{"id":7115,"date":"2026-01-15T16:26:11","date_gmt":"2026-01-15T09:26:11","guid":{"rendered":"https:\/\/businesshubasia.com\/?p=7010"},"modified":"2026-01-15T16:26:11","modified_gmt":"2026-01-15T09:26:11","slug":"sp2dk-regulation-2025","status":"publish","type":"post","link":"https:\/\/businesshubasia.com\/zh\/sp2dk-regulation-2025\/","title":{"rendered":"PMK 111 2025 \u4e3a\u4f55\u91cd\u65b0\u5b9a\u4e49\u4f01\u4e1a SP2DK \u6cd5\u89c4"},"content":{"rendered":"

\u5370\u5c3c\u7684\u7a0e\u6536\u73af\u5883\u5df2\u6b63\u5f0f\u8fdb\u5165\u66f4\u52a0\u4e25\u683c\u7684\u9636\u6bb5\u3002\u968f\u77402025\u5e74\u7b2c111\u53f7\u603b\u7edf\u4ee4\uff08PMK 111 Tahun 2025\uff09\u7684\u5b9e\u65bd\uff0c\u653f\u5e9c\u6b63\u5f0f\u5efa\u7acb\u4e86\u4e00\u5957\u7ed3\u6784\u5316\u7684\u7a0e\u6536\u76d1\u7ba1\u6846\u67b6\u3002\u8fd9\u4e00\u8f6c\u53d8\u610f\u5473\u7740\u2026\u2026 SP2DK \u6cd5\u89c4<\/strong> \u5b83\u4e0d\u518d\u4ec5\u4ec5\u662f\u7a0e\u52a1\u5b98\u5458\u7684\u5185\u90e8\u6307\u5bfc\u65b9\u9488\uff0c\u800c\u662f\u4e00\u9879\u5f71\u54cd\u8be5\u56fd\u6240\u6709\u4f01\u4e1a\u7684\u9ad8\u7ea7\u522b\u6cd5\u5f8b\u6587\u4e66\u3002.<\/p>\n\n\n\n

\u4e86\u89e3 SP2DK \u6cd5\u89c4 PMK 111 2025<\/h2>\n\n\n\n

\u5728\u8fd9\u9879\u65b0\u6cd5\u4ee4\u51fa\u53f0\u4e4b\u524d\uff0c\u7a0e\u52a1\u76d1\u7ba1\u51fd\u901a\u5e38\u88ab\u89c6\u4e3a\u4ec5\u4ec5\u662f\u7d22\u53d6\u4fe1\u606f\u3002\u7136\u800c\uff0c, PMK 111 2025\u5e74<\/a> \u5b83\u901a\u8fc7\u4e3a\u4ee5\u4e0b\u65b9\u9762\u63d0\u4f9b\u575a\u5b9e\u7684\u6cd5\u5f8b\u57fa\u7840\u6765\u6539\u53d8\u6e38\u620f\u89c4\u5219\uff1a \u7a0e\u52a1\u603b\u5c40<\/a> \uff08DGT\uff09\u3002DGT\u73b0\u5728\u62e5\u6709\u660e\u786e\u7684\u6743\u529b\u6765\u76d1\u7ba1\u5df2\u6ce8\u518c\u751a\u81f3\u672a\u6ce8\u518c\u7684\u5b9e\u4f53\u3002\u8fd9\u610f\u5473\u7740\u4ec5\u51ed\u7ecf\u6d4e\u6d3b\u52a8\u5c31\u8db3\u4ee5\u89e6\u53d1\u6b63\u5f0f\u8c03\u67e5\u3002.<\/p>\n\n\n\n

\u8fd9\u9879\u6cd5\u89c4\u7684\u9002\u7528\u8303\u56f4\u6781\u5176\u5e7f\u6cdb\uff0c\u6db5\u76d6\u6240\u5f97\u7a0e\u3001\u589e\u503c\u7a0e\u3001\u5962\u4f88\u54c1\u7a0e\uff0c\u751a\u81f3\u5305\u62ec\u65b0\u63a8\u51fa\u7684\u78b3\u7a0e\u3002\u5bf9\u4e8e\u5916\u56fd\u6295\u8d44\u8005\u800c\u8a00\uff0c\u8fd9\u610f\u5473\u7740\u7cfb\u7edf\u6027\u76d1\u63a7\u53d6\u4ee3\u4e86\u88ab\u52a8\u6267\u6cd5\u3002\u73b0\u5728\uff0c\u8d35\u516c\u53f8\u7684\u6570\u636e\u4f1a\u6301\u7eed\u4e0eDGT\u7cfb\u7edf\u4e2d\u7684\u7b2c\u4e09\u65b9\u4fe1\u606f\u8fdb\u884c\u6bd4\u5bf9\u3002.<\/p>\n\n\n\n

\u4e3a\u4ec0\u4e48\u5916\u56fd\u516c\u53f8\u548c\u672c\u5730\u516c\u53f8\u90fd\u5e94\u8be5\u5173\u6ce8<\/h2>\n\n\n\n

\u4f01\u4e1a\u6700\u5173\u5fc3\u7684\u662f\u63d0\u9ad8\u5dee\u5f02\u7684\u53ef\u68c0\u6d4b\u6027\u3002\u6839\u636e SP2DK \u6cd5\u89c4<\/strong>, \u7a0e\u52a1\u673a\u5173\u8fd0\u7528\u5148\u8fdb\u7684\u6570\u636e\u5206\u6790\u6280\u672f\u6765\u67e5\u627e\u7533\u62a5\u4fe1\u606f\u4e0e\u5b9e\u9645\u60c5\u51b5\u4e4b\u95f4\u7684\u5dee\u5f02\u3002\u8fd9\u79cd\u79ef\u6781\u4e3b\u52a8\u7684\u505a\u6cd5\u610f\u5473\u7740\uff0c\u7a0e\u52a1\u673a\u5173\u53ef\u80fd\u5728\u4e00\u5e74\u4e2d\u7684\u4efb\u4f55\u65f6\u5019\u53d1\u51fa\u8b66\u544a\u4fe1\u3002.<\/p>\n\n\n\n

\u5916\u8d44\u4f01\u4e1a\uff08PT PMA\uff09\u548c\u5e38\u8bbe\u673a\u6784\u5c24\u5176\u53d7\u5230\u5173\u6ce8\u3002\u5c06\u5168\u7403\u6700\u4f4e\u7a0e\u6807\u51c6\u7eb3\u5165\u8fd9\u4e9b\u76d1\u7ba1\u534f\u8bae\uff0c\u53c8\u589e\u52a0\u4e86\u590d\u6742\u6027\u3002\u5982\u679c\u60a8\u7684\u56fd\u9645\u7a0e\u52a1\u7ed3\u6784\u4e0e\u5370\u5c3c\u7684\u7a0e\u52a1\u8bb0\u5f55\u4e0d\u5b8c\u5168\u4e00\u81f4\uff0c\u5219\u51e0\u4e4e\u4e0d\u53ef\u907f\u514d\u5730\u9700\u8981\u8fdb\u884cSP2DK\uff08\u7a0e\u52a1\u5904\u7406\u6d41\u7a0b\u53d8\u66f4\uff09\u3002.<\/p>\n\n\n\n

\u6709\u5173\u7684\uff1a<\/strong> \u6536\u5230SP2DK\u5370\u5c3c\u7248\uff1f\u65e0\u9700\u60ca\u614c <\/a><\/p>\n\n\n\n

\u5f71\u54cd\uff1a\u4ece\u76d1\u7ba1\u5230\u6267\u6cd5<\/h2>\n\n\n\n

PMK 111 Tahun 2025 \u7684\u5f71\u54cd\u6db5\u76d6\u884c\u653f\u548c\u8d22\u52a1\u4e24\u65b9\u9762\u3002\u5f53\u4e00\u5bb6\u516c\u53f8\u6536\u5230 SP2DK \u901a\u77e5\u65f6\uff0c\u5b9e\u9645\u4e0a\u662f\u88ab\u8981\u6c42\u8bc1\u660e\u5176\u5408\u89c4\u6027\u3002\u5982\u679c\u516c\u53f8\u7684\u56de\u5e94\u88ab\u8ba4\u4e3a\u4e0d\u5145\u5206\uff0c\u7a0e\u52a1\u603b\u5c40 (DGT) \u53ef\u4ee5\u91c7\u53d6\u591a\u9879\u4e25\u5389\u63aa\u65bd\uff0c\u5305\u62ec\u5f3a\u5236\u7a0e\u52a1\u767b\u8bb0\u548c\u6682\u505c\u63d0\u4f9b\u5fc5\u8981\u7684\u516c\u5171\u670d\u52a1\u3002.<\/p>\n\n\n\n

\u6b64\u5916\uff0c\u672a\u89e3\u51b3\u7684SP2DK\u95ee\u9898\u53ef\u80fd\u8fc5\u901f\u5347\u7ea7\u4e3a\u5168\u9762\u7684\u7a0e\u52a1\u5ba1\u8ba1\uff0c\u751a\u81f3\u5211\u4e8b\u8c03\u67e5\u3002\u5982\u4eca\uff0c\u4ece\u201c\u76d1\u7ba1\u201d\u5230\u201c\u8c03\u67e5\u201d\u7684\u8f6c\u53d8\u66f4\u52a0\u987a\u7545\u3002\u4f01\u4e1a\u4e0d\u80fd\u518d\u5c06\u7a0e\u52a1\u5408\u89c4\u89c6\u4e3a\u4f1a\u8ba1\u5e08\u53ea\u9700\u5728\u5e74\u5e95\u5904\u7406\u5373\u53ef\u7684\u7b80\u5355\u4efb\u52a1\u3002.<\/p>\n\n\n\n

\u65b0\u6846\u67b6\u7684\u4f18\u7f3a\u70b9<\/h2>\n\n\n\n

\u4ece\u79ef\u6781\u7684\u65b9\u9762\u6765\u770b\uff0c SP2DK \u6cd5\u89c4<\/strong> \u63d0\u9ad8\u4e86\u6cd5\u5f8b\u786e\u5b9a\u6027\u3002\u4f01\u4e1a\u73b0\u5728\u5bf9\u76d1\u7ba1\u8fc7\u7a0b\u4e2d\u7684\u6743\u5229\u548c\u4e49\u52a1\u6709\u4e86\u66f4\u6e05\u6670\u7684\u4e86\u89e3\u3002\u5728\u7ebf\u8ba8\u8bba\u548c\u89c6\u9891\u4f1a\u8bae\u7684\u6b63\u5f0f\u5316\u4e5f\u4f7f\u5916\u56fd\u8463\u4e8b\u66f4\u5bb9\u6613\u53c2\u4e0e\u3002.<\/p>\n\n\n\n

\u76f8\u53cd\uff0c\u4e3e\u8bc1\u8d23\u4efb\u5df2\u66f4\u91cd\u5730\u8f6c\u79fb\u5230\u7eb3\u7a0e\u4eba\u8eab\u4e0a\u3002\u4e25\u683c\u768414\u5929\u7b54\u590d\u671f\u9650\u5bf9\u590d\u6742\u7684\u673a\u6784\u800c\u8a00\u662f\u4e00\u4e2a\u5de8\u5927\u7684\u6311\u6218\u3002\u6b64\u5916\uff0c\u5982\u679c\u7eb3\u7a0e\u4eba\u672a\u80fd\u7b54\u590d\uff0c\u7a0e\u52a1\u603b\u5c40\u6709\u6743\u5355\u65b9\u9762\u66f4\u6b63\u6570\u636e\uff0c\u8fd9\u4ee4\u4eba\u62c5\u5fe7\u3002.<\/p>\n\n\n\n

\u5982\u4f55\u6709\u6548\u5e94\u5bf9 SP2DK<\/h2>\n\n\n\n

\u4f1a\u5fc3 \u5982\u4f55\u56de\u5e94 SP2DK<\/strong> \u73b0\u5728\uff0c\u8fd9\u662f\u4e00\u9879\u81f3\u5173\u91cd\u8981\u7684\u5546\u4e1a\u6280\u80fd\u3002\u7b2c\u4e00\u6b65\u662f\u5c06\u4fe1\u4e2d\u63d0\u53ca\u7684\u6570\u636e\u4e0e\u5185\u90e8\u8bb0\u5f55\u8fdb\u884c\u6838\u5bf9\u3002\u60a8\u5fc5\u987b\u572814\u5929\u671f\u9650\u5185\u63d0\u4f9b\u8be6\u5c3d\u7684\u89e3\u91ca\uff0c\u5e76\u9644\u4e0a\u6709\u6548\u7684\u8bc1\u660e\u6587\u4ef6\u3002.<\/p>\n\n\n\n

\u5982\u679c\u60a8\u65e0\u6cd5\u5728\u622a\u6b62\u65e5\u671f\u524d\u5b8c\u6210\uff0c\u5219\u5fc5\u987b\u5728\u539f\u671f\u9650\u5230\u671f\u524d\u7533\u8bf77\u5929\u5ef6\u671f\u3002\u5728\u8ba8\u8bba\u9636\u6bb5\uff0c\u8bf7\u505a\u597d\u7a0e\u52a1\u5b98\u5458\u8fdb\u884c\u73b0\u573a\u68c0\u67e5\uff08Kunjungan\uff09\u7684\u51c6\u5907\u3002\u8fd9\u4e9b\u68c0\u67e5\u65e8\u5728\u6838\u5b9e\u60a8\u5b9e\u9645\u7684\u4e1a\u52a1\u8fd0\u8425\u60c5\u51b5\u4e0e\u60a8\u7533\u62a5\u7684\u6570\u636e\u662f\u5426\u76f8\u7b26\u3002.<\/p>\n\n\n\n

\u6301\u7eed\u76d1\u6d4b\uff1a\u4e00\u79cd\u65b0\u7684\u73b0\u5b9e<\/h2>\n\n\n\n

\u5408\u89c4\u4e0d\u518d\u662f\u6bcf\u5e74\u4e00\u6b21\u7684\u4f8b\u884c\u4e8b\u9879\u3002\u7531\u4e8e\u6cd5\u56fd\u7a0e\u52a1\u603b\u5c40 (DGT) \u53ef\u968f\u65f6\u53d1\u51fa\u8b66\u544a\u4fe1\uff0c\u56e0\u6b64\u60a8\u5fc5\u987b\u6bcf\u65e5\u7ef4\u62a4\u7a0e\u52a1\u5065\u5eb7\u3002\u8fd9\u79cd\u6301\u7eed\u7684\u76d1\u7ba1\u9700\u8981\u5065\u5168\u7684\u5185\u90e8\u7cfb\u7edf\uff0c\u6216\u8005\u66f4\u6709\u6548\u7684\u65b9\u5f0f\u662f\u5bfb\u6c42\u4e86\u89e3\u6cd5\u5f8b\u7ec6\u5fae\u4e4b\u5904\u7684\u4e13\u4e1a\u4eba\u58eb\u7684\u5e2e\u52a9\u3002.<\/p>\n\n\n\n

\u4f9d\u8d56\u8fc7\u65f6\u7684\u5408\u89c4\u65b9\u6cd5\u5f88\u53ef\u80fd\u5bfc\u81f4\u884c\u653f\u6469\u64e6\u3002\u7a0e\u52a1\u603b\u5c40\u7684\u76ee\u6807\u662f\u786e\u4fdd\u6bcf\u4e2a\u7ecf\u6d4e\u53c2\u4e0e\u8005\u90fd\u7f34\u7eb3\u5176\u5e94\u7f34\u7684\u7a0e\u6b3e\u3002\u5bf9\u4e8e\u4f01\u4e1a\u800c\u8a00\uff0c\u76ee\u6807\u662f\u5728\u4e0d\u53d7\u670d\u52a1\u4e2d\u65ad\u6216\u7a81\u51fb\u5ba1\u8ba1\u5a01\u80c1\u7684\u60c5\u51b5\u4e0b\u987a\u5229\u8fd0\u8425\u3002.<\/p>\n\n\n\n

\u4e13\u4e1a\u534f\u52a9\uff0c\u8ba9\u60a8\u5b89\u5fc3\u65e0\u5fe7<\/h2>\n\n\n\n

\u5bfc\u822a SP2DK \u6cd5\u89c4<\/strong> \u9700\u8981\u7684\u4e0d\u4ec5\u4ec5\u662f\u57fa\u672c\u7684\u8bb0\u8d26\u5de5\u4f5c\uff0c\u8fd8\u9700\u8981\u5bf9\u6700\u65b0\u7684\u6cd5\u5f8b\u6cd5\u89c4\u548c\u7a0e\u6536\u653f\u7b56\u53d8\u5316\u6709\u6df1\u5165\u7684\u4e86\u89e3\u3002 BusinessHubAsia<\/strong>, \u6211\u4eec\u63d0\u4f9b\u4e13\u4e1a\u7684\u7a0e\u52a1\u54a8\u8be2\u548c\u6cd5\u5f8b\u66f4\u65b0\u670d\u52a1\uff0c\u4ee5\u786e\u4fdd\u60a8\u7684\u4f01\u4e1a\u59cb\u7ec8\u5408\u89c4\u8fd0\u8425\u3002.<\/p>\n\n\n\n

\u6211\u4eec\u7684\u56e2\u961f\u63d0\u4f9b\u5168\u9762\u7684\u6cd5\u5f8b\u54a8\u8be2\u670d\u52a1\uff0c\u5e2e\u52a9\u60a8\u8d77\u8349\u9488\u5bf9 SP2DK \u8b66\u544a\u4fe1\u7684\u51c6\u786e\u56de\u590d\u3002\u6211\u4eec\u59cb\u7ec8\u638c\u63e1\u6700\u65b0\u52a8\u6001\u3002 \u7a0e\u6536\u6cd5\u89c4<\/a> \u6211\u4eec\u4f1a\u53ca\u65f6\u66f4\u65b0\u4fe1\u606f\uff0c\u8ba9\u60a8\u65e0\u9700\u64cd\u5fc3\u3002\u6709\u4e86\u6211\u4eec\u7684\u534f\u52a9\uff0c\u60a8\u53ef\u4ee5\u5b89\u5fc3\u5b8c\u6210\u76d1\u7ba1\u6d41\u7a0b\uff0c\u56e0\u4e3a\u60a8\u7684\u6743\u76ca\u5c06\u53d7\u5230\u4e13\u5bb6\u7684\u4fdd\u62a4\u3002.<\/p>\n\n\n\n

\u4e0d\u8981\u7b49\u5230\u6536\u5230\u8b66\u544a\u4fe1\u624d\u91c7\u53d6\u884c\u52a8\u3002\u79ef\u6781\u4e3b\u52a8\u7684\u7ba1\u7406\u624d\u662f\u5e94\u5bf9\u8fd9\u79cd\u65b0\u76d1\u7ba1\u73af\u5883\u7684\u552f\u4e00\u9014\u5f84\u3002\u8bf7\u8054\u7cfb\u6211\u4eec\u3002 BusinessHubAsia<\/strong> \u4eca\u5929\u5c31\u8054\u7cfb\u6211\u4eec\uff0c\u83b7\u53d6\u6709\u6548\u4e14\u4e13\u4e1a\u7684\u5e2e\u52a9\uff0c\u4fdd\u969c\u8d35\u516c\u53f8\u7684\u7a0e\u52a1\u672a\u6765\u3002.<\/p>","protected":false},"excerpt":{"rendered":"

The Indonesian tax landscape has officially entered a more rigorous phase. With the implementation of PMK 111 Tahun 2025, the government has formalized a structured framework for tax supervision. This shift means that the SP2DK Regulation is no longer just an internal guideline for tax officers. It is now a high-level legal instrument that impacts […]<\/p>\n","protected":false},"author":8,"featured_media":7120,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15,92],"tags":[],"country":[9],"service-category":[49],"class_list":["post-7115","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-updates","category-tax-accounting","country-indonesia","service-category-tax-accounting"],"acf":[],"_links":{"self":[{"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/7115","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\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/comments?post=7115"}],"version-history":[{"count":0,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/7115\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/media\/7120"}],"wp:attachment":[{"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/media?parent=7115"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/categories?post=7115"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/tags?post=7115"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/country?post=7115"},{"taxonomy":"service-category","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/service-category?post=7115"}],"curies":[{"name":"\u53ef\u6e7f\u6027\u7c89\u5242","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}