{"id":5922,"date":"2025-12-12T14:46:10","date_gmt":"2025-12-12T07:46:10","guid":{"rendered":"https:\/\/businesshubasia.com\/?p=5922"},"modified":"2026-01-09T19:10:30","modified_gmt":"2026-01-09T12:10:30","slug":"indonesia-tax-update-per-11-pj-2025","status":"publish","type":"post","link":"https:\/\/businesshubasia.com\/zh\/indonesia-tax-update-per-11-pj-2025\/","title":{"rendered":"\u5370\u5c3c\u7a0e\u52a1\u52a8\u6001\uff1aPER-11\/PJ\/2025\u53ca\u5176\u5bf9\u5e74\u5ea6\u7a0e\u52a1\u7533\u62a5\u7684\u5f71\u54cd"},"content":{"rendered":"<p>\u8fd9 <strong>\u7a0e\u52a1\u66f4\u65b0<\/strong> \u6807\u5fd7\u7740\u5370\u5c3c\u7a0e\u6536\u7ba1\u7406\u4e8c\u5341\u591a\u5e74\u6765\u6700\u91cd\u5927\u7684\u53d8\u9769\u4e4b\u4e00\u3002\u968f\u7740\u2026\u2026\u7684\u9881\u5e03 <strong>PER-11\/PJ\/2025<\/strong>, \uff0c \u8fd9 <a href=\"https:\/\/www.pajak.go.id\/\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52a1\u603b\u5c40<\/a> \uff08DGT\uff09\u5df2\u6b63\u5f0f\u52a0\u5feb\u5411\u5b8c\u5168\u6570\u5b57\u5316\u3001\u96c6\u6210\u5316\u548c\u6570\u636e\u9a71\u52a8\u7684\u5408\u89c4\u73af\u5883\u8fc7\u6e21\uff0c\u5e76\u6839\u636e\u4ee5\u4e0b\u89c4\u5b9a\u63a8\u8fdb\uff1a <strong><a href=\"https:\/\/coretaxdjp.pajak.go.id\/\" target=\"_blank\" rel=\"noopener\">\u6838\u5fc3\u7a0e\u52a1\u7ba1\u7406\u7cfb\u7edf<\/a> \uff08SIAP\uff09<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5370\u5c3c\u6700\u65b0\u7a0e\u6cd5\u66f4\u65b0\uff1a\u4e3a\u4f55PER-11\/PJ\/2025\u53f7\u6761\u4f8b\u4e9f\u9700\u7acb\u5373\u91c7\u53d6\u884c\u52a8<\/strong><\/h2>\n\n\n\n<p>\u5bf9\u8bb8\u591a\u516c\u53f8\u800c\u8a00\uff0c\u8ba8\u8bba\u5df2\u7ecf\u8d85\u8d8a\u4e86\u2026\u2026 <em>\u4ec0\u4e48<\/em> SIAP \u662f\uff0c <em>\u901f\u5ea6\u6709\u591a\u5feb<\/em> \u4ed6\u4eec\u53ef\u4ee5\u9002\u5e94\u3002\u8fd9\u9879\u6cd5\u89c4\u91cd\u5851\u4e86\u4f01\u4e1a\u51c6\u5907\u3001\u9a8c\u8bc1\u548c\u63d0\u4ea4\u5176\u7533\u8bf7\u7684\u65b9\u5f0f\u3002 <strong>\u5e74\u5ea6\u7a0e\u52a1\u62a5\u544a<\/strong>, \u8fd9\u6837\u4e00\u6765\uff0c\u51e0\u4e4e\u6ca1\u6709\u72af\u9519\u7684\u4f59\u5730\u3002.<\/p>\n\n\n\n<p>\u672c\u6587\u89e3\u91ca\u4e86\u53d1\u751f\u4e86\u54ea\u4e9b\u53d8\u5316\uff0c\u4e3a\u4ec0\u4e48\u8fd9\u4e9b\u53d8\u5316\u5f88\u91cd\u8981\uff0c\u4ee5\u53ca\u4f01\u4e1a\u5982\u4f55\u624d\u80fd\u91c7\u53d6\u6218\u7565\u6027\u5e94\u5bf9\u63aa\u65bd\uff0c\u5728\u4fdd\u6301\u5408\u89c4\u7684\u540c\u65f6\u63d0\u9ad8\u8fd0\u8425\u6548\u7387\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>PER-11\/PJ\/2025 \u6cd5\u89c4\u4e0b\u7684\u65b0\u5408\u89c4\u683c\u5c40<\/strong><\/h2>\n\n\n\n<p><strong>PER-11\/PJ\/2025<\/strong> \u4ece\u6839\u672c\u4e0a\u91cd\u7ec4\u4e86\u5370\u5c3c\u7684\u7a0e\u52a1\u7533\u62a5\u6846\u67b6\uff0c\u901a\u8fc7\u6807\u51c6\u5316\u548c\u6570\u5b57\u5316\u5173\u952e\u7533\u62a5\u9879\u76ee\uff0c\u5305\u62ec\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6240\u5f97\u7a0e\uff08PPh 21\/26\u30014(2)\u300115\u300122\u300123\u300126\uff09<\/li>\n\n\n\n<li>\u589e\u503c\u7a0e\u548c\u5962\u4f88\u54c1\u7a0e (PPN\/PPnBM)<\/li>\n\n\n\n<li>\u5370\u82b1\u7a0e\uff08Bea Meterai\uff09<\/li>\n\n\n\n<li><strong>\u5e74\u5ea6\u7a0e\u52a1\u62a5\u544a<\/strong> \u4f01\u4e1a\u548c\u4e2a\u4eba\u7eb3\u7a0e\u4eba\u7684\u7533\u62a5<\/li>\n\n\n\n<li>\u4e0a\u6e38\u6cb9\u6c14\u62a5\u544a<\/li>\n\n\n\n<li>PPh \u7b2c 25 \u6761\u9488\u5bf9\u7279\u5b9a\u884c\u4e1a\u7684\u5206\u671f\u4ed8\u6b3e\u8ba1\u7b97<\/li>\n<\/ul>\n\n\n\n<p>\u6240\u6709\u7533\u62a5\u6587\u4ef6\u73b0\u5728\u90fd\u901a\u8fc7SIAP\u7684\u7edf\u4e00\u6570\u5b57\u67b6\u6784\u8fdb\u884c\u5904\u7406\uff0c\u8be5\u67b6\u6784\u5b9e\u73b0\u4e86\u96c6\u6210\u3002 <strong>e-Bupot\u3001e-Faktur \u548c e-SPT<\/strong> \u6574\u5408\u5230\u4e00\u4e2a\u7ecf\u8fc7\u9a8c\u8bc1\u7684\u5355\u4e00\u6570\u636e\u751f\u6001\u7cfb\u7edf\u4e2d\u3002.<\/p>\n\n\n\n<p>\u5b9e\u9645\u4e0a\uff0c, <a href=\"https:\/\/businesshubasia.com\/zh\/tax-reporting-service-indonesia\/\">\u7a0e\u52a1\u7533\u62a5<\/a> \u4e0d\u518d\u88ab\u89c6\u4e3a\u9759\u6001\u8868\u5355\u63d0\u4ea4\u3002\u5b83\u73b0\u5728\u662f <strong>\u7ed3\u6784\u5316\u6570\u636e\u96c6<\/strong> \u5fc5\u987b\u901a\u8fc7DGT\u7cfb\u7edf\u7684\u5b9e\u65f6\u9a8c\u8bc1\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u4e3a\u4ec0\u4e48\u8fd9\u9879\u7a0e\u52a1\u66f4\u65b0\u5bf9\u4f01\u4e1a\u81f3\u5173\u91cd\u8981<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. \u66f4\u9ad8\u7684\u7cbe\u5ea6\u6807\u51c6<\/strong><\/h3>\n\n\n\n<p>SIAP \u4f1a\u81ea\u52a8\u9a8c\u8bc1\u7a0e\u52a1\u6570\u636e\u3002\u4ee5\u5f80\u5bb9\u6613\u88ab\u5ffd\u7565\u7684\u9519\u8bef\uff0c\u4f8b\u5982\u9519\u8bef\u7684\u51c0\u8425\u4e1a\u989d\/\u51c0\u6536\u5165\u6bd4 (NPWP\/NIK)\u3001\u7a0e\u9879\u5206\u7c7b\u9519\u8bef\u6216\u6587\u4ef6\u4e0d\u5b8c\u6574\u7b49\uff0c\u73b0\u5728\u90fd\u4f1a\u88ab\u7acb\u5373\u6807\u8bb0\u51fa\u6765\u3002\u8fd9\u589e\u52a0\u4e86\u7533\u62a5\u88ab\u62d2\u3001\u7f5a\u6b3e\u548c\u89e6\u53d1\u5ba1\u8ba1\u7684\u98ce\u9669\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. \u5f3a\u5236\u7535\u5b50\u9884\u6263\u7a0e\uff08e-Bupot\uff09<\/strong><\/h3>\n\n\n\n<p>\u6240\u6709\u9884\u6263\u7a0e\u7c7b\u522b\u90fd\u5fc5\u987b\u4f7f\u7528\u6807\u51c6\u5316\u7684\u7535\u5b50\u8bc1\u4e66\u3002\u8fd9\u76f4\u63a5\u5f71\u54cd\u5de5\u8d44\u53d1\u653e\u3001\u4f9b\u5e94\u5546\u4ed8\u6b3e\u3001\u91c7\u8d2d\u5468\u671f\u548c\u8de8\u5883\u670d\u52a1\u4ea4\u6613\u3002\u4e0d\u5177\u5907 SIAP \u6807\u51c6\u7684\u7cfb\u7edf\u53ef\u80fd\u4f1a\u5bfc\u81f4\u4e25\u91cd\u7684\u6d41\u7a0b\u4e2d\u65ad\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. \u589e\u503c\u7a0e\u7533\u62a5\u8c03\u6574\u4f59\u5730\u4e3a\u96f6<\/strong><\/h3>\n\n\n\n<p>\u589e\u503c\u7a0e\u7533\u62a5\u8868\u5fc5\u987b\u4e0e\u4ea4\u6613\u6570\u636e\u5b8c\u5168\u4e00\u81f4\u3002\u4e0d\u518d\u5141\u8bb8\u4eba\u5de5\u66f4\u6b63\uff0c\u56e0\u6b64\u4f1a\u8ba1\u3001\u9500\u552e\u548c\u91c7\u8d2d\u7cfb\u7edf\u4e4b\u95f4\u7684\u6838\u5bf9\u81f3\u5173\u91cd\u8981\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4. \u4fee\u6539\u7533\u62a5\u8868\u7684\u80fd\u529b\u6709\u9650<\/strong><\/h3>\n\n\n\n<p>\u4e00\u65e6\u5ba1\u8ba1\u6216\u521d\u6b65\u5ba1\u67e5\u5f00\u59cb\uff0c\u4fee\u6539\u5c06\u53d7\u5230\u9650\u5236\u3002\u5982\u4eca\uff0c\u4efb\u4f55\u9519\u8bef\u90fd\u5c06\u5e26\u6765\u66f4\u9ad8\u7684\u7ecf\u6d4e\u548c\u76d1\u7ba1\u6210\u672c\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>5. \u884c\u4e1a\u7279\u5b9a\u62a5\u544a\u7684\u590d\u6742\u6027<\/strong><\/h3>\n\n\n\n<p>PER-11\/PJ\/2025 \u4e3a\u91d1\u878d\u673a\u6784\u3001\u56fd\u6709\u4f01\u4e1a\u3001\u4e0a\u5e02\u516c\u53f8\u4ee5\u53ca\u77f3\u6cb9\u548c\u5929\u7136\u6c14\u627f\u5305\u5546\u5f15\u5165\u4e86\u5b9a\u5236\u7684\u62a5\u544a\u683c\u5f0f\uff0c\u63d0\u9ad8\u4e86\u590d\u6742\u6027\u548c\u900f\u660e\u5ea6\u8981\u6c42\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u771f\u6b63\u7684\u98ce\u9669\uff1aSIAP\u51c6\u5907\u5de5\u4f5c\u843d\u540e<\/strong><\/h2>\n\n\n\n<p>\u6b64\u6b21\u7a0e\u52a1\u66f4\u65b0\u5e76\u975e\u7b80\u5355\u7684\u7cfb\u7edf\u8fc1\u79fb\uff0c\u800c\u662f\u4f01\u4e1a\u7ba1\u7406\u65b9\u5f0f\u7684\u6839\u672c\u6027\u53d8\u9769\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u7a0e\u52a1\u6570\u636e\u6cbb\u7406<\/li>\n\n\n\n<li>\u5185\u90e8\u7cfb\u7edf\u96c6\u6210<\/li>\n\n\n\n<li>\u8de8\u90e8\u95e8\u5de5\u4f5c\u6d41\u7a0b<\/li>\n\n\n\n<li>\u6587\u6863\u548c\u5ba1\u8ba1\u8ddf\u8e2a<\/li>\n\n\n\n<li>\u6301\u7eed\u7684\u7a0e\u52a1\u98ce\u9669\u7ba1\u7406<\/li>\n<\/ul>\n\n\n\n<p>\u5ef6\u8fdf\u51c6\u5907\u7684\u516c\u53f8\u53ef\u80fd\u4f1a\u9762\u4e34\u5ef6\u8fdf\u63d0\u4ea4\u62a5\u544a\u3001\u5ba1\u8ba1\u98ce\u9669\u3001\u7cfb\u7edf\u6545\u969c\u548c\u5904\u7f5a\uff0c\u5c24\u5176\u662f\u5728\u62a5\u544a\u9ad8\u5cf0\u671f\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5c06\u5408\u89c4\u8f6c\u5316\u4e3a\u6218\u7565\u4f18\u52bf<\/strong><\/h2>\n\n\n\n<p>\u5177\u6709\u524d\u77bb\u6027\u601d\u7ef4\u7684\u7ec4\u7ec7\u7684\u89c2\u70b9 <strong>PER-11\/PJ\/2025<\/strong> \u5c06\u5176\u89c6\u4e3a\u673a\u9047\u800c\u975e\u8d1f\u62c5\u3002\u53ca\u65e9\u8c03\u6574\u65b9\u5411\u80fd\u4f7f\u516c\u53f8\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u901a\u8fc7\u5e72\u51c0\u3001\u7ecf\u8fc7\u9a8c\u8bc1\u7684\u6570\u636e\u964d\u4f4e\u5ba1\u8ba1\u98ce\u9669<\/li>\n\n\n\n<li>\u901a\u8fc7\u81ea\u52a8\u5316\u91cd\u590d\u6027\u62a5\u544a\u4efb\u52a1\u6765\u63d0\u9ad8\u6548\u7387<\/li>\n\n\n\n<li>\u901a\u8fc7\u51c6\u786e\u7684\u7a0e\u52a1\u8ba1\u7b97\u52a0\u5f3a\u73b0\u91d1\u6d41\u89c4\u5212<\/li>\n\n\n\n<li>\u52a0\u5f3a\u6cbb\u7406\u548c\u5185\u90e8\u63a7\u5236<\/li>\n\n\n\n<li>\u901a\u8fc7\u6301\u7eed\u5408\u89c4\u6765\u5efa\u7acb\u76d1\u7ba1\u673a\u6784\u7684\u4fe1\u4efb<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u6211\u4eec\u5982\u4f55\u6839\u636e PER-11\/PJ\/2025 \u4e3a\u4f01\u4e1a\u63d0\u4f9b\u652f\u6301<\/strong><\/h2>\n\n\n\n<p>\u6211\u4eec\u901a\u8fc7\u4ee5\u4e0b\u65b9\u5f0f\u5e2e\u52a9\u4f01\u4e1a\u987a\u5229\u8fc7\u6e21\u5230\u57fa\u4e8e SIAP \u7684\u5408\u89c4\u6d41\u7a0b\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>SIAP\u51c6\u5907\u60c5\u51b5\u8bc4\u4f30<\/strong><br>\u5bf9\u7cfb\u7edf\u3001\u6570\u636e\u8d28\u91cf\u548c\u62a5\u544a\u5de5\u4f5c\u6d41\u7a0b\u8fdb\u884c\u5168\u9762\u8bca\u65ad\u3002.<\/li>\n\n\n\n<li><strong>\u6d41\u7a0b\u4e0e\u7cfb\u7edf\u534f\u8c03<\/strong><br>\u5c06 ERP\u3001HR\u3001\u8d22\u52a1\u548c\u91c7\u8d2d\u7cfb\u7edf\u6620\u5c04\u5230 SIAP \u8981\u6c42\u3002.<\/li>\n\n\n\n<li><strong>\u6570\u5b57\u9884\u6263\u7a0e\u548c\u589e\u503c\u7a0e\u5b9e\u65bd<\/strong><br>\u786e\u4fdd\u7535\u5b50\u53d1\u7968\u548c\u589e\u503c\u7a0e\u5de5\u4f5c\u6d41\u7a0b\u7b26\u5408\u6807\u51c6\u5316\u683c\u5f0f\u3002.<\/li>\n\n\n\n<li><strong>\u7a0e\u52a1\u5408\u89c4\u5916\u5305<\/strong><br>\u5728\u7b26\u5408 SIAP \u6807\u51c6\u7684\u6846\u67b6\u4e0b\u7ba1\u7406\u6708\u5ea6\u548c\u5e74\u5ea6\u7a0e\u52a1\u62a5\u544a\u3002.<\/li>\n\n\n\n<li><strong>\u8d22\u52a1\u548c\u7a0e\u52a1\u56e2\u961f\u7684\u5b9e\u8df5\u57f9\u8bad<\/strong><br>\u91cd\u70b9\u8ba8\u8bba\u65b0\u7684\u62a5\u544a\u683c\u5f0f\u548c\u8fd0\u8425\u53d8\u66f4\u3002.<\/li>\n\n\n\n<li><strong>\u6570\u636e\u6cbb\u7406\u548c\u6587\u6863\u8bbe\u8ba1<\/strong><br>\u80fd\u591f\u7ecf\u53d7\u4f4f\u81ea\u52a8\u5316\u9a8c\u8bc1\u548c\u672a\u6765\u5ba1\u8ba1\u7684\u63a7\u5236\u63aa\u65bd\u3002.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u6700\u540e\u60f3\u8bf4\u7684\u8bdd<\/strong><\/h2>\n\n\n\n<p>\u8fd9 <strong>\u7a0e\u52a1\u66f4\u65b0<\/strong> \u8fd9\u6807\u5fd7\u7740\u4f01\u4e1a\u4e0e\u5370\u5c3c\u7a0e\u52a1\u673a\u5173\u4e92\u52a8\u65b9\u5f0f\u7684\u7ed3\u6784\u6027\u8f6c\u53d8\u3002. <strong>PER-11\/PJ\/2025<\/strong> \u63d0\u9ad8\u4e86\u51c6\u786e\u6027\u3001\u900f\u660e\u5ea6\u548c\u7cfb\u7edf\u51c6\u5907\u5ea6\u7684\u6807\u51c6\uff0c\u5c24\u5176\u5bf9\u4e8e\u90a3\u4e9b\u6b63\u5728\u51c6\u5907\u7684\u516c\u53f8\u800c\u8a00\u66f4\u662f\u5982\u6b64\u3002 <strong>\u5e74\u5ea6\u7a0e\u52a1\u62a5\u544a<\/strong>.<\/p>\n\n\n\n<p>\u53ca\u65e9\u91c7\u53d6\u884c\u52a8\u7684\u7ec4\u7ec7\u5c06\u53d7\u76ca\u4e8e\u66f4\u987a\u7545\u7684\u8fd0\u8425\u548c\u66f4\u4f4e\u7684\u5408\u89c4\u98ce\u9669\u3002\u800c\u62d6\u5ef6\u7684\u7ec4\u7ec7\u5219\u53ef\u80fd\u9762\u4e34\u4ee3\u4ef7\u9ad8\u6602\u7684\u4e1a\u52a1\u4e2d\u65ad\u548c\u66f4\u4e25\u683c\u7684\u5ba1\u67e5\u3002.<\/p>\n\n\n\n<p>\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u5728\u5e94\u5bf9 PER-11\/PJ\/2025 \u6216\u51c6\u5907 SIAP \u5408\u89c4\u6027\u65b9\u9762\u9700\u8981\u652f\u6301\uff0c\u6211\u4eec\u7684\u56e2\u961f\u968f\u65f6\u51c6\u5907\u63d0\u4f9b\u5e2e\u52a9\u3002.<\/p>","protected":false},"excerpt":{"rendered":"<p>This tax update marks one of the most significant shifts in Indonesia\u2019s tax administration in over two decades. With the issuance of PER-11\/PJ\/2025, the Directorate General of Taxes (DGT) has formally accelerated the transition toward a fully digital, integrated, and data-driven compliance environment under the Core Tax Administration System (SIAP). Indonesia\u2019s Latest Tax Update: Why [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":6026,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"country":[9],"service-category":[49],"class_list":["post-5922","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-updates","country-indonesia","service-category-tax-accounting"],"acf":[],"_links":{"self":[{"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/5922","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=5922"}],"version-history":[{"count":0,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/5922\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/media\/6026"}],"wp:attachment":[{"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/media?parent=5922"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/categories?post=5922"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/tags?post=5922"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/country?post=5922"},{"taxonomy":"service-category","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/service-category?post=5922"}],"curies":[{"name":"\u53ef\u6e7f\u6027\u7c89\u5242","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}