{"id":11231,"date":"2026-11-05T11:49:02","date_gmt":"2026-11-05T04:49:02","guid":{"rendered":"https:\/\/businesshubasia.com\/"},"modified":"2026-11-05T11:50:08","modified_gmt":"2026-11-05T04:50:08","slug":"transfer-pricing-documentation-indonesia","status":"publish","type":"post","link":"https:\/\/businesshubasia.com\/zh\/transfer-pricing-documentation-indonesia\/","title":{"rendered":"\u5370\u5c3c\u8de8\u56fd\u5b50\u516c\u53f8\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff1a\u8981\u6c42\u3001\u95e8\u69db\u548c\u6700\u65b0\u52a8\u6001"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u4e00\u5bb6\u533a\u57df\u5236\u9020\u96c6\u56e2\u96c5\u52a0\u8fbe\u5b50\u516c\u53f8\u7684\u8d22\u52a1\u7ecf\u7406\u6253\u5f00\u7a0e\u52a1\u5c40\u7684\u5728\u7ebf\u7ba1\u7406\u7cfb\u7edfCoretax\uff0c\u51c6\u5907\u63d0\u4ea4\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u3002\u7cfb\u7edf\u8981\u6c42\u63d0\u4f9b\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u6458\u8981\uff0c\u603b\u90e8\u4ee5\u4e3a\u8fd9\u4efd\u6587\u6863\u5df2\u7ecf\u6709\u4eba\u51c6\u5907\u597d\u4e86\u3002\u4f46\u5b9e\u9645\u4e0a\u5e76\u6ca1\u6709\u4eba\u51c6\u5907\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636e2023\u5e74\u7b2c172\u53f7\u8d22\u653f\u90e8\u957f\u6761\u4f8b\uff08PMK\uff09\uff0c\u8d85\u8fc7\u89c4\u5b9a\u95e8\u69db\u7684\u5b50\u516c\u53f8\u5fc5\u987b\u5728\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u56db\u4e2a\u6708\u5185\u6301\u6709\u4e3b\u6587\u4ef6\u548c\u672c\u5730\u6587\u4ef6\u3002\u8fd9\u4e24\u4e2a\u6587\u4ef6\u90fd\u5c06\u63d0\u4ea4\u7ed9\u2026\u2026 <a href=\"https:\/\/pajak.go.id\/\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52a1\u603b\u5c40<\/a> \uff08DGT\uff09\u5728\u6536\u5230\u8bf7\u6c42\u540e\u4e00\u4e2a\u6708\u5185\u3002<strong>&nbsp;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636e\u7a0e\u52a1\u603b\u5c40 (DGT) \u7b2c 11\/PJ\/2025 \u53f7\u6761\u4f8b (PER)\uff0c\u5e74\u5ea6\u7533\u62a5\u8868 Coretax \u7684\u9644\u4ef6 10D \u4e5f\u9700\u63d0\u4ea4\u6458\u8981\u3002\u5728 Business Hub Asia \u5ba1\u67e5\u7684\u6587\u4ef6\u4e2d\uff0c\u8be5\u6458\u8981\uff08\u9644\u4ef6 10A\uff09\u4e0e\u6cd5\u5b9a\u8d26\u76ee\u4e4b\u95f4\u7684\u4e0d\u5339\u914d\u662f\u5f15\u53d1\u7591\u95ee\u7684\u4e3b\u8981\u539f\u56e0\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u969c\u788d\u5728\u4e8e\u6280\u672f\u5c42\u9762\u3002PMK 172\/2023 \u89c4\u5b9a\u4e86\u6587\u4ef6\u7684\u6784\u5efa\u65b9\u5f0f\uff0c\u4ece\u6bcf\u4e2a\u5c42\u7ea7\u7684\u5185\u5bb9\u5230\u9996\u9009\u5b9a\u4ef7\u65b9\u6cd5\u7684\u987a\u5e8f\uff0c\u56e0\u6b64\u901a\u7528\u5206\u7ec4\u6a21\u677f\u5f88\u5c11\u80fd\u6ee1\u8db3\u5176\u8981\u6c42\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6210\u672c\u4f1a\u5f71\u54cd\u73b0\u91d1\u6d41\u3002\u6839\u636e\u8d22\u653f\u90e82026\u5e74\u7b2c28\u53f7\u6761\u4f8b\uff0c\u4e09\u4e2a\u7eb3\u7a0e\u5e74\u5ea6\u5185\u8d85\u8fc7\u8d22\u653f\u5229\u6da65%\u7684\u5ba1\u8ba1\u66f4\u6b63\u5c06\u5bfc\u81f4\u7279\u5b9a\u6807\u51c6\u7eb3\u7a0e\u4eba\u8d44\u683c\u88ab\u53d6\u6d88\uff0c\u5e76\u4e27\u5931\u83b7\u5f97\u9884\u9000\u7a0e\u7684\u9014\u5f84\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u672c\u6307\u5357\u9002\u7528\u4e8e\u5916\u8d44\u4f01\u4e1a\uff08\u5305\u62ecPT PMA\uff0c\u5373\u5916\u56fd\u6295\u8d44\u6709\u9650\u8d23\u4efb\u516c\u53f8\uff09\u7684\u8d22\u52a1\u603b\u76d1\u3001\u7a0e\u52a1\u7ecf\u7406\u548c\u8d22\u52a1\u4e3b\u7ba1\u3002\u8bfb\u8005\u53ef\u4ee5\u636e\u6b64\u5224\u65ad\u54ea\u4e9b\u6587\u4ef6\u9002\u7528\u3001\u8be5\u51c6\u5219\u7684\u6280\u672f\u96be\u5ea6\u4ee5\u53ca\u4e0b\u4e00\u6b65\u7684\u51c6\u5907\u5de5\u4f5c\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u4ec0\u4e48\u662f\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff1f\u4e3a\u4ec0\u4e48\u5370\u5c3c\u8981\u6c42\u63d0\u4f9b\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u662f\u4e00\u5957\u8bb0\u5f55\uff0c\u7528\u4e8e\u8bc1\u660e\u5173\u8054\u516c\u53f8\u4e4b\u95f4\u7684\u4ef7\u683c\u7b26\u5408\u72ec\u7acb\u7b2c\u4e09\u65b9\u534f\u5546\u4e00\u81f4\u7684\u4ef7\u683c\u3002\u5728\u5370\u5ea6\u5c3c\u897f\u4e9a\uff0c\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u5206\u4e3a\u4e09\u4e2a\u5c42\u7ea7\uff1a\u4e3b\u6587\u6863\u3001\u672c\u5730\u6587\u6863\u548c\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">PMK 172\/2023 \u4e8e 2023 \u5e74 12 \u6708 29 \u65e5\u751f\u6548\uff0c\u53d6\u4ee3\u4e86 PMK No. 213\/PMK.03\/2016\u3002\u5b83\u9075\u5faa\u7ecf\u6d4e\u5408\u4f5c\u4e0e\u53d1\u5c55\u7ec4\u7ec7 (OECD) \u7a0e\u57fa\u4fb5\u8680\u548c\u5229\u6da6\u8f6c\u79fb (BEPS) \u884c\u52a8 13 \u7684\u4e09\u7ea7\u6a21\u5f0f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u88681. PMK 172\/2023 \u4e0b\u7684\u4e09\u4e2a\u5c42\u7ea7<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u6587\u6863<\/strong><\/th><th><strong>\u5c01\u9762<\/strong><\/th><th><strong>\u51c6\u5907\u5c31\u7eea<\/strong><\/th><th><strong>\u9001\u8d27<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u4e3b\u6587\u4ef6<\/td><td>\u96c6\u56e2\u7ed3\u6784\u3001\u65e0\u5f62\u8d44\u4ea7\u3001\u878d\u8d44<\/td><td>\u5e74\u672b\u540e4\u4e2a\u6708<\/td><td>\u5728\u6536\u5230DGT\u8bf7\u6c42\u540e\u76841\u4e2a\u6708\u5185<\/td><\/tr><tr><td>\u672c\u5730\u6587\u4ef6<\/td><td>\u5370\u5c3c\u5b9e\u4f53\u5173\u8054\u4ea4\u6613\u3001\u529f\u80fd\u5206\u6790\u3001\u57fa\u51c6\u5206\u6790<\/td><td>\u5e74\u672b\u540e4\u4e2a\u6708<\/td><td>\u5728\u6536\u5230DGT\u8bf7\u6c42\u540e\u76841\u4e2a\u6708\u5185<\/td><\/tr><tr><td>\u8111\u819c\u764c<\/td><td>\u6309\u53f8\u6cd5\u7ba1\u8f96\u533a\u5212\u5206\u7684\u6536\u5165\u3001\u7a0e\u6536\u548c\u7ecf\u8425\u6d3b\u52a8\uff1b\u5408\u5e76\u8425\u4e1a\u989d\u81f3\u5c11\u4e3a 11 \u4e07\u4ebf\u5370\u5c3c\u76fe\u7684\u6bcd\u516c\u53f8<\/td><td>\u5e74\u672b\u540e12\u4e2a\u6708<\/td><td>\u9644\u4e8e\u4e0b\u4e00\u5e74\u7684\u7533\u62a5\u8868\u4e2d<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u54ea\u4e9b\u8de8\u56fd\u5b50\u516c\u53f8\u5fc5\u987b\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PMK 172\/2023 \u91c7\u7528\u4e00\u5e74\u56de\u6eaf\u671f\u3002\u5982\u679c\u7eb3\u7a0e\u4eba\u4eca\u5e74\u6709\u5173\u8054\u4ea4\u6613\uff0c\u4e14\u53bb\u5e74\u7b26\u5408\u8868 2 \u4e2d\u7684\u4efb\u4f55\u6807\u51c6\uff0c\u5219\u9700\u51c6\u5907\u4e00\u4efd\u4e3b\u6587\u4ef6\u548c\u4e00\u4efd\u672c\u5730\u6587\u4ef6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u8868 2. \u4e3b\u6587\u4ef6\u548c\u672c\u5730\u6587\u4ef6\u6807\u51c6\uff08\u4e0a\u4e00\u7eb3\u7a0e\u5e74\u5ea6\uff0c\u4efb\u9009\u5176\u4e00\uff09<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u6807\u51c6<\/strong><\/th><th><strong>\u4e34\u754c\u70b9<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u603b\u8425\u4e1a\u989d<\/td><td>\u8d85\u8fc7500\u4ebf\u5370\u5c3c\u76fe<\/td><\/tr><tr><td>\u5173\u8054\u516c\u53f8\u5728\u6709\u5f62\u5546\u54c1\u65b9\u9762\u7684\u4ea4\u6613<\/td><td>\u8d85\u8fc7200\u4ebf\u5370\u5c3c\u76fe<\/td><\/tr><tr><td>\u5173\u8054\u670d\u52a1\u3001\u6743\u76ca\u3001\u65e0\u5f62\u8d44\u4ea7\u6216\u5176\u4ed6\u4ea4\u6613<\/td><td>\u6bcf\u79cd\u7c7b\u578b\u8d85\u8fc750\u4ebf\u5370\u5c3c\u76fe<\/td><\/tr><tr><td>\u5728\u7a0e\u7387\u8f83\u4f4e\u7684\u53f8\u6cd5\u7ba1\u8f96\u533a\u8bbe\u7acb\u5173\u8054\u516c\u53f8<\/td><td>\u4efb\u4f55\u4ea4\u6613<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f4e\u4e8e\u4efb\u4f55\u9608\u503c\uff0c\u4ec5\u6587\u4ef6\u62ab\u9732\u4e49\u52a1\u88ab\u8c41\u514d\uff0c\u800c\u5173\u8054\u65b9\u4ea4\u6613\u4ecd\u9700\u9075\u5faa\u516c\u5e73\u4ea4\u6613\u539f\u5219\u3002\u5ba2\u6237\u6848\u4f8b\u8868\u660e\uff0c\u5feb\u901f\u589e\u957f\u7684\u4f01\u4e1a\u5f80\u5f80\u5728\u51c6\u5907\u4e0b\u4e00\u4efd\u7eb3\u7a0e\u7533\u62a5\u8868\u65f6\u624d\u610f\u8bc6\u5230\u8fd9\u9879\u4e49\u52a1\uff0c\u56e0\u4e3a\u8ffd\u6eaf\u671f\u4f1a\u5c06\u7533\u62a5\u65f6\u95f4\u63a8\u8fdf\u4e00\u5e74\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u4e3a\u4ec0\u4e48\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u5bf9\u5370\u5c3c\u5b50\u516c\u53f8\u6765\u8bf4\u81f3\u5173\u91cd\u8981\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8be5\u6807\u51c6\u5c5e\u4e8e\u6280\u672f\u6027\u6807\u51c6\uff0c\u7531 PMK 172\/2023 \u672c\u8eab\u5236\u5b9a\u3002\u5176\u6307\u5bfc\u539f\u5219\u6db5\u76d6\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4e3b\u6587\u4ef6\u548c\u672c\u5730\u6587\u4ef6\u7684\u5fc5\u8981\u5185\u5bb9\uff0c\u5305\u62ec\u5bf9\u5370\u5c3c\u5b9e\u4f53\u7684\u529f\u80fd\u5206\u6790<\/li>\n\n\n\n<li>\u5229\u7528\u72ec\u7acb\u53ef\u6bd4\u6848\u4f8b\u8fdb\u884c\u53ef\u6bd4\u6027\u5206\u6790<\/li>\n\n\n\n<li>\u5b9a\u4ef7\u65b9\u6cd5\u5c42\u7ea7\u7ed3\u6784\uff0c\u4ee5\u53ca\u9009\u62e9\u8be5\u65b9\u6cd5\u7684\u7406\u7531<\/li>\n\n\n\n<li>\u4f7f\u7528\u4ea4\u6613\u53d1\u751f\u65f6\u53ef\u83b7\u5f97\u7684\u4fe1\u606f\uff08\u7b2c 17 \u6761\uff09<\/li>\n\n\n\n<li>\u9488\u5bf9\u7279\u5b9a\u4ea4\u6613\uff08\u4f8b\u5982\u65e0\u5f62\u8d44\u4ea7\u3001\u96c6\u56e2\u5185\u90e8\u8d37\u6b3e\u548c\u91cd\u7ec4\uff09\u7684\u521d\u6b65\u5206\u6790\u9636\u6bb5<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u901a\u7528\u7684\u7fa4\u7ec4\u6a21\u677f\u5f88\u5c11\u80fd\u6ee1\u8db3\u8fd9\u4e9b\u8981\u6c42\u3002Business Hub Asia \u7ecf\u5e38\u53d1\u73b0\uff0c\u533a\u57df\u7814\u7a76\u62a5\u544a\u9700\u8981\u56f4\u7ed5\u5370\u5c3c\u5b9e\u4f53\u6570\u636e\uff0c\u4ee5\u5370\u5c3c\u8bed\u8fdb\u884c\u5927\u91cf\u91cd\u5efa\uff0c\u624d\u80fd\u4f5c\u4e3a\u672c\u5730\u6587\u4ef6\u4f7f\u7528\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u88683. \u538b\u529b\u79ef\u805a\u70b9<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u538b\u529b<\/strong><\/th><th><strong>\u89c4\u5219\u662f\u600e\u4e48\u8bf4\u7684\uff1f<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u77ed\u54cd\u5e94\u7a97\u53e3<\/td><td>\u6587\u4ef6\u5728\u6536\u5230DGT\u8bf7\u6c42\u540e1\u4e2a\u6708\u5185\u9001\u8fbe\uff08PMK 172\/2023\uff0c\u7b2c34\u6761\uff09<\/td><\/tr><tr><td>\u957f\u671f\u63a5\u89e6<\/td><td>\u8bc4\u4f30\u671f\u9650\u4e00\u822c\u6700\u957f\u53ef\u8fbe 5 \u5e74\uff081983 \u5e74\u7b2c 6 \u53f7\u6cd5\u5f8b\u7b2c 13 \u6761\uff09<\/td><\/tr><tr><td>\u7b2c\u4e8c\u7a0e\u6536\u6210\u672c<\/td><td>\u4e3b\u8981\u8c03\u6574\u88ab\u89c6\u4e3a\u95f4\u63a5\u5229\u6da6\u8f6c\u79fb\uff0c\u6d89\u53ca\u9884\u63d0\u7a0e\u95ee\u9898\uff08PMK 172\/2023\uff09<\/td><\/tr><tr><td>\u9000\u6b3e\u9014\u5f84<\/td><td>\u5bf9\u4e8e\u7b26\u5408\u7279\u5b9a\u6761\u4ef6\u7684\u7eb3\u7a0e\u4eba\uff0c\u8fc7\u53bb\u4e09\u4e2a\u7eb3\u7a0e\u5e74\u5ea6\u7684\u5ba1\u8ba1\u66f4\u6b63\u91d1\u989d\u4e0d\u5f97\u8d85\u8fc7\u8d22\u653f\u5229\u6da6\u6216\u4e8f\u635f\u7684 5%\uff08PMK 28\/2026\uff09\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e\u6d89\u53ca\u5927\u91cf\u5173\u8054\u516c\u53f8\u8d39\u7528\u7684\u8d22\u52a1\u56e2\u961f\u800c\u8a00\uff0c\u9000\u6b3e\u95ee\u9898\u503c\u5f97\u5173\u6ce8\u3002\u7ba1\u7406\u8d39\u3001\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u6216\u96c6\u56e2\u5185\u90e8\u5229\u606f\u7684\u8c03\u6574\u53ef\u80fd\u4f1a\u4f7f\u8d22\u52a1\u5229\u6da6\u53d8\u52a8\u8d85\u8fc75%\uff0c\u800c\u52a0\u5feb\u9000\u6b3e\u7684\u6743\u9650\u4e5f\u53ef\u80fd\u56e0\u6b64\u88ab\u53d6\u6d88\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5370\u5c3c\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u8fd1\u671f\u53d1\u751f\u4e86\u54ea\u4e9b\u53d8\u5316\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PER-11\/PJ\/2025 \u89c4\u5b9a\u4e86 Coretax \u4e2d\u7684\u5e74\u5ea6\u7533\u62a5\u8868\u683c\u5f0f\u3002\u9644\u4ef6 10A \u5217\u51fa\u5173\u8054\u4ea4\u6613\uff0c\u9644\u4ef6 10B \u8bb0\u5f55\u516c\u5e73\u4ea4\u6613\u58f0\u660e\uff0c\u9644\u4ef6 10D \u5305\u542b Ikhtisar \u8868\u683c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u636e\u5b89\u5854\u62c9\u901a\u8baf\u793e\u62a5\u9053\uff0c\u7a0e\u52a1\u603b\u5c40\u5c40\u957f\u6bd4\u83ab\u00b7\u7ef4\u8d3e\u626c\u6258\u57287\u6708\u4efd\u7684\u4e00\u6b21\u7b80\u62a5\u4f1a\u4e0a\u8868\u793a\uff0c\u76d1\u7ba1\u3001\u6267\u6cd5\u548c\u5f81\u6536\u5de5\u4f5c\u5c06\u9010\u6b65\u8f6c\u79fb\u5230Coretax\u7cfb\u7edf\u3002\u56e0\u6b64\uff0c\u7a0e\u53f7\u3001\u9644\u4ef610A\u548c\u8d22\u52a1\u62a5\u8868\u90fd\u5c06\u7eb3\u5165\u540c\u4e00\u7cfb\u7edf\uff0c\u5176\u4e00\u81f4\u6027\u4e5f\u5c06\u5f97\u5230\u68c0\u9a8c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2025\u5e74\u7b2c111\u53f7\u603b\u7edf\u4ee4\uff08PMK No. 111 of 2025\uff09\u52a0\u5f3a\u4e86\u7a0e\u52a1\u603b\u5c40\uff08DGT\uff09\u7684\u6570\u636e\u8c03\u67e5\u6743\u9650\uff0c\u5e76\u6b63\u5f0f\u786e\u7acb\u4e86\u6570\u636e\u89e3\u91ca\u8bf7\u6c42\u51fd\uff08SP2DK\uff09\u7684\u6cd5\u5f8b\u5730\u4f4d\u3002\u5370\u5c3c\u7a0e\u52a1\u987e\u95ee\u534f\u4f1a\uff08IKPI\uff09\u6307\u51fa\uff0c\u8be5\u6cd5\u4ee4\u63d0\u9ad8\u4e86\u5bf9\u96c6\u56e2\u5173\u7cfb\u7684\u76d1\u7ba1\u900f\u660e\u5ea6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c\u4e8c\u652f\u67f1\u89c4\u5b9a\uff0c\u5bf9\u4e8e\u5408\u5e76\u8425\u4e1a\u989d\u81f3\u5c11\u8fbe\u5230 7.5 \u4ebf\u6b27\u5143\u7684\u96c6\u56e2\uff0c\u6839\u636e 2024 \u5e74\u7b2c 136 \u53f7 PMK \u548c 2026 \u5e74\u7b2c 6\/PJ\/2026 \u53f7 PER \u89c4\u5b9a\uff08\u5df2\u5728 DGT \u4e0a\u53d1\u5e03\uff09\uff0c\u5c06\u5f81\u6536 15% \u7684\u5168\u7403\u6700\u4f4e\u7a0e\u3002 <a href=\"https:\/\/pajak.go.id\/id\/globe\" target=\"_blank\" rel=\"noopener\">\u5168\u7403\u6700\u4f4e\u7a0e\u989d\u9875\u9762<\/a>. \u4ece\u4e1a\u4eba\u5458\u53d1\u73b0\uff0c\u8fd9\u4e9b\u96c6\u56e2\u5728\u4e24\u79cd\u5236\u5ea6\u4e0b\u90fd\u4f1a\u91cd\u590d\u4f7f\u7528\u516c\u53f8\u95f4\u7684\u5b9a\u4ef7\u6570\u636e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u9700\u66f4\u5168\u9762\u5730\u4e86\u89e3\u5370\u5c3c\u7a0e\u52a1\u603b\u5c40 (DGT) \u5982\u4f55\u5bf9\u7eb3\u7a0e\u5408\u89c4\u60c5\u51b5\u8fdb\u884c\u8bc4\u5206\uff0c\u8bf7\u53c2\u9605\u300a\u5370\u5c3c\u9ec4\u91d1\u7eb3\u7a0e\u4eba\u6307\u5357\u300b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5370\u5c3c\u7a0e\u6536\u8f6c\u8ba9\u5b9a\u4ef7\uff1a\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u5982\u4f55\u8fd0\u4f5c\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5370\u5c3c\u7684\u7a0e\u6536\u8f6c\u8ba9\u5b9a\u4ef7\u89c4\u5219\u57fa\u4e8e\u516c\u5e73\u4ea4\u6613\u539f\u5219\uff0c\u5f53\u5730\u79f0\u4e3aPKKU\uff08Prinsip Kewajaran dan Kelaziman Usaha\uff09\u3002\u6839\u636e\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c18\u6761\uff0c\u5f53\u5173\u8054\u65b9\u5b9a\u4ef7\u4e0e\u72ec\u7acb\u65b9\u5b9a\u4ef7\u4e0d\u540c\u65f6\uff0c\u5370\u5c3c\u7a0e\u52a1\u603b\u5c40\uff08DGT\uff09\u53ef\u4ee5\u91cd\u65b0\u786e\u5b9a\u6536\u5165\u6216\u6263\u9664\u989d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6240\u5f97\u7a0e\u6cd5\u662f 1983 \u5e74\u7b2c 7 \u53f7\u6cd5\u5f8b\uff0c\u7ecf 2021 \u5e74\u7b2c 7 \u53f7\u6cd5\u5f8b\u4fee\u8ba2\u3002PMK 172\/2023 \u89c4\u5b9a\u4e86\u7a0b\u5e8f\uff0c\u5305\u62ec\u6839\u636e\u540c\u671f\u6570\u636e\u7f16\u5236\u7684\u6587\u4ef6\uff0c\u56e0\u6b64\uff0c\u5728\u63d0\u51fa\u67e5\u8be2\u540e\u59d4\u6258\u8fdb\u884c\u7684\u57fa\u51c6\u7814\u7a76\u8d77\u70b9\u8f83\u4f4e\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u6708\u5ea6\u4f1a\u8ba1\u3001\u5de5\u8d44\u5355\u548c\u7eb3\u7a0e\u7533\u62a5\u5982\u4f55\u652f\u6301\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u7684\u53ef\u9760\u6027\u53d6\u51b3\u4e8e\u5176\u80cc\u540e\u8d26\u7c3f\u7684\u51c6\u786e\u6027\u3002PMK 172\/2023 \u7b2c 17 \u6761\u8981\u6c42\u5728\u4ea4\u6613\u53d1\u751f\u65f6\u5fc5\u987b\u638c\u63e1\u76f8\u5173\u4fe1\u606f\uff0c\u56e0\u6b64\u5173\u8054\u65b9\u4ea4\u6613\u9700\u8981\u6309\u6708\u6b63\u786e\u8bb0\u5f55\uff0c\u4e14\u5fc5\u987b\u5728\u4efb\u4f55\u5e74\u7ec8\u5206\u6790\u4e4b\u524d\u5b8c\u6210\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u8868 4. \u65e5\u5e38\u670d\u52a1\u4e0e\u8f6c\u79fb\u5b9a\u4ef7\u7684\u4ea4\u6c47\u70b9<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u670d\u52a1<\/strong><\/th><th><strong>\u8f6c\u8ba9\u5b9a\u4ef7\u63a5\u89e6\u70b9<\/strong><\/th><th><strong>\u54ea\u4e9b\u56e0\u7d20\u4f1a\u534f\u8c03\u4e00\u81f4<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u6708\u5ea6\u4f1a\u8ba1<\/td><td>\u516c\u53f8\u95f4\u8d39\u7528\u3001\u8d37\u6b3e\u548c\u91c7\u8d2d\uff0c\u5747\u9700\u4e0e\u5408\u9002\u7684\u4ea4\u6613\u5bf9\u624b\u65b9\u8fbe\u6210\u534f\u8bae\u3002<\/td><td>\u8d26\u7c3f\u4f59\u989d\u4e0e\u9644\u4ef6 10A \u76f8\u7b26<\/td><\/tr><tr><td>\u5de5\u8d44\u5355<\/td><td>\u603b\u90e8\u5916\u6d3e\u4eba\u5458\u8d39\u7528\u5206\u644a\u548c\u501f\u8c03<\/td><td>\u5de5\u8d44\u6210\u672c\u57fa\u6570\u4e0e\u6536\u8d39\u53d1\u7968\u76f8\u7b26<\/td><\/tr><tr><td>\u516c\u53f8\u6240\u5f97\u7a0e\u7533\u62a5\u8868<\/td><td>\u968f\u9644\u7684\u9644\u4ef6 10A\u300110B \u548c 10D<\/td><td>\u6458\u8981\u3001\u6e05\u5355\u548c\u53d9\u8ff0\u5171\u540c\u8bb2\u8ff0\u4e86\u4e00\u4e2a\u6545\u4e8b\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u6708\u5ea6\u4f1a\u8ba1\u6838\u7b97\u4f1a\u5728\u4fe1\u606f\u6700\u6e05\u6670\u7684\u65f6\u5019\uff0c\u8bb0\u5f55\u6bcf\u7b14\u5173\u8054\u4ea4\u6613\u7684\u4ea4\u6613\u5bf9\u624b\u3001\u65e5\u671f\u3001\u534f\u8bae\u5185\u5bb9\u548c\u91d1\u989d\u3002\u4e9a\u6d32\u5546\u4e1a\u4e2d\u5fc3 <a href=\"https:\/\/businesshubasia.com\/zh\/services\/accounting-service-indonesia\/\">\u6708\u5ea6\u4f1a\u8ba1\u670d\u52a1<\/a> \u53ef\u4ee5\u5c06\u9644\u5c5e\u8d26\u6237\u4f59\u989d\u4fdd\u5b58\u5728\u4e13\u7528\u8d26\u6237\u4e2d\uff0c\u56e0\u6b64\u9644\u4ef6 10A \u4e2d\u7684\u6570\u5b57\u76f4\u63a5\u6765\u81ea\u8d26\u7c3f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u5916\u56fd\u63a7\u80a1\u5b50\u516c\u53f8\u4e2d\uff0c\u5c06\u5916\u6d3e\u4eba\u5458\u8d39\u7528\u6216\u603b\u90e8\u6d3e\u9063\u4eba\u5458\u7684\u8d39\u7528\u8f6c\u5ac1\u7ed9\u5b50\u516c\u53f8\u662f\u6700\u5e38\u89c1\u7684\u5173\u8054\u4ea4\u6613\u4e4b\u4e00\u3002\u5e74\u5ea6\u603b\u989d\u53ef\u80fd\u8ba1\u5165\u88682\u4e2d50\u4ebf\u5370\u5c3c\u76fe\u7684\u670d\u52a1\u95e8\u69db\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u5ba2\u6237\u6848\u4f8b\uff1a\u5916\u6d3e\u5de5\u7a0b\u5e08\u4e0e\u672a\u7ed3\u7b97\u7684\u5145\u7535\u8d39\u7528<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6c7d\u8f66\u4f9b\u5e94\u94fe\u4e2d\u7684\u4e00\u5bb6PT PMA\u516c\u53f8\u63a5\u6536\u4e86\u4ece\u5176\u65e5\u672c\u6bcd\u516c\u53f8\u501f\u8c03\u7684\u5de5\u7a0b\u5e08\u3002\u603b\u90e8\u6309\u5b63\u5ea6\u5f00\u5177\u8d39\u7528\u53d1\u7968\uff0c\u800c\u5f53\u5730\u7684\u5de5\u8d44\u90e8\u95e8\u8bb0\u5f55\u7684\u6d25\u8d34\u91d1\u989d\u5374\u6709\u6240\u4e0d\u540c\u3002Business Hub Asia\u6838\u5bf9\u4e86\u8bb0\u5f55\u5e76\u66f4\u6b63\u4e86\u9644\u4ef610A\u53ca\u5176\u76f8\u5173\u5185\u5bb9\u3002 <a href=\"https:\/\/businesshubasia.com\/zh\/services\/payroll-service-indonesia\/\">\u5370\u5c3c\u85aa\u8d44\u670d\u52a1<\/a> \u73b0\u5728\u6bcf\u6708\u8bb0\u5f55\u8be5\u6210\u672c\u57fa\u7840\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u5c06\u6240\u6709\u5185\u5bb9\u4e32\u8054\u8d77\u6765\u3002\u5c06\u9644\u4ef6 10A\u300110B \u548c 10D \u4e0e\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u6838\u5bf9\u662f\u7533\u62a5\u6750\u6599\u7684\u4e00\u90e8\u5206\uff0c\u800c Business Hub Asia \u6b63\u662f\u8fd9\u90e8\u5206\u5185\u5bb9\u7684\u63d0\u4f9b\u8005\u3002 <a href=\"https:\/\/businesshubasia.com\/zh\/services\/tax-reporting-service-indonesia\/\">\u7a0e\u52a1\u7533\u62a5\u670d\u52a1<\/a> \u5df2\u9884\u5148\u8bbe\u7f6e\u4e86\u8fd9\u4e9b\u68c0\u67e5\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u8f6c\u8ba9\u5b9a\u4ef7\u54a8\u8be2\uff1a\u5b50\u516c\u53f8\u4f55\u65f6\u5e94\u8be5\u5f15\u5165\u4e13\u5bb6\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/businesshubasia.com\/zh\/services\/indonesia-transfer-pricing\/\">\u8f6c\u8ba9\u5b9a\u4ef7\u54a8\u8be2<\/a> \u8be5\u4e13\u4e1a\u652f\u6301\u6db5\u76d6\u5b9a\u4ef7\u653f\u7b56\u3001\u57fa\u51c6\u5206\u6790\u3001\u672c\u5730\u6587\u4ef6\u8d77\u8349\u3001\u9644\u4ef6 10D Ikhtisar \u4ee5\u53ca\u5bf9 DGT 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