{"id":11258,"date":"2026-11-11T16:28:36","date_gmt":"2026-11-11T09:28:36","guid":{"rendered":"https:\/\/businesshubasia.com\/"},"modified":"2026-11-12T16:59:36","modified_gmt":"2026-11-12T09:59:36","slug":"expatriate-payroll-compliance-indonesia","status":"publish","type":"post","link":"https:\/\/businesshubasia.com\/zh\/expatriate-payroll-compliance-indonesia\/","title":{"rendered":"\u5370\u5c3c\u5916\u7c4d\u5458\u5de5\u85aa\u916c\u5408\u89c4\uff1aRPTKA\u3001IMTA \u548c PPh 21 \u5982\u4f55\u534f\u540c\u8fd0\u4f5c"},"content":{"rendered":"<p 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\u5929\u63d0\u4ea4\u5ef6\u671f\u7533\u8bf7\uff0c\u7f5a\u6b3e\u91d1\u989d\u4f1a\u968f\u7740\u67e5\u51fa\u7684\u5916\u56fd\u52b3\u5de5\u4eba\u6570\u53ca\u5176\u5de5\u4f5c\u6708\u4efd\u7684\u589e\u52a0\u800c\u589e\u52a0\u3002&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5370\u5c3c\u5916\u7c4d\u5458\u5de5\u85aa\u8d44\u5408\u89c4\u6027\uff1a\u6db5\u76d6\u54ea\u4e9b\u5185\u5bb9\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u5370\u5c3c\uff0c\u5916\u7c4d\u5458\u5de5\u85aa\u916c\u5408\u89c4\u610f\u5473\u7740\u8981\u786e\u4fdd\u6bcf\u4f4d\u5916\u7c4d\u5458\u5de5\u7684\u4eba\u529b\u5ba1\u6279\u3001\u79fb\u6c11\u8eab\u4efd\u548c\u85aa\u916c\u7533\u62a5\u4fe1\u606f\u4fdd\u6301\u4e00\u81f4\u3002\u5370\u5c3c\u96c7\u4e3b\u6709\u4e49\u52a1\u4ee3\u6263\u4ee3\u7f34\u6240\u5f97\u7a0e\u3001\u63d0\u4ea4\u6708\u5ea6\u62a5\u544a\u5e76\u4e3a\u7b26\u5408\u6761\u4ef6\u7684\u5458\u5de5\u529e\u7406\u793e\u4f1a\u4fdd\u969c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0b\u8868\u5217\u51fa\u4e86\u6bcf\u4e00\u5c42\u7ea7\u7684\u6743\u9650\u4ee5\u53ca\u5de5\u8d44\u5355\u9700\u8981\u53cd\u6620\u7684\u5185\u5bb9\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u5c42<\/strong><\/th><th><strong>\u6743\u5a01<\/strong><\/th><th><strong>\u6838\u5fc3\u4eea\u5668<\/strong><\/th><th><strong>\u5de5\u8d44\u5355\u5fc5\u987b\u53cd\u6620\u4ec0\u4e48<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u4eba\u529b\u5ba1\u6279<\/td><td>\u80af\u7eb3\u514b<\/td><td>Tahun 2023 \u5e74\u7b2c 6 \u53f7\u6cd5\u5f8b\uff1b 2021 \u5e74 Tahun 34 \u53f7\u653f\u5e9c\u6cd5\u89c4 (PP)\uff1b\u4f69\u6885\u7eb3\u514b 8 \u53f7\u5854\u6d2a 2021<\/td><td>\u804c\u4f4d\u540d\u79f0\u3001\u804c\u79f0\u548c\u85aa\u916c\u5e94\u7b26\u5408\u5df2\u6279\u51c6\u7684\u300a\u85aa\u916c\u548c\u85aa\u8d44\u7ba1\u7406\u6761\u4f8b\u300b\uff08RPTKA\uff09\u7684\u89c4\u5b9a\u3002<\/td><\/tr><tr><td>\u79fb\u6c11\u8eab\u4efd<\/td><td>\u79fb\u6c11\u603b\u5c40<\/td><td>\u6839\u636e RPTKA \u9881\u53d1\u7684\u5de5\u4f5c\u5c45\u7559\u8bb8\u53ef\u8bc1\uff08KITAS\u3001Kartu Izin Tinggal Terbatas\uff09<\/td><td>\u505c\u7559\u65f6\u95f4\u548c\u62c5\u4fdd\u4eba\u4fe1\u606f\u5c06\u7528\u4e8e\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u5206\u6790<\/td><\/tr><tr><td>\u6240\u5f97\u7a0e<\/td><td>DJP\uff08\u7a0e\u52a1\u603b\u5c40\u5c40\u957f Jenderal Pajak\uff09<\/td><td>\u6240\u5f97\u7a0e\u6cd5\uff08UU PPh\uff09\uff1bPMK \u7b2c 168\/PMK.03\/2023 \u53f7\uff1bDJP \u6761\u4f8b PER-11\/PJ\/2025<\/td><td>\u7ea0\u6b63 PPh 21 \u6216 PPh 26 \u6cbb\u7597\u65b9\u6848\u3001\u6bcf\u6708\u6f0f\u62a5\u3001\u5e74\u7ec8\u91cd\u65b0\u8ba1\u7b97<\/td><\/tr><tr><td>\u793e\u4f1a\u4fdd\u969c<\/td><td>BPJS Kesehatan \u548c BPJS Ketenagakerjaan<\/td><td>2011 \u5e74 Tahun \u7b2c 24 \u53f7\u6cd5\u7b2c 24 \u676114\uff1b PP No. 34 Tahun 2021 \u827a\u672f\u3002 8<\/td><td>\u7b26\u5408\u6761\u4ef6\u7684\u5916\u56fd\u5de5\u4eba\u767b\u8bb0\u548c\u77ed\u671f\u6d3e\u9063\u4fdd\u9669<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ece\u516c\u5f00\u6570\u636e\u4e2d\u53ef\u4ee5\u770b\u51fa\u8be5\u7cfb\u7edf\u7684\u8d22\u653f\u89c4\u6a21\u3002\u4eba\u529b\u90e8\u957f\u4e9a\u897f\u5c14\u5229\u5728\u5411\u56fd\u4f1a\u7b2c\u4e5d\u59d4\u5458\u4f1a\u6c47\u62a5\u65f6\u8868\u793a\uff0c\u5370\u5c3c\u52b3\u5de5\u8d54\u507f\u57fa\u91d1\uff08DKPTKA\uff09\u57282025\u5e74\u6536\u53d6\u4e862.1\u4e07\u4ebf\u5370\u5c3c\u76fe\uff0c\u52302026\u5e747\u670817\u65e5\u5df2\u6536\u53d61.17\u4e07\u4ebf\u5370\u5c3c\u76fe\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u636e\u5b89\u5854\u62c9\u901a\u8baf\u793e\u62a5\u9053\uff0c\u8fd9\u4f4d\u90e8\u957f\u8fd8\u8868\u793a\uff0c\u653f\u5e9c\u6b63\u5728\u5ba1\u67e5\u6bcf\u6708 100 \u7f8e\u5143\u7684\u6807\u51c6\uff0c\u5e76\u4e14\u901a\u5e38\u4f1a\u62d2\u7edd\u8d85\u51fa\u8bb8\u53ef\u8303\u56f4\u7684\u804c\u4f4d\u7533\u8bf7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e\u9700\u8981\u5904\u7406\u8fd9\u4e9b\u591a\u5c42\u6570\u636e\u7684HR\u56e2\u961f\u6765\u8bf4\uff0c\u4e00\u4e2a\u5207\u5b9e\u53ef\u884c\u7684\u8d77\u70b9\u662f\u5728\u4efb\u4f55\u5de5\u8d44\u5468\u671f\u5f00\u59cb\u4e4b\u524d\uff0c\u5148\u5bf9\u5408\u540c\u3001RPTKA\u548c\u5de5\u8d44\u5355\u8fdb\u884c\u4e00\u6b21\u6838\u5bf9\u3002\u8bb8\u591a\u95ee\u9898\u5728\u8fd9\u4e2a\u9636\u6bb5\u5c31\u4f1a\u663e\u73b0\u51fa\u6765\uff0c\u8fdc\u5728\u68c0\u67e5\u5458\u63d0\u51fa\u8981\u6c42\u4e4b\u524d\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u4e3a\u4ec0\u4e48\u73b0\u5728\u8981\u5c06 RPTKA\u3001\u79fb\u6c11\u8bb0\u5f55\u548c PPh 21 \u8fdb\u884c\u76f8\u4e92\u6bd4\u5bf9\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fc7\u53bb\uff0c\u6bcf\u4e2a\u673a\u6784\u53ea\u80fd\u770b\u5230\u5916\u7c4d\u4eba\u58eb\u6863\u6848\u4e2d\u5c5e\u4e8e\u81ea\u5df1\u7684\u4e00\u90e8\u5206\u3002\u8fd9\u79cd\u9694\u9602\u6b63\u5728\u7f29\u5c0f\u3002\u636eDDTCNews\u62a5\u9053\uff0c2023\u5e745\u6708\uff0c\u83f2\u5f8b\u5bbe\u79fb\u6c11\u5c40\uff08DJP\uff09\u548c\u79fb\u6c11\u603b\u5c40\uff08DGI\uff09\u540c\u610f\u4ea4\u6362\u7b7e\u8bc1\u3001\u5c45\u7559\u8bb8\u53ef\u548c\u8fc7\u5883\u6570\u636e\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8d22\u653f\u90e82026\u5e74\u7b2c8\u53f7\u6761\u4f8b\uff08PMK\uff09\u4e8e2026\u5e742\u670811\u65e5\u7b7e\u7f72\uff0c\u4fee\u8ba2\u4e86\u5173\u4e8e\u5411DJP\u63d0\u4f9b\u6570\u636e\u7684PMK\u7b2c228\/PMK.03\/2017\u53f7\u6761\u4f8b\u3002\u5370\u5c3c\u7a0e\u52a1\u987e\u95ee\u534f\u4f1a\uff08IKPI\uff09\u62a5\u544a\u79f0\uff0c\u79fb\u6c11\u5c40\u7684\u62a4\u7167\u548c\u7b7e\u8bc1\u6279\u51c6\u6570\u636e\u4e5f\u5305\u542b\u5728\u5185\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8be5\u89c4\u5b9a\u8fd8\u5141\u8bb8\u4e39\u9ea6\u7a0e\u52a1\u5c40\u5728\u638c\u63e1\u7684\u6570\u636e\u4e0d\u8db3\u65f6\u8bf7\u6c42\u8865\u5145\u6570\u636e\u3002\u5b9e\u9645\u4e0a\uff0c\u8fd9\u4f7f\u5f97\u4e39\u9ea6\u7a0e\u52a1\u5c40\u66f4\u5bb9\u6613\u5c06\u505c\u7559\u65f6\u95f4\u4e0e\u5de5\u8d44\u8ba1\u7b97\u4e2d\u9002\u7528\u7684\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u8ba4\u5b9a\u8fdb\u884c\u6bd4\u8f83\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u8fd1\u671f\u54ea\u4e9b\u76d1\u7ba1\u53d8\u5316\u4f1a\u5f71\u54cd\u5916\u6d3e\u5458\u5de5\u7684\u85aa\u8d44\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u76ee\u524d\u6709\u591a\u79cd\u56e0\u7d20\u5f71\u54cd\u5916\u6d3e\u5458\u5de5\u7684\u85aa\u916c\u7ed3\u6784\u3002\u4e0b\u8868\u5217\u51fa\u4e86\u5bf9\u5916\u6d3e\u5458\u5de5\u85aa\u916c\u7ed3\u6784\u5f71\u54cd\u6700\u5927\u7684\u51e0\u4e2a\u56e0\u7d20\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u65e5\u671f<\/strong><\/th><th><strong>\u4e50\u5668<\/strong><\/th><th><strong>\u4e3a\u4ec0\u4e48\u8fd9\u5bf9\u5458\u5de5\u85aa\u8d44\u5f88\u91cd\u8981<\/strong><\/th><\/tr><\/thead><tbody><tr><td>2026\u5e741\u6708<\/td><td>Kemnaker\u901a\u51fd\uff08SE\uff09\u7b2c3\/836\/PK.04\/I\/2026\u53f7&nbsp;<\/td><td>\u636e\u62a5\u9053\uff0c\u5c06\u52a0\u5f3a\u5bf9RPTKA\u5ef6\u671f\u3001\u72b6\u6001\u8f6c\u6362\u4ee5\u53ca\u5728\u591a\u5bb6\u516c\u53f8\u6301\u6709\u7684\u804c\u4f4d\u7684\u5904\u7406\u3002<\/td><\/tr><tr><td>2026\u5e741\u670821\u65e5<\/td><td>\u52b3\u52a8\u76d1\u5bdf\u548c\u804c\u4e1a\u5b89\u5168\u5065\u5eb7\u603b\u5c40\u5c40\u957f\u4ee4\u7b2c5\/6\/AS.00.01\/I\/2026\u53f7<\/td><td>\u4e00\u5bb6\u516c\u53f8\u56e0\u672a\u6301\u6709\u7ecf\u6279\u51c6\u7684\u300a\u52b3\u52a8\u5173\u7cfb\u6cd5\u300b\u800c\u96c7\u7528164\u540d\u5916\u7c4d\u52b3\u5de5\uff0c\u88ab\u5904\u4ee521.7\u4ebf\u5370\u5c3c\u76fe\u7684\u884c\u653f\u7f5a\u6b3e\u3002<\/td><\/tr><tr><td>2025\u5e7412\u670831\u65e5<\/td><td>PMK \u7b2c 105 \u53f7 2025 \u5e74&nbsp;<\/td><td>\u653f\u5e9c\u8d44\u52a9\u7684 PPh 21 \u8ba1\u5212\u5c06\u4e8e 2026 \u5e74\u5b9e\u65bd\uff0c\u4f46\u4ec5\u9650\u4e8e\u7279\u5b9a\u884c\u4e1a\uff0c\u4e14\u6708\u6536\u5165\u4e0a\u9650\u4e3a 1000 \u4e07\u5370\u5c3c\u76fe\u3002<\/td><\/tr><tr><td>2025<\/td><td>DJP \u6cd5\u89c4 PER-11\/PJ\/2025<\/td><td>\u4fee\u8ba2\u540e\u7684\u9884\u6263\u7a0e\u5355\u548c\u62a5\u544a\u5c06\u901a\u8fc7 DJP \u7684\u6838\u5fc3\u7a0e\u52a1\u7ba1\u7406\u7cfb\u7edf Coretax \u8fdb\u884c\u3002<\/td><\/tr><tr><td>2026\u5e742\u670811\u65e5<\/td><td>PMK \u7b2c 8 \u671f 2026 \u5e74<\/td><td>\u5305\u62ec\u79fb\u6c11\u5c40\u5728\u5185\u7684\u5404\u673a\u6784\u5411 DJP \u63d0\u4f9b\u66f4\u5e7f\u6cdb\u7684\u6570\u636e\u6d41<\/td><\/tr><tr><td>2026\u5e747\u670820\u65e5<\/td><td>\u4eba\u529b\u90e8\u957f\u5411\u4eba\u6c11\u4ee3\u8868\u5927\u4f1a\u7b2c\u4e5d\u59d4\u5458\u4f1a\u53d1\u8868\u7684\u58f0\u660e<\/td><td>\u6bcf\u6708100\u7f8e\u5143\u7684DKPTKA\u5229\u7387\u6b63\u5728\u5ba1\u6838\u4e2d\uff1b\u4e0a\u6b21\u66f4\u65b0\u65f6\u5c1a\u672a\u505a\u51fa\u6700\u7ec8\u51b3\u5b9a\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u6267\u6cd5\u6570\u636e\u8fdb\u4e00\u6b65\u5370\u8bc1\u4e86\u8fd9\u4e00\u70b9\u3002\u5370\u5c3c\u53cd\u8150\u8d25\u5c40\u5c40\u957f\u4f0a\u65af\u6885\u5c14\u00b7\u5e15\u5361\u4e9a\u8868\u793a\uff0c2026\u5e741\u6708\u81f32\u6708\u671f\u95f4\uff0c\u5370\u5c3c\u516d\u4e2a\u7701\u4efd\u768412\u5bb6\u516c\u53f8\u5171\u88ab\u7f5a\u6b3e44.8\u4ebf\u5370\u5c3c\u76fe\uff0c\u5408\u89c4\u6267\u6cd5\u884c\u52a8\u5c06\u6301\u7eed\u52302026\u5e74\u3002&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>RPTKA\u5370\u5c3c\u5ba1\u6279\u6d41\u7a0b\u662f\u600e\u6837\u7684\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u5370\u5c3c\uff0cRPTKA\uff08\u96c7\u4f63\u5916\u56fd\u52b3\u5de5\u8bb8\u53ef\u8bc1\uff09\u7684\u5ba1\u6279\u9996\u5148\u7531\u96c7\u4e3b\u8d1f\u8d23\u3002\u6839\u636e\u300a\u4eba\u529b\u6cd5\u300b\uff082003\u5e74\u7b2c13\u53f7\u6cd5\u5f8b\uff0c\u7ecf2023\u5e74\u7b2c6\u53f7\u6cd5\u5f8b\u4fee\u8ba2\uff09\u7b2c42\u6761\u7b2c\uff081\uff09\u6b3e\u7684\u89c4\u5b9a\uff0c\u6240\u6709\u96c7\u4f63\u5916\u56fd\u52b3\u5de5\u7684\u96c7\u4e3b\u90fd\u5fc5\u987b\u6301\u6709\u4e2d\u592e\u653f\u5e9c\u6279\u51c6\u7684RPTKA\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7533\u8bf7\u901a\u8fc7 TKA Online \u5e73\u53f0\u5728\u7ebf\u8fdb\u884c\uff0c\u4f9d\u636e\u662f 2021 \u5e74\u7b2c 8 \u53f7\u4eba\u529b\u90e8\u957f\u6761\u4f8b\uff0c\u8be5\u6761\u4f8b\u662f 2021 \u5e74\u7b2c 34 \u53f7\u653f\u5e9c\u6761\u4f8b\uff08\u5173\u4e8e\u4f7f\u7528\u5916\u56fd\u52b3\u5de5\uff09\u7684\u5b9e\u65bd\u7ec6\u5219\u3002&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>RPTKA\u7533\u8bf7\u7684\u4e3b\u8981\u9636\u6bb5\u6709\u54ea\u4e9b\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee5\u4e0b\u6d41\u7a0b\u6982\u8ff0\u4e86\u8be5\u6846\u67b6\u3002\u5177\u4f53\u987a\u5e8f\u548c\u6587\u4ef6\u6e05\u5355\u4f1a\u56e0\u804c\u4f4d\u7c7b\u578b\u800c\u5f02\uff0c\u56e0\u6b64\u6bcf\u4efd\u6587\u4ef6\u90fd\u5e94\u4e0e\u987e\u95ee\u786e\u8ba4\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u96c7\u4e3b\u901a\u8fc7 TKA Online \u5728\u7ebf\u63d0\u4ea4 RPTKA \u7533\u8bf7\u3002<\/li>\n\n\n\n<li>Kemnaker \u5bf9\u62df\u8bae\u804c\u4f4d\u8fdb\u884c\u53ef\u884c\u6027\u8bc4\u4f30\uff08Hasil Penilaian Kelayakan\uff0cHPK\uff09\u3002<\/li>\n\n\n\n<li>\u7528\u4eba\u5355\u4f4d\u4e0a\u4f20\u5019\u9009\u4eba\u7684\u76f8\u5173\u6587\u4ef6\u3002<\/li>\n\n\n\n<li>Kemnaker \u5411 DKPTKA \u53d1\u51fa\u4ed8\u6b3e\u901a\u77e5\u3002<\/li>\n\n\n\n<li>\u4ed8\u6b3e\u540e\uff0cKemnaker \u6279\u51c6 RPTKA \u5e76\u5c06\u6570\u636e\u4f20\u9012\u7ed9\u79fb\u6c11\u5c40\uff0c\u4f5c\u4e3a\u7b7e\u8bc1\u548c\u5c45\u7559\u8bb8\u53ef\u7684\u4f9d\u636e\u3002<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u85aa\u8d44\u53d1\u653e\u6bd4\u8bb8\u591a\u7403\u961f\u9884\u671f\u7684\u8981\u65e9\u30022021\u5e74\u7b2c8\u53f7\u300a\u52b3\u52a8\u6cd5\u300b\u7b2c7\u6761\u7b2c\uff082\uff09\u6b3e\u89c4\u5b9a\uff0c\u7533\u8bf7\u65f6\u63d0\u4ea4\u7684\u96c7\u4f63\u5408\u540c\u8349\u6848\u5fc5\u987b\u5217\u660e\u5de5\u8d44\u91d1\u989d\u53ca\u652f\u4ed8\u65b9\u5f0f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56e0\u6b64\uff0c\u5df2\u5907\u6848\u7684\u85aa\u8d44\u662f\u5916\u6d3e\u4eba\u5458\u85aa\u916c\u7684\u9996\u4e2a\u5b98\u65b9\u6570\u636e\u70b9\u3002\u540e\u7eed\u7684\u664b\u5347\u3001\u6d25\u8d34\u53d8\u66f4\u548c\u804c\u79f0\u53d8\u66f4\u90fd\u5e94\u4e0eRPTKA\u8bb0\u5f55\u8fdb\u884c\u6838\u5bf9\uff0c\u800c\u4e0d\u4ec5\u4ec5\u662f\u5728\u5de5\u8d44\u7cfb\u7edf\u4e2d\u66f4\u65b0\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8be5\u516c\u53f8\u5728\u4ee5\u4e0b\u5730\u533a\u6ce8\u518c\u7684\u4e1a\u52a1\u6d3b\u52a8 <a href=\"https:\/\/oss.go.id\" target=\"_blank\" rel=\"noopener\">OSS\uff08\u5728\u7ebf\u5355\u4e00\u63d0\u4ea4\uff09<\/a> \u6b64\u5916\uff0c\u8fd8\u5e94\u4e0e\u7533\u8bf7\u6587\u4ef6\u4e2d\u63cf\u8ff0\u7684\u6d77\u5916\u4e1a\u52a1\u72b6\u51b5\u4fdd\u6301\u4e00\u81f4\u3002\u5982\u679c\u4e1a\u52a1\u72b6\u51b5\u4e0d\u5728\u516c\u53f8\u7684 KBLI\uff08\u5370\u5c3c\u4f01\u4e1a\u6807\u51c6\u5206\u7c7b\uff09\u8303\u56f4\u5185\uff0c\u5219\u5728 RPTKA \u7533\u8bf7\u83b7\u6279\u4e4b\u524d\uff0c\u53ef\u80fd\u9700\u8981\u66f4\u65b0\u8bb8\u53ef\u8bc1\u4fe1\u606f\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6211\u4eec\u7684 <a href=\"https:\/\/businesshubasia.com\/zh\/services\/company-registration-indonesia\/\">\u516c\u53f8\u6ce8\u518c<\/a> \u56e2\u961f\u5ba1\u67e5 KBLI \u4ee3\u7801\u4e0e\u8ba1\u5212\u7684\u6d77\u5916\u5934\u5bf8\uff0c\u5e76\u5728 OSS \u4e2d\u5904\u7406\u4fee\u6539\uff0c\u4ee5\u4fbf\u8425\u4e1a\u6267\u7167\u548c RPTKA \u63cf\u8ff0\u76f8\u540c\u7684\u6d3b\u52a8\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u5916\u56fd\u5458\u5de5\u5728\u6ca1\u6709\u6279\u51c6\u7684\u300a\u5916\u56fd\u5458\u5de5\u6743\u5229\u548c\u4e49\u52a1\u534f\u8bae\u300b\uff08RPTKA\uff09\u7684\u60c5\u51b5\u4e0b\u5de5\u4f5c\u4f1a\u53d1\u751f\u4ec0\u4e48\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6700\u8fd1\u7684\u4e00\u4e2a\u6848\u4f8b\u51f8\u663e\u4e86\u5176\u4e2d\u7684\u5229\u5bb3\u5173\u7cfb\u3002\u636e Bisnis.com \u62a5\u9053\uff0c\u5728 2025 \u5e74 10 \u6708 27 \u65e5\u81f3 11 \u6708 1 \u65e5\u671f\u95f4\uff0cKemnaker \u5bf9\u5409\u6253\u90a6\u5de5\u4e1a\u533a (Ketapang Industrial Estate) \u8fdb\u884c\u4e86\u68c0\u67e5\uff0c\u53d1\u73b0\u51b6\u70bc\u5382\u8fd0\u8425\u5546 PT Borneo Alumindo Prima \u96c7\u4f63\u4e86 164 \u540d\u5916\u7c4d\u5de5\u4eba\uff0c\u800c\u8fd9\u4e9b\u5de5\u4eba\u5e76\u672a\u6301\u6709\u7ecf\u6279\u51c6\u7684 RPTKA\uff08\u96c7\u4f63\u548c\u5c31\u4e1a\u534f\u8bae\uff09\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2026 \u5e74 1 \u6708 21 \u65e5\u9881\u5e03\u7684\u7b2c 5\/6\/AS.00.01\/I\/2026 \u53f7\u6cd5\u4ee4\u5bf9\u8be5\u516c\u53f8\u5904\u4ee5 21.7 \u4ebf\u5370\u5c3c\u76fe\u7684\u884c\u653f\u7f5a\u6b3e\uff0c\u7f5a\u6b3e\u5df2\u4e8e 2026 \u5e74 1 \u6708 26 \u65e5\u4e0a\u7f34\u56fd\u5e93\u3002164 \u540d\u5de5\u4eba\u7684\u5de5\u4f5c\u671f\u9650\u4e3a 1 \u81f3 5 \u4e2a\u6708\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u80af\u7eb3\u514b\u8868\u793a\uff0c\u7f5a\u6b3e\u91d1\u989d\u56e0\u516c\u53f8\u800c\u5f02\uff0c\u53d6\u51b3\u4e8e\u6709\u591a\u5c11\u5916\u56fd\u5de5\u4eba\u88ab\u53d1\u73b0\u8fdd\u53cd\u89c4\u5b9a\u5de5\u4f5c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89c4\u8303\u7684\u6587\u6863\u8bb0\u5f55\u5728\u6b64\u81f3\u5173\u91cd\u8981\uff1a\u6240\u6709\u6d89\u53ca RPTKA \u7533\u62a5\u7684\u85aa\u8d44\u53d8\u91cf\u90fd\u4f1a\u88ab\u8bb0\u5f55\u3001\u6807\u6ce8\u65e5\u671f\u5e76\u53ef\u8ffd\u6eaf\u3002\u8fd9\u53ef\u4ee5\u4fdd\u62a4\u4eba\u529b\u8d44\u6e90\u56e2\u961f\uff0c\u907f\u514d\u5728\u68c0\u67e5\u5458\u6216\u5ba1\u8ba1\u5458\u8be2\u95ee\u6570\u636e\u8ba1\u7b97\u65b9\u6cd5\u65f6\u51fa\u73b0\u95ee\u9898\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u60f3\u8981\u4e86\u89e3\u66f4\u591a\u5173\u4e8e RPTKA \u6269\u5c55\u5de5\u4f5c\u6d41\u7a0b\u7684\u8bfb\u8005\u53ef\u4ee5\u9605\u8bfb\u5355\u72ec\u7684\u6587\u6863\u3002 <a href=\"https:\/\/businesshubasia.com\/zh\/work-permit-indonesia-rptka-update\/\">\u5de5\u4f5c\u8bb8\u53ef\u548c RPTKA \u66f4\u65b0<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>RPTKA \u4e0e IMTA \u6709\u4ec0\u4e48\u533a\u522b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">RPTKA \u548c IMTA \u7684\u533a\u522b\u5f88\u7b80\u5355\u3002RPTKA \u662f\u96c7\u4e3b\u6279\u51c6\u7684\u5916\u7c4d\u5458\u5de5\u5c31\u4e1a\u8ba1\u5212\uff0c\u81f3\u4eca\u4ecd\u662f\u5f3a\u5236\u6027\u7684\u3002IMTA\uff08Izin Mempekerjakan Tenaga Kerja Asing\uff0c\u5916\u7c4d\u5458\u5de5\u5c31\u4e1a\u8ba1\u5212\uff09\u66fe\u662f\u4e00\u79cd\u72ec\u7acb\u7684\u5de5\u4f5c\u8bb8\u53ef\uff0c\u4f46 2021 \u5e74\u7b2c 34 \u53f7\u516c\u5171\u653f\u7b56\u6cd5\u4ee4\u5df2\u5c06\u5176\u4ece\u73b0\u884c\u6846\u67b6\u4e2d\u79fb\u9664\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636e 2021 \u5e74\u7b2c 8 \u53f7\u6cd5\u4ee4\u7b2c 21 \u6761\u89c4\u5b9a\uff0cRPTKA \u6279\u51c6\u672c\u8eab\u65e2\u662f\u5de5\u4f5c\u8bb8\u53ef\uff0c\u4e5f\u662f\u7b7e\u8bc1\u548c\u5c45\u7559\u8bb8\u53ef\u7684\u63a8\u8350\u4fe1\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u65b9\u9762<\/strong><\/th><th><strong>RPTKA\uff08\u5f53\u524d\u6846\u67b6\uff09<\/strong><\/th><th><strong>IMTA\uff08\u539f\u8bb8\u53ef\u8bc1\uff09<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u59d3\u540d<\/td><td>Rencana Penggunaan Tenaga Kerja Asing\uff0c\u5916\u7c4d\u5de5\u4eba\u5229\u7528\u8ba1\u5212<\/td><td>Izin Mempekerjakan Tenaga Kerja Asing\uff0c\u96c7\u7528\u5916\u56fd\u5de5\u4eba\u7684\u8bb8\u53ef\u8bc1<\/td><\/tr><tr><td>\u7533\u8bf7\u8005<\/td><td>\u5370\u5c3c\u96c7\u4e3b\u901a\u8fc7TKA Online\u5e73\u53f0\u62db\u8058<\/td><td>\u96c7\u4e3b\u5728\u300a\u52b3\u52a8\u5173\u7cfb\u548c\u5c31\u4e1a\u6cd5\u300b\u83b7\u5f97\u6279\u51c6\u540e<\/td><\/tr><tr><td>\u5f53\u524d\u72b6\u6001<\/td><td>\u5f3a\u5236\u6267\u884c\u5e76\u7ecf Kemnaker \u6279\u51c6\uff082023 \u5e74 Tahun \u7b2c 6 \u53f7\u6cd5\u5f8b\uff1b2021 \u5e74 Tahun PP \u53f7 34 \u53f7\uff1b2021 \u5e74 Tahun \u7b2c 8 \u53f7 Permenaker\uff09<\/td><td>\u4e0d\u518d\u4f5c\u4e3a\u5355\u72ec\u7684\u8bb8\u53ef\u8bc1\u53d1\u653e\u3002<\/td><\/tr><tr><td>\u79fb\u6c11\u94fe\u63a5<\/td><td>\u83b7\u5f97\u6279\u51c6\u662f\u7b7e\u8bc1\u548c\u5c45\u7559\u8bb8\u53ef\u7684\u57fa\u7840\u3002<\/td><td>\u5750\u5728RPTKA\u548c\u7b7e\u8bc1\u6b65\u9aa4\u4e4b\u95f4<\/td><\/tr><tr><td>\u85aa\u8d44\u76f8\u5173\u6027<\/td><td>\u804c\u4f4d\u3001\u85aa\u8d44\u548c DKPTKA \u5747\u4e0e\u5ba1\u6279\u6302\u94a9\u3002<\/td><td>\u4ec5\u51fa\u73b0\u5728\u8f83\u65e7\u7684\u6587\u4ef6\u548c\u6a21\u677f\u4e2d<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u8865\u507f\u57fa\u91d1\u662f\u4e00\u9879\u6cd5\u5b9a\u5f81\u8d39\uff0c\u4e0e\u6bcf\u9879\u6279\u51c6\u4e8b\u9879\u6302\u94a9\u30022021\u5e74\u7b2c8\u53f7\u6cd5\u4ee4\u89c4\u5b9a\uff0c\u8865\u507f\u57fa\u91d1\u4e3a\u6bcf\u4eba\u6bcf\u6708\u6bcf\u804c\u4f4d100\u7f8e\u5143\uff0c2025\u5e748\u6708\u7684\u4e00\u4efdDPR\u7814\u7a76\u7b80\u62a5\u4e5f\u8bc1\u5b9e\u4e86\u8fd9\u4e00\u6570\u5b57\u3002&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u4e3a\u4ec0\u4e48 IMTA \u6807\u7b7e\u4ecd\u7136\u51fa\u73b0\u5728\u65e5\u5e38\u5bf9\u8bdd\u4e2d\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728BHA\u7684\u85aa\u8d44\u5de5\u4f5c\u4e2d\uff0c\u65e7\u7684IMTA\u672f\u8bed\u4ecd\u7136\u51fa\u73b0\u5728\u94f6\u884c\u8d26\u6237\u8868\u683c\u3001\u623f\u4e1c\u8981\u6c42\u548c\u96c6\u56e2\u4eba\u529b\u8d44\u6e90\u6a21\u677f\u4e2d\u3002\u85aa\u8d44\u56e2\u961f\u4e0d\u5f97\u4e0d\u53bb\u67e5\u627e\u4e00\u4efd\u65e9\u5df2\u4e0d\u5b58\u5728\u7684\u6587\u4ef6\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c06\u6b64\u7c7b\u8bf7\u6c42\u8f6c\u81f3RPTKA\u5ba1\u6279\u548c\u6682\u7f13\u9063\u8fd4\u8bb8\u53ef\uff0c\u53ef\u907f\u514d\u5ef6\u8bef\u3002\u987e\u95ee\u53ef\u4ee5\u786e\u8ba4\u6bcf\u4e2a\u4ea4\u6613\u5bf9\u624b\u5b9e\u9645\u9700\u8981\u54ea\u4e9b\u6587\u4ef6\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>PPh 21 \u5982\u4f55\u9002\u7528\u4e8e\u5916\u7c4d\u5458\u5de5\u85aa\u8d44\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PPh 21 \u9075\u5faa\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u8ba4\u5b9a\u539f\u5219\uff0c\u800c\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u7684\u8ba4\u5b9a\u4f9d\u636e\u4e8b\u5b9e\u800c\u975e\u7b7e\u8bc1\u6807\u7b7e\u3002\u6839\u636e\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c2\u6761\u7b2c\uff083\uff09\u6b3e\uff0c\u5916\u56fd\u4eba\u5982\u5728\u5370\u5c3c\u5c45\u4f4f\u300112\u4e2a\u6708\u5185\u505c\u7559\u8d85\u8fc7183\u5929\uff0c\u6216\u610f\u56fe\u5728\u5370\u5c3c\u5c45\u4f4f\uff0c\u5219\u6210\u4e3a\u5370\u5c3c\u56fd\u5185\u7eb3\u7a0e\u4eba\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u52a1\u6307\u5357\u63cf\u8ff0\u4e86\u610f\u56fe\u6307\u6807\uff0c\u4f8b\u5982\u6709\u6548\u671f\u8d85\u8fc7 183 \u5929\u7684\u5c45\u7559\u8bb8\u53ef\u3001\u8d85\u8fc7 183 \u5929\u7684\u5de5\u4f5c\u5408\u540c\u3001\u957f\u671f\u79df\u8d41\u548c\u5bb6\u5ead\u6210\u5458\u642c\u8fc1\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u7a0e\u52a1\u72b6\u51b5<\/strong><\/th><th><strong>\u6d4b\u8bd5<\/strong><\/th><th><strong>\u6263\u7559<\/strong><\/th><th><strong>\u62a5\u544a<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u56fd\u5185\u7eb3\u7a0e\u4eba\uff08SPDN\uff09<\/td><td>\u5c45\u4f4f\u5730\uff0c12\u4e2a\u6708\u5185\u5c45\u4f4f\u8d85\u8fc7183\u5929\uff0c\u6216\u6709\u5c45\u4f4f\u610f\u5411<\/td><td>\u7b2c 21 \u671f\uff1a\u6bcf\u6708\u603b\u8d39\u7528\u7387 (TER)\uff0c\u7136\u540e\u5728\u6700\u540e\u9636\u6bb5\u6309\u7b2c 17 \u6761\u89c4\u5b9a\u5b9e\u884c 5% \u81f3 35% \u7684\u9012\u589e\u5229\u7387\u3002<\/td><td>\u6708\u5ea6\u7533\u62a5\u8868\u3001Coretax\u9884\u6263\u7a0e\u5355\u3001\u5e74\u5ea6\u7533\u62a5\u8868<\/td><\/tr><tr><td>\u5916\u56fd\u7eb3\u7a0e\u4eba\uff08SPLN\uff09<\/td><td>\u505c\u7559\u65f6\u95f4\u5c11\u4e8e183\u5929\u4e14\u65e0\u5c45\u4f4f\u610f\u56fe<\/td><td>PPh 26\uff0c\u901a\u5e38\u4e3a\u603b\u6536\u5165\u768420%\uff0c\u9664\u975e\u53e6\u6709\u7a0e\u6536\u534f\u5b9a\u89c4\u5b9a\u3002<\/td><td>PPh 26 \u548c\u6761\u7ea6\u6587\u4ef6\u7684\u9884\u6263\u5355<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u7531\u4e8e\u7eb3\u7a0e\u8eab\u4efd\u53ef\u80fd\u5728\u4e00\u5e74\u5185\u53d1\u751f\u53d8\u5316\uff0c\u540c\u4e00\u96c7\u5458\u6700\u521d\u53ef\u80fd\u4ee5\u5916\u56fd\u7eb3\u7a0e\u4eba\u8eab\u4efd\u5165\u804c\uff0c\u4e4b\u540e\u8f6c\u53d8\u4e3a\u7f8e\u56fd\u56fd\u5185\u7eb3\u7a0e\u4eba\u3002\u6bcf\u4e00\u79cd\u8eab\u4efd\u8f6c\u53d8\u90fd\u9700\u8981\u5355\u72ec\u5ba1\u67e5\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c45\u6c11\u8eab\u4efd\u8ba4\u5b9a\u3001\u7a0e\u6536\u534f\u5b9a\u4f18\u60e0\u4ee5\u53caPPh 26\u548cPPh 21\u4e4b\u95f4\u7684\u8f6c\u6362\uff0c\u9996\u5148\u90fd\u662f\u7a0e\u52a1\u95ee\u9898\uff0c\u5176\u6b21\u624d\u662f\u5de5\u8d44\u6838\u7b97\u6761\u76ee\u3002\u6211\u4eec\u4e13\u4e1a\u7684\u56e2\u961f\u5c06\u7aed\u8bda\u4e3a\u60a8\u670d\u52a1\u3002 <a href=\"https:\/\/businesshubasia.com\/zh\/services\/accounting-service-indonesia\/\">\u4f1a\u8ba1<\/a> &amp; <a href=\"https:\/\/businesshubasia.com\/zh\/services\/tax-reporting-service-indonesia\/\">\u7a0e<\/a> \u56e2\u961f\u4f1a\u4e0e\u85aa\u8d44\u56e2\u961f\u5ba1\u6838\u6bcf\u7b14\u6b3e\u9879\u7684\u53d8\u52a8\uff0c\u4ee5\u4fbf\u6839\u636e\u786e\u8ba4\u72b6\u6001\u8fdb\u884c\u6263\u7f34\u3002&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u4e3a\u4ec0\u4e48TER\u572812\u6708\u505c\u6b62\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e\u6b63\u5f0f\u5458\u5de5\u800c\u8a00\uff0c <a href=\"https:\/\/pajak.go.id\/sites\/default\/files\/2024-02\/PMK%20168%20Tahun%202023%20Tentang%20PPh%20Pasal%2021%20TER.pdf\" target=\"_blank\" rel=\"noopener\">PMK \u7b2c 168\/PMK.03\/2023 \u53f7<\/a> \u4ece1\u6708\u523011\u6708\uff0c\u6309\u6708\u9002\u7528TER\uff08Tarif Efektif Rata-rata\uff0c\u5e73\u5747\u5b9e\u9645\u7a0e\u7387\uff09\u3002\u5728\u6700\u540e\u4e00\u4e2a\u7eb3\u7a0e\u671f\uff0c\u96c7\u4e3b\u4f7f\u7528\u7b2c17\u6761\u89c4\u5b9a\u7684\u7a0e\u7387\u91cd\u65b0\u8ba1\u7b97\u5e74\u5ea6\u7a0e\u6b3e\uff0c\u5e76\u4ee3\u6263\u4ee3\u7f34\u5dee\u989d\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">DJP\u89e3\u91ca\u8bf4 <a href=\"https:\/\/www.pajak.go.id\/index.php\/en\/node\/104290\" target=\"_blank\" rel=\"noopener\">TER\u9002\u7528\u4e8e1\u6708\u81f311\u6708\u7684\u7eb3\u7a0e\u671f\u3002<\/a>. \u6700\u7ec8\u7684\u8ba1\u7b97\u7ed3\u679c\u8868\u660e\uff0c12 \u6708\u662f\u5916\u7c4d\u5458\u5de5\u4e00\u5e74\u4e2d\u6700\u654f\u611f\u7684\u5de5\u8d44\u53d1\u653e\u6708\u4efd\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5305\u542b\u6d25\u8d34\u3001\u5956\u91d1\u6216\u96c7\u4e3b\u7f34\u7eb3\u7684\u7a0e\u6b3e\u5728\u5185\u7684\u85aa\u916c\u65b9\u6848\uff0c\u53ef\u80fd\u4f1a\u4f7f\u5e74\u5ea6\u6570\u5b57\u4e0e\u6708\u5ea6\u5355\u636e\u6240\u663e\u793a\u7684\u91d1\u989d\u5927\u76f8\u5f84\u5ead\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5916\u7c4d\u5458\u5de5\u5e74\u4e2d\u79bb\u804c\uff0c\u5176\u6700\u540e\u4e00\u4e2a\u5de5\u4f5c\u6708\u7684\u7a0e\u989d\u5c06\u91cd\u65b0\u8ba1\u7b97\u3002\u6839\u636e\u7b2c168\/PMK.03\/2023\u53f7\u603b\u7406\u6cd5\u4ee4\uff0c\u6b63\u5f0f\u5458\u5de5\u79bb\u804c\u5f53\u6708\u89c6\u4e3a\u6700\u540e\u4e00\u4e2a\u7eb3\u7a0e\u671f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u793a\u4f8b\u573a\u666f\u3002<\/strong> \u4e00\u4f4d\u5728\u52ff\u52a0\u6cd7\u4e00\u5bb6\u96f6\u90e8\u4ef6\u5236\u9020\u5382\u5de5\u4f5c\u7684\u97e9\u56fd\u5de5\u7a0b\u5e08\u53d1\u73b0\uff0c\u4ed61\u6708\u523011\u6708\u671f\u95f4\u7684\u5de5\u8d44\u5355\u4e0a\u53ea\u6709\u5c11\u91cfPPh 21\u6263\u6b3e\u3002\u4f4612\u6708\u7684\u5de5\u8d44\u5355\u4e0a\u5374\u663e\u793a\u6263\u6b3e\u91d1\u989d\u5927\u5e45\u589e\u52a0\u3002\u4eba\u529b\u8d44\u6e90\u90e8\u4ece\u672a\u89e3\u91ca\u8fc7\u5e74\u672b\u91cd\u65b0\u8ba1\u7b97\u7684\u539f\u56e0\uff0c\u56e0\u6b64\u4ed6\u6000\u7591\u662f\u8ba1\u7b97\u9519\u8bef\uff0c\u5e76\u5411\u9996\u5c14\u603b\u90e8\u63d0\u51fa\u4e86\u6295\u8bc9\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5de5\u8d44\u8ba1\u7b97\u672c\u8eab\u6ca1\u6709\u95ee\u9898\u3002\u95ee\u9898\u51fa\u5728\u6c9f\u901a\u548c\u65f6\u95f4\u5b89\u6392\u4e0a\u3002BHA\u7684\u85aa\u8d44\u4e13\u5458\u4f1a\u63d0\u524d\u5411\u5916\u6d3e\u5458\u5de5\u4ecb\u7ecd12\u6708\u4efd\u7684\u5de5\u8d44\u7ed3\u7b97\u673a\u5236\uff0c\u5e76\u5728\u6bcf\u5e7411\u6708\u63d0\u4f9b\u5e74\u5ea6\u85aa\u8d44\u9884\u6d4b\u3002&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u83b7\u53d6\u60a8\u5916\u6d3e\u56e2\u961f 12 \u6708\u4efd\u7684\u6700\u7ec8\u9884\u6d4b<\/strong>\u6211\u4eec\u7684\u85aa\u8d44\u56e2\u961f\u53ef\u4ee5\u5728 12 \u6708\u4efd\u7684\u5de5\u8d44\u7ed3\u7b97\u4e4b\u524d\u9884\u6d4b\u6bcf\u4f4d\u5916\u7c4d\u5458\u5de5\u7684\u5e74\u7ec8 PPh 21 \u91cd\u65b0\u8ba1\u7b97\u7ed3\u679c\uff0c\u56e0\u6b64\u6700\u7ec8\u7684\u5de5\u8d44\u5355\u4e0d\u4f1a\u8ba9\u5458\u5de5\u6216\u603b\u90e8\u611f\u5230\u610f\u5916\u3002<a href=\"https:\/\/docs.google.com\/document\/d\/1oDkG2GtUYSvboJjElLcJFtiRvsAf30ye\/edit#brxe-qylpqx\" target=\"_blank\" rel=\"noopener\"><strong>\u8bf7\u6c42\u63d0\u4f9b\u5341\u4e8c\u6708\u9884\u6d4b<\/strong><\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Coretax \u5982\u4f55\u6539\u53d8\u9884\u6263\u7a0e\u5355\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u81ea DJP \u5c06\u9884\u6263\u7a0e\u7ba1\u7406\u5de5\u4f5c\u79fb\u4ea4\u81f3 Coretax \u7cfb\u7edf\u540e\uff0c\u9884\u6263\u7a0e\u5355\uff08bukti potong\uff09\u4e5f\u968f\u4e4b\u751f\u6210\u3002DJP \u6761\u4f8b PER-11\/PJ\/2025 \u89c4\u5b9a\u4e86\u4fee\u8ba2\u540e\u7684\u8868\u683c\uff0c\u5305\u62ec 1 \u6708\u81f3 11 \u6708\u7684\u6708\u5ea6\u9884\u6263\u7a0e\u5355\uff08BPMP\uff09\u548c\u5e74\u5ea6\u9884\u6263\u7a0e\u5355\uff08BPA1\uff09\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">DJP \u7684\u8d44\u6599\u5c06 Coretax \u7cfb\u7edf\u4e2d\u5f00\u5177\u7684\u5355\u636e\u89c6\u4e3a\u5df2\u4ea4\u4ed8\u7ed9\u5df2\u6fc0\u6d3b Coretax \u8d26\u6237\u7684\u5458\u5de5\u3002\u5bf9\u4e8e\u5168\u5e74\u5458\u5de5\uff0c\u5e74\u5ea6\u5355\u636e\u7684\u622a\u6b62\u65e5\u671f\u4e3a 1 \u6708\u5e95\u3002\u5bf9\u4e8e\u672a\u6fc0\u6d3b\u8d26\u6237\u7684\u5916\u6d3e\u5458\u5de5\uff0c\u5e94\u5c3d\u65e9\u8fdb\u884c\u6838\u67e5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u636e DDTCNews \u62a5\u9053\uff0c\u6839\u636e 2025 \u5e74\u7b2c 105 \u53f7 PMK \u6cd5\u4ee4\uff0c\u653f\u5e9c\u63d0\u4f9b\u7684 PPh 21 \u4ec5\u6db5\u76d6 2026 \u7eb3\u7a0e\u5e74\u5ea6\uff0c\u4e14\u4ec5\u9002\u7528\u4e8e\u7279\u5b9a\u884c\u4e1a\u4e2d\u6708\u603b\u6536\u5165\u4e0d\u8d85\u8fc7 1000 \u4e07\u5370\u5c3c\u76fe\u7684\u96c7\u5458\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2026\u5e749\u6708\u4e0b\u65ec\u7684\u653f\u5e9c\u58f0\u660e\u8868\u660e\u8be5\u653f\u7b56\u5c06\u7ee7\u7eed\u5b9e\u65bd\uff0c\u56e0\u6b64\u4efb\u4f55\u7eed\u7b7e\u89c4\u5b9a\u90fd\u5e94\u4e88\u4ee5\u6838\u67e5\u3002\u5927\u591a\u6570\u5916\u6d3e\u4eba\u5458\u7684\u5f85\u9047\u90fd\u8d85\u8fc7\u4e86\u8be5\u4e0a\u9650\uff0c\u4f46\u4ecd\u5e94\u8bb0\u5f55\u8d44\u683c\u5ba1\u67e5\u60c5\u51b5\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u82f1\u56fd\u4f4f\u623f\u7ba1\u7406\u5c40 <a href=\"https:\/\/businesshubasia.com\/zh\/services\/payroll-service-indonesia\/\">\u85aa\u8d44\u5916\u5305<\/a> \u56e2\u961f\u53ef\u4ee5\u5728\u4e00\u4e2a\u5468\u671f\u5185\u5b8c\u6210\u6bcf\u6708\u603b\u8d39\u7528\u6bd4\u7387 (TER) \u8ba1\u7b97\u300112 \u6708\u91cd\u65b0\u8ba1\u7b97\u4ee5\u53ca\u6838\u5fc3\u7a0e\u5355\u7684\u51c6\u5907\u5de5\u4f5c\u3002\u5ba2\u6237\u53ea\u9700\u4f7f\u7528\u4e00\u4e2a\u65e5\u5386\u5373\u53ef\u67e5\u770b\u7a0e\u52a1\u3001\u793e\u4fdd\u548c\u4eba\u4e8b\u65b9\u9762\u7684\u622a\u6b62\u65e5\u671f\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5370\u5c3c\u5f71\u5b50\u5de5\u8d44\u5916\u6d3e\u4eba\u5458\uff1a\u79bb\u5cb8\u85aa\u916c\u5bf9\u5f53\u5730\u5408\u89c4\u6027\u7684\u5f71\u54cd<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5370\u5c3c\u7684\u201c\u5f71\u5b50\u5de5\u8d44\u201d\u5b89\u6392\u662f\u6307\uff0c\u5916\u7c4d\u5458\u5de5\u5728\u539f\u7c4d\u56fd\u9886\u53d6\u5de5\u8d44\u7684\u540c\u65f6\uff0c\u5370\u5c3c\u65b9\u9762\u4f1a\u540c\u65f6\u8ba1\u7b97\u5176\u5e94\u7a0e\u6536\u5165\u3001\u9884\u6263\u7a0e\u6b3e\u548c\u793e\u4fdd\u7f34\u6b3e\u3002\u5370\u5c3c\u7a0e\u6cd5\u4e2d\u6ca1\u6709\u5bf9\u201c\u5f71\u5b50\u5de5\u8d44\u201d\u7684\u5b9a\u4e49\uff0c\u56e0\u6b64\u8be5\u672f\u8bed\u63cf\u8ff0\u7684\u662f\u4e00\u79cd\u5e02\u573a\u60ef\u4f8b\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6bcd\u516c\u53f8\u5411\u5458\u5de5\u652f\u4ed8\u5de5\u8d44\u5e76\u4e0d\u8fdd\u6cd5\u3002Hukumonline\u7684\u6cd5\u5f8b\u8bca\u6240\u63f4\u5f152021\u5e74\u7b2c8\u53f7\u6cd5\u4ee4\u89e3\u91ca\u8bf4\uff0c\u6d77\u5916\u6bcd\u516c\u53f8\u53ef\u4ee5\u652f\u4ed8\u5de5\u8d44\uff0c\u4f46\u5370\u5c3c\u5b50\u516c\u53f8\u4ecd\u7136\u662f\u6cd5\u5f8b\u4e0a\u7684\u96c7\u4e3b\uff0c\u4e5f\u5fc5\u987b\u652f\u4ed8\u5de5\u8d44\u6216\u5176\u4ed6\u62a5\u916c\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636e\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c4\u6761\u7b2c\uff081\uff09\u6b3e\uff0c\u5c45\u6c11\u7eb3\u7a0e\u4eba\u9700\u5c31\u5176\u5728\u5370\u5c3c\u5883\u5185\u5916\u53d6\u5f97\u7684\u6536\u5165\u7f34\u7eb3\u6240\u5f97\u7a0e\u3002\u56e0\u6b64\uff0c\u5373\u4f7f\u6ca1\u6709\u5370\u5c3c\u5de5\u8d44\u5355\u663e\u793a\uff0c\u5728\u5883\u5916\u652f\u4ed8\u7684\u3001\u4e3a\u5728\u5370\u5c3c\u5883\u5185\u5de5\u4f5c\u800c\u83b7\u5f97\u7684\u85aa\u916c\u4e5f\u5e94\u7eb3\u5165\u7a0e\u52a1\u5206\u6790\u3002&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u5206\u85aa\u5236\u5982\u4f55\u9020\u6210\u62a5\u544a\u6f0f\u6d1e\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u793a\u4f8b\u573a\u666f\u3002<\/strong> \u4e00\u4f4d\u4ece\u65b0\u52a0\u5761\u501f\u8c03\u5230\u96c5\u52a0\u8fbe\u4e00\u5bb6\u8d38\u6613\u516c\u53f8\u7684\u533a\u57df\u8d22\u52a1\u603b\u76d1\uff0c\u5176\u5927\u90e8\u5206\u85aa\u6c34\u4ecd\u4fdd\u7559\u5728\u65b0\u52a0\u5761\u7684\u5de5\u8d44\u5355\u4e0a\u3002\u96c5\u52a0\u8fbe\u516c\u53f8\u4ec5\u7533\u62a5\u4e86\u4e00\u5c0f\u90e8\u5206\u672c\u5730\u6536\u5165\u3002\u5728\u7533\u8bf7\u5ef6\u671f\u5c45\u7559\u8bb8\u53ef\u65f6\uff0c\u96c5\u52a0\u8fbe\u7a0e\u52a1\u5c40\uff08RPTKA\uff09\u7684\u85aa\u8d44\u4e0e\u7a0e\u52a1\u7533\u62a5\u5355\u4e0a\u7684\u85aa\u8d44\u4e0d\u518d\u5339\u914d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u516c\u53f8\u6838\u5bf9\u4e86\u4e24\u4efd\u5de5\u8d44\u5355\uff0c\u8bb0\u5f55\u4e86\u8d39\u7528\u5206\u644a\u5b89\u6392\uff0c\u5e76\u7edf\u4e00\u4e86\u7533\u62a5\u6587\u4ef6\u3002\u5de5\u8d44\u5dee\u5f02\u53ea\u662f\u8868\u9762\u95ee\u9898\u3002\u540c\u6837\u7684\u5b89\u6392\u8fd8\u5f15\u53d1\u4e86\u4e24\u4e2a\u4ec5\u9760\u5de5\u8d44\u6838\u7b97\u65e0\u6cd5\u89e3\u7b54\u7684\u7a0e\u52a1\u95ee\u9898\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5e38\u8bbe\u673a\u6784\u3002<\/strong> \u5f53\u4e00\u540d\u88ab\u501f\u8c03\u7684\u9ad8\u7ba1\u53d7\u96c7\u4e8e\u5916\u56fd\u96c6\u56e2\u516c\u53f8\u5e76\u53d7\u5176\u6307\u5bfc\uff0c\u8d1f\u8d23\u5f53\u5730\u4e1a\u52a1\u65f6\uff0cDJP \u53ef\u80fd\u4f1a\u6839\u636e\u6240\u5f97\u7a0e\u6cd5\u7b2c 2 \u6761\u7b2c (5) \u6b3e\u8be2\u95ee\u8be5\u516c\u53f8\u662f\u5426\u5728\u5370\u5ea6\u5c3c\u897f\u4e9a\u8bbe\u6709\u5e38\u8bbe\u673a\u6784\uff08BUT\uff0cBentuk Usaha Tetap\uff09\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u8f6c\u79fb\u5b9a\u4ef7\u3002.<\/strong> \u4ece\u65b0\u52a0\u5761\u5411\u96c5\u52a0\u8fbe\u6c47\u6b3e\u5c5e\u4e8e\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u4ea4\u6613\u3002\u6839\u636e2023\u5e74\u7b2c172\u53f7\u653f\u5e9c\u6307\u4ee4\uff08PMK No. 172 Tahun 2023\uff09\uff0c\u8be5\u4ea4\u6613\u5fc5\u987b\u9075\u5faa\u516c\u5e73\u4ea4\u6613\u539f\u5219\uff0c\u5e76\u9700\u63d0\u4f9b\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u4f5c\u4e3a\u4f50\u8bc1\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u540c <a href=\"https:\/\/businesshubasia.com\/zh\/services\/accounting-service-indonesia\/\">\u4f1a\u8ba1<\/a> &amp; <a href=\"https:\/\/businesshubasia.com\/zh\/services\/tax-reporting-service-indonesia\/\">\u7a0e<\/a> \u56e2\u961f\u5ba1\u67e5\u4e86\u9488\u5bf9\u8fd9\u4e24\u79cd\u98ce\u9669\u7684\u501f\u8c03\u548c\u8d39\u7528\u627f\u62c5\u7ed3\u6784\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u76f8\u5173\u9605\u8bfb\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/businesshubasia.com\/zh\/permanent-establishment-risk-indonesia\/\">\u5728\u5370\u5c3c\u8bbe\u7acb\u5e38\u8bbe\u673a\u6784\u7684\u98ce\u9669\uff1a\u5f53\u60a8\u7684\u5916\u56fd\u516c\u53f8\u5728\u6ca1\u6709\u672c\u5730\u5b9e\u4f53\u7684\u60c5\u51b5\u4e0b\u9700\u8981\u7eb3\u7a0e\u65f6\u3002<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/businesshubasia.com\/zh\/transfer-pricing-documentation-indonesia\/\">\u5370\u5c3c\u8de8\u56fd\u5b50\u516c\u53f8\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff1a\u8981\u6c42\u3001\u95e8\u69db\u548c\u6700\u65b0\u52a8\u6001<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u81ea\u52a8\u4ea4\u6362\u8d22\u52a1\u8d26\u6237\u4fe1\u606f\u53c8\u589e\u52a0\u4e86\u4e00\u5c42\u590d\u6742\u6027\u3002\u5370\u5c3c\u592e\u884c\u57282025\u5e7411\u6708\u544a\u8bc9Bisnis.com\uff0c\u5370\u5c3c\u627f\u8bfa\u4ece2026\u6570\u636e\u5e74\u5ea6\u5f00\u59cb\u5b9e\u65bd\u4fee\u8ba2\u540e\u7684\u901a\u7528\u7533\u62a5\u51c6\u5219\uff08CRS\uff09\uff0c\u5e76\u4e8e2027\u5e74\u8fdb\u884c\u9996\u6b21\u4fe1\u606f\u4ea4\u6362\u3002\u79bb\u5cb8\u652f\u4ed8\u4ecd\u9700\u5728\u5cb8\u89e3\u91ca\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f71\u5b50\u5de5\u8d44\u652f\u6301\u7684\u6838\u5fc3\u95ee\u9898\u5e94\u662f\u6240\u6709\u76d1\u7ba1\u673a\u6784\u6700\u7ec8\u90fd\u4f1a\u63d0\u51fa\u7684\u95ee\u9898\uff1a\u5de5\u8d44\u5305\u4e2d\u7684\u6bcf\u4e00\u7b14\u6b3e\u9879\u662f\u5426\u90fd\u6709\u53ef\u89e3\u91ca\u7684\u8bb0\u5f55\uff1f\u5b9a\u5236\u5316\u7684\u5de5\u8d44\u5305\u4f1a\u5c06\u5de5\u8d44\u53d1\u653e\u4e0e\u4eba\u529b\u8d44\u6e90\u6587\u6863\u76f8\u7ed3\u5408\uff0c\u4ee5\u4fbf\u6bcf\u6708\u6838\u5bf9\u79bb\u5cb8\u548c\u5728\u5cb8\u5de5\u8d44\u3002&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u7533\u8bf7\u5c45\u7559\u6743\u548c\u6d77\u5916\u85aa\u916c\u5ba1\u67e5<\/strong>\u5bf9\u4e8e\u90e8\u5206\u6216\u5168\u90e8\u5de5\u8d44\u7531\u56fd\u5916\u652f\u4ed8\u7684\u5916\u7c4d\u4eba\u58eb\uff0c\u6211\u4eec\u7684\u4f1a\u8ba1\u548c\u7a0e\u52a1\u56e2\u961f\u53ef\u4ee5\u68c0\u67e5\u5176\u5c45\u4f4f\u72b6\u6001\u3001\u5883\u5916\u5de5\u8d44\u7684\u5883\u5185\u8bb0\u5f55\u4ee5\u53ca\u76f8\u5173\u7684\u8d39\u7528\u652f\u4ed8\u6587\u4ef6\u3002<a href=\"https:\/\/docs.google.com\/document\/d\/1oDkG2GtUYSvboJjElLcJFtiRvsAf30ye\/edit#bookmark=id.fwjusx4ydl7r\" target=\"_blank\" rel=\"noopener\"><strong>\u7533\u8bf7\u5c45\u7559\u6743\u548c\u6d77\u5916\u85aa\u916c\u5ba1\u67e5<\/strong><\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u54ea\u4e9b\u793e\u4f1a\u4fdd\u969c\u804c\u8d23\u9075\u5faa\u5df2\u6279\u51c6\u7684 RPTKA\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">2021\u5e74\u7b2c34\u53f7\u603b\u7edf\u4ee4\u7b2c8\u6761\u7b2c\uff081\uff09\u6b3e\u89c4\u5b9a\uff0c\u96c7\u4e3b\u5fc5\u987b\u4e3a\u5de5\u4f5c\u8d85\u8fc7\u516d\u4e2a\u6708\u7684\u5916\u7c4d\u5458\u5de5\u529e\u7406\u56fd\u5bb6\u793e\u4f1a\u4fdd\u969c\u624b\u7eed\u3002\u5de5\u4f5c\u65f6\u95f4\u8f83\u77ed\u7684\u5458\u5de5\u5fc5\u987b\u8d2d\u4e70\u4fdd\u9669\uff0c\u8be5\u4fdd\u9669\u81f3\u5c11\u5e94\u6db5\u76d6\u5de5\u4f24\u4e8b\u6545\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2011\u5e74\u7b2c24\u53f7\u6cd5\u5f8b\u300a\u5370\u5c3c\u793e\u4f1a\u4fdd\u9669\u6cd5\u300b\uff08\u7b2c14\u6761\uff09\u89c4\u5b9a\uff0c\u5728\u5370\u5c3c\u5de5\u4f5c\u81f3\u5c11\u516d\u4e2a\u6708\u7684\u5916\u56fd\u4eba\u5fc5\u987b\u53c2\u52a0\u5370\u5c3c\u793e\u4f1a\u4fdd\u9669\u8ba1\u5212\uff08BPJS\uff09\u3002\u636eHukumonline\u62a5\u9053\uff0c\u672a\u6309\u89c4\u5b9a\u767b\u8bb0\u7b26\u5408\u6761\u4ef6\u7684\u5916\u56fd\u5de5\u4eba\u53ef\u80fd\u4f1a\u5bfc\u81f4\u5176\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\uff08RPTKA\uff09\u88ab\u6682\u65f6\u4e2d\u6b62\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2024 \u5e74\u7b2c 59 \u53f7\u603b\u7edf\u4ee4\uff08Perpres\uff09\u89c4\u5b9a\uff0c\u5065\u5eb7\u4fdd\u9669\u7684\u53c2\u4e0e\u8005\u5305\u62ec\u5728\u5370\u5ea6\u5c3c\u897f\u4e9a\u5de5\u4f5c\u81f3\u5c11\u516d\u4e2a\u6708\u5e76\u7f34\u7eb3\u4fdd\u9669\u8d39\u7684\u5916\u56fd\u4eba\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u77ed\u671f\u6d3e\u9063\u548c\u65e9\u671f\u8058\u7528\u4f1a\u5f15\u51fa\u53e6\u4e00\u4e2a\u95ee\u9898\u3002\u4e00\u5bb6\u5c1a\u672a\u5728\u5370\u5c3c\u8bbe\u7acb\u5b9e\u4f53\u6216\u9700\u8981\u8058\u7528\u4e13\u5bb6\u4e0d\u6ee1\u516d\u4e2a\u6708\u7684\u5916\u56fd\u516c\u53f8\uff0c\u53ef\u80fd\u5c1a\u672a\u505a\u597d\u81ea\u884c\u529e\u7406 RPTKA \u7684\u51c6\u5907\u3002\u800c\u96c7\u4e3b\u767b\u8bb0 (EOR) \u5219\u5141\u8bb8\u5f53\u5730\u5b9e\u4f53\u4f5c\u4e3a\u6cd5\u5b9a\u96c7\u4e3b\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u4e2a <a href=\"https:\/\/businesshubasia.com\/zh\/services\/employer-of-record-indonesia\/\">\u767b\u8bb0\u96c7\u4e3b<\/a> \u8be5\u670d\u52a1\u627f\u62c5\u96c7\u4e3b\u7684\u804c\u8d23\uff0c\u5305\u62ec\u5de5\u8d44\u3001PPh 21 \u548c BPJS \u6216\u4fdd\u9669\uff0c\u540c\u65f6\u5ba2\u6237\u51b3\u5b9a\u6c38\u4e45\u65b9\u6848\u3002&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u4e49\u52a1<\/strong><\/th><th><strong>\u6765\u6e90<\/strong><\/th><th><strong>\u5bf9\u5de5\u8d44\u7684\u5f71\u54cd<\/strong><\/th><\/tr><\/thead><tbody><tr><td>DKPTKA \u4ed8\u6b3e<\/td><td>Permenaker No. 8 Tahun 2021 \u827a\u672f\u3002 35<\/td><td>\u6309\u804c\u4f4d\u3001\u6309\u4eba\u3001\u6309\u6708\u7f34\u7eb3\u6cd5\u5b9a\u7a0e\u6b3e\uff0c\u5e76\u6309\u5916\u6d3e\u4eba\u5458\u4eba\u6570\u8fdb\u884c\u8ddf\u8e2a<\/td><\/tr><tr><td>\u793e\u4f1a\u4fdd\u969c\u767b\u8bb0<\/td><td>PP No. 34 Tahun 2021 \u827a\u672f\u3002 8\uff1b 2011 \u5e74 Tahun \u7b2c 24 \u53f7\u6cd5\u7b2c 24 \u676114<\/td><td>\u5de5\u8d44\u57fa\u6570\u548c\u5165\u5b66\u65e5\u671f\u5fc5\u987b\u4e0e\u5c31\u4e1a\u8bb0\u5f55\u76f8\u7b26<\/td><\/tr><tr><td>\u77e5\u8bc6\u8f6c\u79fb\u548c\u8bed\u8a00\u57f9\u8bad<\/td><td>Permenaker No. 8 Tahun 2021 \u827a\u672f\u3002 4 \u548c 43&nbsp;<\/td><td>\u4eba\u529b\u8d44\u6e90\u548c\u5de5\u8d44\u8bb0\u5f55\u4e2d\u4f1a\u663e\u793a\u76f8\u5173\u5458\u5de5\u548c\u57f9\u8bad\u6d3b\u52a8\u4fe1\u606f\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/businesshubasia.com\/zh\/services\/bahana-hris-software-indonesia-for-modern-hr-teams\/\">\u5df4\u54c8\u7eb3<\/a>, BHA\u81ea\u4e3b\u7814\u53d1\u7684\u85aa\u8d44\u7cfb\u7edf\u662f\u8fd9\u4e9b\u8bb0\u5f55\u80cc\u540e\u7684\u9a71\u52a8\u529b\u3002\u66f4\u5e7f\u6cdb\u7684\u670d\u52a1\u8fd8\u5305\u62ec\u6839\u636e\u6bcf\u4f4d\u5ba2\u6237\u7684\u5b9e\u9645\u95ee\u9898\u91cf\u8eab\u5b9a\u5236\u7684\u4eba\u529b\u8d44\u6e90\u7ba1\u7406\u65b9\u6848\uff0c\u56e0\u6b64\u8be5\u89e3\u51b3\u65b9\u6848\u80fd\u591f\u968f\u7740\u516c\u53f8\u7684\u53d1\u5c55\u800c\u4e0d\u65ad\u6210\u957f\u3002&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u54ea\u4e9b\u5916\u6d3e\u4eba\u5458\u5728\u5370\u5c3c\u7684\u85aa\u8d44\u5408\u89c4\u65b9\u9762\u5b58\u5728\u6700\u5e38\u89c1\u7684\u95ee\u9898\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u68c0\u67e5\u7ed3\u679c\u663e\u793a\u4e86\u95ee\u9898\u7684\u4e25\u91cd\u6027\u3002\u636e detikKalimantan \u62a5\u9053\uff0c2025 \u5e74 11 \u6708\uff0cKemnaker \u5728\u5409\u6253\u90a6\u7684\u4e24\u5bb6\u516c\u53f8\u53d1\u73b0 364 \u540d\u5916\u7c4d\u4eba\u58eb\u672a\u7ecf RPTKA \u6279\u51c6\u800c\u5de5\u4f5c\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u516c\u53f8\u8fdb\u884c\u7684\u5404\u9879\u5916\u6d3e\u5458\u5de5\u85aa\u916c\u5ba1\u67e5\u4e2d\uff0c\u540c\u6837\u7684\u6f0f\u6d1e\u53cd\u590d\u51fa\u73b0\u3002\u6bcf\u4e2a\u6f0f\u6d1e\u5355\u72ec\u6765\u770b\u90fd\u5f88\u5c0f\uff0c\u4f46\u6c47\u603b\u8d77\u6765\uff0c\u5c31\u6784\u6210\u4e86\u5ba1\u8ba1\u4eba\u5458\u5728\u8ffd\u8e2a\u4e00\u540d\u5916\u6d3e\u5458\u5de5\u5728\u4e09\u4e2a\u7cfb\u7edf\u4e2d\u7684\u85aa\u916c\u60c5\u51b5\u65f6\u6240\u53d1\u73b0\u7684\u6a21\u5f0f\u3002&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u5178\u578b\u5dee\u8ddd<\/strong><\/th><th><strong>\u5b83\u51fa\u73b0\u7684\u5730\u65b9<\/strong><\/th><th><strong>\u6d89\u53ca\u7684\u8bb0\u5f55<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u85aa\u8d44\u90e8\u95e8\u7684\u804c\u4f4d\u540d\u79f0\u4e0e RPTKA \u804c\u4f4d\u540d\u79f0\u4e0d\u540c\u3002<\/td><td>RPTKA \u6269\u5c55\uff0c\u68c0\u67e5<\/td><td>RPTKA\u3001\u5408\u540c\u3001\u5de5\u8d44\u5355<\/td><\/tr><tr><td>\u85aa\u8d44\u53d8\u52a8\u4f46\u5408\u540c\u66f4\u65b0\u672a\u76f8\u5e94\u8c03\u6574<\/td><td>\u5ef6\u671f\uff0c\u7a0e\u52a1\u5ba1\u67e5<\/td><td>\u5408\u540c\uff0cPPh 21 \u5355\u636e<\/td><\/tr><tr><td>\u4f4f\u9662\u6cbb\u7597183\u5929\u540e\u672a\u8fdb\u884c\u590d\u67e5<\/td><td>12\u6708\u91cd\u65b0\u8ba1\u7b97\uff0c\u5ba1\u8ba1<\/td><td>\u79fb\u6c11\uff0cPPh 21 \u6216 PPh 26<\/td><\/tr><tr><td>\u672a\u8bb0\u5f55\u6216\u672a\u91cd\u65b0\u8ba1\u63d0\u7684\u5883\u5916\u5de5\u8d44<\/td><td>\u96c6\u56e2\u5ba1\u8ba1\u3001\u7a0e\u52a1\u5ba1\u67e5<\/td><td>\u5bb6\u5ead\u5de5\u8d44\u5355\uff0c\u672c\u5730\u5de5\u8d44\u5355<\/td><\/tr><tr><td>\u7b26\u5408\u6761\u4ef6\u7684\u672a\u52a0\u5165\u5370\u5c3c\u56fd\u5bb6\u793e\u4f1a\u4fdd\u9669\u8ba1\u5212\uff08BPJS\uff09\u7684\u5916\u7c4d\u52b3\u5de5<\/td><td>RPTKA\u5904\u7406\uff0cBPJS\u68c0\u67e5<\/td><td>BPJS\uff0c\u5c31\u4e1a\u8bb0\u5f55<\/td><\/tr><tr><td>\u5916\u7c4d\u4eba\u58ebCoretax\u8d26\u6237\u672a\u6fc0\u6d3b<\/td><td>\u4e00\u6708\u4efd\u5355\u636e\u53d1\u884c<\/td><td>Coretax\uff0cNPWP<\/td><\/tr><tr><td>\u5728\u672c\u5730\u5b9e\u4f53\u6210\u7acb\u4e4b\u524d\u6216\u516d\u4e2a\u6708\u5185\u9700\u8981\u96c7\u7528\u5916\u7c4d\u5458\u5de5<\/td><td>\u62db\u8058\u8ba1\u5212\uff0cRPTKA\u7533\u8bf7<\/td><td>\u96c7\u4e3b\u5b9e\u4f53\u3001BPJS \u6216\u4fdd\u9669\u516c\u53f8\u3001KITAS<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u679c\u5916\u6d3e\u4eba\u5458\u7684\u6570\u636e\u5206\u6563\u5728\u7531\u4e0d\u540c\u56e2\u961f\u7ef4\u62a4\u7684\u7535\u5b50\u8868\u683c\u4e2d\uff0c\u4f8b\u5982\u4eba\u529b\u8d44\u6e90\u90e8\u95e8\u6301\u6709\u8bb8\u53ef\u8bc1\uff0c\u800c\u8d22\u52a1\u90e8\u95e8\u6301\u6709\u5de5\u8d44\u5355\uff0c\u90a3\u4e48\u8fd9\u4e9b\u5dee\u8ddd\u5f80\u5f80\u4f1a\u8d8a\u6765\u8d8a\u5927\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u5c1a\u672a\u8bbe\u7acb\u5b9e\u4f53\u6216\u4ec5\u6709\u77ed\u671f\u4efb\u52a1\uff1f\u8bf7\u53c2\u9605 EOR \u9009\u9879<\/strong>\u5982\u679c\u5728PT PMA\uff08\u517c\u804cPMA\uff09\u51c6\u5907\u5c31\u7eea\u4e4b\u524d\u6216\u9700\u8981\u77ed\u671f\uff08\u4e0d\u8db3\u516d\u4e2a\u6708\uff09\u8058\u7528\u5916\u7c4d\u5458\u5de5\uff0c\u5219\u7531\u540d\u4e49\u96c7\u4e3b\u627f\u62c5\u672c\u5730\u96c7\u4e3b\u7684\u804c\u8d23\u3002\u6211\u4eec\u53ef\u4ee5\u6839\u636e\u60a8\u7684\u8ba1\u5212\uff0c\u4e3a\u60a8\u63a8\u8350\u6700\u5408\u9002\u7684\u65b9\u6848\u3002<a href=\"https:\/\/docs.google.com\/document\/d\/1oDkG2GtUYSvboJjElLcJFtiRvsAf30ye\/edit#brxe-qylpqx\" target=\"_blank\" rel=\"noopener\"><strong>\u4e0e\u6211\u4eec\u7684\u56e2\u961f\u8ba8\u8bba\u63d0\u9ad8\u91c7\u6536\u7387 (EOR) \u65b9\u6848\u3002<\/strong><\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u4e3a\u4ec0\u4e48\u5916\u6d3e\u4eba\u5458\u85aa\u8d44\u5408\u89c4\u95ee\u9898\u540e\u671f\u96be\u4ee5\u89e3\u51b3\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8b\u540e\u66f4\u6b63\u8bb0\u5f55\u7684\u6210\u672c\u6bd4\u4fdd\u6301\u8bb0\u5f55\u4e00\u81f4\u66f4\u9ad8\u3002\u4e09\u4e2a\u673a\u6784\u5404\u81ea\u4fdd\u5b58\u4e0d\u540c\u7684\u6863\u6848\uff0c\u5404\u81ea\u6309\u7167\u81ea\u5df1\u7684\u65f6\u95f4\u8868\u8fd0\u884c\uff0cRPTKA \u6216\u5408\u540c\u4e2d\u7684\u4efb\u4f55\u66f4\u6539\u90fd\u5fc5\u987b\u5728\u6240\u6709\u5176\u4ed6\u5730\u65b9\u540c\u6b65\u66f4\u65b0\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u969c\u788d<\/strong><\/th><th><strong>\u4e3a\u4ec0\u4e48\u540e\u671f\u4fee\u590d\u8d77\u6765\u5f88\u56f0\u96be<\/strong><\/th><th><strong>\u65f6\u95f4\u538b\u529b<\/strong><\/th><\/tr><\/thead><tbody><tr><td>RPTKA\u6269\u5c55<\/td><td>\u5df2\u5728\u7ebf\u63d0\u4ea4\uff1b\u804c\u79f0\u548c\u85aa\u8d44\u53d8\u66f4\u5fc5\u987b\u4e0e\u5de5\u8d44\u5355\u4e00\u81f4\u3002<\/td><td>\u7533\u8bf7\u63d0\u4ea4\u671f\u9650\u4e3a\u5230\u671f\u65e5\u524d30\u5929<\/td><\/tr><tr><td>\u5c45\u7559\u8bb8\u53ef<\/td><td>\u79fb\u6c11\u4e8b\u52a1\u4f9d\u636e\u5df2\u6279\u51c6\u7684\u300a\u79fb\u6c11\u548c\u56fd\u7c4d\u6cd5\u300b\u8fd0\u4f5c\uff0c\u56e0\u6b64\uff0c\u4efb\u4f55\u5ef6\u671f\u90fd\u4f1a\u963b\u788d\u4e0b\u4e00\u6b65\u8fdb\u7a0b\u3002<\/td><td>\u9075\u5faa RPTKA \u65f6\u95f4\u8868<\/td><\/tr><tr><td>\u5e74\u7ec8\u7a0e<\/td><td>TER\uff08\u603b\u6709\u6548\u7a0e\uff09\u572811\u6708\u4e4b\u540e\u505c\u6b62\uff0c\u6700\u540e\u4e00\u4e2a\u65f6\u671f\u4f1a\u91cd\u65b0\u8ba1\u7b97\u5e74\u5ea6\u7a0e\u989d\u3002<\/td><td>12\u6708\u8fd0\u884c\uff1b\u5e74\u5ea6\u6ed1\u5761\u81f31\u6708\u5e95<\/td><\/tr><tr><td>\u79bb\u5cb8\u85aa\u916c<\/td><td>\u968f\u7740\u8d26\u6237\u6570\u636e\u4ea4\u6362\u7684\u6269\u5c55\uff0c\u9700\u8981\u63d0\u4f9b\u5883\u5185\u65b9\u9762\u7684\u89e3\u91ca\u3002<\/td><td>\u4fee\u8ba2\u540e\u7684CRS\u62a5\u544a\u671f\u5df2\u7ecf\u5f00\u59cb<\/td><\/tr><tr><td>\u6267\u6cd5<\/td><td>\u7f5a\u6b3e\u91d1\u989d\u4e0e\u5de5\u4eba\u4eba\u6570\u548c\u5de5\u4f5c\u6708\u6570\u6210\u6b63\u6bd4\uff1b\u4e07\u4e39\u7701\u4e00\u5bb6\u5236\u9020\u5546\u56e0583\u540d\u5de5\u4eba\u88ab\u7f5a\u6b3e5.88\u4ebf\u5370\u5c3c\u76fe\u3002<\/td><td>\u68c0\u67e5\u5de5\u4f5c\u5168\u5e74\u6301\u7eed\u8fdb\u884c\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u7f5a\u6b3e\u53ea\u662f\u770b\u5f97\u89c1\u7684\u4ee3\u4ef7\u3002\u636eBisnis.com\u62a5\u9053\uff0c2025\u5e7410\u6708\uff0cKemnaker\u5c0694\u540d\u672a\u6301\u6709RPTKA\uff08\u5916\u56fd\u4eba\u5c45\u7559\u8bb8\u53ef\uff09\u7684\u5916\u56fd\u516c\u6c11\u9a71\u9010\u51fa\u585e\u8292\u51ef\u7ecf\u6d4e\u7279\u533a\uff0c\u800c\u672a\u5728BPJS\uff08\u5370\u5c3c\u56fd\u5bb6\u793e\u4f1a\u4fdd\u9669\u673a\u6784\uff09\u6ce8\u518c\u7684\u516c\u6c11\u53ef\u80fd\u4f1a\u88ab\u6682\u505cRPTKA\u7684\u529e\u7406\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u5c31\u4f7f\u5f97\u65f6\u95f4\u5b89\u6392\u6210\u4e3a\u771f\u6b63\u7684\u969c\u788d\u3002\u4e00\u5bb6\u516c\u53f8\u5982\u679c\u5728\u4e0b\u6b21\u5ef6\u671f\u621612\u6708\u7ed3\u7b97\u4e4b\u524d\u5b8c\u6210RPTKA\u3001\u79fb\u6c11\u548c\u5de5\u8d44\u8bb0\u5f55\u7684\u6838\u5bf9\uff0c\u5c31\u53ef\u4ee5\u81ea\u884c\u9009\u62e9\u622a\u6b62\u65e5\u671f\u3002\u800c\u9009\u62e9\u7b49\u5f85\u7684\u516c\u53f8\u5219\u5fc5\u987b\u63a5\u53d7\u5404\u673a\u6784\u8bbe\u5b9a\u7684\u622a\u6b62\u65e5\u671f\uff0c\u800c\u4e14\u901a\u5e38\u65f6\u95f4\u66f4\u7d27\u8feb\u3002&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u85aa\u8d44\u5916\u5305\u5982\u4f55\u652f\u6301\u5916\u6d3e\u4eba\u5458\u5408\u89c4\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5370\u5c3c\u6d77\u5173\u603b\u7f72\uff08Kemnaker\uff09\u8fd1\u671f\u5bf912\u5bb6\u516c\u53f8\u5904\u4ee5\u603b\u8ba144.8\u4ebf\u5370\u5c3c\u76fe\u7684\u7f5a\u6b3e\uff0c\u8fd9\u8868\u660e\u5ef6\u8fdf\u7ed3\u7b97\u4f1a\u9020\u6210\u600e\u6837\u7684\u540e\u679c\u3002\u5f53\u76f8\u5173\u5de5\u4f5c\u5206\u6563\u5728\u4eba\u529b\u8d44\u6e90\u3001\u8d22\u52a1\u548c\u5916\u90e8\u987e\u95ee\u7b49\u90e8\u95e8\uff0c\u7f3a\u4e4f\u7edf\u4e00\u8d1f\u8d23\u4eba\u65f6\uff0c\u5408\u540c\u6216\u8bb8\u53ef\u8bc1\u7684\u6bcf\u4e00\u6b21\u53d8\u66f4\u90fd\u5fc5\u987b\u4eba\u5de5\u4f20\u9012\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/businesshubasia.com\/zh\/services\/payroll-service-indonesia\/\">\u85aa\u8d44\u5916\u5305<\/a> \u5c06\u6708\u5ea6\u8ba1\u7b97\u3001\u7a0e\u52a1\u7533\u62a5\u548c\u8bb0\u5f55\u4fdd\u5b58\u5de5\u4f5c\u96c6\u4e2d\u5230\u4e00\u4e2a\u8d1f\u8d23\u7684\u56e2\u961f\u624b\u4e2d\u3002\u5bf9\u4e8e\u5916\u7c4d\u4eba\u58eb\uff0c\u5c45\u4f4f\u5730\u5206\u6790\u3001\u603b\u6709\u6548\u7a0e\u7387 (TER) \u548c\u5e74\u7ec8\u8ba1\u7b97\u3001BPJS \u6570\u636e\u548c Coretax \u5355\u636e\u90fd\u5c06\u4f7f\u7528\u540c\u4e00\u4e2a\u65e5\u5386\uff0c\u800c\u4e0d\u662f\u591a\u4e2a\u65e5\u5386\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6bcf\u6b21\u5408\u4f5c\u90fd\u5c06\u5185\u90e8\u8d44\u6e90\u7ed3\u5408\u8d77\u6765\u3002 <a href=\"https:\/\/businesshubasia.com\/zh\/services\/bahana-hris-software-indonesia-for-modern-hr-teams\/\">\u5df4\u54c8\u7eb3<\/a> \u8be5\u7cfb\u7edf\u63d0\u4f9b\u4eba\u529b\u8d44\u6e90\u7ba1\u7406\u652f\u6301\uff0c\u5e76\u6839\u636e\u6bcf\u4f4d\u5ba2\u6237\u7684\u5177\u4f53\u60c5\u51b5\u91cf\u8eab\u5b9a\u5236\u3002\u62e5\u6709\u4e94\u540d\u5916\u6d3e\u5458\u5de5\u7684\u516c\u53f8\u548c\u62e5\u6709\u4e94\u5341\u540d\u5916\u6d3e\u5458\u5de5\u7684\u516c\u53f8\u9762\u4e34\u7684\u95ee\u9898\u622a\u7136\u4e0d\u540c\uff0c\u56e0\u6b64\uff0c\u6211\u4eec\u4f1a\u5728\u8fdb\u884c\u521d\u6b65\u6c9f\u901a\u540e\u786e\u5b9a\u9879\u76ee\u8303\u56f4\uff0c\u800c\u4e0d\u662f\u7167\u642c\u6a21\u677f\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8c03\u7814\u901a\u5e38\u6db5\u76d6\u4ee5\u4e0b\u4e3b\u9898\uff0c\u8fd9\u4e9b\u4e3b\u9898\u6709\u52a9\u4e8e\u786e\u5b9a\u5ba2\u6237\u7684\u5b9e\u9645\u9700\u6c42\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6bcf\u4f4d\u5916\u6d3e\u4eba\u5458\u7684\u85aa\u916c\u662f\u5982\u4f55\u652f\u4ed8\u7684\uff0c\u4ee5\u53ca\u7531\u54ea\u4e2a\u673a\u6784\u652f\u4ed8\u3002<\/li>\n\n\n\n<li>RPTKA\u7684\u96c7\u4e3b\u662f\u54ea\u4e2a\u5b9e\u4f53\uff1f<\/li>\n\n\n\n<li>\u5f53\u5c45\u7559\u8bb8\u53ef\u548c RPTKA \u6761\u6b3e\u5230\u671f\u65f6\u3002<\/li>\n\n\n\n<li>\u76ee\u524d\u4eba\u529b\u8d44\u6e90\u3001\u8d22\u52a1\u548c\u7a0e\u52a1\u6587\u4ef6\u4e2d\u5b58\u5728\u54ea\u4e9b\u8bb0\u5f55\uff1f<\/li>\n\n\n\n<li>\u5982\u4f55\u8bb0\u5f55\u79bb\u5cb8\u7ec4\u4ef6\u7684\u4fe1\u606f\u3002<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u4eba\u529b\u8d44\u6e90\u4e3b\u7ba1\u5728\u5e74\u7ec8\u85aa\u8d44\u7ed3\u7b97\u524d\u5e94\u8be5\u5ba1\u67e5\u54ea\u4e9b\u5185\u5bb9\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636e\u7b2c168\/PMK.03\/2023\u53f7\u603b\u7406\u6cd5\u4ee4\uff0c12\u6708\u662f\u6700\u540e\u4e00\u4e2a\u7eb3\u7a0e\u671f\uff0c\u5c4a\u65f6\u603b\u6709\u6548\u7a0e\u7387\uff08TER\uff09\u5c06\u7531\u5e74\u5ea6\u91cd\u65b0\u8ba1\u7b97\u53d6\u4ee3\uff0c\u5e74\u5ea6\u7a0e\u8868\u5c06\u4e8e1\u6708\u5e95\u63d0\u4ea4\u3002\u4ee5\u4e0a\u8ba8\u8bba\u8981\u70b9\u4ec5\u4f9b\u5408\u683c\u987e\u95ee\u53c2\u8003\uff0c\u4e0d\u80fd\u66ff\u4ee3\u9488\u5bf9\u5177\u4f53\u6848\u4f8b\u7684\u4e13\u4e1a\u5efa\u8bae\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6bcf\u4f4d\u5916\u6d3e\u4eba\u5458\u7684\u804c\u4f4d\u540d\u79f0\u548c\u85aa\u8d44\u662f\u5426\u4ecd\u7136\u4e0e\u5df2\u6279\u51c6\u7684 RPTKA \u548c\u5f53\u524d\u5408\u540c\u76f8\u7b26\uff1f<\/li>\n\n\n\n<li>\u54ea\u4e9b\u5916\u7c4d\u4eba\u58eb\u5728\u672c\u7eb3\u7a0e\u5e74\u5ea6\u5df2\u8fbe\u5230\u6216\u5c06\u8fbe\u5230 183 \u5929\u7684\u5c45\u4f4f\u671f\u9650\uff0c\u4ed6\u4eec\u7684\u5c45\u4f4f\u5730\u5f85\u9047\u662f\u5426\u7ecf\u8fc7\u5ba1\u67e5\uff1f<\/li>\n\n\n\n<li>\u79bb\u5cb8\u652f\u4ed8\u3001\u8d39\u7528\u5206\u644a\u548c\u6d25\u8d34\u662f\u5426\u4ee5\u53ef\u89e3\u91ca\u7684\u65b9\u5f0f\u8bb0\u5f55\uff1f<\/li>\n\n\n\n<li>Coretax\u8d26\u6237\u662f\u5426\u5df2\u6fc0\u6d3b\uff0c\u4ee5\u4fbf\u6bcf\u4f4d\u5458\u5de5\u90fd\u80fd\u6536\u52301\u6708\u4efd\u7684\u7a0e\u5355\uff1f<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b8c\u6574\u7684\u300a\u5e74\u7ec8\u5916\u6d3e\u4eba\u5458\u85aa\u8d44\u51c6\u5907\u6e05\u5355\u300b\uff08\u5305\u542b\u6bcf\u4e2a\u5ba1\u6838\u8981\u70b9\u4ee5\u53ca\u76f8\u5173\u7684 12 \u6708\u548c 1 \u6708\u622a\u6b62\u65e5\u671f\uff09\u4ee5 PDF \u683c\u5f0f\u63d0\u4f9b\u5728\u672c\u6587\u7ae0\u672b\u5c3e\u7684\u65b9\u6846\u4e2d\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u901a\u8fc7\u6b63\u786e\u7684\u8bbe\u7f6e\uff0c\u5370\u5c3c\u5916\u7c4d\u5458\u5de5\u85aa\u8d44\u5408\u89c4\u7ba1\u7406\u53d8\u5f97\u8f7b\u677e\u53ef\u884c\u3002<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u63d0\u524d\u6838\u5bf9 RPTKA \u6587\u4ef6\u3001\u79fb\u6c11\u8eab\u4efd\u548c\u5de5\u8d44\u8bb0\u5f55\u6bd4\u5728\u5ba1\u8ba1\u65f6\u8fdb\u884c\u6838\u5bf9\u8981\u7701\u529b\u5f97\u591a\u3002\u5728\u5ba1\u8ba1\u4eba\u5458\u8981\u6c42\u4e4b\u524d\u5c31\u6574\u7406\u597d\u8fd9\u4e9b\u8bb0\u5f55\u7684\u516c\u53f8\uff0c\u53ef\u4ee5\u66f4\u597d\u5730\u638c\u63a7\u81ea\u5df1\u7684\u65f6\u95f4\u5b89\u6392\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u829d\u5361\u6717\u7684\u8d22\u52a1\u7ecf\u7406\u53ef\u4ee5\u5b89\u5fc3\u5730\u5f00\u59cb\u65b0\u7684\u4e00\u5e74\uff0c\u56e0\u4e3a\u5de5\u5382\u5382\u957f\u7684\u5de5\u8d44\u5355\u4e0e\u6240\u6709\u76f8\u5173\u8bb0\u5f55\u5b8c\u5168\u543b\u5408\u3002\u4efb\u4f55\u613f\u610f\u5c06\u8fd9\u4e9b\u5c42\u5c42\u6570\u636e\u6574\u5408\u8d77\u6765\u8fdb\u884c\u5ba1\u67e5\u7684PT PMA\u516c\u53f8\u90fd\u80fd\u8fbe\u5230\u540c\u6837\u7684\u6548\u679c\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u6211\u4eec\u4e3a\u4eba\u529b\u8d44\u6e90\u548c\u8d22\u52a1\u9886\u5bfc\u8005\u63d0\u4f9b\u4e24\u4e2a\u540e\u7eed\u6b65\u9aa4\uff0c\u5177\u4f53\u53d6\u51b3\u4e8e\u56e2\u961f\u76ee\u524d\u7684\u72b6\u51b5\u3002<strong>\u51c6\u5907\u5f00\u59cb\u5e74\u7ec8\u603b\u7ed3\u4e86\u5417\uff1f\u83b7\u53d6\u514d\u8d39\u6e05\u5355<\/strong>\u5e74\u7ec8\u5916\u6d3e\u4eba\u5458\u85aa\u8d44\u51c6\u5907\u6e05\u5355\u5c06\u4ee5\u4e0a\u5ba1\u67e5\u8981\u70b9\u6574\u7406\u6210\u4e00\u4efd\u4e24\u9875\u7684 PDF \u6587\u4ef6\uff0c\u5176\u4e2d\u5305\u542b 12 \u6708\u548c 1 \u6708\u7684\u5173\u952e\u622a\u6b62\u65e5\u671f\u3002<a href=\"https:\/\/businesshubasia.com\/wp-content\/uploads\/2026\/11\/Business-Hub-Asia-Year-End-Expatriate-Payroll-Readiness-Checklist.pdf\"><strong>\u514d\u8d39\u4e0b\u8f7dPDF<\/strong><\/a><br><strong>\u51c6\u5907\u597d\u68c0\u67e5\u5b8c\u6574\u8bbe\u7f6e\u4e86\u5417\uff1f\u83b7\u53d6\u4e00\u4efd\u5916\u6d3e\u4eba\u5458\u85aa\u8d44\u5408\u89c4\u6027\u5ba1\u67e5\u62a5\u544a\u3002<\/strong>\u7b80\u8981\u56de\u987e\u4e00\u4e0b RPTKA\u3001\u79fb\u6c11\u3001PPh 21\u3001BPJS \u548c\u79bb\u5cb8\u5de5\u8d44\u8bb0\u5f55\u76ee\u524d\u7684\u72b6\u51b5\uff0c\u4ee5\u53ca\u54ea\u4e9b\u652f\u6301\u63aa\u65bd\u9002\u7528\uff1a <a href=\"https:\/\/businesshubasia.com\/zh\/services\/payroll-service-indonesia\/\">\u85aa\u8d44\u5916\u5305<\/a>, <a href=\"https:\/\/businesshubasia.com\/zh\/services\/accounting-service-indonesia\/\">\u4f1a\u8ba1<\/a> &amp; <a href=\"https:\/\/businesshubasia.com\/zh\/services\/tax-reporting-service-indonesia\/\">\u7a0e<\/a>, <a href=\"https:\/\/businesshubasia.com\/zh\/services\/employer-of-record-indonesia\/\">\u767b\u8bb0\u96c7\u4e3b<\/a> \u6216\u8005 <a href=\"https:\/\/businesshubasia.com\/zh\/services\/company-registration-indonesia\/\">\u516c\u53f8\u6ce8\u518c<\/a>.\u8bf7\u4f7f\u7528\u4e0b\u65b9\u8868\u683c\u544a\u77e5\u6211\u4eec\u60a8\u96c7\u4f63\u4e86\u591a\u5c11\u540d\u5916\u7c4d\u5458\u5de5\uff0c\u60a8\u7684\u4e0b\u4e00\u4e2a RPTKA \u6216 KITAS \u4f55\u65f6\u5230\u671f\uff0c\u4ee5\u53ca\u85aa\u8d44\u662f\u5728\u5370\u5c3c\u5883\u5185\u3001\u5883\u5916\u8fd8\u662f\u4e24\u8005\u517c\u6709\u652f\u4ed8\u3002\u6b64\u5916\uff0c\u544a\u77e5\u60a8\u7684 PT PMA \u516c\u53f8\u662f\u5df2\u6210\u7acb\u3001\u4ecd\u5728\u7b79\u5907\u4e2d\u8fd8\u662f\u5c1a\u672a\u6210\u7acb\uff0c\u4ee5\u53ca\u60a8\u9700\u8981\u54ea\u4e9b\u65b9\u9762\u7684\u652f\u6301\uff08\u4f8b\u5982\u85aa\u8d44\u7ba1\u7406\u3001\u7a0e\u52a1\u3001EOR \u6216\u516c\u53f8\u6ce8\u518c\uff09\uff0c\u4e5f\u5c06\u6709\u52a9\u4e8e\u6211\u4eec\u66f4\u597d\u5730\u4e86\u89e3\u60a8\u7684\u9700\u6c42\u3002\u6709\u4e86\u8fd9\u4e9b\u4fe1\u606f\uff0c\u6211\u4eec\u7684\u56e2\u961f\u5c31\u80fd\u66f4\u597d\u5730\u4e3a\u60a8\u670d\u52a1\uff0c\u5e76\u505a\u597d\u5145\u5206\u7684\u51c6\u5907\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Expatriate payroll compliance Indonesia usually reaches finance teams as one small question. In an illustrative scenario, the finance manager of a foreign-owned factory in Cikarang heard it when a new plant director arrived from overseas with an RPTKA, a stay permit and a contract. The payroll officer asked which of those documents decides how the [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":11259,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[120],"tags":[],"country":[9],"service-category":[50],"class_list":["post-11258","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hr-recruitment","country-indonesia","service-category-hr-payroll"],"acf":[],"_links":{"self":[{"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/11258","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=11258"}],"version-history":[{"count":1,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/11258\/revisions"}],"predecessor-version":[{"id":11260,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/11258\/revisions\/11260"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/media\/11259"}],"wp:attachment":[{"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/media?parent=11258"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/categories?post=11258"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/tags?post=11258"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/country?post=11258"},{"taxonomy":"service-category","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/service-category?post=11258"}],"curies":[{"name":"\u53ef\u6e7f\u6027\u7c89\u5242","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}