{"id":11024,"date":"2026-10-16T14:20:19","date_gmt":"2026-10-16T07:20:19","guid":{"rendered":"https:\/\/businesshubasia.com\/"},"modified":"2026-10-16T15:27:53","modified_gmt":"2026-10-16T08:27:53","slug":"indonesia-tax-restitution-cfo-guide","status":"publish","type":"post","link":"https:\/\/businesshubasia.com\/zh\/indonesia-tax-restitution-cfo-guide\/","title":{"rendered":"2026\u5e74\u5370\u5c3c\u7a0e\u6536\u8865\u507f\uff1a\u9996\u5e2d\u8d22\u52a1\u5b98\u5982\u4f55\u6839\u636ePMK 28\/2026\u53f7\u6cd5\u4ee4\u8ffd\u56de\u591a\u7f34\u7a0e\u6b3e"},"content":{"rendered":"<p class=\"wp-block-paragraph\">PT PMA\uff08Penanaman Modal Asing\uff0c\u4e00\u5bb6\u5916\u5546\u6295\u8d44\u6709\u9650\u8d23\u4efb\u516c\u53f8\uff09\u7684\u8d22\u52a1\u603b\u76d1\u5728\u8fdb\u884c\u5b63\u5ea6\u7ed3\u7b97\u65f6\uff0c\u53d1\u73b0\u8d44\u4ea7\u8d1f\u503a\u8868\u4e0a\u518d\u6b21\u51fa\u73b0\u589e\u503c\u7a0e\u591a\u7f34\u6b3e\u9879\u3002\u8be5\u7d22\u8d54\u6210\u7acb\uff0c\u4f46\u6b3e\u9879\u4ecd\u88ab\u51bb\u7ed3\u3002\u96c5\u52a0\u8fbe\u7684\u7a0e\u52a1\u987e\u95ee\u51e0\u4e4e\u6bcf\u6708\u90fd\u4f1a\u9047\u5230\u8fd9\u79cd\u60c5\u51b5\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636e\u5370\u5c3c\u8d22\u653f\u90e82026\u5e74\u7b2c28\/2026\u53f7\u6cd5\u4ee4\uff08\u8be5\u6cd5\u4ee4\u4e8e2026\u5e745\u67081\u65e5\u751f\u6548\uff09\uff0c\u5370\u5c3c\u7a0e\u52a1\u9000\u7a0e\u63d0\u4f9b\u4e86\u4e00\u79cd\u66f4\u5feb\u6377\u7684\u9014\u5f84\u3002\u7b26\u5408\u6761\u4ef6\u7684\u516c\u53f8\u5728\u7ecf\u8fc7\u884c\u653f\u8c03\u67e5\u540e\u5373\u53ef\u83b7\u5f97\u521d\u6b65\u9000\u7a0e\uff0c\u65e0\u9700\u8fdb\u884c\u5168\u9762\u5ba1\u8ba1\u3002\u589e\u503c\u7a0e\u7684\u9000\u7a0e\u51b3\u5b9a\u51fd\uff08SKPPKP\uff09\u5c06\u5728\u4e00\u4e2a\u6708\u5185\u9001\u8fbe\uff0c\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u9000\u7a0e\u51b3\u5b9a\u51fd\u5219\u9700\u4e00\u81f3\u4e09\u4e2a\u6708\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9519\u8bef\u91cd\u6f14\u3002\u4f01\u4e1a\u60f3\u5f53\u7136\u5730\u8ba4\u4e3aPMK 39\/2018\u7684\u89c4\u5b9a\u4ecd\u7136\u6709\u6548\u3002\u4ed6\u4eec\u5728\u4f9b\u5e94\u5546\u53d1\u7968\u5c1a\u672a\u6838\u5bf9\u7684\u60c5\u51b5\u4e0b\u5c31\u63d0\u4ea4\u4e86\u7533\u62a5\u3002\u4ed6\u4eec\u628a\u5feb\u901f\u9000\u7a0e\u89c6\u4e3a\u4e00\u5207\u6b63\u5e38\uff0c\u5c3d\u7ba1\u7a0e\u52a1\u603b\u5c40\uff08DJP\uff09\u4e4b\u540e\u4ecd\u6709\u53ef\u80fd\u8fdb\u884c\u5ba1\u8ba1\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee5\u4e0b\u662f\u6cd5\u89c4\u6587\u672c\u4e2d\u672a\u63d0\u53ca\u7684\u5185\u5bb9\u3002\u6839\u636e\u4e9a\u6d32\u5546\u4e1a\u4e2d\u5fc3\uff08Business Hub Asia\uff09\u7684\u7ecf\u9a8c\uff0c\u622a\u6b62\u65e5\u671f\u5f88\u5c11\u662f\u771f\u6b63\u7684\u95ee\u9898\u6240\u5728\u3002\u53ea\u6709\u5f53Coretax\u6570\u636e\u5df2\u7ecf\u6838\u5bf9\u65e0\u8bef\u65f6\uff0c\u65f6\u95f4\u9650\u5236\u624d\u6709\u7528\uff1b\u56e0\u6b64\uff0c\u4e00\u4e2a\u4f9b\u5e94\u5546\u672a\u63d0\u4ea4\u7684\u589e\u503c\u7a0e\u7533\u62a5\u8868\u5c31\u53ef\u80fd\u5bfc\u81f4\u539f\u672c\u53ea\u9700\u4e00\u4e2a\u6708\u7684\u9000\u7a0e\u6f14\u53d8\u6210\u5168\u9762\u7684\u7a0e\u52a1\u5ba1\u8ba1\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u672c\u6307\u5357\u4e13\u4e3a\u5916\u8d44\u4f01\u4e1a\u7684\u9996\u5e2d\u8d22\u52a1\u5b98\u548c\u8d22\u52a1\u4e3b\u7ba1\u7f16\u5199\u3002\u9605\u8bfb\u5b8c\u672c\u6307\u5357\u540e\uff0c\u4ed6\u4eec\u5e94\u8be5\u4e86\u89e3\u54ea\u79cd\u9000\u7a0e\u9014\u5f84\u9002\u5408\u5176\u4f01\u4e1a\uff0cCoretax\u4f1a\u68c0\u67e5\u54ea\u4e9b\u5185\u5bb9\uff0c\u4ee5\u53ca\u54ea\u4e9b\u60c5\u51b5\u4f1a\u5bfc\u81f4\u9000\u7a0e\u4e89\u8bae\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5370\u5c3c\u653f\u5e9c\u6839\u636e\u7b2c28\/2026\u53f7\u603b\u7edf\u4ee4\u5bf9\u5370\u5c3c\u7a0e\u6536\u8fdb\u884c\u8865\u507f\u7684\u89c4\u5b9a\u662f\u4ec0\u4e48\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5370\u5c3c\u7a0e\u6536\u9000\u6b3e\u662f\u6307\u5c06\u591a\u7f34\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08PPh\uff09\u6216\u589e\u503c\u7a0e\uff08PPN\uff09\u9000\u8fd8\u7ed9\u7eb3\u7a0e\u4eba\u3002<a href=\"https:\/\/peraturan.bpk.go.id\/Details\/348562\/pmk-no-28-tahun-2026\" target=\"_blank\" rel=\"noopener\"> \u90e8\u957f\u4ee4 (PMK) No. 28 Tahun 2026<\/a>, \u7b26\u5408\u6761\u4ef6\u7684\u7eb3\u7a0e\u4eba\u53ef\u4ee5\u5728\u4efb\u4f55\u73b0\u573a\u5ba1\u8ba1\u4e4b\u524d\u83b7\u5f97\u521d\u6b65\u9000\u6b3e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8be5\u6cd5\u89c4\u4e8e2026\u5e745\u67081\u65e5\u751f\u6548\uff0c\u53d6\u4ee3\u4e862018\u5e74\u7b2c39\u53f7\u653f\u5e9c\u6cd5\u4ee4\u3002\u5176\u6cd5\u5f8b\u4f9d\u636e\u662f\u7ecf\u4fee\u8ba2\u76841983\u5e74\u7b2c6\u53f7\u7a0e\u6536\u7a0b\u5e8f\u6cd5\uff08UU KUP\uff09\u548c1983\u5e74\u7b2c8\u53f7\u589e\u503c\u7a0e\u6cd5\uff08UU PPN\uff09\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>PMK 28\/2026 \u4e0e PMK 39\/2018 \u76f8\u6bd4\u6709\u54ea\u4e9b\u53d8\u5316\uff1f<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u66ff\u4ee3\u54c1\uff1a<\/strong> PMK 28\/2026 \u5e9f\u9664\u4e86 PMK 39\/2018\uff0c\u56e0\u6b64\u4e4b\u524d\u7684\u6307\u5b9a\u5728\u5b9e\u65bd\u540e\u5931\u6548\u3002.<\/li>\n\n\n\n<li><strong>\u65b9\u6cd5\uff1a<\/strong> \u7b26\u5408\u6761\u4ef6\u7684\u7d22\u8d54\u5c06\u901a\u8fc7\u884c\u653f\u8c03\u67e5\uff08penelitian\uff09\u8fdb\u884c\u5904\u7406\u3002.<\/li>\n\n\n\n<li><strong>\u6570\u636e\uff1a<\/strong> \u8d44\u683c\u4e0eCoretax\u7cfb\u7edf\u4e2d\u7684\u81ea\u52a8\u5bf9\u8d26\u76f8\u5173\u3002.<\/li>\n\n\n\n<li><strong>\u5ba1\u8ba1\u6743\uff1a<\/strong> DJP\u4fdd\u7559\u5bf9\u4e4b\u540e\u8fd9\u6bb5\u65f6\u95f4\u8fdb\u884c\u5ba1\u8ba1\u7684\u6743\u529b\u3002.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u4e3a\u4ec0\u4e48\u5916\u8d44\u4f01\u4e1a\u7684\u9000\u6b3e\u7533\u8bf7\u4f1a\u505c\u6ede\u4e0d\u524d\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u76d1\u7ba1\u6587\u4ef6\u5f88\u5c11\u89e3\u91ca\u9000\u6b3e\u5ef6\u8fdf\u7684\u539f\u56e0\u3002\u5b9e\u9645\u4e0a\uff0c\u5ef6\u8fdf\u901a\u5e38\u51fa\u5728\u6570\u636e\u548c\u6587\u4ef6\u4e0a\uff0c\u800c\u4e0d\u662f\u6cd5\u5b9a\u622a\u6b62\u65e5\u671f\u3002\u8d22\u52a1\u56e2\u961f\u666e\u904d\u53cd\u6620\u4ee5\u4e0b\u75db\u70b9\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4f9b\u5e94\u5546\u7535\u5b50\u53d1\u7968\u7f3a\u5931\u6216\u63d0\u4ea4\u903e\u671f\uff0c\u56e0\u6b64\u65e0\u6cd5\u6838\u5bf9\u8fdb\u9879\u589e\u503c\u7a0e\u3002.<\/li>\n\n\n\n<li>\u4e0e\u8d26\u7c3f\u4e0d\u7b26\u7684\u6263\u7f34\u5355\uff08bukti potong\uff09\u3002.<\/li>\n\n\n\n<li>\u4ece PMK 39\/2018 \u8fc1\u79fb\u540e\uff0c\u72b6\u6001\u6807\u5fd7\u5df2\u8fc7\u671f\u6216\u672a\u7ecf\u9a8c\u8bc1\u3002.<\/li>\n\n\n\n<li>\u5173\u8054\u65b9\u6536\u8d39\uff0c\u4f46\u65e0\u57fa\u51c6\u6587\u4ef6\u652f\u6301\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u4e9a\u6d32\u5546\u4e1a\u4e2d\u5fc3\u7ecf\u5e38\u5728\u8fd9\u4e2a\u9636\u6bb5\u4e0e\u8d22\u52a1\u56e2\u961f\u4f1a\u9762\uff1a\u9000\u6b3e\u5408\u6cd5\uff0c\u4f46\u8bc1\u636e\u94fe\u5206\u6563\u5728\u5404\u4e2a\u5b9e\u4f53\u548c\u7cfb\u7edf\u4e2d\u3002\u7ed3\u6784\u5316\u7684\u7533\u62a5\u524d\u5ba1\u67e5\u901a\u5e38\u53ef\u4ee5\u660e\u786e\u9053\u743c\u65af\u5de5\u4e1a\u5e73\u5747\u94f6\u884c\uff08DJP\uff09\u5728\u6536\u5230\u9000\u6b3e\u4e4b\u524d\u53ef\u80fd\u4f1a\u770b\u5230\u54ea\u4e9b\u4fe1\u606f\u3002.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5370\u5c3c\u9884\u7f34\u7a0e\u6b3e\u9000\u7a0e\u7533\u8bf7\u5982\u4f55\u8fd0\u4f5c\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5370\u5c3c\u7684\u521d\u6b65\u9000\u7a0e\u7533\u8bf7\u4f1a\u5728\u884c\u653f\u8c03\u67e5\u4e4b\u540e\u3001\u5168\u9762\u7a0e\u52a1\u5ba1\u8ba1\uff08pemeriksaan\uff09\u4e4b\u524d\u53d1\u653e\u8d44\u91d1\u3002\u7531\u4e8e\u5370\u5c3c\u7a0e\u52a1\u5c40\uff08DJP\uff09\u4fdd\u7559\u540e\u7eed\u5ba1\u8ba1\u7684\u6743\u5229\uff0c\u56e0\u6b64\u8be5\u9000\u7a0e\u4e3a\u4e34\u65f6\u6027\u8d28\u3002\u5982\u679c\u5b58\u5728\u91cd\u5927\u5dee\u5f02\uff0c\u7a0e\u52a1\u5c40\u53ef\u4ee5\u53d1\u51fa\u5c11\u7f34\u7a0e\u6b3e\u8bc4\u4f30\u901a\u77e5\uff08SKPKB\uff09\uff0c\u5e76\u52a0\u6536\u5229\u606f\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>PMK 28\/2026 \u7684\u51b3\u7b56\u671f\u9650\u662f\u4ec0\u4e48\uff1f<\/strong><\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u7a0e\u79cd<\/strong><\/th><th><strong>\u8ffd\u8e2a<\/strong><\/th><th><strong>SKPPKP\u622a\u6b62\u65e5\u671f<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u589e\u503c\u7a0e\uff08PPN\uff09<\/td><td>\u6240\u6709\u52a0\u901f\u9000\u6b3e\u901a\u9053<\/td><td>1\u4e2a\u6708<\/td><\/tr><tr><td>\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08PPh\uff09<\/td><td>\u5177\u4f53\u8981\u6c42\uff08Persyaratan Tertentu\uff09<\/td><td>1\u4e2a\u6708<\/td><\/tr><tr><td>\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08PPh\uff09<\/td><td>\u5408\u89c4\u7eb3\u7a0e\u4eba (Kriteria Tertentu)<\/td><td>3\u4e2a\u6708<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u8d44\u6599\u6765\u6e90\uff1aPMK No. 28 Tahun 2026\uff0c\u8d22\u653f\u90e8\uff08\u4e2d\u5c0f\u4f01\u4e1a\u786e\u8ba4\u6587\u7ae0\u53c2\u8003\u6587\u732e\uff09\u3002 SKPPKP \u4ee3\u8868 Surat Ketetapan Pajak Lebih Bayar Pendahuluan\uff0c\u5373\u521d\u6b65\u7a0e\u6536\u8d85\u989d\u51b3\u5b9a\u51fd\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u5feb\u901f\u9000\u7a0e\u662f\u5426\u610f\u5473\u7740\u62a5\u7a0e\u671f\u5df2\u7ed3\u675f\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0d\u3002\u5feb\u901f\u9000\u6b3e\u5e76\u4e0d\u80fd\u514d\u9664\u5ba1\u8ba1\u8d23\u4efb\u3002\u5982\u679c\u7d22\u8d54\u4e0d\u6210\u7acb\uff0cDJP\u53ef\u80fd\u4f1a\u5bf9\u540e\u7eed\u671f\u95f4\u8fdb\u884c\u5ba1\u8ba1\u5e76\u53d1\u51faSKPKB\uff08\u7834\u4ea7\u6e05\u7b97\u901a\u77e5\u4e66\uff09\u3002\u5728\u5ba1\u8ba1\u7a97\u53e3\u671f\u7ed3\u675f\u4e4b\u524d\uff0c\u9996\u5e2d\u8d22\u52a1\u5b98\u5e94\u5c06\u6536\u5230\u7684\u9000\u6b3e\u89c6\u4e3a\u6709\u6761\u4ef6\u73b0\u91d1\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Coretax DJP \u5982\u4f55\u9a8c\u8bc1\u9000\u6b3e\u7533\u8bf7\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Coretax DJP \u662f DJP \u4ece 2025 \u5e74 1 \u6708\u8d77\u63a8\u51fa\u7684\u56fd\u5bb6\u7a0e\u52a1\u7ba1\u7406\u7cfb\u7edf\u3002\u6839\u636e PMK 28\/2026\uff0c\u7533\u62a5\u4fe1\u606f\u4f1a\u4e0e\u591a\u4e2a\u5dde\u6570\u636e\u5e93\u8fdb\u884c\u7535\u5b50\u4ea4\u53c9\u6bd4\u5bf9\uff0c\u56e0\u6b64\u4e00\u4e2a\u6765\u6e90\u4e2d\u7684\u4e0d\u5339\u914d\u53ef\u80fd\u4f1a\u5bfc\u81f4\u6574\u4e2a\u7533\u62a5\u5931\u8d25\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u6570\u636e\u70b9<\/strong><\/th><th><strong>Coretax \u4ea4\u53c9\u6838\u5bf9\u7684\u5185\u5bb9<\/strong><\/th><\/tr><\/thead><tbody><tr><td>NTPN<\/td><td>\u5dde\u7a0e\u52a1\u4ea4\u6613\u7f16\u53f7\u8bc1\u660e\u7a0e\u6b3e\u5df2\u5b9e\u9645\u7f34\u7eb3\u3002<\/td><\/tr><tr><td>Bukti potong \/ pungut<\/td><td>\u4ea4\u6613\u5bf9\u624b\u7684\u9884\u6263\u6b3e\u548c\u6536\u6b3e\u5355<\/td><\/tr><tr><td>\u7535\u5b50\u8868\u683c<\/td><td>\u4f9b\u5e94\u5546\u63d0\u4ea4\u5e76\u5f00\u5177\u7ed9\u5ba2\u6237\u7684\u589e\u503c\u7a0e\u53d1\u7968<\/td><\/tr><tr><td>PIB \/ PEB<\/td><td>\u6d77\u5173\u8fdb\u53e3\uff08PIB\uff09\u548c\u51fa\u53e3\uff08PEB\uff09\u7533\u62a5\u5355<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u4e3a\u4ec0\u4e48Coretax\u4e2d\u5fc5\u987b\u91cd\u65b0\u9a8c\u8bc1\u72b6\u6001\u6807\u5fd7\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636e\u5df2\u5e9f\u6b62\u7684 PMK 39\/2018 \u6388\u4e88\u7684\u6307\u5b9a\uff0c\u5728 PMK 28\/2026 \u751f\u6548\u540e\u5931\u6548\u3002\u8d22\u52a1\u56e2\u961f\u5728\u63d0\u4ea4\u4efb\u4f55\u7d22\u8d54\u4e4b\u524d\uff0c\u5e94\u786e\u8ba4\u95e8\u6237\u7f51\u7ad9\u4e0a\u7684\u76f8\u5173\u6807\u8bb0\uff08\u4f8b\u5982 Wajib Pajak Kriteria Tertentu \u6216 PKP Berisiko Rendah\uff09\u662f\u5426\u5df2\u6fc0\u6d3b\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Business Hub Asia \u7684\u8bc4\u8bba\u4e2d\u7ecf\u5e38\u53d1\u73b0\u4e00\u4e2a\u95ee\u9898\uff1a\u67d0\u4e9b\u6807\u8bb0\u5728\u5185\u90e8\u663e\u793a\u4e3a\u5df2\u6fc0\u6d3b\uff0c\u4f46\u5728 Coretax \u7cfb\u7edf\u4e2d\u5374\u65e0\u6cd5\u8bc6\u522b\u3002\u5728\u63d0\u4ea4\u7533\u62a5\u4e4b\u524d\u53d1\u73b0\u8fd9\u4e2a\u95ee\u9898\uff0c\u8fdc\u6bd4\u5728\u7533\u62a5\u88ab\u62d2\u540e\u624d\u53d1\u73b0\u8981\u5212\u7b97\u5f97\u591a\u3002.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5bf9\u4e8ePT PMA\u800c\u8a00\uff0c\u54ea\u79cd\u8d44\u683c\u8ba4\u8bc1\u9014\u5f84\u7b26\u5408\u5370\u5c3c\u7a0e\u52a1\u8865\u507f\u8981\u6c42\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PMK 28\/2026 \u63d0\u4f9b\u4e86\u4e09\u6761\u5207\u5b9e\u53ef\u884c\u7684\u9014\u5f84\u3002\u4ee5\u4e0b\u95e8\u69db\u6807\u51c6\u6e90\u81ea\u8d22\u653f\u90e8\u6846\u67b6\u3001\u300a\u4e4c\u5e72\u8fbe\u7edf\u4e00\u91d1\u878d\u653f\u7b56\u6761\u4f8b\u300b\uff08UU KUP\uff09\u7b2c 17C \u548c 17D \u6761\u4ee5\u53ca\u300a\u4e4c\u5e72\u8fbe\u7edf\u4e00\u91d1\u878d\u653f\u7b56\u6761\u4f8b\u300b\uff08UU PPN\uff09\u7b2c 9(4c) \u6761\u3002\u8d44\u683c\u8bc4\u4f30\u5c06\u9010\u4e2a\u5b9e\u4f53\u8fdb\u884c\uff0c\u56e0\u6b64\u54a8\u8be2\u5e94\u786e\u8ba4\u5176\u662f\u5426\u7b26\u5408\u8981\u6c42\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u8ffd\u8e2a<\/strong><\/th><th><strong>\u6cd5\u5f8b\u4f9d\u636e<\/strong><\/th><th><strong>\u5173\u952e\u6807\u51c6<\/strong><\/th><\/tr><\/thead><tbody><tr><td>A\uff1a\u5408\u89c4\u7684\u4f01\u4e1a\u7eb3\u7a0e\u4eba<\/td><td>UU KUP Art. 17C<\/td><td>\u8fde\u7eed\u4e09\u5e74\u7ecf\u5ba1\u8ba1\u51fa\u5177\u65e0\u4fdd\u7559\u610f\u89c1\u7684\u8d22\u52a1\u62a5\u8868\uff08WTP\uff09\uff1b\u7b26\u5408\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u8f6e\u6362\u9650\u5236\uff1b\u4ee5\u5f80\u5ba1\u8ba1\u8c03\u6574\u540e\u7684\u8d22\u653f\u6536\u5165\u4e0d\u8d85\u8fc75%\uff1b\u6309\u65f6\u63d0\u4ea4\u5e74\u5ea6\u7533\u62a5\u8868\uff08SPT Tahunan\uff09\uff1b\u6708\u5ea6\u7533\u62a5\u8868\u903e\u671f\u4e0d\u8d85\u8fc73\u6b21\uff1b\u65e0\u903e\u671f\u7a0e\u6b3e\u6216\u62d6\u6b20\u5206\u671f\u4ed8\u6b3e\u3002<\/td><\/tr><tr><td>B\uff1a\u4f4e\u98ce\u9669\u5e94\u7a0e\u4f01\u4e1a\u5bb6\uff08PKP\uff09<\/td><td>UU PPN \u7b2c 9(4c) \u6761<\/td><td>\u5728\u5370\u5c3c\u8bc1\u5238\u4ea4\u6613\u6240 (IDX) \u4e0a\u5e02\uff0c\u6301\u6709\u7ecf\u8ba4\u8bc1\u7684\u7ecf\u8425\u8005 (AEO) \u8d44\u8d28\uff0c\u662f\u6d77\u5173\u4e3b\u8981\u5408\u4f5c\u4f19\u4f34 (MITA) \u6216\u56fd\u6709\u4f01\u4e1a (BUMN) \u5408\u8d44\u4f01\u4e1a\uff1b\u81f3\u5c11 80% \u7684\u4ea4\u4ed8\u91cf\u4e3a\u51fa\u53e3\u6216\u4f7f\u7528\u589e\u503c\u7a0e\u53d1\u7968\u4ee3\u7801 02\u300103 \u6216 07\uff1b\u5df2\u6309\u65f6\u7533\u62a5\u589e\u503c\u7a0e 12 \u4e2a\u6708\uff1b\u65e0\u521d\u6b65\u5211\u4e8b\u8c03\u67e5\u8bb0\u5f55<\/td><\/tr><tr><td>C\uff1a\u5c0f\u9608\u503c\u548c\u4e2d\u7b49\u9608\u503c<\/td><td>UU KUP Art. 17D<\/td><td>\u4f01\u4e1a\u6240\u5f97\u7a0e\uff1a\u5e74\u8425\u4e1a\u989d\u4e0d\u8d85\u8fc7 500 \u4ebf\u5370\u5c3c\u76fe\uff0c\u6700\u9ad8\u53ef\u62b5\u6263 10 \u4ebf\u5370\u5c3c\u76fe\u3002\u589e\u503c\u7a0e\uff1a\u6bdb\u5229\u6da6\u5728 0 \u4ebf\u81f3 42 \u4ebf\u5370\u5c3c\u76fe\u4e4b\u95f4\uff0c\u6700\u9ad8\u53ef\u62b5\u6263 10 \u4ebf\u5370\u5c3c\u76fe\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u5927\u591a\u6570\u5916\u56fd\u6295\u8d44\u516c\u53f8\u9009\u62e9\u54ea\u79cd\u6295\u8d44\u9014\u5f84\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636e\u4e9a\u6d32\u5546\u4e1a\u4e2d\u5fc3\uff08Business Hub Asia\uff09\u7684\u7ecf\u9a8c\uff0c\u5927\u578b\u51fa\u53e3\u5546\u901a\u5e38\u7b26\u5408B\u7c7b\u7533\u62a5\u6761\u4ef6\uff0c\u800c\u62e5\u6709\u826f\u597d\u5ba1\u8ba1\u8bb0\u5f55\u7684\u6210\u719f\u5370\u5c3c\u5b50\u516c\u53f8\uff08PT PMA\uff09\u5219\u7b26\u5408A\u7c7b\u7533\u62a5\u6761\u4ef6\u3002C\u7c7b\u7533\u62a5\u6761\u4ef6\u9002\u7528\u4e8e\u89c4\u6a21\u8f83\u5c0f\u7684\u5b50\u516c\u53f8\u3002\u4e0a\u5e02\u6bcd\u516c\u53f8\u5e76\u4e0d\u81ea\u52a8\u4f7f\u5370\u5c3c\u5b9e\u4f53\u7b26\u5408\u7533\u62a5\u6761\u4ef6\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u4e3a\u4ec0\u4e48\u5370\u5c3c\u4f01\u4e1a\u9000\u7a0e\u6bd4\u589e\u503c\u7a0e\u7533\u62a5\u98ce\u9669\u66f4\u5927\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5370\u5c3c\u4f01\u4e1a\u6240\u5f97\u7a0e\u9000\u7a0e\u7533\u8bf7\u5f80\u5f80\u4f1a\u5f15\u53d1\u8f6c\u8ba9\u5b9a\u4ef7\u95ee\u9898\uff0c\u56e0\u4e3a\u591a\u7f34\u7684\u6240\u5f97\u7a0e\u901a\u5e38\u53cd\u6620\u7684\u662f\u5173\u8054\u65b9\u5b9a\u4ef7\u3002\u6839\u636e\u300a\u5370\u5c3c\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c18\u6761\uff081983\u5e74\u7b2c7\u53f7\u6cd5\u5f8b\uff0c\u7ecf\u4fee\u8ba2\uff09\uff0c\u5370\u5c3c\u7a0e\u52a1\u5c40\uff08DJP\uff09\u6709\u6743\u5bf9\u5173\u8054\u65b9\u4ea4\u6613\u4ef7\u683c\u8fdb\u884c\u72ec\u7acb\u4ea4\u6613\u6c34\u5e73\u6d4b\u8bd5\u3002\u589e\u503c\u7a0e\u9000\u7a0e\u4e3b\u8981\u53d6\u51b3\u4e8e\u53d1\u7968\u5339\u914d\u60c5\u51b5\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e9a\u6d32\u5546\u4e1a\u4e2d\u5fc3\u7684\u76f8\u5173\u6307\u5357 <a href=\"https:\/\/businesshubasia.com\/zh\/blog\/transfer-pricing-documentation-indonesia\/\">\u5370\u5c3c\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863<\/a> \u89e3\u91ca\u4e86\u652f\u6301\u8fd9\u4e9b\u58f0\u660e\u7684\u672c\u5730\u6587\u4ef6\u548c\u4e3b\u6587\u4ef6\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u4ec0\u4e48\u624d\u7b97\u662f\u4eba\u4e3a\u591a\u4ed8\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u7535\u5b50\u5ba1\u6838\u8fc7\u7a0b\u4e2d\uff0c\u4eba\u4e3a\u591a\u4ed8\u7684\u6b3e\u9879\uff08Lebih bayar semu\uff09\u4f1a\u88ab\u8fc7\u6ee4\u6389\u3002\u5e38\u89c1\u7684\u6765\u6e90\u5305\u62ec\u6570\u5b66\u4e0a\u7684\u56db\u820d\u4e94\u5165\u3001\u672a\u7ecf\u6838\u5b9e\u7684\u4f9b\u5e94\u5546\u7a0e\u6536\u62b5\u514d\u4ee5\u53ca\u9519\u8bef\u5e94\u7528\u7684\u653f\u5e9c\u7a0e\u6536\u4f18\u60e0\uff08DTP\uff09\u3002\u57fa\u4e8e\u8fd9\u4e9b\u6765\u6e90\u7684\u7d22\u8d54\u5c06\u88ab\u79fb\u9664\u6216\u63d0\u51fa\u8d28\u7591\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5370\u5c3c\u7a0e\u52a1\u8d54\u507f\u7684\u771f\u5b9e\u6848\u4f8b\u63ed\u793a\u4e86\u54ea\u4e9b\u7ed3\u679c\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e09\u8d77\u5df2\u516c\u5f00\u62a5\u9053\u7684\u6848\u4f8b\u663e\u793a\u4e86\u7ed3\u679c\u7684\u5dee\u5f02\u3002\u4ee5\u4e0b\u6570\u636e\u6765\u81ea\u516c\u53f8\u8d22\u52a1\u62a5\u8868\u3001\u5a92\u4f53\u62a5\u9053\u548c\u6cd5\u5ead\u8bb0\u5f55\uff0c\u4ec5\u4f9b\u53c2\u8003\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u6848\u4f8b 1\uff1aPT Vale Indonesia Tbk\uff0c\u6301\u6709\u51fa\u53e3\u9a71\u52a8\u578b\u9000\u6b3e<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636e\u5176\u73b0\u91d1\u6d41\u91cf\u8868\uff0c\u5370\u5c3c\u6de1\u6c34\u6cb3\u8c37\u516c\u53f8\uff08PT Vale Indonesia Tbk\uff09\u662f\u4e00\u5bb6\u5728\u5370\u5c3c\u8bc1\u5238\u4ea4\u6613\u6240\u4e0a\u5e02\u7684\u954d\u751f\u4ea7\u5546\uff0c\u8be5\u516c\u53f8\u62a5\u544a\u79f0\uff0c2021\u5e74\u6536\u52301.16995\u4ebf\u7f8e\u5143\u7684\u9000\u7a0e\u6b3e\uff0c\u622a\u81f32024\u5e749\u670830\u65e5\u7684\u4e5d\u4e2a\u6708\u5185\u6536\u52307232.9\u4e07\u7f8e\u5143\u7684\u9000\u7a0e\u6b3e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u4e9b\u62a5\u8868\u5e76\u672a\u6309\u7a0e\u79cd\u7ec6\u5206\u9000\u7a0e\uff0c\u56e0\u6b64\u589e\u503c\u7a0e\u5173\u8054\u6027\u4ec5\u4f9b\u5206\u6790\u53c2\u8003\u3002\u96f6\u7a0e\u7387\u9500\u552e\u7684\u51fa\u53e3\u5546\u901a\u5e38\u4f1a\u79ef\u7d2f\u53ef\u91cd\u590d\u7684\u8fdb\u9879\u589e\u503c\u7a0e\u62b5\u514d\u3002\u4e9a\u6d32\u5546\u4e1a\u4e2d\u5fc3\u8ba4\u4e3a\uff0c\u6709\u636e\u53ef\u67e5\u7684\u51fa\u53e3\u548c\u6e05\u6670\u7684\u62a5\u544a\u80fd\u591f\u786e\u4fdd\u6b64\u7c7b\u9000\u7a0e\u7684\u53ef\u91cd\u590d\u6027\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u6848\u4f8b\u4e8c\uff1aPT Toyota Motor Manufacturing Indonesia\uff0c\u4e00\u8d77\u9000\u6b3e\u7d22\u8d54\u6f14\u53d8\u6210\u65f7\u65e5\u6301\u4e45\u7684\u7ea0\u7eb7<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e30\u7530\u6c7d\u8f66\u516c\u53f8\u63a7\u80a1\u7684\u5370\u5c3c\u4e30\u7530\u6c7d\u8f66\u5236\u9020\u516c\u53f8\uff08PT Toyota Motor Manufacturing Indonesia\uff0c\u7b80\u79f0TMMIN\uff09\u4e0e\u5370\u5c3c\u7a0e\u52a1\u5c40\uff08DJP\uff09\u5c312005\u5e74\u30012007\u5e74\u548c2008\u5e74\u7684\u7a0e\u6b3e\u95ee\u9898\u5c55\u5f00\u4e86\u65f7\u65e5\u6301\u4e45\u7684\u4e89\u8bba\u3002\u636e\u5a92\u4f53\u62a5\u9053\uff0c\u6b64\u6b21\u4e89\u7aef\u6d89\u53ca\u9ad8\u8fbe1.22\u4e07\u4ebf\u5370\u5c3c\u76fe\u7684\u989d\u5916\u7a0e\u6b3e\uff0c\u800c\u5982\u679cTMMIN\u80dc\u8bc9\uff0c\u5219\u53ef\u83b7\u5f97\u8d85\u8fc74000\u4ebf\u5370\u5c3c\u76fe\u7684\u9000\u7a0e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">DJP\u4f9d\u636e\u300a\u7edf\u4e00\u8d22\u4ea7\u6cd5\u300b\u7b2c18\u6761\u5bf9\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u652f\u4ed8\u548c\u5173\u8054\u65b9\u5b9a\u4ef7\u63d0\u51fa\u8d28\u7591\u3002\u5370\u5c3c\u6700\u9ad8\u6cd5\u9662\u8bb0\u5f55\u663e\u793a\uff0cTMMIN\u5c312008\u5e74\u76f8\u5173\u4e8b\u5b9c\u63d0\u51fa\u7684\u590d\u5ba1\u8bf7\u6c42\u88ab\u9a73\u56de\u3002\u6d89\u53ca\u8de8\u5883\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5927\u989d\u7d22\u8d54\u5f80\u5f80\u4f1a\u5f15\u53d1\u65f7\u65e5\u6301\u4e45\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u7ea0\u7eb7\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u6848\u4f8b\u4e09\uff1aPT Wahana Auto Ekamarga\uff0c\u9000\u6b3e\u6700\u7ec8\u5bfc\u81f4\u5211\u4e8b\u8d23\u4efb<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">PT Wahana Auto Ekamarga (WAE) \u662f\u4e00\u5bb6\u6388\u6743\u9ad8\u7aef\u6c7d\u8f66\u54c1\u724c\u7ecf\u9500\u5546\uff0c\u8be5\u516c\u53f8\u5728 2015 \u5e74\u88ab\u8bc4\u4f30\u4e3a\u4f01\u4e1a\u6240\u5f97\u7a0e\u591a\u7f34 45.9 \u4ebf\u5370\u5c3c\u76fe\uff0c\u5728 2016 \u5e74\u88ab\u8bc4\u4f30\u4e3a\u591a\u7f34 27.8 \u4ebf\u5370\u5c3c\u76fe\u3002\u53cd\u8150\u8d25\u59d4\u5458\u4f1a (KPK) \u8868\u793a\uff0c\u5b9e\u9645\u60c5\u51b5\u662f\u5c11\u7f34\u7a0e\u6b3e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8be5\u516c\u53f8\u7684\u4e00\u540d\u4e13\u5458\u88ab\u5224\u72af\u6709\u5411\u7a0e\u52a1\u5c40\u5c40\u957f\u548c\u4e09\u540d\u7a0e\u52a1\u7a3d\u67e5\u5458\u884c\u8d3f131,200\u7f8e\u5143\uff08\u7ea6\u540818\u4ebf\u5370\u5c3c\u76fe\uff09\u7684\u7f6a\u884c\uff0c\u76ee\u7684\u662f\u6279\u51c6\u9000\u7a0e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8be5\u4e13\u5458\u56e0\u53cd\u8150\u8d25\u59d4\u5458\u4f1a\u63d0\u8d77\u7684\u8bc9\u8bbc\u88ab\u5224\u5904\u4e09\u5e74\u76d1\u7981\uff0c\u529e\u516c\u5ba4\u4e3b\u4efb\u88ab\u5224\u5904\u516d\u5e74\u534a\u76d1\u7981\u3002\u4e0d\u5f53\u884c\u4e3a\u5bfc\u81f4\u9000\u6b3e\u6848\u4ef6\u6f14\u53d8\u4e3a\u5211\u4e8b\u6848\u4ef6\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u4e3e\u4f8b\u8bf4\u660e\uff1a\u4e00\u7b14\u539f\u672c\u5e94\u5728\u4e00\u4e2a\u6708\u5185\u5230\u8d26\u7684\u9000\u6b3e\uff0c\u5374\u82b1\u4e86\u56db\u4e2a\u6708\u624d\u5230\u8d26\u3002<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u793a\u4f8b\u573a\u666f\uff08\u7efc\u5408\u6848\u4f8b\uff0c\u5e76\u975e\u5ba2\u6237\u5177\u4f53\u6848\u4f8b\uff09\uff1a\u4e00\u5bb6\u4f4d\u4e8e\u96c5\u52a0\u8fbe\u7684\u51fa\u53e3\u5546\u4ee5\u4f4e\u98ce\u9669\u7533\u62a5\u65b9\u5f0f\u63d0\u4ea4\u4e86\u589e\u503c\u7a0e\u7533\u62a5\u3002Coretax \u5c06\u4e24\u5f20\u4f9b\u5e94\u5546\u53d1\u7968\u6807\u8bb0\u4e3a\u4e0d\u5339\u914d\uff0c\u539f\u56e0\u662f\u4f9b\u5e94\u5546\u63d0\u4ea4\u53d1\u7968\u7684\u65f6\u95f4\u8f83\u665a\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8d22\u52a1\u603b\u76d1\u8054\u7cfb\u4e86\u4e24\u5bb6\u4f9b\u5e94\u5546\uff0c\u66f4\u6b63\u4e86\u7533\u62a5\u6587\u4ef6\u5e76\u91cd\u65b0\u63d0\u4ea4\u3002\u5ef6\u8bef\u5e76\u975e\u7531\u4e8e\u6cd5\u5b9a\u65f6\u9650\uff0c\u800c\u662f\u7531\u4e8e\u6570\u636e\u95ee\u9898\u3002\u5982\u679c\u5728\u63d0\u4ea4\u7533\u62a5\u6587\u4ef6\u524d\u6838\u5bf9\u4ea4\u6613\u5bf9\u624b\u65b9\u7684\u6570\u636e\uff0c\u7d22\u8d54\u5c31\u4e0d\u4f1a\u8d85\u51fa\u539f\u8ba1\u5212\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u7ed3\u679c<\/strong><\/th><th><strong>\u6cd5\u5f8b\u51b3\u5b9a\u56e0\u7d20<\/strong><\/th><th><strong>\u4e3b\u8981\u98ce\u9669\u56e0\u7d20<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u6210\u529f\u8d54\u507f<\/td><td>\u5f62\u5f0f\u548c\u5b9e\u8d28\u8bc1\u636e\uff1b\u6839\u636e\u300a\u4e0d\u516c\u5e73\u8d38\u6613\u534f\u5b9a\u300b\u7b2c9(4b)\u6761\u89c4\u5b9a\u51fa\u53e3\u96f6\u7a0e\u7387\uff1b\u7b26\u5408\u300a\u4e0d\u516c\u5e73\u8d38\u6613\u534f\u5b9a\u300b\/\u300a\u4e0d\u516c\u5e73\u8d38\u6613\u534f\u5b9a\u300b\u53ca\u300a\u56fd\u5bb6\u8d38\u6613\u534f\u5b9a\u300b\u7684\u89c4\u5b9a\u3002<\/td><td>\u903e\u671f\u63d0\u4ea4\uff1b\u7f3a\u5c11\u4e0a\u6e38\u7535\u5b50\u53d1\u7968<\/td><\/tr><tr><td>\u5ba1\u8ba1\u4e89\u8bae<\/td><td>\u6839\u636e\u300a\u7edf\u4e00\u5546\u6cd5\u5178\u300b\u7b2c18\u6761\uff0c\u5bf9\u5173\u8054\u65b9\u5b9a\u4ef7\u3001\u670d\u52a1\u8d39\u548c\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u8fdb\u884c\u8c03\u6574<\/td><td>\u6ca1\u6709\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff1b\u6ca1\u6709\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae\uff08APA\uff09\u3002<\/td><\/tr><tr><td>\u62d2\u7edd\u6216\u8d77\u8bc9<\/td><td>\u4e0d\u7b26\u5408\u89c4\u5b9a\u7684\u8d85\u989d\u4ed8\u6b3e\uff1b\u4e0e\u5ba1\u67e5\u5458\u4e32\u901a\uff0c\u8fdd\u53cd\u53cd\u8150\u8d25\u6cd5\u548c\u4e4c\u5e72\u8fbe\u5927\u5b66\u5e93\u666e\u7279\u5206\u6821\u5211\u4e8b\u6761\u6b3e<\/td><td>\u865a\u5047\u4fe1\u7528\uff1b\u5ba1\u8ba1\u64cd\u7eb5<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5370\u5c3c\u7a0e\u52a1\u987e\u95ee\u5728\u4ec0\u4e48\u60c5\u51b5\u4e0b\u5e94\u8be5\u4ecb\u5165\u9000\u7a0e\u4e8b\u5b9c\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u4e2a <a href=\"https:\/\/businesshubasia.com\/zh\/services\/tax-consultant-indonesia\/\">\u5370\u5ea6\u5c3c\u897f\u4e9a\u7a0e\u52a1\u987e\u95ee<\/a> \u5728\u63d0\u4ea4\u7533\u8bf7\u4e4b\u524d\u8fdb\u884c\u54a8\u8be2\u6700\u4e3a\u6709\u6548\uff0c\u800c\u4e0d\u662f\u5728\u88ab\u62d2\u4e4b\u540e\u3002\u8d44\u683c\u3001Coretax \u72b6\u6001\u548c\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669\u76f8\u4e92\u5f71\u54cd\uff0c\u56e0\u6b64\u4ec5\u51ed\u4e00\u4efd\u6e05\u5355\u884c\u4e8b\u53ef\u80fd\u4f1a\u5e26\u6765\u98ce\u9669\u3002\u6301\u724c\u54a8\u8be2\u673a\u6784\u5e94\u786e\u8ba4\u6bcf\u4e2a\u5b9e\u4f53\u7684\u5177\u4f53\u60c5\u51b5\u3002.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5728\u9009\u62e9\u65b9\u5411\u4e4b\u524d\uff0c\u5148\u6d4b\u8bd5\u81ea\u5df1\u662f\u5426\u7b26\u5408\u5f53\u524d\u7684\u8d44\u683c\u6807\u51c6\u3002.<\/li>\n\n\n\n<li>\u5728\u8fdb\u884c\u516c\u53f8\u9000\u6b3e\u4e4b\u524d\uff0c\u9700\u5ba1\u67e5\u5173\u8054\u65b9\u98ce\u9669\u655e\u53e3\u3002.<\/li>\n\n\n\n<li>\u6536\u5230\u5ba1\u8ba1\u901a\u77e5\u540e\uff0c\u51c6\u5907\u7b54\u590d\u548c\u5f02\u8bae\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u4e9a\u6d32\u5546\u52a1\u4e2d\u5fc3\u4e3a\u5916\u8d44\u4f01\u4e1a\u63d0\u4f9b\u9000\u7a0e\u51c6\u5907\u5ba1\u6838\u3001Coretax\u72b6\u6001\u68c0\u67e5\u548c\u7a0e\u52a1\u5ba1\u8ba1\u5e94\u5bf9\u51c6\u5907\u7b49\u670d\u52a1\u3002\u6bcf\u4e2a\u9879\u76ee\u90fd\u6839\u636e\u4f01\u4e1a\u7684\u5177\u4f53\u60c5\u51b5\u91cf\u8eab\u5b9a\u5236\uff0c\u56e0\u6b64\uff0c\u6211\u4eec\u7684\u5de5\u4f5c\u59cb\u4e8e\u6df1\u5165\u4e86\u89e3\u5ba2\u6237\u7684\u5177\u4f53\u60c5\u51b5\uff0c\u800c\u975e\u91c7\u7528\u6807\u51c6\u5316\u7684\u670d\u52a1\u65b9\u6848\u3002.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u54ea\u4e9b\u9996\u5e2d\u8d22\u52a1\u5b98\u98ce\u9669\u63a7\u5236\u63aa\u65bd\u53ef\u4ee5\u4fdd\u62a4\u5370\u5c3c\u7a0e\u52a1\u8d54\u507f\u8bf7\u6c42\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e09\u79cd\u81ea\u52a8\u89e6\u53d1\u673a\u5236\u53ef\u64a4\u9500\u5408\u89c4\u72b6\u6001\uff1a\u62d6\u6b20\u6709\u6548\u8bc4\u4f30\u6b3e\u9879\u3001\u903e\u671f\u63d0\u4ea4\u5e74\u5ea6SPT\u62a5\u544a\u6216\u53d7\u5230\u521d\u6b65\u5211\u4e8b\u8c03\u67e5\u3002\u5e94\u56f4\u7ed5\u8fd9\u4e9b\u89e6\u53d1\u673a\u5236\u5efa\u7acb\u76f8\u5e94\u7684\u63a7\u5236\u63aa\u65bd\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u63a7\u5236<\/strong><\/th><th><strong>\u4e3a\u4ec0\u4e48\u8fd9\u5f88\u91cd\u8981<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u786e\u8ba4Coretax\u6982\u51b5<\/td><td>\u9a8c\u8bc1 Kriteria Tertentu \u6216 PKP Berisiko Rendah \u72b6\u6001\u662f\u5426\u5904\u4e8e\u6d3b\u52a8\u72b6\u6001<\/td><\/tr><tr><td>\u9884\u5148\u9a8c\u8bc1\u4ea4\u6613\u5bf9\u624b<\/td><td>\u4f9b\u5e94\u5546\u5fc5\u987b\u5df2\u63d0\u4ea4\u589e\u503c\u7a0e\u7533\u62a5\u8868\uff0c\u5426\u5219\u8fdb\u9879\u7a0e\u989d\u62b5\u514d\u7533\u8bf7\u5c06\u88ab\u5ef6\u8fdf\u3002<\/td><\/tr><tr><td>\u7ef4\u6301\u5ba1\u8ba1\u9632\u5fa1<\/td><td>\u5728\u7533\u8bf7\u516c\u53f8\u9000\u6b3e\u524d\uff0c\u8bf7\u786e\u4fdd\u672c\u5730\u6587\u4ef6\u548c\u4e3b\u6587\u4ef6\u662f\u6700\u65b0\u7684\u3002<\/td><\/tr><tr><td>\u89e3\u51b3\u7a0e\u52a1\u503a\u52a1<\/td><td>\u7ed3\u6e05\u6b20\u6b3e\u548c\u5206\u671f\u4ed8\u6b3e\uff0c\u4ee5\u4fdd\u7559\u5feb\u901f\u5ba1\u6279\u8d44\u683c<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u9000\u6b3e\u51c6\u5907\u5de5\u4f5c\u5e76\u975e\u4e00\u52b3\u6c38\u9038\u3002\u5b83\u53d6\u51b3\u4e8e\u2026\u2026 <a href=\"https:\/\/businesshubasia.com\/zh\/services\/accounting-service-indonesia\/\">\u6708\u5ea6\u8bb0\u8d26<\/a>, \uff0c\u7535\u5b50\u53d1\u7968\u5bf9\u8d26\u548c <a href=\"https:\/\/businesshubasia.com\/zh\/services\/tax-reporting-service-indonesia\/\">\u53ca\u65f6\u63d0\u4ea4<\/a> \u8fd9\u6837\u53ef\u4ee5\u4fdd\u6301Coretax\u6570\u636e\u7684\u5e72\u51c0\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u81ea\u4fe1\u5730\u5c06\u591a\u7f34\u7a0e\u6b3e\u8f6c\u5316\u4e3a\u8425\u8fd0\u8d44\u91d1<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PMK 28\/2026 \u4e3a\u5916\u8d44\u4f01\u4e1a\u63d0\u4f9b\u4e86\u4e00\u6761\u66f4\u5feb\u3001\u66f4\u4fbf\u6377\u7684\u73b0\u91d1\u56de\u6536\u9014\u5f84\uff0c\u53ef\u5c06\u7b26\u5408\u6761\u4ef6\u7684\u589e\u503c\u7a0e\u548c\u4f01\u4e1a\u9000\u7a0e\u6700\u77ed\u7f29\u77ed\u81f3\u4e00\u4e2a\u6708\u3002\u8d22\u52a1\u56e2\u961f\u82e5\u80fd\u76f4\u63a5\u4e0e Coretax \u7cfb\u7edf\u5bf9\u8d26\uff0c\u5373\u53ef\u4eab\u53d7\u6b64\u9879\u4f18\u60e0\u3002.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u63d0\u524d\u505a\u597d\u51c6\u5907\u7684\u516c\u53f8\u80fd\u591f\u53ca\u65f6\u6062\u590d\u6d41\u52a8\u6027\uff0c\u907f\u514d\u4e0d\u5fc5\u8981\u7684\u5ba1\u8ba1\u98ce\u9669\u3002Business Hub Asia \u5e2e\u52a9\u8d22\u52a1\u8d1f\u8d23\u4eba\u6838\u5b9e\u8d44\u683c\u3001\u534f\u8c03\u6570\u636e\u5e76\u51c6\u5907\u5e94\u5bf9\u63aa\u65bd\uff0c\u786e\u4fdd\u9000\u6b3e\u987a\u5229\u5230\u8d26\u5e76\u6c38\u4e45\u4fdd\u7559\u3002.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u51c6\u5907\u597d\u5f00\u59cb\u4e86\u5417\uff1f\u8bf7\u5728\u4e0b\u65b9\u7559\u8a00\uff0c\u7533\u8bf7\u6839\u636e\u8d35\u516c\u53f8\u7ed3\u6784\u91cf\u8eab\u5b9a\u5236\u7684\u7a0e\u52a1\u8865\u507f\u51c6\u5907\u60c5\u51b5\u5ba1\u67e5\u3002.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>A finance director at a PT PMA (Penanaman Modal Asing, a foreign investment limited liability company) opens the quarterly close and finds the same VAT overpayment on the balance sheet. The claim is valid. The cash is still stuck. Jakarta tax consultants hear this almost monthly. Indonesia tax restitution under PMK 28\/2026, the Ministry of [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":11030,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[92,1],"tags":[],"country":[9],"service-category":[49],"class_list":["post-11024","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-accounting","category-uncategorized","country-indonesia","service-category-tax-accounting"],"acf":[],"_links":{"self":[{"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/11024","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=11024"}],"version-history":[{"count":3,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/11024\/revisions"}],"predecessor-version":[{"id":11039,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/11024\/revisions\/11039"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/media\/11030"}],"wp:attachment":[{"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/media?parent=11024"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/categories?post=11024"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/tags?post=11024"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/country?post=11024"},{"taxonomy":"service-category","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/service-category?post=11024"}],"curies":[{"name":"\u53ef\u6e7f\u6027\u7c89\u5242","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}