{"id":5481,"date":"2025-11-10T08:04:00","date_gmt":"2025-11-10T01:04:00","guid":{"rendered":"https:\/\/businesshubasia.com\/?p=5481"},"modified":"2025-11-11T17:25:40","modified_gmt":"2025-11-11T10:25:40","slug":"navigating-pmk-no-72-of-2025-why-expert-tax-consultation-is-essential-for-your-business","status":"publish","type":"post","link":"https:\/\/businesshubasia.com\/zh\/navigating-pmk-no-72-of-2025-why-expert-tax-consultation-is-essential-for-your-business\/","title":{"rendered":"\u5e94\u5bf9 2025 \u5e74\u7b2c 72 \u53f7 PMK\uff1a\u4e3a\u4ec0\u4e48\u4e13\u4e1a\u7684\u7a0e\u52a1\u54a8\u8be2\u5bf9\u60a8\u7684\u4f01\u4e1a\u81f3\u5173\u91cd\u8981"},"content":{"rendered":"<p>\u5370\u5c3c\u653f\u5e9c\u4e0d\u65ad\u52a0\u5f3a\u8d22\u653f\u653f\u7b56\uff0c\u4ee5\u63d0\u5347\u56fd\u5bb6\u7ade\u4e89\u529b\u5e76\u652f\u6301\u6301\u7eed\u7684\u590d\u82cf\u5de5\u4f5c\u3002.<\/p>\n\n\n\n<p>\u6700\u65b0\u63aa\u65bd\u4e4b\u4e00\u2014\u2014 <a href=\"https:\/\/jdih.kemenkeu.go.id\/dok\/pmk-72-tahun-2025\" target=\"_blank\" rel=\"noopener\">\u8d22\u653f\u90e8\u957f\u6761\u4f8b\u7b2c72\u53f7\uff082025\u5e74\uff09\uff08PMK 72\/2025\uff09<\/a> \u2014 \u6269\u5927\u653f\u5e9c\u627f\u62c5\u7684\u6240\u5f97\u7a0e\u7b2c 21 \u6761 (PPh 21 DTP) \u7684\u8303\u56f4\uff0c\u4f7f\u52b3\u52a8\u5bc6\u96c6\u578b\u4ea7\u4e1a\u548c\u65c5\u6e38\u4e1a\u53d7\u76ca\u3002.<\/p>\n\n\n\n<p>\u867d\u7136\u8fd9\u9879\u653f\u7b56\u80fd\u663e\u8457\u6539\u5584\u73b0\u91d1\u6d41\u548c\u964d\u4f4e\u5de5\u8d44\u652f\u51fa\uff0c\u4f46\u5176\u5b9e\u65bd\u8fc7\u7a0b\u5374\u5341\u5206\u590d\u6742\u3002\u4f01\u4e1a\u5fc5\u987b\u7b26\u5408\u8d44\u683c\u6807\u51c6\uff0c\u4fdd\u6301\u51c6\u786e\u7684\u62a5\u544a\uff0c\u5e76\u5c06\u5176\u516c\u53f8\u5206\u7c7b\uff08KLU\uff09\u4e0e\u7a0e\u52a1\u603b\u5c40\uff08DGT\uff09\u7684\u6570\u636e\u5e93\u8fdb\u884c\u5339\u914d\u3002.<\/p>\n\n\n\n<p>\u8fd9\u65f6\uff0c\u4e13\u4e1a\u7684\u7a0e\u52a1\u54a8\u8be2\u5c31\u663e\u5f97\u81f3\u5173\u91cd\u8981\u4e86\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">PMK 72\/2025 \u6982\u89c8<\/h2>\n\n\n\n<p>\u6839\u636e PMK 72\/2025 \u53f7\u6cd5\u4ee4\uff0c\u653f\u5e9c\u6682\u65f6\u627f\u62c5\u67d0\u4e9b\u884c\u4e1a\u7684\u96c7\u5458\u6240\u5f97\u7a0e\u8d1f\u62c5\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u7eba\u7ec7\u54c1\u3001\u978b\u7c7b\u3001\u5bb6\u5177\u3001\u76ae\u9769\u53ca\u76ae\u9769\u5236\u54c1<\/strong> \u2192 2025\u5e741\u6708\u81f312\u6708<\/li>\n\n\n\n<li><strong>\u65c5\u6e38\u4e1a<\/strong> \u2192 2025\u5e7410\u6708\u81f312\u6708<\/li>\n<\/ul>\n\n\n\n<p>\u7b26\u5408\u6761\u4ef6\u7684\u96c7\u4e3b\u53ef\u4ee5\u5411\u5458\u5de5\u652f\u4ed8\u5168\u989d\u5de5\u8d44\uff0c\u65e0\u9700\u6263\u9664 PPh 21\uff0c\u800c\u7a0e\u6b3e\u6210\u672c\u7531\u653f\u5e9c\u627f\u62c5\u3002\u5b9e\u9645\u4e0a\uff0c\u8fd9\u9879\u6fc0\u52b1\u63aa\u65bd\u53ef\u4ee5\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6539\u5584\u4f01\u4e1a\u6d41\u52a8\u6027\u548c\u8425\u8fd0\u8d44\u91d1,<\/li>\n\n\n\n<li>\u63d0\u9ad8\u5458\u5de5\u5b9e\u9645\u5230\u624b\u5de5\u8d44\uff0c\u4ee5\u53ca<\/li>\n\n\n\n<li>\u589e\u5f3a\u56fd\u5185\u548c\u51fa\u53e3\u5e02\u573a\u7684\u7ade\u4e89\u529b\u3002.<\/li>\n<\/ul>\n\n\n\n<p>\u4f46\u662f\uff0c\u5b9e\u65bd\u4e0d\u5f53\u6216\u6587\u4ef6\u4e0d\u5b8c\u6574\u53ef\u80fd\u4f1a\u5bfc\u81f4\u8d44\u683c\u53d6\u6d88\uff0c\u751a\u81f3\u9762\u4e34\u7a0e\u52a1\u98ce\u9669\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4f01\u4e1a\u9762\u4e34\u7684\u5e38\u89c1\u6311\u6218<\/h2>\n\n\n\n<p>\u5c3d\u7ba1\u6f5c\u529b\u5de8\u5927\uff0c\u4f46\u8bb8\u591a\u4f01\u4e1a\u4ecd\u9762\u4e34\u4ee5\u4e0b\u6311\u6218\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u786e\u5b9a\u4ed6\u4eec\u662f\u5426 <strong>KLU\uff08\u5546\u4e1a\u5206\u7c7b\u4ee3\u7801\uff09<\/strong> \u7b26\u5408\u6761\u4ef6\u3002.<\/li>\n\n\n\n<li>\u8ba1\u7b97 <strong>\u6b63\u786e\u91cf\u7684PPh 21 DTP<\/strong> \u9002\u7528\u4e8e\u7b26\u5408\u6761\u4ef6\u7684\u5458\u5de5\u3002.<\/li>\n\n\n\n<li>\u51c6\u5907\u548c\u5f52\u6863 <strong>\u652f\u6301\u6587\u4ef6<\/strong> \u6839\u636e PMK 72\/2025\uff08\u9644\u4ef6 A\u2013C\uff09\u7684\u8981\u6c42\u3002.<\/li>\n\n\n\n<li>\u8c03\u6574\u5de5\u8d44\u7cfb\u7edf\u4ee5\u53cd\u6620 DTP \u8ba1\u7b97\u3002.<\/li>\n\n\n\n<li>\u534f\u8c03 <strong>\u901a\u8fc7DGT\u7684\u7535\u5b50\u7533\u62a5\u7cfb\u7edf\u8fdb\u884c\u62a5\u544a<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>\u5982\u679c\u6ca1\u6709\u9002\u5f53\u7684\u6307\u5bfc\uff0c\u4f01\u4e1a\u53ef\u80fd\u4f1a\u5931\u53bb\u52a8\u529b\uff0c\u6216\u8005\u56e0\u7a0b\u5e8f\u9519\u8bef\u800c\u9762\u4e34\u5ba1\u8ba1\u5904\u7f5a\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u7a0e\u52a1\u54a8\u8be2\u670d\u52a1\u5982\u4f55\u4e3a\u60a8\u63d0\u4f9b\u5e2e\u52a9\uff1f<\/h2>\n\n\n\n<p><a href=\"https:\/\/businesshubasia.com\/zh\/tax-consulting-indonesia\/\">\u4e0e\u5408\u683c\u7684\u7a0e\u52a1\u987e\u95ee\u5408\u4f5c<\/a> \u786e\u4fdd\u60a8\u7684\u516c\u53f8\u9ad8\u6548\u5408\u89c4\u5730\u53d7\u76ca\u4e8e PMK 72\/2025 \u6cd5\u89c4\u3002\u4ee5\u4e0b\u662f\u4e13\u4e1a\u54a8\u8be2\u56e2\u961f\u5982\u4f55\u4e3a\u60a8\u521b\u9020\u4ef7\u503c\uff1a<\/p>\n\n\n\n<p><strong>a. \u8d44\u683c\u8bc4\u4f30<\/strong><\/p>\n\n\n\n<p>\u987e\u95ee\u4f1a\u6838\u5b9e\u8d35\u516c\u53f8\u7684\u884c\u4e1a\u5206\u7c7b\uff08KLU\uff09\uff0c\u5ba1\u67e5\u60a8\u7684 OSS-RBA \u6ce8\u518c\uff0c\u5e76\u786e\u8ba4\u60a8\u662f\u5426\u7b26\u5408\u76f8\u5173\u6cd5\u89c4\u7684\u8d44\u683c\u3002.<\/p>\n\n\n\n<p><strong>b. \u7a0e\u6b3e\u8ba1\u7b97\u548c\u6587\u4ef6<\/strong><\/p>\n\n\n\n<p>\u4ed6\u4eec\u51c6\u5907\u8be6\u7ec6\u7684 PPh 21 DTP \u8ba1\u7b97\u5de5\u4f5c\u8868\uff0c\u7b7e\u53d1\u9884\u6263\u7a0e\u5355\uff0c\u5e76\u786e\u4fdd\u6240\u6709\u62a5\u544a\u5747\u7b26\u5408 DGT 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\u6218\u7565\u54a8\u8be2<\/strong><\/p>\n\n\n\n<p>\u9664\u4e86\u5408\u89c4\u6027\u4e4b\u5916\uff0c\u4e13\u5bb6\u987e\u95ee\u8fd8\u6df1\u5165\u5206\u6790\u4e86\u5982\u4f55\u5c06\u6fc0\u52b1\u63aa\u65bd\u7eb3\u5165\u8d22\u52a1\u89c4\u5212\u3001\u9884\u7b97\u7f16\u5236\u548c\u5458\u5de5\u4fdd\u7559\u7b56\u7565\u4e2d\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e3a\u4ec0\u4e48\u73b0\u5728\u8981\u9009\u62e9\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u7684\u6307\u5bfc\uff1f<\/h2>\n\n\n\n<p>\u6b63\u786e\u5b9e\u65bd PMK 72\/2025 \u662f\u4e00\u9879\u6709\u65f6\u6548\u6027\u7684\u673a\u4f1a\u2014\u2014\u8d35\u516c\u53f8\u5728 2025 \u5e74\u7684\u5408\u89c4\u60c5\u51b5\u5c06\u76f4\u63a5\u5f71\u54cd\u5176\u5728\u672a\u6765\u5ba1\u8ba1\u6216\u653f\u5e9c\u9879\u76ee\u4e2d\u7684\u8d22\u52a1\u4fe1\u8a89\u3002.<\/p>\n\n\n\n<p>\u901a\u8fc7\u8058\u8bf7\u50cfBusiness Hub Asia\u8fd9\u6837\u503c\u5f97\u4fe1\u8d56\u7684\u7a0e\u52a1\u987e\u95ee\uff0c\u60a8\u53ef\u4ee5\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5728\u89c4\u5b9a\u671f\u9650\u5185\u786e\u4fdd\u83b7\u5f97\u6700\u5927\u6fc0\u52b1\u6536\u76ca\u3002,<\/li>\n\n\n\n<li>\u907f\u514d\u4ee3\u4ef7\u9ad8\u6602\u7684\u884c\u653f\u5931\u8bef,<\/li>\n\n\n\n<li>\u63d0\u5347\u5728\u8d22\u653f\u90e8\u548c\u7a0e\u52a1\u603b\u5c40\u7684\u5408\u89c4\u58f0\u8a89\uff0c\u4ee5\u53ca<\/li>\n\n\n\n<li>\u91ca\u653e\u5185\u90e8\u8d44\u6e90\uff0c\u4f7f\u5176\u4e13\u6ce8\u4e8e\u6838\u5fc3\u4e1a\u52a1\u8fd0\u8425\u3002.<\/li>\n<\/ul>\n\n\n\n<p>2025\u5e74\u7b2c72\u53f7\u603b\u7406\u6cd5\u4ee4\u662f\u4e00\u9879\u65e8\u5728\u52a0\u5f3a\u5370\u5c3c\u5de5\u4e1a\u548c\u65c5\u6e38\u4e1a\u7684\u91cd\u8981\u8d22\u653f\u6fc0\u52b1\u63aa\u65bd\u3002\u7136\u800c\uff0c\u5176\u6210\u529f\u4e0e\u5426\u53d6\u51b3\u4e8e\u7cbe\u51c6\u7684\u6267\u884c\u548c\u4e25\u683c\u7684\u5408\u89c4\u6027\u3002.<\/p>\n\n\n\n<p>\u4e0e\u2026\u2026\u5408\u4f5c <a href=\"https:\/\/businesshubasia.com\/zh\/\">\u7ecf\u9a8c\u4e30\u5bcc\u7684\u7a0e\u52a1\u54a8\u8be2\u516c\u53f8<\/a> \u5bf9\u4e8e\u4f01\u4e1a\u4e3b\u800c\u8a00\uff0c\u5145\u5206\u53d1\u6325\u5176\u4f18\u52bf\uff08\u4f8b\u5982\u8282\u7701\u6210\u672c\u548c\u63d0\u5347\u5458\u5de5\u58eb\u6c14\uff09\u81f3\u5173\u91cd\u8981\u3002\u4e9a\u6d32\u5546\u52a1\u4e2d\u5fc3\u968f\u65f6\u51c6\u5907\u901a\u8fc7\u6211\u4eec\u7684\u670d\u52a1\u534f\u52a9\u60a8\u4f18\u5316\u516c\u53f8\u7a0e\u52a1\u3002.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8d44\u683c\u5ba1\u67e5\u548cKLU\u9a8c\u8bc1<\/li>\n\n\n\n<li>PPh 21 DTP \u8ba1\u7b97\u548c\u6587\u6863\u652f\u6301<\/li>\n\n\n\n<li>OSS \u548c DGT \u6570\u636e\u5bf9\u9f50<\/li>\n\n\n\n<li>\u6708\u5ea6\u62a5\u544a\u548cSPT Masa\u7533\u62a5\u534f\u52a9<\/li>\n\n\n\n<li>\u6218\u7565\u6027\u85aa\u8d44\u548c\u73b0\u91d1\u6d41\u4f18\u5316<\/li>\n<\/ul>\n\n\n\n<p>\u6211\u4eec\u62e5\u6709\u4e00\u652f\u7531\u6301\u8bc1\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u548c\u516c\u53f8\u6cd5\u5f8b\u4e13\u5bb6\u7ec4\u6210\u7684\u56e2\u961f\uff0c\u53ef\u4ee5\u5e2e\u52a9\u8d35\u516c\u53f8\u9ad8\u6548\u3001\u900f\u660e\u3001\u65e0\u98ce\u9669\u5730\u5b9e\u65bd\u653f\u5e9c\u6fc0\u52b1\u63aa\u65bd\u3002.<\/p>","protected":false},"excerpt":{"rendered":"<p>Indonesia&#8217;s government is consistently reinforcing its fiscal policy to bolster national competitiveness and support ongoing recovery efforts. One of the latest measures \u2014 Minister of Finance Regulation No. 72 of 2025 (PMK 72\/2025) \u2014 expands the scope of Income Tax Article 21 borne by the government (PPh 21 DTP) to benefit labor-intensive industries and the [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":5482,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"country":[9],"service-category":[],"class_list":["post-5481","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-updates","country-indonesia"],"acf":[],"_links":{"self":[{"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/5481","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\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/comments?post=5481"}],"version-history":[{"count":0,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/5481\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/media\/5482"}],"wp:attachment":[{"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/media?parent=5481"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/categories?post=5481"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/tags?post=5481"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/country?post=5481"},{"taxonomy":"service-category","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/service-category?post=5481"}],"curies":[{"name":"\u53ef\u6e7f\u6027\u7c89\u5242","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}