{"id":10291,"date":"2026-08-18T14:08:54","date_gmt":"2026-08-18T07:08:54","guid":{"rendered":"https:\/\/businesshubasia.com\/"},"modified":"2026-08-20T14:15:31","modified_gmt":"2026-08-20T07:15:31","slug":"withholding-tax-obligations-indonesia","status":"publish","type":"post","link":"https:\/\/businesshubasia.com\/zh\/withholding-tax-obligations-indonesia\/","title":{"rendered":"\u5370\u5c3c\u9884\u6263\u7a0e\uff1a\u7b2c 21\u300123 \u548c 26 \u6761\u6b3e\u7684\u771f\u6b63\u8981\u6c42"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u5728\u5370\u5c3c\uff0c\u5916\u56fd\u516c\u53f8\u6240\u6709\u8005\u3001PT PMA\u8d22\u52a1\u7ecf\u7406\u548c\u8d1f\u8d23\u85aa\u8d44\u53d1\u653e\u7684\u4eba\u529b\u8d44\u6e90\u56e2\u961f\u901a\u5e38\u8ba4\u4e3a\uff0c\u7a0e\u52a1\u5408\u89c4\u610f\u5473\u7740\u6bcf\u5e74\u53ea\u9700\u63d0\u4ea4\u4e00\u4efd\u7eb3\u7a0e\u7533\u62a5\u8868\u3002\u672c\u6587\u6b63\u662f\u4e3a\u8fd9\u7c7b\u8bfb\u8005\u800c\u4f5c\uff1a\u4efb\u4f55\u8d1f\u8d23\u901a\u8fc7\u5370\u5c3c\u5b9e\u4f53\u5411\u5458\u5de5\u3001\u5f53\u5730\u4f9b\u5e94\u5546\u6216\u6d77\u5916\u6bcd\u516c\u53f8\u652f\u4ed8\u6b3e\u9879\u7684\u4eba\u5458\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u5370\u5c3c\uff0c\u4f01\u4e1a\u51e0\u4e4e\u6bcf\u7b14\u4ed8\u6b3e\u90fd\u9700\u7f34\u7eb3\u9884\u6263\u7a0e\uff0c\u800c\u4e14\u9884\u6263\u7a0e\u6309\u6708\u7f34\u7eb3\uff0c\u800c\u975e\u6309\u5e74\u7f34\u7eb3\u3002\u5b9e\u8df5\u4e2d\u53cd\u590d\u51fa\u73b0\u4e00\u79cd\u6a21\u5f0f\uff1a\u516c\u53f8\u5168\u989d\u652f\u4ed8\u4f9b\u5e94\u5546\u53d1\u7968\u6216\u5411\u5176\u6d77\u5916\u6bcd\u516c\u53f8\u652f\u4ed8\u7ba1\u7406\u8d39\u65f6\uff0c\u5e76\u672a\u5728\u4ed8\u6b3e\u65f6\u9884\u6263\u4efb\u4f55\u7a0e\u6b3e\uff0c\u800c\u662f\u60f3\u5f53\u7136\u5730\u8ba4\u4e3a\u7a0e\u6b3e\u4f1a\u5728\u5e74\u5e95\u7ed3\u7b97\u3002\u4f46\u4e8b\u5b9e\u5e76\u975e\u5982\u6b64\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5370\u5c3c\u5b9e\u884c\u81ea\u6211\u8bc4\u4f30\u4e0e\u5f3a\u5236\u9884\u6263\u7a0e\u673a\u5236\u76f8\u7ed3\u5408\u7684\u5236\u5ea6\uff0c\u56e0\u6b64\uff0c\u4ed8\u6b3e\u4eba\uff08\u800c\u975e\u6536\u6b3e\u4eba\uff09\u8d1f\u6709\u5728\u4ed8\u6b3e\u5f53\u6708\u9884\u6263\u3001\u7f34\u7eb3\u548c\u7533\u62a5\u7a0e\u6b3e\u7684\u6cd5\u5f8b\u4e49\u52a1\u3002\u8be5\u673a\u5236\u4f53\u73b0\u5728\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\uff08Undang-Undang Pajak Penghasilan\uff0c\u7b80\u79f0 UU PPh\uff09\u7684\u4e09\u6761\u6761\u6b3e\u4e2d\uff1aPPh 21 \u6761\u6b3e\u9002\u7528\u4e8e\u96c7\u4f63\u6536\u5165\uff0cPPh 23 \u6761\u6b3e\u9002\u7528\u4e8e\u5bb6\u653f\u670d\u52a1\u548c\u88ab\u52a8\u6536\u5165\uff0cPPh 26 \u6761\u6b3e\u9002\u7528\u4e8e\u5411\u975e\u5c45\u6c11\u652f\u4ed8\u7684\u6b3e\u9879\u3002\u6bcf\u6761\u6761\u6b3e\u90fd\u6709\u5176\u81ea\u8eab\u7684\u7a0e\u7387\u7ed3\u6784\uff0c\u5373\u4f7f\u9519\u8fc7\u4e00\u4e2a\u6708\u7684\u7533\u62a5\uff0c\u4e5f\u4f1a\u9020\u6210\u6301\u7eed\u7d2f\u79ef\u7684\u7a0e\u52a1\u6f0f\u6d1e\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5370\u5c3c\u7684\u9884\u6263\u7a0e\u662f\u4ec0\u4e48\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5370\u5c3c\u7684\u9884\u6263\u7a0e\u662f\u6307\u4ed8\u6b3e\u4eba\u5728\u6b3e\u9879\u5230\u8fbe\u6536\u6b3e\u4eba\u4e4b\u524d\u6263\u9664\u6240\u5f97\u7a0e\uff0c\u7136\u540e\u76f4\u63a5\u6c47\u5165\u56fd\u5e93\u3002\u5b83\u7684\u4f5c\u7528\u662f\u5728\u5370\u5c3c\u7684\u81ea\u6211\u8bc4\u4f30\u5236\u5ea6\u4e4b\u4e0a\u589e\u52a0\u4e00\u5c42\u5236\u8861\u673a\u5236\uff0c\u800c\u4e0d\u662f\u53d6\u4ee3\u8be5\u5236\u5ea6\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636e\u300a\u4e00\u822c\u7a0e\u6536\u89c4\u5b9a\u6cd5\u300b\uff08Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan\uff0c\u7b80\u79f0 UU KUP\uff09\uff0c\u7eb3\u7a0e\u4eba\u6bcf\u5e74\u81ea\u884c\u8bc4\u4f30\u5e76\u7533\u62a5\u6536\u5165\u3002\u9884\u6263\u7a0e\u5236\u5ea6\u4e0e\u6b64\u5e76\u884c\u8fd0\u4f5c\uff0c\u7a0e\u52a1\u673a\u5173\u53ef\u4ee5\u5728\u6536\u5165\u8f6c\u79fb\u8fc7\u7a0b\u4e2d\u9884\u5148\u6536\u53d6\u4e00\u90e8\u5206\u7a0e\u6b3e\uff0c\u800c\u65e0\u9700\u7b49\u5f85\u5e74\u5ea6\u7533\u62a5\u8868\uff0c\u56e0\u4e3a\u5e74\u5ea6\u7533\u62a5\u8868\u53ef\u80fd\u6c38\u8fdc\u65e0\u6cd5\u5b8c\u5168\u6838\u5bf9\u3002\u4e60\u60ef\u4e8e\u5176\u4ed6\u5730\u533a\u5355\u4e00\u81ea\u6211\u8bc4\u4f30\u6e20\u9053\u7684\u4f01\u4e1a\u4e3b\u5f80\u5f80\u5b8c\u5168\u5ffd\u7565\u4e86\u8fd9\u7b2c\u4e8c\u5c42\u9884\u6263\u7a0e\uff0c\u76f4\u63a5\u5168\u989d\u652f\u4ed8\u53d1\u7968\uff0c\u4e0d\u6263\u9664\u4efb\u4f55\u7a0e\u6b3e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u5916\u56fd\u6295\u8d44\u516c\u53f8\u5f71\u54cd\u6700\u5927\u7684\u4e09\u79cd\u5236\u5ea6\u662f PPh 21\u3001PPh 23 \u548c PPh 26\uff0c\u5b83\u4eec\u7684\u4e3b\u8981\u533a\u522b\u5728\u4e8e\u8c01\u662f\u4ed8\u6b3e\u7684\u63a5\u6536\u8005\uff0c\u800c\u4e0d\u662f\u4ed8\u6b3e\u7684\u4f01\u4e1a\u7c7b\u578b\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>PPh 21\uff1a\u5c31\u4e1a\u6536\u5165\u9884\u6263\u7a0e<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PPh 21 \u7531\u96c7\u4e3b\u6bcf\u6708\u4ece\u652f\u4ed8\u7ed9\u96c7\u5458\u7684\u5de5\u8d44\u3001\u6d25\u8d34\u3001\u5956\u91d1\u548c\u5176\u4ed6\u62a5\u916c\u4e2d\u6263\u7f34\uff0c\u5728\u8bb8\u591a\u60c5\u51b5\u4e0b\uff0c\u4e5f\u5305\u62ec\u652f\u4ed8\u7ed9\u63d0\u4f9b\u4e2a\u4eba\u670d\u52a1\u7684\u4e2a\u4f53\u4f9b\u5e94\u5546\u7684\u62a5\u916c\u3002\u81ea 2024 \u5e74 1 \u6708 1 \u65e5\u8d77\uff0c\u8be5\u7a0e\u6b3e\u7684\u8ba1\u7b97\u91c7\u7528\u5e73\u5747\u6709\u6548\u7a0e\u7387\uff08Tarif Efektif Rata-Rata\uff0c\u7b80\u79f0 TER\uff09\u3002 <a href=\"https:\/\/www.pajak.go.id\/en\/node\/104043\" target=\"_blank\" rel=\"noopener\">2023\u5e74\u7b2c58\u53f7\u653f\u5e9c\u6761\u4f8b<\/a>, \u7531\u5370\u5ea6\u5c3c\u897f\u4e9a\u653f\u5e9c\u53d1\u5e03\uff0c\u5e76\u5728\u8d22\u653f\u90e8\u957f\u6761\u4f8b\u7b2c 168\/2023 \u53f7\u4e2d\u8fdb\u4e00\u6b65\u8be6\u7ec6\u8bf4\u660e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">TER \u53d6\u4ee3\u4e86\u539f\u5148\u591a\u7ea7\u6708\u5ea6\u8ba1\u7b97\u516c\u5f0f\uff0c\u91c7\u7528\u5355\u4e00\u7a0e\u7387\u76f4\u63a5\u9002\u7528\u4e8e\u5458\u5de5\u7684\u6708\u5ea6\u603b\u6536\u5165\u3002\u5458\u5de5\u9002\u7528\u7684\u7a0e\u7387\u53d6\u51b3\u4e8e\u5176\u5a5a\u59fb\u72b6\u51b5\u548c\u53d7\u629a\u517b\u4eba\u6570\uff08PTKP \u72b6\u51b5\uff09\uff0c\u5e76\u6839\u636e\u6cd5\u89c4\u9644\u5f55\u4e2d\u5217\u51fa\u7684\u4e09\u4e2a\u7c7b\u522b\u8fdb\u884c\u5206\u7c7b\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>TER\u7c7b\u522b<\/strong><\/td><td><strong>PTKP \u72b6\u6001\u6db5\u76d6<\/strong><\/td><td><strong>\u6bcf\u6708\u6709\u6548\u5229\u7387\u8303\u56f4<\/strong><\/td><\/tr><tr><td>TER A<\/td><td>\u5355\u8eab\uff0c\u65e0\u5b50\u5973\uff08TK\/0\uff09\uff1b\u5355\u8eab\uff0c\u67091\u540d\u5b50\u5973\u6216\u5df2\u5a5a\uff0c\u65e0\u5b50\u5973\uff08TK\/1\uff0cK\/0\uff09<\/td><td>\u6309\u6536\u5165\u7b49\u7ea7\u5212\u5206\uff0c\u8303\u56f4\u4ece 0% \u5230 34%<\/td><\/tr><tr><td>TER B<\/td><td>TK\/2\u3001TK\/3\u3001K\/1\u3001K\/2<\/td><td>\u6309\u6536\u5165\u7b49\u7ea7\u5212\u5206\uff0c\u8303\u56f4\u4ece 0% \u5230 34%<\/td><\/tr><tr><td>TER C<\/td><td>\u5df2\u5a5a\uff0c\u67093\u4e2a\u53d7\u629a\u517b\u5b50\u5973\uff08K\/3\uff09<\/td><td>\u6309\u6536\u5165\u7b49\u7ea7\u5212\u5206\uff0c\u8303\u56f4\u4ece 0% \u5230 34%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636e\u7a0e\u52a1\u603b\u5c40\u7684\u8bf4\u6cd5\uff0cPP 58\/2023 \u7684\u9644\u5f55\u5171\u5217\u51fa\u4e86 127 \u9879\u4e0d\u540c\u7684\u7a0e\u7387\uff1a44 \u9879\u9002\u7528\u4e8e TER A \u7c7b\uff0c40 \u9879\u9002\u7528\u4e8e B \u7c7b\uff0c41 \u9879\u9002\u7528\u4e8e C \u7c7b\uff0c\u6b64\u5916\u8fd8\u6709 2 \u9879\u9002\u7528\u4e8e\u975e\u6b63\u5f0f\u5458\u5de5\u7684\u65e5\u7a0e\u7387\u3002TER \u9002\u7528\u4e8e 1 \u6708\u81f3 11 \u6708\u7684\u9884\u6263\u7a0e\u3002\u5bf9\u4e8e 12 \u6708\u7684\u7eb3\u7a0e\u671f\uff0c\u96c7\u4e3b\u9700\u6839\u636e\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c 17 \u6761\u7b2c (1) \u6b3e (a) \u9879\u7684\u89c4\u5b9a\uff0c\u4f7f\u7528\u7d2f\u8fdb\u7a0e\u7387\u91cd\u65b0\u8ba1\u7b97\u5168\u5e74\u7a0e\u989d\uff0c\u4ee5\u4f7f\u5e74\u5ea6\u603b\u989d\u4e0e\u4e0d\u9002\u7528 TER \u65f6\u7684\u603b\u989d\u4e00\u81f4\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u79cd\u7b80\u5316\u5e76\u4e0d\u4f1a\u6539\u53d8\u5458\u5de5\u5168\u5e74\u6700\u7ec8\u5e94\u7f34\u7eb3\u7684\u7a0e\u6b3e\u603b\u989d\u3002\u5b83\u53ea\u662f\u6539\u53d8\u4e86\u6bcf\u6708\u6263\u6b3e\u7684\u8ba1\u7b97\u65b9\u5f0f\uff0c\u4ece\u800c\u51cf\u5c11\u4e86\u5de5\u8d44\u6838\u7b97\u4e2d\u7684\u4eba\u5de5\u8ba1\u7b97\u9519\u8bef\u3002\u4f46\u8fd9\u5e76\u4e0d\u610f\u5473\u7740\u96c7\u4e3b\u53ef\u4ee5\u514d\u9664\u6bcf\u6708\u6b63\u786e\u8ba1\u7b97\u6263\u6b3e\u7684\u8d23\u4efb\uff0c\u5305\u62ec\u5bf9\u975e\u6b63\u5f0f\u5458\u5de5\u548c\u6309\u65e5\u8ba1\u916c\u5458\u5de5\u7684\u6263\u6b3e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u4e2a\u5e38\u88ab\u5ffd\u7565\u7684\u7ec6\u8282\uff1aPPh 21 \u5e76\u975e\u4ec5\u9650\u4e8e\u53d7\u85aa\u5458\u5de5\u3002\u652f\u4ed8\u7ed9\u4e2a\u4f53\u4f9b\u5e94\u5546\u548c\u81ea\u7531\u804c\u4e1a\u8005\u7684\u4e2a\u4eba\u670d\u52a1\u6b3e\u9879\u4e5f\u5c5e\u4e8e PPh 21 \u7684\u8303\u7574\uff0c\u800c\u975e PPh 23\uff0c\u524d\u63d0\u662f\u6536\u6b3e\u4eba\u662f\u72ec\u7acb\u4e8e\u6ce8\u518c\u5546\u4e1a\u5b9e\u4f53\u7684\u4e2a\u4eba\u3002\u5982\u679c\u4e00\u5f00\u59cb\u5c31\u9519\u8bef\u5730\u8fdb\u884c\u4e86\u8fd9\u79cd\u5206\u7c7b\uff0c\u4e4b\u540e\u5c31\u5f88\u96be\u7ea0\u6b63\u3002\u4e9a\u6d32\u5546\u4e1a\u4e2d\u5fc3 <a href=\"https:\/\/businesshubasia.com\/zh\/services\/payroll-eor-services\/\">\u85aa\u8d44\u548cEOR\u670d\u52a1<\/a> \u652f\u6301 PT PMA \u5b9e\u4f53\u6bcf\u6708\u6b63\u786e\u5e94\u7528 TER\uff0c\u5305\u62ec 12 \u6708\u5de5\u8d44\u8fd0\u884c\u4e4b\u524d\u7684\u5e74\u7ec8\u91cd\u65b0\u8ba1\u7b97\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>PPh 23\uff1a\u672c\u5730\u670d\u52a1\u548c\u88ab\u52a8\u6536\u5165\u652f\u4ed8\u7684\u9884\u6263\u7a0e<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PPh 23 \u9002\u7528\u4e8e\u5370\u5c3c\u7a0e\u52a1\u5c45\u6c11\uff08\u65e0\u8bba\u662f\u516c\u53f8\u8fd8\u662f\u4e2a\u4eba\uff09\u5411\u53e6\u4e00\u5c45\u6c11\u652f\u4ed8\u6280\u672f\u670d\u52a1\u3001\u7ba1\u7406\u670d\u52a1\u3001\u54a8\u8be2\u3001\u571f\u5730\u548c\u5efa\u7b51\u7269\u4ee5\u5916\u7684\u8d44\u4ea7\u79df\u8d41\uff0c\u6216\u80a1\u606f\u3001\u5229\u606f\u548c\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u7b49\u88ab\u52a8\u6536\u5165\u7684\u60c5\u51b5\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u901f\u5ea6<\/strong><\/td><td><strong>\u9002\u7528\u4e8e<\/strong><\/td><\/tr><tr><td>2%<\/td><td>\u6280\u672f\u3001\u7ba1\u7406\u548c\u54a8\u8be2\u670d\u52a1\uff1bPMK No. 141\/PMK.03\/2015 \u4e2d\u5b9a\u4e49\u7684\u5efa\u7b51\u548c\u5176\u4ed6\u670d\u52a1\uff1b\u8f66\u8f86\u548c\u673a\u68b0\u7b49\u52a8\u4ea7\u79df\u8d41<\/td><\/tr><tr><td>15%<\/td><td>\u652f\u4ed8\u7ed9\u5c45\u6c11\u53d7\u76ca\u4eba\u7684\u80a1\u606f\u3001\u5229\u606f\u548c\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\uff08\u6839\u636e\u300a\u521b\u9020\u5c31\u4e1a\u6cd5\u300b\uff0c\u67d0\u4e9b\u6765\u81ea\u7559\u5b58\u6536\u76ca\u7684\u516c\u53f8\u95f4\u80a1\u606f\u9664\u5916\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u679c\u6536\u6b3e\u4eba\u6ca1\u6709\u6709\u6548\u7684\u5370\u5c3c\u7eb3\u7a0e\u4eba\u8bc6\u522b\u53f7\uff08NPWP\uff0c\u73b0\u5df2\u4e0e\u56fd\u6c11\u8eab\u4efd\u8bc1\u53f7NIK\u6574\u5408\u5230Coretax\u7cfb\u7edf\u4e2d\uff09\uff0c\u5219\u9002\u7528\u7a0e\u7387\u7ffb\u500d\uff1a2%\u53d8\u4e3a4%\uff0c15%\u53d8\u4e3a30%\u3002\u6b63\u786e\u7a0e\u7387\u4e0e\u7ffb\u500d\u7a0e\u7387\u4e4b\u95f4\u7684\u5dee\u989d\u7531\u6536\u6b3e\u4eba\u627f\u62c5\uff0c\u4f46\u4ed8\u6b3e\u4eba\u4ecd\u6709\u8d23\u4efb\u5728\u6e90\u5934\u6b63\u786e\u9884\u6263\u7a0e\u6b3e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b9e\u8df5\u4e2d\u7ecf\u5e38\u51fa\u73b0\u8fd9\u6837\u7684\u6f0f\u6d1e\uff1a\u4f01\u4e1a\u5728\u660e\u663e\u7684\u670d\u52a1\u53d1\u7968\u4e0a\u6b63\u786e\u5730\u6263\u7f34\u4e86PPh 23\u7a0e\u9879\uff0c\u4f46\u5728\u975e\u623f\u5730\u4ea7\u8d44\u4ea7\u79df\u8d41\uff08\u4f8b\u5982\u79df\u8d41\u8f66\u8f86\u6216\u8bbe\u5907\uff09\u6216\u5305\u542b\u5728\u8f83\u5927\u5408\u540c\u4e2d\u7684\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u548c\u5229\u606f\u652f\u4ed8\u65b9\u9762\u5374\u672a\u6263\u7f34\u3002\u6839\u636e\u76f8\u540c\u7684\u6cd5\u5f8b\u4f9d\u636e\uff0c\u8fd9\u4e24\u8005\u90fd\u5c5e\u4e8ePPh 23\u7a0e\u9879\u7684\u9002\u7528\u5bf9\u8c61\uff0c\u5e76\u4e14\u5728\u9996\u6b21\u5ba1\u8ba1\u4e2d\u7ecf\u5e38\u88ab\u5ffd\u7565\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>PPh 26\uff1a\u5bf9\u975e\u5c45\u6c11\u4ed8\u6b3e\u7684\u9884\u6263\u7a0e<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f53\u5370\u5c3c\u5b9e\u4f53\u5411\u975e\u5c45\u6c11\u6536\u6b3e\u4eba\uff08\u5373\u5728\u5370\u5c3c\u6ca1\u6709\u7a0e\u52a1\u4f4f\u6240\u7684\u5f53\u4e8b\u65b9\uff09\u652f\u4ed8\u80a1\u606f\u3001\u5229\u606f\u3001\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u3001\u7ba1\u7406\u8d39\u6216\u5176\u4ed6\u6e90\u81ea\u5370\u5c3c\u7684\u6536\u5165\u65f6\uff0cPPh 26 \u6761\u6b3e\u9002\u7528\u3002\u8fd9\u5305\u62ec\u5370\u5c3c\u672c\u5730\u5b50\u516c\u53f8\u5411\u5176\u6d77\u5916\u6bcd\u516c\u53f8\u652f\u4ed8\u7684\u6b3e\u9879\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6807\u51c6\u7a0e\u7387\u4e3a\u603b\u989d\u768420%\uff0c\u5177\u4f53\u7a0e\u7387\u53d6\u51b3\u4e8e\u6536\u6b3e\u4eba\u5c45\u4f4f\u5730\u7684\u7a0e\u52a1\u5b9a\u6027\u548c\u53ef\u4fe1\u5ea6\u89c4\u5219\u3002\u8fd9\u662f\u4e09\u4e2a\u9884\u6263\u7a0e\u7387\u7b49\u7ea7\u4e2d\u7684\u6700\u9ad8\u7b49\u7ea7\uff0c\u4f53\u73b0\u4e86\u5370\u5c3c\u7684\u9ed8\u8ba4\u7acb\u573a\uff0c\u5373\u6765\u6e90\u4e8e\u5370\u5c3c\u5883\u5185\u7684\u975e\u5c45\u6c11\u6536\u5165\u5e94\u5728\u5370\u5c3c\u5883\u5185\u5f81\u7a0e\uff0c\u800c\u975e\u4ec5\u5728\u5883\u5916\u5f81\u7a0e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">20% \u53ea\u662f\u4e00\u4e2a\u8d77\u70b9\uff0c\u5e76\u975e\u56fa\u5b9a\u7a0e\u7387\u3002\u622a\u81f3 2026 \u5e74\uff0c\u5370\u5c3c\u5df2\u4e0e 70 \u591a\u4e2a\u56fd\u5bb6\u7b7e\u8ba2\u4e86\u7a0e\u6536\u534f\u5b9a\uff0c\u79f0\u4e3a\u201c\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u201d\uff08Persetujuan Penghindaran Pajak Berganda\uff0c\u7b80\u79f0 P3B\uff09\u3002\u6839\u636e\u534f\u5b9a\u7684\u5177\u4f53\u5185\u5bb9\u548c\u6536\u5165\u7c7b\u522b\uff0c\u7279\u5b9a\u7c7b\u578b\u7684\u4ed8\u6b3e\u7a0e\u7387\u53ef\u80fd\u4f1a\u964d\u4f4e\uff0c\u6709\u65f6\u964d\u81f3 10%\uff0c\u6709\u65f6\u964d\u81f3 0%\u3002 <a href=\"https:\/\/www.pajak.go.id\/en\/node\/35012\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52a1\u603b\u5c40<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8981\u9002\u7528\u6761\u7ea6\u7a0e\u7387\u800c\u4e0d\u662f\u6807\u51c6 20% \u7a0e\u7387\uff0c\u975e\u5c45\u6c11\u6536\u6b3e\u4eba\u5fc5\u987b\u6309\u7167\u7a0e\u52a1\u603b\u5c40\u7b2c PER-25\/PJ\/2018 \u53f7\u6761\u4f8b\u89c4\u5b9a\u7684\u7a0b\u5e8f\uff0c\u63d0\u4ea4\u6709\u6548\u7684 DGT \u8868\u683c\uff08\u975e\u5c45\u6c11\u4f4f\u6240\u8bc1\u660e\uff0c\u7528\u4e8e\u5370\u5c3c\u9884\u6263\u7a0e\uff09\uff0c\u6216\u7b49\u6548\u7684 Surat Keterangan Domisili \u8868\u683c\uff0c\u5e76\u6839\u636e\u8d22\u653f\u90e8\u7b2c 112\/2025 \u53f7\u6761\u4f8b\u7684\u683c\u5f0f\u66f4\u65b0\uff0c\u81ea 2026 \u5e74 1 \u6708\u8d77\u751f\u6548\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e38\u88ab\u5ffd\u7565\uff1a\u4e00\u4e9b\u7a0e\u6536\u534f\u5b9a\u8fd8\u89c4\u5b9a\u4e86\u201c\u65f6\u95f4\u6d4b\u8bd5\u201d\uff0c\u5373\u5916\u56fd\u4e2a\u4eba\u6216\u5b9e\u4f53\u5728\u5370\u5c3c\u7684\u6d3b\u52a8\u5fc5\u987b\u6301\u7eed\u591a\u957f\u65f6\u95f4\u624d\u4f1a\u6784\u6210\u5e94\u7a0e\u5e38\u8bbe\u673a\u6784\uff0c\u8fd9\u5c06\u5f7b\u5e95\u6539\u53d8\u9002\u7528\u7684\u6761\u6b3e\u548c\u7a0e\u7387\u3002\u5982\u679c\u4ed8\u6b3e\u524d\u6ca1\u6709\u6709\u6548\u7684DGT\u8868\u683c\u5b58\u6863\uff0c\u4ed8\u6b3e\u4eba\u5fc5\u987b\u630920%\u5168\u989d\u9884\u6263\u7a0e\u6b3e\uff0c\u5373\u4f7f\u6839\u636e\u534f\u5b9a\uff0c\u539f\u672c\u9002\u7528\u8f83\u4f4e\u7684\u7a0e\u7387\u3002 <a href=\"https:\/\/www.pajak.go.id\/en\/node\/29416\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52a1\u603b\u5c40\u5173\u4e8e\u7a0e\u6536\u534f\u5b9a\u9002\u7528\u7684\u6307\u5bfc\u610f\u89c1<\/a>. \u4ed8\u6b3e\u53d1\u51fa\u540e\u518d\u7ea0\u6b63\u8fd9\u4e2a\u95ee\u9898\uff0c\u8fdc\u6bd4\u4e8b\u5148\u786e\u8ba4\u6587\u4ef6\u8981\u56f0\u96be\u5f97\u591a\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u76f8\u5173\u6587\u7ae0\uff1a&nbsp;<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/businesshubasia.com\/zh\/pph-final-umkm\/\">PPh Final UMKM 2026\uff1a\u65b0\u89c4\u5bf9\u60a8\u7684\u4e1a\u52a1\u610f\u5473\u7740\u4ec0\u4e48<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/businesshubasia.com\/zh\/tax-in-indonesia\/\">\u5916\u56fd\u4e2a\u4eba\u6295\u8d44\u8005\u5982\u4f55\u5c31\u5176\u5728\u5370\u5c3c\u7684\u6536\u5165\u7eb3\u7a0e<\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5370\u5c3c\u7a0e\u6536\u5236\u5ea6\uff1a\u4e3a\u4f55\u9884\u6263\u7a0e\u5e76\u975e\u53ef\u9009\u9879<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5370\u5c3c\u7684\u7a0e\u6536\u5236\u5ea6\u7ed3\u5408\u4e86\u81ea\u6211\u8bc4\u4f30\u548c\u5f3a\u5236\u9884\u6263\u7a0e\uff0c\u9884\u6263\u7a0e\u5728\u67d0\u4e9b\u6b3e\u9879\u652f\u4ed8\u65f6\u8fdb\u884c\u3002\u96c7\u4e3b\u548c\u4ed8\u6b3e\u4eba\u5145\u5f53\u9884\u6263\u7a0e\u4ee3\u7406\u4eba\uff0c\u8fd9\u4e00\u89d2\u8272\u7531\u6cd5\u5f8b\u89c4\u5b9a\u800c\u975e\u81ea\u613f\u9009\u62e9\uff0c\u8fd9\u610f\u5473\u7740\u4ed6\u4eec\u4e0d\u4ec5\u8981\u786e\u8ba4\u6536\u6b3e\u4eba\u65e5\u540e\u4f1a\u7f34\u7eb3\u7a0e\u6b3e\uff0c\u8fd8\u8981\u5bf9\u6263\u7f34\u3001\u7f34\u7eb3\u548c\u7533\u62a5\u7a0e\u6b3e\u8d1f\u6709\u4e2a\u4eba\u8d23\u4efb\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u4f7f\u5f97\u5370\u5c3c\u4e0e\u5176\u4ed6\u51e0\u4e4e\u5b8c\u5168\u901a\u8fc7\u5e74\u5ea6\u7533\u62a5\u7f34\u7eb3\u7a0e\u6b3e\u7684\u53f8\u6cd5\u7ba1\u8f96\u533a\u533a\u522b\u5f00\u6765\u3002\u5982\u679c\u4e00\u5bb6\u516c\u53f8\u5168\u989d\u652f\u4ed8\u4f9b\u5e94\u5546\u7684\u53d1\u7968\uff0c\u5e76\u6253\u7b97\u8ba9\u4f9b\u5e94\u5546\u81ea\u884c\u5904\u7406\u7a0e\u52a1\u4e8b\u5b9c\uff0c\u5219\u8be5\u516c\u53f8\u5e76\u672a\u5c65\u884c\u5176\u6cd5\u5f8b\u4e49\u52a1\u3002\u672a\u6263\u7f34\u7a0e\u6b3e\u7684\u5904\u7f5a\u5e94\u7531\u6263\u7f34\u4e49\u52a1\u4eba\u627f\u62c5\uff0c\u800c\u975e\u6536\u6b3e\u4eba\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5916\u56fd\u4eba\u5728\u5370\u5c3c\u7f34\u7eb3\u6240\u5f97\u7a0e\uff1a\u5e38\u89c1\u7684\u9884\u6263\u7a0e\u9519\u8bef<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u9996\u6b21\u5728\u5370\u5c3c\u5904\u7406\u6240\u5f97\u7a0e\u4e8b\u5b9c\u7684\u5916\u56fd\u4f01\u4e1a\u4e3b\u548c\u5916\u7c4d\u4eba\u58eb\u5f80\u5f80\u4f1a\u91cd\u590d\u72af\u4e00\u4e9b\u5e38\u89c1\u7684\u9519\u8bef\u3002\u5176\u4e2d\uff0c\u4ee5\u4e0b\u56db\u79cd\u9519\u8bef\u5728\u5b9e\u8df5\u4e2d\u6700\u5e38\u51fa\u73b0\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u5047\u8bbe\u5168\u989d\u4ed8\u6b3e\u5373\u53ef\u6e05\u507f\u503a\u52a1\u3002\u4f01\u4e1a\u901a\u5e38\u4f1a\u5c06\u53d1\u7968\u4e0a\u7684\u5168\u90e8\u91d1\u989d\u76f4\u63a5\u652f\u4ed8\u7ed9\u4f9b\u5e94\u5546\uff0c\u5c24\u5176\u662f\u5728\u652f\u4ed8\u670d\u52a1\u8d39\u7528\u65f6\uff0c\u800c\u4e0d\u4f1a\u4e8b\u5148\u6263\u9664\u7b2c21\u671f\u6216\u7b2c23\u671f\u6240\u5f97\u7a0e\uff0c\u56e0\u4e3a\u4ed6\u4eec\u4e0d\u4e86\u89e3\u5370\u5c3c\u7684\u5236\u5ea6\u8981\u6c42\u5728\u4ed8\u6b3e\u65f6\u800c\u975e\u5e74\u5e95\u6263\u9664\u8fd9\u4e9b\u7a0e\u6b3e\u3002.<\/li>\n\n\n\n<li>\u5ffd\u7565\u4e86 PPh 26 \u4e0b\u7684\u7a0e\u6536\u534f\u5b9a\u548c\u65f6\u95f4\u6d4b\u8bd5\u6761\u6b3e\u3002\u652f\u4ed8\u7ed9\u5916\u56fd\u6bcd\u516c\u53f8\u6216\u5173\u8054\u516c\u53f8\u7684\u6b3e\u9879\u6309 20% \u5168\u989d\u6263\u7f34\uff0c\u56e0\u4e3a\u6ca1\u6709\u4eba\u68c0\u67e5\u7a0e\u6536\u534f\u5b9a\u6216\u9488\u5bf9\u8be5\u670d\u52a1\u7684\u7279\u5b9a\u65f6\u95f4\u6d4b\u8bd5\u6761\u6b3e\u662f\u5426\u4f1a\u6539\u53d8\u7ed3\u679c\u3002.<\/li>\n\n\n\n<li>\u5c06 PPh 21 \u89c6\u4e3a\u4ec5\u7528\u4e8e\u5de5\u8d44\u53d1\u653e\u3002\u652f\u4ed8\u7ed9\u4e2a\u4f53\u4f9b\u5e94\u5546\u548c\u81ea\u7531\u804c\u4e1a\u8005\u7684\u4e2a\u4eba\u670d\u52a1\u6b3e\u9879\u4e0d\u4e88\u6263\u7f34\uff0c\u56e0\u4e3a\u8fd9\u4e9b\u6b3e\u9879\u662f\u6309\u7167\u4f01\u4e1a\u5bf9\u4f01\u4e1a\u4ea4\u6613\u7684\u65b9\u5f0f\u5f00\u5177\u53d1\u7968\u7684\u3002.<\/li>\n\n\n\n<li>\u8df3\u8fc7\u7b2c23\u9875\u5173\u4e8e\u8d44\u4ea7\u79df\u8d41\u548c\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u7684\u5185\u5bb9\u3002\u8f66\u8f86\u548c\u8bbe\u5907\u79df\u8d41\uff0c\u4ee5\u53ca\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u548c\u5229\u606f\u652f\u4ed8\uff0c\u5e38\u5e38\u88ab\u5ffd\u7565\uff0c\u56e0\u4e3a\u4eba\u4eec\u7684\u6ce8\u610f\u529b\u5f80\u5f80\u96c6\u4e2d\u5728\u663e\u800c\u6613\u89c1\u7684\u8425\u4e1a\u670d\u52a1\u53d1\u7968\u4e0a\u3002.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u4e9b\u9519\u8bef\u5f80\u5f80\u5728\u540c\u4e00\u65f6\u523b\u66b4\u9732\u51fa\u6765\uff1a\u5728\u7a0e\u52a1\u5ba1\u8ba1\u671f\u95f4\uff0c\u4e00\u65e6\u9884\u6263\u7a0e\u6b3e\u8bb0\u5f55\u4e0e\u5b9e\u9645\u4ed8\u6b3e\u8bb0\u5f55\u8fdb\u884c\u6bd4\u5bf9\uff0c\u5c31\u4f1a\u53d1\u73b0\u8fd9\u4e9b\u95ee\u9898\u3002\u5230\u90a3\u65f6\uff0c\u7ea0\u6b63\u9519\u8bef\u6240\u82b1\u8d39\u7684\u65f6\u95f4\u3001\u7f5a\u6b3e\u548c\u5229\u606f\uff0c\u8fdc\u6bd4\u4e00\u5f00\u59cb\u5c31\u505a\u5bf9\u8981\u591a\u5f97\u591a\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u76f8\u5173\u6587\u7ae0\uff1a<\/strong> <a href=\"https:\/\/businesshubasia.com\/zh\/income-tax-indonesia\/\">\u5370\u5c3c\u6240\u5f97\u7a0e\uff1a\u5916\u56fd\u516c\u53f8\u5b8c\u6574\u6307\u5357<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u6bcf\u6708\u7533\u62a5\u622a\u6b62\u65e5\u671f\u53ca\u903e\u671f\u9884\u6263\u7a0e\u6b3e\u7684\u5904\u7f5a<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PPh 21\u3001PPh 23 \u548c PPh 26 \u662f\u6708\u5ea6\u4e49\u52a1\uff0c\u800c\u975e\u5e74\u5ea6\u4e49\u52a1\u3002\u6839\u636e\u300a\u4e4c\u5e72\u8fbe\u7edf\u4e00\u793e\u4f1a\u4fdd\u9669\u6cd5\u300b\uff08UU KUP\uff09\u7b2c 9 \u6761\u53ca\u5176\u6267\u884c\u6761\u4f8b\uff0c\u6bcf\u9879\u4e49\u52a1\u7684\u9884\u6263\u6b3e\u9879\u5fc5\u987b\u5728\u6b21\u6708 10 \u65e5\u524d\u7f34\u7eb3\uff0c\u76f8\u5e94\u7684\u7533\u62a5\u8868 SPT Masa \u5fc5\u987b\u5728\u6b21\u6708 20 \u65e5\u524d\u63d0\u4ea4\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u8fdd\u53cd<\/strong><\/td><td><strong>\u5236\u88c1<\/strong><\/td><td><strong>\u6cd5\u5f8b\u4f9d\u636e<\/strong><\/td><\/tr><tr><td>SPT Masa \u7684\u903e\u671f\u7533\u62a5<\/td><td>\u672a\u6309\u671f\u7533\u62a5\uff0c\u7f5a\u6b3e\u91d1\u989d\u56fa\u5b9a\u4e3a\u6bcf\u4efd\u7533\u62a5\u886810\u4e07\u5370\u5c3c\u76fe\u3002<\/td><td>UU KUP\uff0c\u7b2c 7 \u6761<\/td><\/tr><tr><td>\u903e\u671f\u4ed8\u6b3e\u6216\u5c11\u4ed8<\/td><td>\u6708\u5229\u7387\u6309\u57fa\u51c6\u5229\u7387\u52a0\u4e0a\u8d22\u653f\u90e8\u957f\u8bbe\u5b9a\u7684\u4e0a\u8c03\u7cfb\u6570\u8ba1\u7b97\uff0c\u4e0a\u9650\u4e3a 24 \u4e2a\u6708\u3002<\/td><td>UU KUP\uff0c\u7b2c 9(2a) \u6761\uff0c\u7ecf UU HPP\uff08\u7a0e\u6536\u6cd5\u89c4\u534f\u8c03\u6cd5\uff09\u4fee\u8ba2<\/td><\/tr><tr><td>\u5ba1\u8ba1\u53d1\u73b0\u4f4e\u4f30\u60c5\u51b5<\/td><td>\u9664\u5df2\u7d2f\u79ef\u5229\u606f\u5916\uff0c\u8fd8\u9700\u7f34\u7eb3\u989d\u5916\u7684\u884c\u653f\u7f5a\u6b3e\u3002<\/td><td>UU HPP<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u4e2a\u6708\u672a\u5c65\u884c\u67d0\u9879\u4e49\u52a1\uff0c\u7f5a\u6b3e\u5f88\u5c11\u4ec5\u4ec5\u662f 10 \u4e07\u5370\u5c3c\u76fe\u3002\u5982\u679c\u4e00\u5bb6\u516c\u53f8\u6bcf\u4e2a\u6708\u90fd\u56e0\u4e3a\u6d41\u7a0b\u4e0d\u4e00\u81f4\u800c\u5bfc\u81f4\u7b2c 21\u300123 \u548c 26 \u4e2a\u6708\u7684\u8d26\u76ee\u51fa\u73b0\u95ee\u9898\uff0c\u90a3\u4e48\u4ec5\u56fa\u5b9a\u7f5a\u6b3e\u4e00\u9879\u5c31\u53ef\u80fd\u9ad8\u8fbe\u6570\u767e\u4e07\u5370\u5c3c\u76fe\uff0c\u8fd9\u8fd8\u4e0d\u5305\u62ec\u5229\u606f\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u81ea2026\u5e74\u8d77\uff0c\u6240\u6709SPT Masa\u7533\u62a5\u8868\u548cPPh 21\u300123\u548c26\u671f\u9884\u6263\u7a0e\u5355\uff08bukti potong\uff09\u5747\u901a\u8fc7Coretax\u7cfb\u7edf\u63d0\u4ea4\u3002Coretax\u662f\u7a0e\u52a1\u603b\u5c40\u7684\u7edf\u4e00\u7ba1\u7406\u7cfb\u7edf\uff0c\u53d6\u4ee3\u4e86\u4e4b\u524d\u7684DJP Online\u548ce-Bupot\u5e73\u53f0\u3002\u7531\u4e8eCoretax\u7cfb\u7edf\u91c7\u7528\u5b9e\u65f6\u9a8c\u8bc1\uff0c\u9519\u8fc7\u7533\u62a5\u7a97\u53e3\u4f1a\u88ab\u66f4\u5feb\u5730\u6807\u8bb0\u51fa\u6765\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u4e3a\u4ec0\u4e48\u5916\u8d44\u4f01\u4e1a\u5728\u5370\u5c3c\u9700\u8981\u7a0e\u52a1\u987e\u95ee\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6bcf\u6708\u5728\u5de5\u8d44\u3001\u4f9b\u5e94\u5546\u5408\u540c\u548c\u8de8\u5883\u652f\u4ed8\u4e2d\u6b63\u786e\u8fd0\u884c PPh 21\u300123 \u548c 26 \u662f\u4e00\u9879\u6301\u7eed\u7684\u8fd0\u8425\u4efb\u52a1\uff0c\u800c\u975e\u4e00\u6b21\u6027\u8bbe\u7f6e\u3002\u5370\u5c3c\u7684\u5916\u56fd\u516c\u53f8\u4e0e\u5176\u957f\u671f\u5408\u4f5c\u7684\u7a0e\u52a1\u987e\u95ee\u53ef\u4ee5\u5728\u7b7e\u7f72\u5408\u540c\u524d\u8fdb\u884c\u5ba1\u6838\uff0c\u786e\u8ba4\u7279\u5b9a\u4ed8\u6b3e\u9002\u7528\u54ea\u9879\u9884\u6263\u7a0e\u6761\u6b3e\uff0c\u5e76\u4fdd\u6301\u8de8\u5883\u8f6c\u8d26\u6240\u9700\u7684 Form DGT \u6587\u4ef6\u66f4\u65b0\u3002\u8fd9\u79cd\u5ba1\u6838\u6700\u597d\u5728\u4ed8\u6b3e\u524d\u8fdb\u884c\uff0c\u800c\u4e0d\u662f\u4ed8\u6b3e\u540e\u3002Business Hub Asia \u7684 <a href=\"https:\/\/businesshubasia.com\/zh\/services\/tax-compliance-services\/\">\u7a0e\u52a1\u5408\u89c4\u548c\u9884\u6263\u7a0e\u54a8\u8be2\u670d\u52a1<\/a> \u5b83\u4e0e\u516c\u53f8\u7684\u8d22\u52a1\u548c\u85aa\u8d44\u90e8\u95e8\u534f\u540c\u5de5\u4f5c\uff0c\u4ee5\u786e\u4fdd\u6bcf\u6708\u5404\u9879\u652f\u51fa\u6309\u65f6\u5230\u8d26\uff0c\u5e76\u4e14 <a href=\"https:\/\/businesshubasia.com\/zh\/blog\/pt-pma-requirements-indonesia\/\">PT PMA \u5408\u89c4\u6027\u8981\u6c42\u6307\u5357<\/a> \u4ecb\u7ecd\u4e86\u9884\u6263\u7a0e\u5982\u4f55\u878d\u5165\u5916\u56fd\u516c\u53f8\u5728\u5370\u5c3c\u7684\u6574\u4f53\u5408\u89c4\u8ba1\u5212\u4e2d\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5efa\u7acb\u4e00\u5957\u7ecf\u5f97\u8d77\u5ba1\u67e5\u7684\u9884\u6263\u7a0e\u6d41\u7a0b<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5370\u5c3c\u9884\u6263\u7a0e\u4e49\u52a1\u5f88\u5bb9\u6613\u88ab\u4f4e\u4f30\uff0c\u6b63\u662f\u56e0\u4e3a\u8fd9\u4e9b\u4e49\u52a1\u662f\u6309\u6708\u8fdb\u884c\u7684\uff0c\u800c\u4e14\u662f\u7a0b\u5e8f\u6027\u7684\uff0c\u800c\u975e\u7a81\u53d1\u6027\u7684\u3002\u98ce\u9669\u5f88\u5c11\u6765\u81ea\u4e00\u6b21\u91cd\u5927\u9519\u8bef\uff0c\u800c\u662f\u7531\u4e00\u4e9b\u7ec6\u5c0f\u7684\u3001\u53cd\u590d\u51fa\u73b0\u7684\u758f\u6f0f\u7d2f\u79ef\u800c\u6210\uff1a\u4f8b\u5982\uff0c\u5168\u989d\u652f\u4ed8\u4f9b\u5e94\u5546\u53d1\u7968\u3001\u672a\u8bb0\u5f55\u800c\u5047\u5b9a\u4eab\u53d7\u4e86\u7a0e\u6536\u534f\u5b9a\u4f18\u60e0\u3001\u5c06\u79df\u91d1\u652f\u4ed8\u9519\u8bef\u5730\u5f52\u7c7b\u4e3aPPh 23\u4ee5\u5916\u7684\u6b3e\u9879\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u901a\u8fc7\u6bcf\u6708\u8fdb\u884c\u6d41\u7a0b\u6838\u67e5\uff0c\u5e76\u5bf9\u7167\u5b9e\u9645\u4ed8\u6b3e\u6d41\u7a0b\u800c\u975e\u901a\u7528\u6e05\u5355\u8fdb\u884c\u5ba1\u6838\uff0c\u53ef\u4ee5\u53ca\u65f6\u53d1\u73b0\u5e76\u89e3\u51b3\u8fd9\u4e00\u95ee\u9898\uff0c\u907f\u514d\u95ee\u9898\u6269\u5927\u3002Business Hub Asia \u7684\u7a0e\u52a1\u5408\u89c4\u56e2\u961f\u4e0e\u5370\u5c3c\u5404\u5730\u7684 PT PMA \u516c\u53f8\u548c\u5916\u8d44\u4f01\u4e1a\u5408\u4f5c\uff0c\u786e\u4fdd\u6bcf\u6708 PPh 21\u300123 \u548c 26 \u9884\u6263\u7a0e\u6b3e\u7684\u7f34\u7eb3\u7b26\u5408\u89c4\u5b9a\u3002\u5982\u9700\u8bc4\u4f30\u516c\u53f8\u5f53\u524d\u6d41\u7a0b\u53ef\u80fd\u5b58\u5728\u7684\u95ee\u9898\uff0c\u8bf7\u8054\u7cfb Business Hub Asia\u3002 <a href=\"https:\/\/businesshubasia.com\/zh\/services\/tax-compliance-services\/\">\u7a0e\u52a1\u5408\u89c4\u548c\u9884\u6263\u7a0e\u54a8\u8be2\u670d\u52a1<\/a> \u5b89\u6392\u5408\u89c4\u6027\u5ba1\u67e5\u3002.<\/p>","protected":false},"excerpt":{"rendered":"<p>Foreign company owners, PT PMA finance managers, and HR teams running payroll in Indonesia often assume tax compliance means filing one return a year. This article is written for that audience: anyone responsible for paying employees, local vendors, or an overseas parent company from an Indonesian entity. Withholding tax Indonesia obligations sit underneath nearly every [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":10292,"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-10291","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\/10291","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=10291"}],"version-history":[{"count":2,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/10291\/revisions"}],"predecessor-version":[{"id":10547,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/10291\/revisions\/10547"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/media\/10292"}],"wp:attachment":[{"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/media?parent=10291"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/categories?post=10291"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/tags?post=10291"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/country?post=10291"},{"taxonomy":"service-category","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/service-category?post=10291"}],"curies":[{"name":"\u53ef\u6e7f\u6027\u7c89\u5242","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}