{"id":7113,"date":"2026-01-13T15:39:59","date_gmt":"2026-01-13T08:39:59","guid":{"rendered":"https:\/\/businesshubasia.com\/?p=6993"},"modified":"2026-01-13T15:39:59","modified_gmt":"2026-01-13T08:39:59","slug":"pmk-105-2025-indonesia","status":"publish","type":"post","link":"https:\/\/businesshubasia.com\/zh\/pmk-105-2025-indonesia\/","title":{"rendered":"2025 \u5e74\u5370\u5ea6\u5c3c\u897f\u4e9a\u7b2c 105 \u53f7\u603b\u7406\u6cd5\u4ee4\uff1a2026 \u5e74\u653f\u5e9c\u627f\u62c5\u7684 PPh 21 \u6fc0\u52b1\u63aa\u65bd\u6218\u7565\u6307\u5357"},"content":{"rendered":"<p>\u5370\u5c3c\u653f\u5e9c\u5df2\u6b63\u5f0f\u53d1\u5e03 <strong>2025\u5e74\u5370\u5ea6\u5c3c\u897f\u4e9a\u7b2c105\u53f7\u603b\u7406\u6cd5\u4ee4<\/strong>, \u8fd9\u662f\u4e00\u9879\u65e8\u5728\u52a0\u5f3a2026\u8d22\u5e74\u56fd\u6c11\u7ecf\u6d4e\u7684\u5173\u952e\u6027\u6cd5\u89c4\u3002\u8be5\u653f\u7b56\u5f15\u5165\u4e86\u2026\u2026 <strong>\u653f\u5e9c\u8d44\u52a9\u7684 PPh 21 \u6fc0\u52b1\u8ba1\u5212 2026<\/strong> \uff08\u5f53\u5730\u79f0\u4e3a\uff09 <em>PPh 21 DTP<\/em>\uff09\uff0c\u8fd9\u4e3a\u96c7\u4e3b\u548c\u96c7\u5458\u63d0\u4f9b\u4e86\u91cd\u8981\u7684\u8d22\u653f\u523a\u6fc0\u3002\u901a\u8fc7\u5b9e\u8d28\u4e0a\u4ee3\u8868\u7b26\u5408\u6761\u4ef6\u7684\u5de5\u4eba\u7f34\u7eb3\u6240\u5f97\u7a0e\uff0c <a href=\"https:\/\/www.kemenkeu.go.id\/\" target=\"_blank\" rel=\"noopener\">\u653f\u5e9c<\/a> \u65e8\u5728\u7ef4\u6301\u516c\u4f17\u8d2d\u4e70\u529b\uff0c\u540c\u65f6\u4e3a\u52b3\u52a8\u5bc6\u96c6\u578b\u4ea7\u4e1a\u63d0\u4f9b\u6025\u9700\u7684\u7ebe\u56f0\u63aa\u65bd\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4ec0\u4e48\u662f2025\u5e74\u5370\u5ea6\u5c3c\u897f\u4e9a\u7b2c105\u53f7\u603b\u7406\u6cd5\u4ee4\uff1f<\/h2>\n\n\n\n<p>\u4ece\u672c\u8d28\u4e0a\u8bb2\uff0c, <strong><a href=\"https:\/\/www.pajak.go.id\/\" target=\"_blank\" rel=\"noopener\">2025\u5e74\u5370\u5ea6\u5c3c\u897f\u4e9a\u7b2c105\u53f7\u603b\u7406\u6cd5\u4ee4<\/a><\/strong> \u8fd9\u662f\u4e00\u9879\u8865\u8d34\u8ba1\u5212\uff0c\u56fd\u5bb6\u5c06\u627f\u62c5\u7279\u5b9a\u884c\u4e1a\u6240\u5f97\u7a0e\u7b2c21\u6761\u89c4\u5b9a\u7684\u7a0e\u8d1f\u3002\u8be5\u8ba1\u5212\u81ea2026\u5e741\u6708\u81f312\u6708\u751f\u6548\uff0c\u786e\u4fdd\u5458\u5de5\u5728\u65e0\u9700\u7f34\u7eb3\u901a\u5e38\u7a0e\u6b3e\u7684\u60c5\u51b5\u4e0b\u9886\u53d6\u5168\u989d\u5de5\u8d44\uff0c\u4ece\u800c\u6709\u6548\u63d0\u9ad8\u5176\u5b9e\u9645\u5230\u624b\u6536\u5165\u3002\u5bf9\u4e8e\u4f01\u4e1a\u800c\u8a00\uff0c\u8fd9\u610f\u5473\u7740\u6709\u673a\u4f1a\u5728\u4e0d\u589e\u52a0\u76f4\u63a5\u5de5\u8d44\u6210\u672c\u6216\u91c7\u7528\u590d\u6742\u7684\u201c\u603b\u989d\u8c03\u6574\u201d\u85aa\u916c\u65b9\u6848\u7684\u60c5\u51b5\u4e0b\u6539\u5584\u5458\u5de5\u798f\u5229\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8d44\u683c\u6807\u51c6\uff1a\u8c01\u6709\u8d44\u683c\u83b7\u5f97 2026 \u5e74\u5956\u52b1\uff1f<\/h2>\n\n\n\n<p>\u8fd9 <strong>\u5370\u5c3c2026\u5e74\u7a0e\u6536\u4f18\u60e0\u653f\u7b56<\/strong> \u8fd9\u4e9b\u63aa\u65bd\u5e76\u975e\u666e\u9002\u6027\u7684\uff0c\u800c\u662f\u6709\u7b56\u7565\u5730\u9488\u5bf9\u5bf9\u5c31\u4e1a\u7a33\u5b9a\u81f3\u5173\u91cd\u8981\u7684\u884c\u4e1a\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">A. \u7b26\u5408\u6761\u4ef6\u7684\u96c7\u4e3b\uff08\u516c\u53f8\uff09<\/h3>\n\n\n\n<p>\u7b26\u5408\u4ee5\u4e0b\u6761\u4ef6 <strong>2025\u5e74\u5370\u5ea6\u5c3c\u897f\u4e9a\u7b2c105\u53f7\u603b\u7406\u6cd5\u4ee4<\/strong>, \u4f01\u4e1a\u5fc5\u987b\u5728\u7279\u5b9a\u7684\u52b3\u52a8\u5bc6\u96c6\u578b\u6216\u65c5\u6e38\u76f8\u5173\u884c\u4e1a\u8fd0\u8425\uff0c\u5305\u62ec\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u978b\u7c7b\u548c\u7eba\u7ec7\u54c1\u5236\u9020<\/li>\n\n\n\n<li>\u670d\u88c5\u548c\u76ae\u9769\u5236\u54c1\u884c\u4e1a<\/li>\n\n\n\n<li>\u5bb6\u5177\u5236\u9020<\/li>\n\n\n\n<li>\u65c5\u6e38\u3001\u9152\u5e97\u53ca\u76f8\u5173\u670d\u52a1<\/li>\n<\/ul>\n\n\n\n<p>\u4e00\u9879\u5173\u952e\u7684\u884c\u653f\u8981\u6c42\u662f <strong>\u5546\u4e1a\u5206\u7c7b\u4ee3\u7801\uff08KLU\uff09<\/strong>. \u622a\u81f32026\u5e741\u67081\u65e5\uff0c\u8d35\u516c\u53f8\u5fc5\u987b\u5728\u7a0e\u52a1\u673a\u5173\u6570\u636e\u5e93\u4e2d\u6ce8\u518c\u6b63\u786e\u7684KLU\uff08\u5173\u952e\u4e1a\u52a1\u5355\u5143\u4ee3\u7801\uff09\u3002\u5982\u679c\u60a8\u7684\u6570\u636e\u5df2\u8fc7\u65f6\uff0c\u65e0\u8bba\u60a8\u7684\u5b9e\u9645\u8fd0\u8425\u60c5\u51b5\u5982\u4f55\uff0c\u60a8\u90fd\u53ef\u80fd\u88ab\u6392\u9664\u5728\u8be5\u8ba1\u5212\u4e4b\u5916\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">B. \u7b26\u5408\u6761\u4ef6\u7684\u5458\u5de5\uff08\u5de5\u4f5c\u4eba\u5458\uff09<\/h3>\n\n\n\n<p>\u8be5\u6fc0\u52b1\u63aa\u65bd\u9002\u7528\u4e8e\u7b26\u5408\u4ee5\u4e0b\u85aa\u8d44\u4e0a\u9650\u7684\u4e24\u7c7b\u5458\u5de5\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u6b63\u5f0f\u5458\u5de5\uff1a<\/strong> \u90a3\u4e9b\u6bcf\u6708\u56fa\u5b9a\u603b\u6536\u5165\u4e3a <strong>10,000,000 \u5370\u5c3c\u76fe\u6216\u4ee5\u4e0b<\/strong>. \u4ed6\u4eec\u5fc5\u987b\u6301\u6709\u6709\u6548\u7684 NPWP \u6216\u4e0e\u7a0e\u6536\u7cfb\u7edf\u5b8c\u5168\u6574\u5408\u7684 NIK\u3002.<\/li>\n\n\n\n<li><strong>\u975e\u6b63\u5f0f\/\u4e34\u65f6\u5de5\uff1a<\/strong> \u90a3\u4e9b\u65e5\u85aa\u4e3a <strong>500,000 \u5370\u5c3c\u76fe\u6216\u4ee5\u4e0b<\/strong>, \u6216\u6bcf\u6708\u603b\u6536\u5165\u4e0d\u8d85\u8fc7 10,000,000 \u5370\u5c3c\u76fe\u3002.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u653f\u5e9c\u8d44\u52a9\u7684 PPh 21 \u6fc0\u52b1\u8ba1\u5212 2026 \u5e74\u8fd0\u4f5c\u65b9\u5f0f<\/h2>\n\n\n\n<p>\u5b9e\u65bd\u8fd9\u9879\u6fc0\u52b1\u63aa\u65bd\u4e0d\u4ec5\u4ec5\u662f\u505c\u6b62\u7a0e\u6536\u62b5\u6263\uff0c\u5b83\u8fd8\u6d89\u53ca\u7279\u5b9a\u7684\u73b0\u91d1\u6d41\u548c\u62a5\u544a\u5468\u671f\uff1a<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>\u8ba1\u7b97\uff1a<\/strong> \u96c7\u4e3b\u6309\u6b63\u5e38\u65b9\u5f0f\u8ba1\u7b97 PPh 21\u3002.<\/li>\n\n\n\n<li><strong>\u652f\u51fa\uff1a<\/strong> \u8fd9\u7b14\u7a0e\u6b3e\u4e0d\u662f\u4e0a\u7f34\u7ed9\u5dde\u653f\u5e9c\uff0c\u800c\u662f\u7531\u96c7\u4e3b\u4ee3\u7f34\u3002 <strong>\u76f4\u63a5\u4ee5\u73b0\u91d1\u652f\u4ed8<\/strong> \u5728\u53d1\u85aa\u65e5\u652f\u4ed8\u7ed9\u5458\u5de5\u3002.<\/li>\n\n\n\n<li><strong>\u6587\u6863\uff1a<\/strong> \u96c7\u4e3b\u4ecd\u987b\u5411\u96c7\u5458\u51fa\u5177\u6b63\u5f0f\u7684\u7a0e\u6b3e\u9884\u6263\u5355\u3002.<\/li>\n\n\n\n<li><strong>\u62a5\u9053\uff1a<\/strong> \u516c\u53f8\u5fc5\u987b <a href=\"https:\/\/businesshubasia.com\/zh\/services\/tax-reporting-service-indonesia\/\">\u62a5\u544a<\/a> \u5728\u4ed6\u4eec\u6bcf\u6708\u63d0\u4ea4\u7684 PPh 21 \u7eb3\u7a0e\u7533\u62a5\u8868\u4e2d\u4f7f\u7528\u8be5\u5956\u52b1\u7684\u60c5\u51b5\u3002.<\/li>\n<\/ol>\n\n\n\n<p>\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u8fd9\u9879\u5956\u52b1\u4e0d\u5c5e\u4e8e\u5458\u5de5\u7684\u5e94\u7a0e\u6536\u5165\u3002\u4f46\u662f\uff0c\u8fd9\u662f\u4e00\u9879\u201c\u4e0d\u7528\u5219\u4f5c\u5e9f\u201d\u7684\u798f\u5229\uff1b\u5982\u679c\u51fa\u73b0\u591a\u4ed8\u7684\u60c5\u51b5\uff0c\u5219\u4e0d\u80fd\u9000\u6b3e\u6216\u7ed3\u8f6c\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e86\u89e3\u4e1a\u52a1\u5f71\u54cd\u548c\u98ce\u9669<\/h2>\n\n\n\n<p>\u5c3d\u7ba1 <strong>2025\u5e74\u5370\u5ea6\u5c3c\u897f\u4e9a\u7b2c105\u53f7\u603b\u7406\u6cd5\u4ee4<\/strong> \u867d\u7136\u63d0\u4f9b\u4e86\u660e\u663e\u7684\u8d22\u52a1\u4f18\u52bf\uff0c\u4f46\u5b83\u5c06\u5de5\u8d44\u53d1\u653e\u53d8\u6210\u4e86\u4e00\u9879\u9ad8\u98ce\u9669\u7684\u5408\u89c4\u4efb\u52a1\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>\u533a\u57df<\/strong><\/td><td><strong>PMK 105\/2025 \u7684\u5f71\u54cd<\/strong><\/td><\/tr><\/thead><tbody><tr><td><strong>\u5458\u5de5\u798f\u5229<\/strong><\/td><td>\u5728\u4e0d\u589e\u52a0\u516c\u53f8\u652f\u51fa\u7684\u60c5\u51b5\u4e0b\uff0c\u5b9e\u73b0\u66f4\u9ad8\u7684\u51c0\u5229\u6da6\u3002.<\/td><\/tr><tr><td><strong>\u73b0\u91d1\u5468\u8f6c<\/strong><\/td><td>\u62a5\u544a\u524d\u9700\u8981\u7cbe\u786e\u638c\u63e1\u73b0\u91d1\u652f\u51fa\u65f6\u95f4\u3002.<\/td><\/tr><tr><td><strong>\u9075\u5b88<\/strong><\/td><td>\u7531\u4e8e\u4e25\u683c\u7684\u884c\u4e1a\u548c\u85aa\u8d44\u7b49\u7ea7\u5212\u5206\uff0c\u590d\u6742\u6027\u589e\u52a0\u3002.<\/td><\/tr><tr><td><strong>\u7a0e\u52a1\u98ce\u9669<\/strong><\/td><td>\u9ad8\u98ce\u9669\uff1b\u9519\u8bef\u53ef\u80fd\u5bfc\u81f4\u798f\u5229\u88ab\u8ffd\u6eaf\u53d6\u6d88\u3002.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4f01\u4e1a\u9762\u4e34\u7684\u6700\u5927\u5371\u9669\u662f <strong>\u884c\u653f\u9677\u9631<\/strong>. \u5982\u679c\u62a5\u544a\u63d0\u4ea4\u903e\u671f\u6216\u5305\u542b\u4e0d\u6b63\u786e\u7684 KLU \u6570\u636e\uff0c\u653f\u5e9c\u53ef\u80fd\u4f1a\u53d6\u6d88\u5956\u52b1\uff0c\u8feb\u4f7f\u96c7\u4e3b\u81ea\u638f\u8170\u5305\u7f34\u7eb3\u7a0e\u6b3e\uff0c\u901a\u5e38\u8fd8\u4f1a\u52a0\u6536\u7f5a\u6b3e\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e3a\u4ec0\u4e48\u4e13\u4e1a\u7684\u7a0e\u52a1\u652f\u6301\u57282026\u5e74\u81f3\u5173\u91cd\u8981<\/h2>\n\n\n\n<p>\u8fd9 <strong>\u5370\u5c3c2026\u5e74\u7a0e\u6536\u4f18\u60e0\u653f\u7b56<\/strong> \u8fd9\u628a\u53cc\u5203\u5251\u3002\u4e00\u65b9\u9762\uff0c\u5b83\u4eec\u63d0\u4f9b\u4e86\u4e00\u4e2a\u96be\u5f97\u7684\u673a\u4f1a\u6765\u4f18\u5316\u7a0e\u8d1f\uff1b\u53e6\u4e00\u65b9\u9762\uff0c\u5b83\u4eec\u8981\u6c42\u5728\u76d1\u7ba1\u8d44\u683c\u3001\u5de5\u8d44\u8ba1\u7b97\u548c\u6587\u4ef6\u8bb0\u5f55\u65b9\u9762\u505a\u5230\u7edd\u5bf9\u7cbe\u51c6\u3002\u4efb\u4f55\u9519\u8bef\u4e0d\u4ec5\u4ec5\u4f1a\u5bfc\u81f4\u5c0f\u989d\u7f5a\u6b3e\uff0c\u8fd8\u53ef\u80fd\u5f7b\u5e95\u6253\u51fb\u5458\u5de5\u7684\u79ef\u6781\u6027\u3002.<\/p>\n\n\n\n<p>\u4e3a\u4e86\u4fdd\u6301\u5408\u89c4\u6027\uff0c\u516c\u53f8\u5e94\u8003\u8651\u5728 2026 \u5e74\u5468\u671f\u5f00\u59cb\u4e4b\u524d\u5bf9\u5176 KLU \u72b6\u6001\u8fdb\u884c\u5916\u90e8\u5ba1\u8ba1\uff0c\u5e76\u5f7b\u5e95\u68b3\u7406\u5458\u5de5\u8d44\u683c\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u7acb\u5373\u9501\u5b9a\u60a8\u7684 2026 \u5e74\u7a0e\u6536\u4f18\u60e0<\/h2>\n\n\n\n<p>\u4e0d\u8981\u8ba9\u884c\u653f\u5931\u8bef\u963b\u788d\u60a8\u7684\u516c\u53f8\u83b7\u5f97\u53ef\u89c2\u7684\u7a0e\u6536\u4f18\u60e0\u3002 <strong>\u4e9a\u6d32\u5546\u4e1a\u4e2d\u5fc3<\/strong>, \u6211\u4eec\u4e13\u6ce8\u4e8e\u5e2e\u52a9\u8de8\u56fd\u516c\u53f8\u548c\u672c\u5730\u516c\u53f8\u5e94\u5bf9\u5370\u5c3c\u7a0e\u6cd5\u7684\u590d\u6742\u6027\u3002.<\/p>\n\n\n\n<p><strong>\u60a8\u51c6\u5907\u597d\u5ba1\u6838\u60a8\u7684KLU\u5e76\u786e\u4fdd2026\u5e74\u7684\u5de5\u8d44\u53d1\u653e\u4e86\u5417\uff1f<\/strong> <strong>\u7acb\u5373\u8054\u7cfb\u6211\u4eec\u7684\u7a0e\u52a1\u4e13\u5bb6<\/strong> \u786e\u4fdd\u60a8\u7684\u4f01\u4e1a\u5b8c\u5168\u5408\u89c4 <strong>2025\u5e74\u5370\u5ea6\u5c3c\u897f\u4e9a\u7b2c105\u53f7\u603b\u7406\u6cd5\u4ee4<\/strong>.<\/p>","protected":false},"excerpt":{"rendered":"<p>The Indonesian government has officially released PMK 105 of 2025 Indonesia, a pivotal regulation designed to strengthen the national economy throughout the 2026 fiscal year. This policy introduces the Government-Borne PPh 21 Incentive 2026 (locally known as PPh 21 DTP), acting as a significant financial stimulus for both employers and employees. 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