f4\u4f4e\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u79cd\u6bd4\u8f83\u4e3b\u8981\u9002\u7528\u4e8e\u53d7\u76d1\u7ba1\u884c\u4e1a\uff0c\u4f8b\u5982\u94f6\u884c\u4e1a\u3001\u5efa\u7b51\u4e1a\u4ee5\u53ca\u77f3\u6cb9\u548c\u5929\u7136\u6c14\u884c\u4e1a\uff0c\u5728\u8fd9\u4e9b\u884c\u4e1a\u4e2d\uff0cBUT\uff08\u5546\u4e1a\u5b9e\u4f53\uff09\u53ef\u4ee5\u5408\u6cd5\u5b58\u5728\u3002\u5728\u8fd9\u4e9b\u884c\u4e1a\u4e4b\u5916\uff0cPT PMA\uff08\u79c1\u8425\u80a1\u4efd\u516c\u53f8\uff09\u662f\u552f\u4e00\u80fd\u591f\u4ea7\u751f\u672c\u5730\u6536\u5165\u5e76\u5728\u4e4b\u540e\u5206\u914d\u80a1\u606f\u7684\u7ed3\u6784\u3002\u5728BUT\u53ef\u7528\u7684\u60c5\u51b5\u4e0b\uff0c\u9009\u62e9PT PMA\u800c\u975eBUT\u7684\u5f71\u54cd\u8fdc\u4e0d\u6b62\u4e8e\u8bbe\u7acb\u521d\u671f\u9636\u6bb5\u7684\u4fbf\u5229\u6027\u3002\u5b83\u8fd8\u51b3\u5b9a\u4e86\u516c\u53f8\u9000\u51fa\u65f6\u5229\u6da6\u7684\u5f81\u7a0e\u65b9\u5f0f\u4ee5\u53ca\u516c\u53f8\u5728\u65f6\u95f4\u5b89\u6392\u4e0a\u7684\u7075\u6d3b\u6027\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u56e0\u7d20<\/strong><\/th><th><strong>PT PMA\uff08\u80a1\u606f\uff09<\/strong><\/th><th><strong>\u4f46\u662f\/\u5e38\u8bbe\u673a\u6784\uff08\u5229\u6da6\u6c47\u51fa\uff09<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u6cd5\u5f8b\u4f9d\u636e<\/td><td>\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c26\u6761<\/td><td>\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c26\u6761\u7b2c\uff084\uff09\u6b3e<\/td><\/tr><tr><td>\u9ed8\u8ba4\u6263\u7f34<\/td><td>\u5df2\u5ba3\u5e03\u6d3e\u53d120%\u80a1\u606f<\/td><td>20% \u7a0e\u540e\u5229\u6da6<\/td><\/tr><tr><td>\u89e6\u53d1\u4e8b\u4ef6<\/td><td>\u80a1\u4e1c\u51b3\u8bae\uff08RUPS\uff09\u5ba3\u5e03\u6d3e\u53d1\u80a1\u606f<\/td><td>\u4e00\u65e6\u5b58\u5728\u7a0e\u540e\u5229\u6da6\uff0c\u5219\u89c6\u4e3a\u5df2\u6c47\u51fa\u3002<\/td><\/tr><tr><td>\u65f6\u5e8f\u63a7\u5236<\/td><td>\u516c\u53f8\u81ea\u884c\u51b3\u5b9a\u4f55\u65f6\u6d3e\u53d1\u80a1\u606f\u3002<\/td><td>\u63a7\u5236\u6743\u51cf\u5c11\uff1b\u6bcf\u5e74\u6309\u6c47\u6b3e\u65b9\u5f0f\u5f81\u7a0e<\/td><\/tr><tr><td>\u6761\u7ea6\u6551\u6d4e<\/td><td>\u53ef\u51ed\u6709\u6548\u7684DGT\u8868\u683c\u83b7\u53d6<\/td><td>\u53ef\u51ed\u6709\u6548\u7684DGT\u8868\u683c\u83b7\u53d6<\/td><\/tr><tr><td>\u518d\u6295\u8d44\u8c41\u514d<\/td><td>\u4e0d\u9002\u7528\u540c\u6837\u7684\u65b9\u6cd5<\/td><td>\u6839\u636e PMK-14\/PMK.03\/2011 \u53f7\u6cd5\u4ee4\uff0c\u5982\u8fdb\u884c\u518d\u6295\u8d44\uff0c\u5219\u53ef\u83b7\u5f97\u8be5\u6cd5\u4ee4\u9879\u4e0b\u7684\u6536\u76ca\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e24\u79cd\u7ed3\u6784\u5e76\u975e\u90fd\u66f4\u4fbf\u5b9c\u3002PT PMA \u7ed3\u6784\u5bf9\u5206\u7ea2\u65f6\u95f4\u6709\u66f4\u5927\u7684\u63a7\u5236\u6743\uff0c\u800c BUT \u7ed3\u6784\u7684\u81ea\u52a8\u89c6\u540c\u6c47\u6b3e\u89c4\u5219\u867d\u7136\u7075\u6d3b\u6027\u8f83\u4f4e\uff0c\u4f46\u5e74\u5ea6\u7a0e\u52a1\u72b6\u51b5\u66f4\u53ef\u9884\u6d4b\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ecd\u5728\u6743\u8861\u8fdb\u5165\u7ed3\u6784\u7684\u516c\u53f8\uff0c\u5305\u62ec\u4ee3\u8868\u5904\u662f\u5426\u6bd4\u5b8c\u6574\u7684 PT PMA \u66f4\u7b26\u5408\u4ed6\u4eec\u7684\u65f6\u95f4\u8868\uff0c\u53ef\u80fd\u4f1a\u53d1\u73b0\uff0c\u5728\u786e\u5b9a\u91c7\u7528\u54ea\u79cd\u6a21\u5f0f\u4e4b\u524d\uff0c\u67e5\u770b BHA \u5bf9\u5206\u652f\u673a\u6784\u548c\u4ee3\u8868\u5904\u7ed3\u6784\u7684\u6bd4\u8f83\u4ee5\u53ca\u6c47\u6b3e\u6bd4\u8f83\u4f1a\u5f88\u6709\u5e2e\u52a9\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5370\u5c3c\u5bf9\u5916\u56fd\u4f01\u4e1a\u5b9e\u884c\u600e\u6837\u7684\u7a0e\u6536\u5236\u5ea6\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5370\u5c3c\u5b9e\u884c\u7531\u7a0e\u52a1\u5c40\u7ba1\u7406\u7684\u81ea\u6211\u8bc4\u4f30\u7a0e\u6536\u5236\u5ea6\u3002 <a href=\"https:\/\/www.pajak.go.id\/en\/index-tax\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52a1\u603b\u5c40 (DJP)<\/a>. \u7eb3\u7a0e\u4eba\u901a\u8fc7 DJP \u7684 Coretax \u5e73\u53f0\u81ea\u884c\u8ba1\u7b97\u3001\u7f34\u7eb3\u548c\u7533\u62a5\u7a0e\u6b3e\uff0c\u7a0e\u52a1\u90e8\u95e8\u968f\u540e\u8fdb\u884c\u5408\u89c4\u6027\u5ba1\u8ba1\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e\u5916\u8d44\u4f01\u4e1a\u800c\u8a00\uff0c\u5370\u5c3c\u7684\u7a0e\u6536\u5236\u5ea6\u5c06\u51e0\u9879\u4e49\u52a1\u53e0\u52a0\u5728\u4e00\u8d77\uff1a\u5229\u6da6\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u3001\u5e94\u7a0e\u4ea4\u6613\u7684\u589e\u503c\u7a0e\u3001\u96c7\u5458\u9884\u6263\u7a0e\uff0c\u4ee5\u53ca\u5728\u5229\u6da6\u8f6c\u79fb\u5230\u56fd\u5916\u65f6\uff0c\u672c\u6587\u6240\u8ff0\u7684 PPh 26 \u9884\u6263\u7a0e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u76f8\u5173\u6587\u7ae0\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/businesshubasia.com\/zh\/income-tax-indonesia\/\">\u5370\u5c3c\u6240\u5f97\u7a0e\uff1a\u5916\u56fd\u516c\u53f8\u5b8c\u6574\u6307\u5357<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/businesshubasia.com\/zh\/corporate-income-tax-indonesia-guide\/\">2026\u5e74\u5370\u5c3c\u4f01\u4e1a\u6240\u5f97\u7a0e\uff1a\u5916\u56fd\u516c\u53f8\u5fc5\u987b\u9075\u5b88\u7684\u89c4\u5b9a<\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5728\u5370\u5ea6\u5c3c\u897f\u4e9a\uff0c\u6c47\u56de\u5229\u6da6\u7684\u6240\u5f97\u7a0e\u662f\u5982\u4f55\u8ba1\u7b97\u7684\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5047\u8bbe\u4e00\u5bb6PT PMA\u516c\u53f8\u5411\u5176\u5916\u56fd\u6bcd\u516c\u53f8\u7533\u62a5\u4e8610\u4ebf\u5370\u5c3c\u76fe\u7684\u80a1\u606f\uff0c\u4e14\u65e0\u6cd5\u4eab\u53d7\u4efb\u4f55\u7a0e\u6536\u534f\u5b9a\u4f18\u60e0\u3002\u6839\u636ePPh 26\u6761\u6b3e\uff0c20%\u90e8\u5206\u6263\u7559\u4e862\u4ebf\u5370\u5c3c\u76fe\uff0c\u5269\u4f598\u4ebf\u5370\u5c3c\u76fe\u7528\u4e8e\u5411\u5883\u5916\u8f6c\u79fb\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u679c\u6709\u6548\u7684 DGT \u8868\u683c\u786e\u8ba4\u7b26\u5408\u8f83\u4f4e\u7ea6\u5b9a\u7a0e\u7387\u7684\u6761\u7ea6\u8d44\u683c\uff0c\u5219\u9884\u6263\u91d1\u989d\u5c06\u6309\u6bd4\u4f8b\u51cf\u5c11\uff0c\u5dee\u989d\u5c06\u4fdd\u7559\u7ed9\u80a1\u4e1c\uff0c\u800c\u4e0d\u662f\u652f\u4ed8\u7ed9\u7a0e\u52a1\u673a\u5173\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u8bbe\u60f3<\/strong><\/th><th><strong>\u5ba3\u5e03\u6d3e\u53d1\u80a1\u606f<\/strong><\/th><th><strong>\u9884\u6263\u7a0e\u7387<\/strong><\/th><th><strong>PPh 26 \u5df2\u9690\u7792<\/strong><\/th><th><strong>\u51c0\u8f6c\u79fb<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u6ca1\u6709\u6761\u7ea6\u6551\u6d4e<\/td><td>1,000,000,000 \u5370\u5c3c\u76fe<\/td><td>20%<\/td><td>2\u4ebf\u5370\u5c3c\u76fe<\/td><td>8\u4ebf\u5370\u5c3c\u76fe<\/td><\/tr><tr><td>\u51ed\u6709\u6548\u7684DGT\u8868\u683c\uff08\u793a\u4f8b\u8d39\u7387\uff09*<\/td><td>1,000,000,000 \u5370\u5c3c\u76fe<\/td><td>10%*<\/td><td>1\u4ebf\u5370\u5c3c\u76fe<\/td><td>9\u4ebf\u5370\u5c3c\u76fe<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><em>*\u4ec5\u4f9b\u53c2\u8003\u3002\u5b9e\u9645\u6761\u7ea6\u7a0e\u7387\u56e0\u56fd\u5bb6\u548c\u80a1\u6743\u5c42\u7ea7\u800c\u5f02\uff0c\u5728\u4f9d\u636e\u5177\u4f53\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u548cDGT\u8868\u683c\u8fdb\u884c\u786e\u8ba4\u4e4b\u524d\uff0c\u5fc5\u987b\u5148\u8fdb\u884c\u6838\u5b9e\u3002.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u9664\u4e86\u516c\u53f8\u80a1\u606f\u4e4b\u5916\uff0c\u5916\u56fd\u4eba\u5728\u5370\u5c3c\u8fd8\u9700\u7f34\u7eb3\u54ea\u4e9b\u7a0e\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5916\u56fd\u4e2a\u4eba\u80a1\u4e1c\u6536\u5230\u7684\u80a1\u606f\uff0c\u65e0\u8bba\u5176\u4e2a\u4eba\u8eab\u4efd\u8fd8\u662f\u6bcd\u516c\u53f8\uff0c\u90fd\u9700\u7f34\u7eb3\u4e0e\u516c\u53f8\u76f8\u540c\u7684\u9ed8\u8ba4\u9884\u6263\u7a0e\uff0820% PPh 26\uff09\u3002\u7a0e\u7387\u548c\u7a0e\u6536\u534f\u5b9a\u51cf\u514d\u89c4\u5219\u4e0e\u516c\u53f8\u80a1\u4e1c\u76f8\u540c\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u5370\u5ea6\u5c3c\u897f\u4e9a\u5de5\u4f5c\u8db3\u591f\u957f\u7684\u65f6\u95f4\u6210\u4e3a\u7a0e\u52a1\u5c45\u6c11\u7684\u5916\u56fd\u4e2a\u4eba\uff08\u901a\u5e38\u5728\u5341\u4e8c\u4e2a\u6708\u5185\u8d85\u8fc7 183 \u5929\uff09\u5c06\u9002\u7528\u4e0d\u540c\u7684\u7a0e\u6536\u89c4\u5b9a\uff0c\u6309\u7d2f\u8fdb PPh 21 \u4e2a\u4eba\u6240\u5f97\u7a0e\u7a0e\u7387\u800c\u4e0d\u662f PPh 26 \u7a0e\u7387\u5f81\u7a0e\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u4e3a\u4ec0\u4e48\u5728\u5370\u5c3c\u9700\u8981\u7a0e\u52a1\u987e\u95ee\u8fdb\u884c\u8d44\u91d1\u6c47\u56de\u89c4\u5212\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u80a1\u606f\u6c47\u56de\u6d89\u53ca\u516c\u53f8\u6cd5\u3001\u7a0e\u6536\u534f\u5b9a\u89e3\u91ca\u548c\u94f6\u884c\u6587\u4ef6\u8981\u6c42\u7b49\u591a\u4e2a\u65b9\u9762\u3002\u4e00\u4f4d\u7cbe\u901a\u8fd9\u4e09\u4e2a\u9886\u57df\u7684\u5370\u5c3c\u7a0e\u52a1\u987e\u95ee\u53ef\u4ee5\u5e2e\u52a9\u907f\u514d\u8d44\u91d1\u6d41\u51fa\u8be5\u56fd\u4e4b\u524d\u51fa\u73b0\u4ee3\u4ef7\u9ad8\u6602\u7684\u9519\u8bef\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/businesshubasia.com\/zh\/services\/tax-consulting-indonesia\/\">\u4e9a\u6d32\u5546\u4e1a\u4e2d\u5fc3\u7684\u7a0e\u52a1\u54a8\u8be2\u548c\u5408\u89c4\u670d\u52a1<\/a> \u901a\u8fc7\u6761\u7ea6\u8d44\u683c\u5ba1\u67e5\u3001DGT \u8868\u683c\u51c6\u5907\u4ee5\u53ca\u4e0e\u6263\u7f34\u94f6\u884c\u7684\u534f\u8c03\uff0c\u4e3a\u5916\u56fd\u6295\u8d44\u8005\u63d0\u4f9b\u652f\u6301\uff0c\u786e\u4fdd\u8d44\u91d1\u7b2c\u4e00\u6b21\u5c31\u80fd\u4ee5\u6b63\u786e\u7684\u6c47\u7387\u6c47\u56de\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5916\u56fd\u516c\u53f8\u5728\u80a1\u606f\u6c47\u56de\u65b9\u9762\u6700\u5e38\u72af\u7684\u9519\u8bef\u6709\u54ea\u4e9b\uff1f<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6c47\u56de\u5229\u6da6\u65f6\u5b8c\u5168\u4e0d\u6263\u7f34\u7a0e\u6b3e\uff0c\u901a\u5e38\u662f\u56e0\u4e3a\u516c\u53f8\u8ba4\u4e3a\u5df2\u7ecf\u5728\u516c\u53f8\u5c42\u9762\u5f81\u7a0e\u7684\u5229\u6da6\u65e0\u9700\u518d\u6263\u7f34\u7a0e\u6b3e\u3002.<\/li>\n\n\n\n<li>\u672a\u68c0\u67e5\u662f\u5426\u6709\u7a0e\u6536\u534f\u5b9a\u9002\u7528\uff0c\u5c31\u6309\u9ed8\u8ba4\u7684 20% \u7a0e\u7387\u9884\u6263\u7a0e\u6b3e\uff0c\u5bfc\u81f4\u591a\u7f34\u7a0e\u6b3e\uff0c\u800c\u591a\u7f34\u7a0e\u6b3e\u65e5\u540e\u5f88\u96be\u8ffd\u56de\u3002.<\/li>\n\n\n\n<li>DGT \u8868\u683c\u63d0\u4ea4\u903e\u671f\u3001\u8fc7\u671f\uff0c\u6216\u7531\u6761\u7ea6\u4f19\u4f34\u56fd\u7a0e\u52a1\u673a\u5173\u4e0d\u8ba4\u53ef\u7684\u673a\u6784\u7b7e\u7f72\u3002.<\/li>\n\n\n\n<li>DGT \u8868\u683c\u4e2d\u62a5\u544a\u7684\u6301\u80a1\u6bd4\u4f8b\u4e0e\u5b9e\u9645\u80a1\u6743\u7ed3\u6784\u8868\u4e0d\u7b26\uff0c\u5bfc\u81f4\u6263\u7f34\u4e49\u52a1\u4eba\u62d2\u7edd\u7ed9\u4e88\u7a0e\u6536\u534f\u5b9a\u6551\u6d4e\u3002.<\/li>\n\n\n\n<li>\u4f46\u7531\u4e8e\u5f53\u5e74\u6ca1\u6709\u73b0\u91d1\u5b9e\u9645\u8f6c\u79fb\u5230\u603b\u90e8\uff0c\u56e0\u6b64\u5229\u6da6\u88ab\u89c6\u4e3a\u514d\u7a0e\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u4e9b\u9519\u8bef\u90fd\u53ef\u4ee5\u5728\u8d44\u91d1\u9063\u8fd4\u65e5\u671f\u4e4b\u524d\u901a\u8fc7\u6587\u4ef6\u5ba1\u67e5\u6765\u907f\u514d\uff0c\u800c\u4e0d\u662f\u5728\u8d44\u91d1\u8f6c\u79fb\u4e4b\u540e\u624d\u8fdb\u884c\u5ba1\u67e5\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u8d44\u91d1\u8f6c\u79fb\u524d\u800c\u975e\u8f6c\u79fb\u540e\uff0c\u5e94\u89c4\u5212\u80a1\u606f\u6c47\u56de\u4e8b\u5b9c\u3002<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u59a5\u5584\u5904\u7406\u80a1\u606f\u6c47\u56de\u548c\u5229\u6da6\u6c47\u51fa\u4e8b\u5b9c\uff0c\u80fd\u591f\u4fdd\u969c\u516c\u53f8\u7684\u73b0\u91d1\u6d41\u72b6\u51b5\u53ca\u5176\u4e0e\u5370\u5c3c\u7a0e\u52a1\u673a\u5173\u7684\u5173\u7cfb\u3002\u76f8\u5173\u89c4\u5b9a\u9f13\u52b1\u4f01\u4e1a\u63d0\u524d\u505a\u597d\u51c6\u5907\uff1a\u5305\u62ec\u5efa\u7acb\u7ecf\u6838\u5b9e\u7684\u67b6\u6784\u3001\u586b\u5199\u6700\u65b0\u7684DGT\u8868\u683c\uff0c\u4ee5\u53ca\u5728\u4efb\u4f55\u6c47\u6b3e\u65e5\u671f\u4e4b\u524d\u5145\u5206\u4e86\u89e3\u76f8\u5173\u7a0e\u6536\u534f\u5b9a\u7684\u9002\u7528\u6027\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8ba1\u5212\u8fdb\u884c\u80a1\u606f\u5206\u914d\u6216\u5229\u6da6\u6c47\u51fa\u7684\u5916\u56fd\u80a1\u4e1c\u53ef\u4ee5\u9884\u7ea6\u54a8\u8be2\u3002 <a href=\"https:\/\/businesshubasia.com\/zh\/services\/tax-consulting-indonesia\/\">\u4e9a\u6d32\u5546\u4e1a\u4e2d\u5fc3\u7684\u7a0e\u52a1\u54a8\u8be2\u548c\u5408\u89c4\u670d\u52a1<\/a> \u5728\u63d0\u4ea4\u7533\u8bf7\u524d\uff0c\u5ba1\u67e5\u5176\u6761\u7ea6\u8d44\u683c\u548c\u9063\u8fd4\u7ed3\u6784\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>This guide is for finance directors, foreign shareholders, and country managers of a PT PMA (Penanaman Modal Asing, foreign-owned limited liability company) in Indonesia, or of a foreign bank branch, BUJKA, or KPPA Migas structure classified as a BUT. After reading, they will understand exactly how Dividend Repatriation and Profit Remittance are taxed, and how [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":10289,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[92],"tags":[],"country":[9],"service-category":[49],"class_list":["post-10288","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\/zh\/wp-json\/wp\/v2\/posts\/10288","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/comments?post=10288"}],"version-history":[{"count":3,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/10288\/revisions"}],"predecessor-version":[{"id":10691,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/10288\/revisions\/10691"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/media\/10289"}],"wp:attachment":[{"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/media?parent=10288"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/categories?post=10288"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/tags?post=10288"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/country?post=10288"},{"taxonomy":"service-category","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/service-category?post=10288"}],"curies":[{"name":"\u53ef\u6e7f\u6027\u7c89\u5242","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}