{"id":7190,"date":"2026-01-23T16:13:45","date_gmt":"2026-01-23T09:13:45","guid":{"rendered":"https:\/\/businesshubasia.com\/?p=7190"},"modified":"2026-01-23T16:17:16","modified_gmt":"2026-01-23T09:17:16","slug":"tax-compliance-indonesia-guide-pmk-112","status":"publish","type":"post","link":"https:\/\/businesshubasia.com\/zh\/tax-compliance-indonesia-guide-pmk-112\/","title":{"rendered":"\u5370\u5c3c\u7a0e\u52a1\u5408\u89c4\u5bfc\u822a\uff1a\u6df1\u5165\u63a2\u8ba8 PMK No. 112 Tahun 2025"},"content":{"rendered":"

2026\u5e74\u8fdb\u5165\u5370\u5c3c\u5e02\u573a\u8574\u85cf\u7740\u5de8\u5927\u7684\u589e\u957f\u6f5c\u529b\uff0c\u4f46\u540c\u65f6\u4e5f\u9700\u8981\u5bc6\u5207\u5173\u6ce8\u4e0d\u65ad\u53d8\u5316\u7684\u76d1\u7ba1\u73af\u5883\u3002\u5370\u5c3c\u653f\u5e9c\u8fd1\u671f\u5b9e\u65bd\u4e86\u2026\u2026 PMK \u7b2c 112 \u53f7 2025 \u5e74<\/a><\/strong>, \u8fd9\u662f\u4e00\u9879\u5173\u4e8e\u5b9e\u65bd\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u7684\u91cc\u7a0b\u7891\u5f0f\u6cd5\u89c4\uff08P3B\uff09\u3002\u6b64\u4e3e\u6807\u5fd7\u7740\u56fd\u5bb6\u5bf9\u8de8\u5883\u4ea4\u6613\u7684\u76d1\u7ba1\u65b9\u5f0f\u53d1\u751f\u4e86\u91cd\u5927\u8f6c\u53d8\u3002.<\/p>\n\n\n\n

\u4fdd\u6301 \u5370\u5c3c\u7a0e\u52a1\u5408\u89c4<\/strong> \u5982\u4eca\uff0c\u4ec5\u4ec5\u6309\u65f6\u63d0\u4ea4\u8868\u683c\u5df2\u4e0d\u518d\u662f\u95ee\u9898\uff0c\u66f4\u91cd\u8981\u7684\u662f\u8981\u8bc1\u660e\u6bcf\u7b14\u4ea4\u6613\u7684\u7ecf\u6d4e\u5b9e\u8d28\u3002\u5bf9\u4e8e\u5916\u56fd\u6295\u8d44\u8005\u800c\u8a00\uff0c\u7406\u89e3\u8fd9\u4e9b\u7ec6\u5fae\u5dee\u522b\uff0c\u51b3\u5b9a\u7740\u4ed6\u4eec\u7684\u6295\u8d44\u662f\u4f1a\u987a\u5229\u8fdb\u884c\u8fd8\u662f\u4f1a\u906d\u9047\u610f\u60f3\u4e0d\u5230\u7684\u6cd5\u5f8b\u969c\u788d\u3002.<\/p>\n\n\n\n

Coretax\u5c06\u4e8e2026\u5e74\u5168\u9762\u542f\u7528<\/h2>\n\n\n\n

\u622a\u81f32026\u5e741\u6708\uff0c\u5370\u5c3c\u7a0e\u52a1\u7cfb\u7edf\u5df2\u5b8c\u6210\u5168\u9762\u6570\u5b57\u5316\u8f6c\u578b\u3002\u539f\u6709\u7684DJP Online\u95e8\u6237\u7f51\u7ad9\u5df2\u6b63\u5f0f\u505c\u7528\u3002\u6240\u6709\u7eb3\u7a0e\u4eba\u73b0\u5728\u90fd\u5fc5\u987b\u4f7f\u7528\u201c\u5168\u9762Coretax<\/a><\/strong>\u201d\u8be5\u7cfb\u7edf\u7528\u4e8e\u5904\u7406\u6240\u6709\u884c\u653f\u4efb\u52a1\u3002\u5b83\u5c06\u62a5\u544a\u3001\u652f\u4ed8\u548c\u6570\u636e\u9a8c\u8bc1\u96c6\u6210\u5230\u4e00\u4e2a\u7edf\u4e00\u7684\u5e73\u53f0\u4e2d\u3002.<\/p>\n\n\n\n

\u8fd9\u79cd\u6570\u5b57\u5316\u8f6c\u578b \u5370\u5c3c\u7a0e\u52a1\u5408\u89c4<\/strong> \u7cfb\u7edf\u66f4\u52a0\u900f\u660e\uff0c\u4f46\u4e5f\u8981\u6c42\u66f4\u9ad8\u3002\u8be5\u7cfb\u7edf\u73b0\u5728\u53ef\u4ee5\u5bf9\u7a0e\u52a1\u53d1\u7968\u548c\u9884\u6263\u7a0e\u6536\u636e\u8fdb\u884c\u5b9e\u65f6\u9a8c\u8bc1\u3002\u4f01\u4e1a\u5fc5\u987b\u786e\u4fdd\u5176\u5185\u90e8\u4f1a\u8ba1\u7cfb\u7edf\u4e0e\u8fd9\u4e00\u65b0\u7684\u56fd\u5bb6\u57fa\u7840\u8bbe\u65bd\u5b8c\u5168\u540c\u6b65\uff0c\u4ee5\u907f\u514d\u7acb\u5373\u51fa\u73b0\u95ee\u9898\u3002.<\/p>\n\n\n\n

PMK No. 112 Tahun 2025 \u662f\u4ec0\u4e48\uff1f<\/h2>\n\n\n\n

2025\u5e74\u7b2c112\u53f7\u8d22\u653f\u90e8\u957f\u6761\u4f8b\u4e3a\u7a0e\u6536\u534f\u5b9a\u4f18\u60e0\u653f\u7b56\u5236\u5b9a\u4e86\u65b0\u7684\u8def\u7ebf\u56fe\u3002\u8be5\u6761\u4f8b\u53d6\u4ee3\u4e86\u65e7\u7684\u6846\u67b6\uff0c\u65e8\u5728\u63d0\u4f9b\u66f4\u5927\u7684\u6cd5\u5f8b\u786e\u5b9a\u6027\uff0c\u540c\u65f6\u5835\u585e\u7528\u4e8e\u9003\u7a0e\u7684\u6f0f\u6d1e\u3002\u8be5\u6761\u4f8b\u7279\u522b\u9488\u5bf9\u5916\u56fd\u7eb3\u7a0e\u4eba\uff08WPLN\uff09\u5982\u4f55\u6839\u636e\u73b0\u6709\u534f\u5b9a\u7533\u8bf7\u7a0e\u6536\u51cf\u514d\u3002.<\/p>\n\n\n\n

\u6b64\u6b21\u66f4\u65b0\u662f\u63a8\u52a8\u5185\u90e8\u900f\u660e\u5ea6\u7684\u66f4\u5e7f\u6cdb\u4e3e\u63aa\u7684\u4e00\u90e8\u5206\u3002 \u5370\u5c3c\u4f01\u4e1a\u6240\u5f97\u7a0e<\/strong> \u6807\u51c6\u3002\u653f\u5e9c\u65e8\u5728\u786e\u4fdd\u53ea\u6709\u5408\u6cd5\u7ecf\u8425\u7684\u5b9e\u4f53\u624d\u80fd\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\u3002\u5b83\u6452\u5f03\u4e86\u5355\u7eaf\u6ce8\u91cd\u5f62\u5f0f\u7684\u505a\u6cd5\uff0c\u8f6c\u800c\u91c7\u53d6\u201c\u5b9e\u8d28\u91cd\u4e8e\u5f62\u5f0f\u201d\u7684\u65b9\u9488\u3002.<\/p>\n\n\n\n

\u6709\u5173\u7684<\/strong>: PMK 111 2025 \u4e3a\u4f55\u91cd\u65b0\u5b9a\u4e49\u4f01\u4e1a SP2DK \u6cd5\u89c4<\/a><\/p>\n\n\n\n

\u201c\u81ea\u52a8\u201d\u514d\u7a0e\u5730\u4f4d\u7684\u7ec8\u7ed3<\/h2>\n\n\n\n

PMK 112\/2025 \u4e2d\u6700\u91cd\u8981\u7684\u66f4\u65b0\u4e4b\u4e00\u6d89\u53ca\u5e38\u8bbe\u673a\u6784\uff08BUT\uff09\u7684\u5730\u4f4d\u3002\u6b64\u524d\uff0c\u8bb8\u591a\u4ee3\u8868\u5904\uff08RO\uff09\u901a\u8fc7\u58f0\u79f0\u5176\u6d3b\u52a8\u7eaf\u7cb9\u662f\u201c\u7b79\u5907\u6027\u201d\u6216\u201c\u8f85\u52a9\u6027\u201d\u6d3b\u52a8\u6765\u9003\u907f\u76d1\u7ba1\u3002\u8fd9\u901a\u5e38\u610f\u5473\u7740\u5b83\u4eec\u5728\u5f53\u5730\u7f34\u7eb3\u7684\u6240\u5f97\u7a0e\u5f88\u5c11\u751a\u81f3\u6ca1\u6709\u3002.<\/p>\n\n\n\n

\u6839\u636e2026\u5e74\u65b0\u89c4\uff0c\u8fd9\u4e9b\u6807\u7b7e\u4e0d\u518d\u81ea\u52a8\u751f\u6548\u3002\u5982\u679c\u4ee3\u8868\u5904\u79ef\u6781\u4ece\u4e8b\u5e02\u573a\u8425\u9500\u3001\u5ba2\u6237\u6570\u636e\u6536\u96c6\u6216\u6f5c\u5728\u5ba2\u6237\u5f00\u53d1\u6d3b\u52a8\uff0c\u7a0e\u52a1\u673a\u5173\u53ef\u80fd\u4f1a\u5c06\u5176\u8ba4\u5b9a\u4e3a\u5e94\u7a0e\u5b9e\u4f53\u3002\u8fd9\u4e00\u53d8\u5316\u51f8\u663e\u4e86\u5bfb\u6c42\u4e13\u4e1a\u4eba\u58eb\u5e2e\u52a9\u7684\u91cd\u8981\u6027\u3002 \u7a0e\u52a1\u5408\u89c4\u670d\u52a1<\/strong> \u5ba1\u67e5\u60a8\u5f53\u524d\u7684\u4e1a\u52a1\u7ed3\u6784\u3002.<\/p>\n\n\n\n

\u65b0\u7248DGT\u8868\u683c\u53ca\u672f\u8bed\u53d8\u66f4<\/h2>\n\n\n\n

\u8be5\u6cd5\u89c4\u7684\u5b9e\u65bd\u4e5f\u5e26\u6765\u4e86\u4fee\u8ba2\u540e\u7684DGT\u8868\u683c\uff08Surat Keterangan Domisili\uff09\u3002\u65b0\u8868\u683c\u66f4\u52a0\u7b80\u6d01\uff0c\u5c06\u53d7\u76ca\u6240\u6709\u4eba\uff08BO\uff09\u6d4b\u8bd5\u548c\u5b9e\u8d28\u6027\u95ee\u9898\u5408\u5e76\u4e3a\u4e00\u4e2a\u90e8\u5206\uff08\u7b2c\u4e94\u90e8\u5206\uff09\u3002\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u672f\u8bed\u4e5f\u5df2\u66f4\u65b0\uff0c\u4ee5\u7b26\u5408\u56fd\u9645\u6807\u51c6\u3002.<\/p>\n\n\n\n

\u4e4b\u524d\u79f0\u4e3a\u201c\u56fd\u5bb6\/\u5730\u533a\u201d\u7684\uff0c\u73b0\u5728\u79f0\u4e3a\u201c\u56fd\u5bb6\/\u53f8\u6cd5\u7ba1\u8f96\u533a\u201d\u3002\u6b64\u5916\uff0c\u201cSKD SPDN\u201d\u73b0\u5728\u79f0\u4e3a\u201cSKD WPDN\u201d\u3002\u8fd9\u4e9b\u7ec6\u5fae\u7684\u66f4\u6539\u5bf9\u4e8e\u51c6\u786e\u7533\u62a5\u81f3\u5173\u91cd\u8981\u3002\u8981\u6ee1\u8db3\u8fd9\u4e9b\u8981\u6c42\uff0c\u9700\u8981\u4e00\u4f4d\u4e86\u89e3\u5176\u4e2d\u590d\u6742\u7ec6\u8282\u7684\u672c\u5730\u5408\u4f5c\u4f19\u4f34\u3002 \u7a0e\u52a1\u54a8\u8be2<\/a> \u96c5\u52a0\u8fbe<\/strong>.<\/p>\n\n\n\n

\u53cd\u788e\u7247\u5316\u548c\u5bc6\u5207\u76f8\u5173\u4eba\u5458<\/h2>\n\n\n\n

\u4e3a\u9632\u6b62\u6ee5\u7528\u7a0e\u6536\u534f\u5b9a\uff0cPMK 112\/2025 \u5f15\u5165\u4e86\u4e25\u683c\u7684\u53cd\u5206\u5272\u89c4\u5219\u3002\u5916\u56fd\u516c\u53f8\u4e0d\u5f97\u518d\u5c06\u9879\u76ee\u62c6\u5206\u6210\u8f83\u5c0f\u7684\u5408\u540c\u4ee5\u89c4\u907f\u5e38\u8bbe\u673a\u6784\u7684\u201c\u65f6\u95f4\u6d4b\u8bd5\u201d\u95e8\u69db\u3002\u201c\u5bc6\u5207\u5173\u8054\u65b9\u201d\u7684\u9879\u76ee\u671f\u9650\u5c06\u88ab\u5408\u5e76\u8ba1\u7b97\u3002.<\/p>\n\n\n\n

\u8fd9\u610f\u5473\u7740\u5982\u679c\u4e24\u5bb6\u5173\u8054\u516c\u53f8\u5728\u540c\u4e00\u9879\u76ee\u4e0a\u5de5\u4f5c\uff0c\u5b83\u4eec\u7684\u5de5\u65f6\u5c06\u88ab\u5408\u5e76\u3002\u8fd9\u9879\u653f\u7b56\u786e\u4fdd\u9879\u76ee\u7684\u7ecf\u6d4e\u6548\u76ca\u5f97\u5230\u516c\u5e73\u7684\u8bc4\u4f30\u3002\u7406\u89e3\u8fd9\u4e9b\u5de5\u65f6\u5408\u5e76\u89c4\u5219\u662f\u73b0\u4ee3\u4f1a\u8ba1\u7684\u57fa\u77f3\u3002 \u5370\u5c3c\u7a0e\u52a1\u5408\u89c4<\/strong> \u9002\u7528\u4e8e\u8de8\u56fd\u96c6\u56e2\u3002.<\/p>\n\n\n\n

\u53d8\u9769\u4e2d\u7684\u673a\u9047<\/h2>\n\n\n\n

\u65b0\u89c4\u5728\u52a0\u5f3a\u76d1\u7ba1\u7684\u540c\u65f6\uff0c\u4e5f\u4e3a\u5408\u89c4\u4f01\u4e1a\u63d0\u4f9b\u4e86\u66f4\u6e05\u6670\u7684\u8def\u5f84\u3002\u9075\u5faa\u65b0\u89c4\uff0c\u5916\u56fd\u516c\u53f8\u5c06\u83b7\u5f97\u66f4\u5f3a\u6709\u529b\u7684\u6cd5\u5f8b\u4fdd\u62a4\u548c\u66f4\u53ef\u9884\u6d4b\u7684\u7a0e\u6536\u73af\u5883\u3002\u8fd9\u79cd\u7a33\u5b9a\u6027\u5bf9\u4e8e2026\u5e74\u7684\u957f\u671f\u8d44\u672c\u89c4\u5212\u548c\u6295\u8d44\u8005\u4fe1\u5fc3\u81f3\u5173\u91cd\u8981\u3002.<\/p>\n\n\n\n

\u79ef\u6781\u4e3b\u52a8\u5730\u9075\u5b88\u6cd5\u89c4\u4e5f\u80fd\u6210\u4e3a\u4e00\u79cd\u7ade\u4e89\u4f18\u52bf\u3002\u5c3d\u65e9\u638c\u63e1\u8fd9\u4e9b\u89c4\u5219\u7684\u516c\u53f8\u53ef\u4ee5\u907f\u514d\u56e0\u7a81\u5982\u5176\u6765\u7684\u7a0e\u52a1\u5ba1\u8ba1\u800c\u624b\u5fd9\u811a\u4e71\u3002\u5c06\u8fd9\u4e9b\u505a\u6cd5\u878d\u5165\u5230\u60a8\u7684\u8fd0\u8425\u4e2d\u2026\u2026 \u4f1a\u8ba1\u548c\u7a0e\u52a1\u670d\u52a1<\/a> \u786e\u4fdd\u60a8\u7684\u8d22\u52a1\u5065\u5eb7\u4e0d\u53d7\u635f\u5bb3\u3002.<\/p>\n\n\n\n

BusinessHubAsia \u80fd\u5982\u4f55\u63d0\u4f9b\u5e2e\u52a9<\/h2>\n\n\n\n

\u5728\u7ecf\u8425\u4e1a\u52a1\u7684\u540c\u65f6\u7ba1\u7406\u56fd\u9645\u7a0e\u52a1\u534f\u5b9a\u662f\u4e00\u9879\u8270\u5de8\u7684\u4efb\u52a1\u3002BusinessHubAsia \u63d0\u4f9b\u672c\u5730\u4e13\u4e1a\u77e5\u8bc6\uff0c\u52a9\u60a8\u8f7b\u677e\u5e94\u5bf9\u8fd9\u4e9b\u76d1\u7ba1\u96be\u9898\u3002\u6211\u4eec\u5e2e\u52a9\u60a8\u5c06 PMK 112\/2025 \u7b49\u590d\u6742\u6cd5\u89c4\u8f6c\u5316\u4e3a\u53ef\u6267\u884c\u7684\u4e1a\u52a1\u6b65\u9aa4\u3002.<\/p>\n\n\n\n

\u6211\u4eec\u7684\u56e2\u961f\u4e13\u6ce8\u4e8e \u96c5\u52a0\u8fbe\u7a0e\u52a1\u54a8\u8be2<\/strong>, \u6211\u4eec\u63d0\u4f9b\u4eceDGT\u8868\u683c\u586b\u5199\u5230\u5168\u9762\u7269\u8d28\u5ba1\u8ba1\u7684\u5168\u65b9\u4f4d\u670d\u52a1\u3002\u6211\u4eec\u786e\u4fdd\u60a8\u7684 \u5370\u5c3c\u4f01\u4e1a\u6240\u5f97\u7a0e<\/strong> \u5728\u5c65\u884c\u4e49\u52a1\u7684\u540c\u65f6\uff0c\u6700\u5927\u9650\u5ea6\u5730\u4eab\u6709\u60a8\u6839\u636e\u56fd\u9645\u6761\u7ea6\u5e94\u4eab\u6709\u7684\u5229\u76ca\u3002.<\/p>\n\n\n\n

\u7ed3\u8bed<\/h2>\n\n\n\n

\u666f\u89c2 \u5370\u5c3c\u7a0e\u52a1\u5408\u89c4<\/strong> \u653f\u5e9c\u6b63\u671d\u7740\u66f4\u52a0\u900f\u660e\u548c\u52a1\u5b9e\u7684\u672a\u6765\u53d1\u5c55\u30022025 \u5e74\u7b2c 112 \u53f7\u603b\u7406\u516c\u62a5 (PMK No. 112 Tahun 2025) \u660e\u786e\u8868\u660e\uff0c\u653f\u5e9c\u91cd\u89c6\u7684\u662f\u771f\u6b63\u7684\u6295\u8d44\uff0c\u800c\u975e\u4eba\u4e3a\u7684\u7a0e\u6536\u7ed3\u6784\u3002\u73b0\u5728\u5c31\u62e5\u62b1\u8fd9\u4e9b\u53d8\u9769\uff0c\u5c06\u4e3a\u60a8\u7684\u4f01\u4e1a\u5e26\u6765\u53ef\u6301\u7eed\u7684\u6210\u529f\u3002.<\/p>\n\n\n\n

\u4e0d\u8981\u8ba92026\u5e74\u7a0e\u5236\u6539\u9769\u7684\u590d\u6742\u6027\u963b\u788d\u60a8\u7684\u4e1a\u52a1\u589e\u957f\u3002\u7acb\u5373\u8054\u7cfbBusinessHubAsia\u8fdb\u884c\u54a8\u8be2\uff0c\u8ba9\u6211\u4eec\u52a9\u60a8\u5728\u5370\u5c3c\u7684\u4e1a\u52a1\u7a33\u6b65\u53d1\u5c55\u3002.<\/p>","protected":false},"excerpt":{"rendered":"

Entering the Indonesian market in 2026 offers incredible growth potential, yet it requires a sharp eye on evolving regulations. The Indonesian government recently enforced PMK No. 112 Tahun 2025, a landmark regulation concerning the implementation of Double Taxation Conventions (P3B). This move signals a significant shift in how the state monitors cross-border transactions. Maintaining Tax […]<\/p>\n","protected":false},"author":8,"featured_media":7191,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[92,15],"tags":[],"country":[9],"service-category":[49],"class_list":["post-7190","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-accounting","category-news-updates","country-indonesia","service-category-tax-accounting"],"acf":[],"_links":{"self":[{"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/7190","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=7190"}],"version-history":[{"count":0,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/7190\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/media\/7191"}],"wp:attachment":[{"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/media?parent=7190"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/categories?post=7190"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/tags?post=7190"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/country?post=7190"},{"taxonomy":"service-category","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/service-category?post=7190"}],"curies":[{"name":"\u53ef\u6e7f\u6027\u7c89\u5242","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}