{"id":7814,"date":"2026-03-11T10:51:46","date_gmt":"2026-03-11T03:51:46","guid":{"rendered":"https:\/\/businesshubasia.com\/"},"modified":"2026-10-21T15:21:31","modified_gmt":"2026-10-21T08:21:31","slug":"income-tax-indonesia","status":"publish","type":"post","link":"https:\/\/businesshubasia.com\/zh\/income-tax-indonesia\/","title":{"rendered":"\u5370\u5c3c\u6240\u5f97\u7a0e\uff1a\u5916\u56fd\u516c\u53f8\u5b8c\u6574\u6307\u5357"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u5bf9\u4e8e\u4efb\u4f55\u8ba1\u5212\u5728\u4e1c\u5357\u4e9a\u8fd0\u8425\u6216\u6269\u5f20\u7684\u5916\u56fd\u516c\u53f8\u800c\u8a00\uff0c\u4e86\u89e3\u5370\u5c3c\u7684\u6240\u5f97\u7a0e\u5236\u5ea6\u5e76\u975e\u53ef\u6709\u53ef\u65e0\uff0c\u800c\u662f\u81f3\u5173\u91cd\u8981\u3002\u5370\u5c3c\u662f\u8be5\u5730\u533a\u6700\u5927\u7684\u7ecf\u6d4e\u4f53\uff0c\u62e5\u6709\u8d85\u8fc72.78\u4ebf\u4eba\u53e3\uff0cGDP\u5e74\u589e\u957f\u7387\u7ea6\u4e3a513\u4e07\u4ebf\u7f8e\u5143\u3002\u673a\u9047\u56fa\u7136\u5b58\u5728\uff0c\u4f46\u5408\u89c4\u4e49\u52a1\u4e5f\u540c\u6837\u4e0d\u5bb9\u5ffd\u89c6\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u672c\u6307\u5357\u6db5\u76d6\u4f01\u4e1a\u548c\u4e13\u4e1a\u4eba\u58eb\u9700\u8981\u4e86\u89e3\u7684\u4e00\u5207\uff1a\u4ece\u5370\u5c3c\u4e2a\u4eba\u6240\u5f97\u7a0e\u89c4\u5219\u548c\u96c7\u5458\u9884\u6263\u7a0e\u5230\u516c\u53f8\u7a0e\u7387\u3001\u7533\u62a5\u622a\u6b62\u65e5\u671f\u4ee5\u53ca\u6700\u65b0\u7684\u76d1\u7ba1\u53d8\u5316\u3002\u65e0\u8bba\u516c\u53f8\u662f\u9996\u6b21\u5728\u5370\u5c3c\u8bbe\u7acb\u5b9e\u4f53\uff0c\u8fd8\u662f\u4f18\u5316\u73b0\u6709\u67b6\u6784\uff0c\u4ece\u4e00\u5f00\u59cb\u5c31\u6b63\u786e\u7406\u89e3\u7a0e\u6536\u6846\u67b6\u90fd\u81f3\u5173\u91cd\u8981\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4e13\u4e1a\u63d0\u793a\uff1a<\/strong> \u5370\u5c3c\u5b9e\u884c\u7684\u662f\u7eb3\u7a0e\u4eba\u81ea\u884c\u7533\u62a5\u7a0e\u5236\u3002\u7eb3\u7a0e\u4eba\u8d1f\u8d23\u51c6\u786e\u8ba1\u7b97\u3001\u7f34\u7eb3\u548c\u7533\u62a5\u7a0e\u6b3e\u3002\u7a0e\u52a1\u673a\u5173\u4e0d\u5bc4\u9001\u8d26\u5355\uff0c\u7eb3\u7a0e\u4eba\u6709\u8d23\u4efb\u9075\u5b88\u7a0e\u6cd5\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5370\u5c3c\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u662f\u4ec0\u4e48\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u5370\u5c3c\u7684\u6240\u5f97\u7a0e\u5728\u5f53\u5730\u88ab\u79f0\u4e3a<strong>Pajak Penghasilan (PPh)<\/strong> \u3002\u5b83\u662f\u5bf9\u4e2a\u4eba\u548c\u5546\u4e1a\u5b9e\u4f53\u6240\u8d5a\u53d6\u7684\u6536\u5165\u5f81\u6536\u7684\u76f4\u63a5\u7a0e\uff0c\u4e3b\u8981\u4f9d\u636e<strong><a href=\"https:\/\/www.pajak.go.id\/id\/undang-undang-nomor-36-tahun-2008\" rel=\"nofollow noopener\" target=\"_blank\">2008 \u5e74\u7b2c 36 \u53f7\u6240\u5f97\u7a0e\u6cd5<\/a><\/strong>\uff0c\u8be5\u6cd5\u5df2\u7531<strong><a href=\"https:\/\/afcwp.asean.org\/wp-content\/uploads\/2023\/08\/ID_7TAHUN2021UU_english-version.pdf\" rel=\"nofollow noopener\" target=\"_blank\">2021 \u5e74\u7b2c 7 \u53f7\u7a0e\u6536\u534f\u8c03\u6cd5 (UU HPP)<\/a><\/strong>\u8fdb\u884c\u4e86\u91cd\u5927\u4fee\u8ba2\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u7a0e\u52a1\u7ba1\u7406\u7531\u8d22\u653f\u90e8\u4e0b\u5c5e\u7684<strong>\u7a0e\u52a1\u603b\u5c40\uff08Direktorat Jenderal Pajak \/ DJP\uff09<\/strong>\u8d1f\u8d23\u3002\u5bf9\u4e8e\u5916\u56fd\u516c\u53f8\u800c\u8a00\uff0c\u9700\u8981\u4e86\u89e3\u4e24\u5927\u7c7b\u7a0e\uff1a\u4e00\u662f\u9488\u5bf9\u5458\u5de5\u548c\u9ad8\u7ba1\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\uff0c\u4e8c\u662f\u9488\u5bf9\u4f01\u4e1a\u672c\u8eab\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5370\u5c3c\u4e2a\u4eba\u6240\u5f97\u7a0e\uff1a\u8c01\u9700\u8981\u7f34\u7eb3\uff1f<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>183\u5929\u5c45\u4f4f\u89c4\u5219<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u5c45\u6c11\u8eab\u4efd\u51b3\u5b9a\u4e86\u4e2a\u4eba\u9700\u8981\u7f34\u7eb3\u7684\u7a0e\u6b3e\u8303\u56f4\u3002\u5982\u679c\u7b26\u5408\u4ee5\u4e0b\u4efb\u4f55\u6761\u4ef6\uff0c\u5219\u8be5\u4eba\u5c06\u88ab\u8ba4\u5b9a\u4e3a\u5370\u5ea6\u5c3c\u897f\u4e9a\u7684<strong>\u7a0e\u52a1\u5c45\u6c11<\/strong>\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4ed6\u4eec\u5c45\u4f4f\u5728\u5370\u5ea6\u5c3c\u897f\u4e9a\u3002<\/li>\n\n\n\n<li class=\"translation-block\">\u5728\u4efb\u4f5512\u4e2a\u6708\u5185\uff0c\u4ed6\u4eec\u5728\u5370\u5ea6\u5c3c\u897f\u4e9a\u5b9e\u9645\u505c\u7559\u8d85\u8fc7<strong>183\u5929\u3002<\/strong><\/li>\n\n\n\n<li>\u4ed6\u4eec\u5728\u7eb3\u7a0e\u5e74\u5ea6\u671f\u95f4\u8eab\u5904\u5370\u5ea6\u5c3c\u897f\u4e9a\uff0c\u5e76\u6709\u610f\u5728\u90a3\u91cc\u5c45\u4f4f\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph translation-block\"><strong>\u5c45\u6c11\u7eb3\u7a0e\u4eba<\/strong>\u9700\u5c31\u5176<strong>\u5168\u7403\u6536\u5165<\/strong>\u7f34\u7eb3\u5370\u5c3c\u7a0e\uff0c\u800c\u975e<strong>\u5c45\u6c11\u7eb3\u7a0e\u4eba<\/strong>\u4ec5\u9700\u5c31\u5176\u6765\u6e90\u4e8e\u5370\u5c3c\u5883\u5185\u7684\u6536\u5165\u7eb3\u7a0e\u3002\u5bf9\u4e8e\u975e\u5c45\u6c11\u7eb3\u7a0e\u4eba\uff0c\u7a0e\u6b3e\u901a\u5e38\u901a\u8fc7\u6700\u7ec8\u9884\u6263\u673a\u5236\uff08PPh 26\uff09\u630920%\u7684\u6807\u51c6\u7a0e\u7387\u5f81\u6536\uff0c\u8be5\u7a0e\u7387\u53ef\u6839\u636e\u9002\u7528\u7684\u7a0e\u6536\u534f\u5b9a\u4e88\u4ee5\u964d\u4f4e\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5370\u5c3c\u5916\u56fd\u4eba\u4e2a\u4eba\u6240\u5f97\u7a0e\u7a0e\u7387\uff1a\u4e2a\u4eba\u6240\u5f97\u7a0e\u7a0e\u7387\u8868<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u5370\u5ea6\u5c3c\u897f\u4e9a\u5bf9\u4e2a\u4eba\u6240\u5f97\u7a0e\u5b9e\u884c<strong>\u7d2f\u8fdb\u7a0e\u7387<\/strong>\u5236\u5ea6\u3002\u6839\u636e2021\u5e74\u7b2c7\u53f7\u56fd\u5bb6\u516c\u5171\u653f\u7b56\u6cd5\u4ee4\uff08UU HPP No. 7 of 2021\uff09\uff0c\u73b0\u884c\u7a0e\u7387\u7b49\u7ea7\u7ed3\u6784\u5982\u4e0b\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u5e74\u5ea6\u5e94\u7a0e\u6536\u5165\uff08\u5370\u5c3c\u76fe\uff09<\/th><th>\u7a0e\u7387<\/th><\/tr><\/thead><tbody><tr><td>\u9ad8\u8fbe 6000 \u4e07<\/td><td>5%<\/td><\/tr><tr><td>60,000,001 \u81f3 250,000,000<\/td><td>15%<\/td><\/tr><tr><td>250,000,001 \u81f3 500,000,000<\/td><td>25%<\/td><\/tr><tr><td>500,000,001 \u81f3 5,000,000,000<\/td><td>30%<\/td><\/tr><tr><td>\u8d85\u8fc750\u4ebf<\/td><td>35%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636e\u300a\u7edf\u4e00\u5370\u5c3c\u7a0e\u6cd5\u300b\uff08UU HPP\uff09\u5f15\u5165\u768435%\u6700\u9ad8\u7a0e\u7387\u6863\u6b21\uff0c\u4f7f\u5370\u5c3c\u4e2a\u4eba\u6240\u5f97\u7a0e\u5236\u5ea6\u5728\u533a\u57df\u5185\u8dfb\u8eab\u66f4\u5177\u7d2f\u8fdb\u6027\u7684\u884c\u5217\u3002\u4e3e\u4f8b\u6765\u8bf4\uff0c\u4e00\u4f4d\u5e74\u6536\u5165\u76f8\u5f53\u4e8e10\u4e07\u7f8e\u5143\u7684\u9ad8\u7ea7\u5916\u7c4d\u7ba1\u7406\u4eba\u5458\uff0c\u5176\u6240\u5f97\u7a0e\u5c06\u6309\u591a\u4e2a\u7a0e\u7387\u6863\u6b21\u5f81\u6536\uff0c\u800c\u975e\u91c7\u7528\u7edf\u4e00\u7a0e\u7387\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u975e\u5e94\u7a0e\u6536\u5165\u95e8\u69db\uff08PTKP\uff09\u2014\u2014\u5f53\u524d\u7a0e\u7387\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5355\u8eab\u4eba\u58eb\uff1a <strong>54,000,000 \u5370\u5c3c\u76fe<\/strong> \u6bcf\u5e74<\/li>\n\n\n\n<li>\u5df2\u5a5a\u4eba\u58eb\uff08\u4e08\u592b\u53e6\u52a0\uff09\uff1a <strong>4,500,000 \u5370\u5c3c\u76fe<\/strong><\/li>\n\n\n\n<li>\u6bcf\u4e2a\u53d7\u629a\u517b\u5b50\u5973\uff08\u6700\u591a 3 \u4e2a\u5b50\u5973\uff09\uff1a <strong>4,500,000 \u5370\u5c3c\u76fe<\/strong> \u6bcf\u4e2a<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4e13\u4e1a\u63d0\u793a\uff1a<\/strong> \u5df2\u5a5a\u7684\u5916\u7c4d\u9ad8\u7ba1\uff0c\u5982\u679c\u80b2\u6709\u4e09\u4e2a\u53d7\u629a\u517b\u5b50\u5973\uff0c\u5176\u5e74\u6536\u5165\u7684\u524d7200\u4e07\u5370\u5c3c\u76fe\u65e0\u9700\u7f34\u7a0e\u3002\u5728\u6700\u7ec8\u786e\u5b9a\u85aa\u916c\u65b9\u6848\u4e4b\u524d\uff0c\u5e94\u5c06\u8fd9\u4e00\u70b9\u7eb3\u5165\u96c7\u4f63\u6210\u672c\u89c4\u5212\u7684\u8003\u91cf\u8303\u56f4\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>PPh 21\uff1a\u5c31\u4e1a\u6536\u5165\u9884\u6263\u7a0e<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>PPh 21<\/strong> \uff08Pajak Penghasilan Pasal 21\uff09\u662f\u9002\u7528\u4e8e\u5c31\u4e1a\u548c\u670d\u52a1\u6536\u5165\u7684\u9884\u6263\u7a0e\u3002\u5b83\u6db5\u76d6\u652f\u4ed8\u7ed9\u672c\u5730\u96c7\u5458\u548c\u88ab\u5f52\u7c7b\u4e3a\u7a0e\u52a1\u5c45\u6c11\u7684\u5916\u7c4d\u5458\u5de5\u7684\u5de5\u8d44\u3001\u5956\u91d1\u3001\u6d25\u8d34\u548c\u4e13\u4e1a\u8d39\u7528\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u81ea2024\u5e741\u67081\u65e5\u8d77\uff0c\u6708\u5ea6\u5de5\u8d44\u8ba1\u7b97\u65b9\u6cd5\u53d1\u751f\u4e86\u91cd\u5927\u53d8\u5316\u3002\u6839\u636e<strong><a href=\"https:\/\/peraturan.bpk.go.id\/Details\/274247\/pp-no-58-tahun-2023\" rel=\"nofollow noopener\" target=\"_blank\">2023\u5e74\u7b2c58\u53f7\u653f\u5e9c\u6761\u4f8b\uff08PP 58\/2023\uff09<\/a><\/strong>\u548c<strong><a href=\"https:\/\/jdih.kemenkeu.go.id\/api\/download\/e60a82e0-b218-40f5-9d18-b924aa1e11ce\/2023pmkeuangan168.pdf\" rel=\"nofollow noopener\" target=\"_blank\">2023\u5e74\u7b2c168\u53f7\u8d22\u653f\u90e8\u6761\u4f8b<\/a><\/strong><strong>\uff08PMK-168\/2023\uff09\u5f15\u5165\u7684\u65b0\u7684\u5e73\u5747\u6709\u6548\u5de5\u8d44\u7387\u5236\u5ea6\uff08TER \/ Tarif Efektif Rata-Rata\uff09<\/strong>\u7b80\u5316\u4e86\u6708\u5ea6\u5de5\u8d44\u7ed3\u7b97\u6d41\u7a0b\u3002\u4ee5\u4e0b\u662f\u5176\u5b9e\u9645\u8fd0\u4f5c\u65b9\u5f0f\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5458\u5de5\u6839\u636e\u5176\u5a5a\u59fb\u72b6\u51b5\u548c\u53d7\u629a\u517b\u60c5\u51b5\u88ab\u5206\u4e3a\u4e09\u4e2aTER\u7c7b\u522b\uff08A\u3001B\u6216C\uff09\u3002<\/li>\n\n\n\n<li>\u96c7\u4e3b\u5c06\u76f8\u5e94\u7684\u6709\u6548\u6708\u5229\u7387\u5e94\u7528\u4e8e\u6bcf\u6708\u603b\u6536\u5165<\/li>\n\n\n\n<li>12\u6708\u6216\u7ec8\u6b62\u65f6\uff0c\u5168\u5e74\u8d1f\u503a\u5c06\u4f7f\u7528\u6807\u51c6\u7d2f\u8fdb\u7a0e\u7387\u8868\u91cd\u65b0\u8ba1\u7b97\uff0c\u4efb\u4f55\u5dee\u989d\u90fd\u5c06\u8fdb\u884c\u7ed3\u7b97\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph translation-block\"><strong>\u6839\u636e\u300a21\u4e16\u7eaa\u516c\u5171\u798f\u5229\u6cd5\u300b\uff08PPh 21\uff09\uff0c\u96c7\u4e3b\u7684\u4e3b\u8981\u4e49\u52a1\u5305\u62ec\uff1a<\/strong> \u2013 \u5c06\u6bcf\u4f4d\u5458\u5de5\u5f52\u5165\u6b63\u786e\u7684\u5458\u5de5\u7a0e\uff08TER\uff09\u7c7b\u522b \u2013 \u5bf9\u6240\u6709\u73b0\u91d1\u548c\u975e\u73b0\u91d1\u798f\u5229\uff08\u5305\u62ec\u4f4f\u623f\u8865\u8d34\u3001\u8f66\u8f86\u8865\u8d34\u548c\u6559\u80b2\u8865\u8d34\uff09\u4ee3\u6263\u4ee3\u7f34\u7a0e\u6b3e \u2013 \u5728<strong>\u6b21\u670815\u65e5\u524d<\/strong>\u5c06\u4ee3\u6263\u4ee3\u7f34\u7684\u7a0e\u6b3e\u4e0a\u7f34\u653f\u5e9c \u2013 \u5728<strong>\u6b21\u670820\u65e5\u524d<\/strong>\u63d0\u4ea4\u6708\u5ea6\u6240\u5f97\u7a0e\u7533\u62a5\u8868\uff08SPT Masa\uff09 \u2013 \u5411\u6bcf\u4f4d\u5458\u5de5\u53d1\u653e\u5e74\u5ea6\u300a21\u4e16\u7eaa\u516c\u5171\u798f\u5229\u6cd5\u300b\u7a0e\u52a1\u8bc1\u660e\uff08Bukti Potong\uff09<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5370\u5c3c\u4f01\u4e1a\u6240\u5f97\u7a0e\uff1a\u7a0e\u7387\u548c\u89c4\u5219<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u6807\u51c6\u5229\u7387<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph translation-block\"><strong>\u5370\u5c3c\u6807\u51c6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387<\/strong>\u4e3a<strong>22%<\/strong> \uff0c\u9002\u7528\u4e8e\u6263\u9664\u5141\u8bb8\u7684\u5404\u9879\u6263\u9664\u9879\u540e\u7684\u516c\u53f8\u51c0\u5e94\u7a0e\u6536\u5165\u3002\u8be5\u7a0e\u7387\u9002\u7528\u4e8e\u5370\u5c3c\u5883\u5185\u7684\u516c\u53f8\u4ee5\u53ca\u5728\u5370\u5c3c\u8fd0\u8425\u7684\u5916\u56fd\u5e38\u8bbe\u673a\u6784\uff08PE\uff09\u3002\u8be5\u7a0e\u7387\u4f9d\u636e<strong><a href=\"https:\/\/en.wikipedia.org\/wiki\/2023_Omnibus_Law_on_Job_Creation\" rel=\"nofollow noopener\" target=\"_blank\">2023\u5e74\u7b2c6\u53f7\u6cd5\u5f8b\uff08\u300a\u521b\u9020\u5c31\u4e1a\u6cd5\u300b\/\u7efc\u5408\u6cd5\uff09<\/a><\/strong>\u5236\u5b9a\uff0c\u81f3\u4eca\u4ecd\u7136\u6709\u6548\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u503c\u5f97\u4e86\u89e3\u7684\u4f18\u60e0\u5229\u7387<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">22% \u540d\u4e49\u5229\u7387\u5e76\u975e\u666e\u904d\u9002\u7528\u3002\u6709\u51e0\u79cd\u5408\u6cd5\u9014\u5f84\u53ef\u4ee5\u964d\u4f4e\u5b9e\u9645\u5229\u7387\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"translation-block\"><strong>\u4e0a\u5e02\u516c\u53f8\uff1a<\/strong>\u5728\u5370\u5c3c\u8bc1\u5238\u4ea4\u6613\u6240\uff08IDX\uff09\u4ea4\u6613\u81f3\u5c11<strong>40%\u80a1\u4efd\u7684<\/strong>\u4e0a\u5e02\u516c\u53f8\u53ef\u4eab\u53d7<strong>3%\u7684\u6298\u6263<\/strong>\uff0c\u4f7f\u5176\u7a0e\u7387\u964d\u81f3<strong>19%\u3002<\/strong><\/li>\n\n\n\n<li class=\"translation-block\"><strong>\u4e2d\u5c0f\u4f01\u4e1a\u4f18\u60e0\uff1a<\/strong>\u5e74\u8425\u4e1a\u989d\u4f4e\u4e8e<strong>500 \u4ebf\u5370\u5c3c\u76fe<\/strong>\u7684\u516c\u53f8\uff0c\u5176\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u4e2d\u524d 48 \u4ebf\u5370\u5c3c\u76fe\u7684\u90e8\u5206\u53ef\u4eab\u53d7<strong>50% \u7684\u7a0e\u6536\u4f18\u60e0<\/strong>\uff0c\u5b9e\u9645\u7a0e\u7387\u4e3a<strong>11%<\/strong> \u3002<\/li>\n\n\n\n<li class=\"translation-block\"><strong>\u6700\u7ec8\u7a0e\uff08 <a href=\"https:\/\/peraturan.bpk.go.id\/Details\/82680\/pp-no-23-tahun-2018\" rel=\"nofollow noopener\" target=\"_blank\">PP 23\/2018<\/a> \uff09\uff1a<\/strong>\u5e74\u8425\u4e1a\u603b\u6536\u5165\u4f4e\u4e8e<strong>48 \u4ebf\u5370\u5c3c\u76fe\u7684<\/strong>\u4f01\u4e1a\u53ef\u4ee5\u9009\u62e9\u7f34\u7eb3\u7b80\u5316\u7684<strong>0.5% \u7684\u6700\u7ec8\u7a0e\uff0c\u8be5\u7a0e\u7387\u9002\u7528\u4e8e\u81ea\u516c\u53f8\u6210\u7acb\u4e4b\u65e5\u8d77\u4e09\u5e74\u5185\u7684\u6536\u5165\u603b\u989d\u3002<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4e13\u4e1a\u63d0\u793a\uff1a<\/strong> \u4e00\u5bb6\u65b0\u6210\u7acb\u7684\u3001\u521d\u671f\u6536\u5165\u4e0d\u9ad8\u7684PT PMA\u516c\u53f8\u5e94\u8bc4\u4f300.5%\u7684\u6700\u7ec8\u7a0e\u6536\u5236\u5ea6\u662f\u5426\u5408\u9002\u3002\u8be5\u5236\u5ea6\u80fd\u591f\u663e\u8457\u964d\u4f4e\u516c\u53f8\u5728\u8fd0\u8425\u521d\u671f\u5173\u952e\u51e0\u5e74\u7684\u7a0e\u8d1f\u548c\u884c\u653f\u7ba1\u7406\u590d\u6742\u6027\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u7a0e\u6536\u4f18\u60e0\uff1a\u5916\u56fd\u6295\u8d44\u8005\u987b\u77e5<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u5370\u5c3c\u4e00\u76f4\u81f4\u529b\u4e8e\u901a\u8fc7\u5176<strong>\u7a0e\u6536\u4f18\u60e0\u653f\u7b56<\/strong>\u5438\u5f15\u5916\u56fd\u76f4\u63a5\u6295\u8d44\uff0c\u8be5\u653f\u7b56\u76ee\u524d\u7531<strong><a href=\"https:\/\/jdih.kemenkeu.go.id\/dok\/pmk-69-tahun-2024\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c69\/2024\u53f7\u603b\u7406\u6cd5\u4ee4<\/a><\/strong>\u7ba1\u8f96\u3002\u8be5\u8ba1\u5212\u4e3a\u7b26\u5408\u6761\u4ef6\u7684\u4f18\u5148\u884c\u4e1a\u6295\u8d44\u8005\u63d0\u4f9b\u9ad8\u8fbe100%\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u51cf\u514d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7a0e\u6536\u4f18\u60e0\u8ba1\u5212\u7684\u5173\u952e\u7ec6\u8282\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u7b26\u5408\u6761\u4ef6\u7684\u884c\u4e1a\u5305\u62ec\u5236\u836f\u3001\u7535\u52a8\u6c7d\u8f66\u3001\u77f3\u5316\u3001\u673a\u5668\u4eba\u3001\u6570\u5b57\u57fa\u7840\u8bbe\u65bd\u548c\u53ef\u518d\u751f\u80fd\u6e90\u3002<\/li>\n\n\n\n<li>\u7a0e\u6536\u8c41\u514d\u9002\u7528\u4e8e <strong>5\u81f320\u5e74<\/strong>, \u6839\u636e\u6295\u8d44\u89c4\u6a21\u800c\u5b9a<\/li>\n\n\n\n<li>\u6700\u4f4e\u6295\u8d44\u95e8\u69db\uff1a <strong>1000\u4ebf\u5370\u5c3c\u76fe<\/strong> \uff08\u7ea6600\u4e07\u7f8e\u5143\uff09<\/li>\n\n\n\n<li class=\"translation-block\">\u8c41\u514d\u671f\u7ed3\u675f\u540e\uff0c\u516c\u53f8\u53ef\u989d\u5916\u4eab\u53d7<strong>\u4e24\u5e74 50% \u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u51cf\u514d\u3002<\/strong><\/li>\n\n\n\n<li>\u53ef\u5728\u7ecf\u6d4e\u7279\u533a (KEK) \u548c\u65b0\u9996\u90fd\u52aa\u6851\u5854\u62c9 (IKN) \u63d0\u4f9b<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u5bf9\u4e8e\u8de8\u56fd\u96c6\u56e2\u800c\u8a00\uff0c\u4e00\u4e2a\u91cd\u8981\u7684\u8003\u91cf\u56e0\u7d20\u662f\uff1a\u5370\u5c3c\u6b63\u5728\u8c03\u6574\u5176\u7a0e\u6536\u4f18\u60e0\u6846\u67b6\uff0c\u4f7f\u5176\u4e0e<strong>\u7ecf\u5408\u7ec4\u7ec7\u5168\u7403\u6700\u4f4e\u7a0e<\/strong>\u89c4\u5219\u4fdd\u6301\u4e00\u81f4\u3002\u53d715%\u7b2c\u4e8c\u652f\u67f1\u7a0e\u7387\u9650\u5236\u7684\u5927\u578b\u8de8\u56fd\u516c\u53f8\u53ef\u80fd\u4f1a\u53d1\u73b0\uff0c\u67d0\u4e9b\u7a0e\u6536\u4f18\u60e0\u5b9e\u9645\u4e0a\u4f1a\u88ab\u96c6\u56e2\u5c42\u9762\u7684\u989d\u5916\u7a0e\u6b3e\u6240\u62b5\u6d88\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u7ecf\u5408\u7ec4\u7ec7\u5168\u7403\u6700\u4f4e\u7a0e\uff1a\u8de8\u56fd\u516c\u53f8\u9700\u8981\u5173\u6ce8\u4ec0\u4e48<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u5370\u5c3c\u5df2\u5b9e\u65bd<strong>\u7ecf\u5408\u7ec4\u7ec7\u7b2c\u4e8c\u652f\u67f1<\/strong>\u6846\u67b6\uff0c\u8be5\u6846\u67b6\u76f4\u63a5\u5f71\u54cd\u5927\u578b\u8de8\u56fd\u4f01\u4e1a\u3002\u5b9e\u65bd\u65f6\u95f4\u8868\u5982\u4e0b\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u6536\u5165\u7eb3\u5165\u89c4\u5219\uff08IIR\uff09\uff1a<\/strong> \u81ea2025\u5e741\u67081\u65e5\u8d77\u751f\u6548<\/li>\n\n\n\n<li><strong>\u5408\u683c\u56fd\u5185\u6700\u4f4e\u8865\u7f34\u7a0e\uff08QDMTT\uff09\uff1a<\/strong> \u81ea2025\u5e741\u67081\u65e5\u8d77\u751f\u6548<\/li>\n\n\n\n<li><strong>\u672a\u7f34\u7a0e\u5229\u6da6\u89c4\u5219\uff08UTPR\uff09\uff1a<\/strong> \u81ea2026\u5e741\u67081\u65e5\u8d77\u751f\u6548<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u4efb\u4f55\u5408\u5e76\u5e74\u6536\u5165\u8fbe\u5230<strong>\u6216\u8d85\u8fc77.5\u4ebf\u6b27\u5143<\/strong>\u7684\u8de8\u56fd\u96c6\u56e2\u5747\u987b\u9075\u5b88<strong>15%<\/strong>\u7684\u6700\u4f4e\u6709\u6548\u7a0e\u7387\u3002\u5982\u679c\u5370\u5c3c\u56fd\u5185\u7a0e\u6536\u5728\u7279\u5b9a\u53f8\u6cd5\u7ba1\u8f96\u533a\u4f4e\u4e8e\u8be5\u95e8\u69db\uff0c\u5219\u9700\u7f34\u7eb3\u8865\u5145\u7a0e\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5370\u5c3c\u5bf9\u5916\u56fd\u4eba\u5f81\u7a0e\uff1a\u8de8\u5883\u652f\u4ed8\u9884\u6263\u7a0e<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u5916\u56fd\u516c\u53f8\u4ece\u5370\u5c3c\u83b7\u5f97\u7684\u6536\u5165\u9700\u7f34\u7eb320%\u7684<strong>PPh 26\uff08\u7b2c26\u6761\u9884\u63d0\u7a0e\uff09<\/strong> \u3002\u8be5\u89c4\u5b9a\u9002\u7528\u4e8e\u591a\u79cd\u652f\u4ed8\u7c7b\u578b\uff0c\u5305\u62ec\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u80a1\u606f<\/li>\n\n\n\n<li>\u5174\u8da3<\/li>\n\n\n\n<li>\u7248\u7a0e<\/li>\n\n\n\n<li>\u670d\u52a1\u8d39<\/li>\n\n\n\n<li>\u79df\u91d1\u548c\u5176\u4ed6\u6536\u5165\u7c7b\u522b<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u901a\u8fc7\u5370\u5c3c\u7684<strong>\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\uff08DTAA\uff09<\/strong>\u7f51\u7edc\uff0c\u53ef\u4ee5\u964d\u4f4e\u8fd9\u4e00\u6807\u51c6\u7a0e\u7387\u3002\u5370\u5c3c\u5df2\u4e0e<strong>74\u4e2a\u56fd\u5bb6<\/strong>\u7b7e\u8ba2\u4e86\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\uff0c\u662f\u4e9a\u592a\u5730\u533a\u8986\u76d6\u8303\u56f4\u6700\u5e7f\u7684\u534f\u5b9a\u7f51\u7edc\u4e4b\u4e00\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u90e8\u5206\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u4e0b\u7684\u9884\u63d0\u7a0e\u7387\u793a\u4f8b\uff1a<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u4ed8\u6b3e\u65b9\u5f0f<\/th><th>\u6807\u51c6\u8d39\u7387<\/th><th>\u4f18\u60e0\u6761\u7ea6\u5229\u7387\uff08\u8303\u56f4\uff09<\/th><\/tr><\/thead><tbody><tr><td>\u80a1\u606f<\/td><td>20%<\/td><td>7% \u81f3 15%<\/td><\/tr><tr><td>\u5174\u8da3<\/td><td>20%<\/td><td>0% \u81f3 15%<\/td><\/tr><tr><td>\u7248\u7a0e<\/td><td>20%<\/td><td>10% \u81f3 15%<\/td><\/tr><tr><td>\u670d\u52a1\u8d39<\/td><td>20%<\/td><td>5% \u81f3 15%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u8981\u9002\u7528\u4f18\u60e0\u7684\u6761\u7ea6\u7a0e\u7387\uff0c\u5916\u56fd\u516c\u53f8\u5fc5\u987b\u63d0\u4f9b\u6709\u6548\u7684 <strong>\u5c45\u4f4f\u8bc1\u660e\uff08CoD\uff09<\/strong> \u652f\u4ed8\u7ed9\u5370\u5c3c\u4ed8\u6b3e\u4eba\u3002 <strong><a href=\"https:\/\/jdih.kemenkeu.go.id\/api\/download\/8830a44a-12f5-4717-84c0-fed0e6239bdf\/2025pmkeuangan112.pdf\" rel=\"nofollow noopener\" target=\"_blank\">\u8d22\u653f\u90e8\u7b2c112\/2025\u53f7\u6761\u4f8b\uff08PMK 112\/2025\uff09<\/a><\/strong>, \u5982\u679c\u4e00\u9879\u5b89\u6392\u7f3a\u4e4f\u771f\u6b63\u7684\u5546\u4e1a\u5b9e\u8d28\u6216\u672a\u80fd\u901a\u8fc7\u53d7\u76ca\u6240\u6709\u6743\u6d4b\u8bd5\uff0c\u5219\u53ef\u4ee5\u62d2\u7edd\u7ed9\u4e88\u6761\u7ea6\u4f18\u60e0\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4e13\u4e1a\u63d0\u793a\uff1a<\/strong> \u4e0d\u8981\u5047\u5b9a\u5370\u5c3c\u65b9\u9762\u4f1a\u81ea\u52a8\u9002\u7528\u4f18\u60e0\u7684\u6761\u7ea6\u7a0e\u7387\u3002\u8bb8\u591a\u4ed8\u6b3e\u65b9\u9ed8\u8ba4\u91c7\u752820%\u7a0e\u7387\uff0c\u9664\u975e\u5916\u65b9\u4e3b\u52a8\u63d0\u4ea4\u6709\u6548\u7684\u4ed8\u6b3e\u8bc1\u660e\u5e76\u8981\u6c42\u5728\u4ed8\u6b3e\u524d\u4eab\u53d7\u6761\u7ea6\u5f85\u9047\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>SPT Tahunan\uff1a\u5e74\u5ea6\u7eb3\u7a0e\u7533\u62a5\u8868<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>SPT Tahunan<\/strong> \u300a\u5e74\u5ea6\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u300b\uff08Surat Pemberitahuan Tahunan\uff09\u662f\u5370\u5ea6\u5c3c\u897f\u4e9a\u6240\u6709\u6ce8\u518c\u7eb3\u7a0e\u4eba\u6bcf\u5e74\u5fc5\u987b\u63d0\u4ea4\u7684\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u3002\u5b83\u9002\u7528\u4e8e\u4e2a\u4eba\u548c\u4f01\u4e1a\u5b9e\u4f53\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u63d0\u4ea4\u622a\u6b62\u65e5\u671f<\/strong><\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u7eb3\u7a0e\u4eba\u7c7b\u578b<\/th><th>\u6700\u540e\u671f\u9650<\/th><\/tr><\/thead><tbody><tr><td>\u4e2a\u4eba\u7eb3\u7a0e\u4eba (SPT Tahunan Orang Pribadi)<\/td><td>3\u670831\u65e5<\/td><\/tr><tr><td>\u4f01\u4e1a\u7eb3\u7a0e\u4eba (SPT Tahunan PPh Badan)<\/td><td>4\u670830\u65e5<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u4e9b\u65e5\u671f\u9002\u7528\u4e8e\u63d0\u4ea4\u4e0a\u4e00\u5e74\u5ea6\u7684\u7eb3\u7a0e\u7533\u62a5\u8868\u3002\u8fd9\u4e24\u4e2a\u622a\u6b62\u65e5\u671f\u6bcf\u5e74\u90fd\u662f\u56fa\u5b9a\u7684\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u54ea\u4e9b\u4eba\u9700\u8981\u63d0\u4ea4\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u6536\u5165\u603b\u989d\u8d85\u8fc7\u514d\u7a0e\u989d5400\u4e07\u5370\u5c3c\u76fe\u7684\u4e2a\u4eba\u5fc5\u987b\u7533\u62a5\u5e74\u5ea6\u6240\u5f97\u7a0e\uff08SPT Tahunan\uff09\u3002\u4f01\u4e1a\u65b9\u9762\uff0c\u6240\u6709\u6ce8\u518c\u5546\u4e1a\u5b9e\u4f53\uff0c\u5305\u62ec\u5916\u5546\u72ec\u8d44\u6709\u9650\u8d23\u4efb\u516c\u53f8\uff08PT PMA\uff09\uff0c\u65e0\u8bba\u5f53\u5e74\u76c8\u5229\u8fd8\u662f\u4e8f\u635f\uff0c\u90fd\u5fc5\u987b\u7533\u62a5\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5982\u4f55 Lapor SPT Tahunan\uff1a\u901a\u8fc7 Coretax \u63d0\u4ea4<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u5370\u5c3c\u65b0\u7a0e\u6536\u7ba1\u7406\u7cfb\u7edf<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph translation-block\"><strong>2025\u5e741\u67081\u65e5<\/strong>\uff0c\u5370\u5c3c\u7a0e\u52a1\u5c40\uff08DJP\uff09\u63a8\u51fa<strong>Coretax<\/strong> \uff08\u6838\u5fc3\u7a0e\u52a1\u7ba1\u7406\u7cfb\u7edf\/SIAP DJP\uff09\uff0c\u4ece\u6b64\u5370\u5c3c\u7eb3\u7a0e\u4eba\u7684\u62a5\u7a0e\u65b9\u5f0f\u53d1\u751f\u4e86\u6839\u672c\u6027\u53d8\u5316\u3002\u8fd9\u4e00\u7edf\u4e00\u7684\u6570\u5b57\u5316\u5e73\u53f0\u53d6\u4ee3\u4e86\u4e4b\u524d\u7684DJP Online\u7cfb\u7edf\uff0c\u5c06\u7a0e\u52a1\u767b\u8bb0\u3001\u7533\u62a5\u3001\u7f34\u7a0e\u548c\u6587\u4ef6\u7ba1\u7406\u6574\u5408\u5728\u4e00\u4e2a\u7edf\u4e00\u7684\u5e73\u53f0\u4e0a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e\u5305\u62ec PT PMA \u5728\u5185\u7684\u4f01\u4e1a\u7eb3\u7a0e\u4eba\uff0cCoretax \u7cfb\u7edf\u81ea 2025 \u5e74 1 \u6708\u8d77\u5f00\u59cb\u5904\u7406\u9884\u6263\u7a0e\u7533\u62a5\u3001\u589e\u503c\u7a0e\u53d1\u7968\u548c\u9884\u7f34\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002\u672c\u7eb3\u7a0e\u5e74\u5ea6\uff0c\u4e2a\u4eba\u5fc5\u987b\u901a\u8fc7 Coretax \u7533\u62a5 SPT Tahunan\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\"><strong>Coretax \u7cfb\u7edf\u4e0b\u7684\u53d8\u5316\u5305\u62ec\uff1a<\/strong> \u2013 \u5370\u5c3c\u516c\u6c11\u7684\u767b\u5f55\u51ed\u8bc1\u73b0\u5728\u4e0e\u56fd\u6c11\u8eab\u4efd\u8bc1\u53f7\u7801 (NIK) \u7ed1\u5b9a\uff0c\u53d6\u4ee3\u4e86\u65e7\u7684 e-FIN \u7cfb\u7edf\u3002\u2013 \u5916\u7c4d\u4eba\u58eb\u7ee7\u7eed\u4f7f\u7528 15 \u4f4d\u6570\u7684 NPWP\uff08\u7a0e\u52a1\u8bc6\u522b\u53f7\u7801\uff09\u683c\u5f0f\u3002\u2013 \u6765\u81ea\u96c7\u4e3b\u548c\u6263\u7f34\u4e49\u52a1\u4eba\u7684\u9884\u586b\u6570\u636e\u4f1a\u81ea\u52a8\u5bfc\u5165 SPT \u8868\u683c\u8349\u7a3f\u3002\u2013 \u6570\u5b57\u7b7e\u540d\u4f7f\u7528 DJP \u9881\u53d1\u7684\u6388\u6743\u7801 (Kode Otorisasi DJP) \u4ee3\u66ff\u7eb8\u8d28\u7b7e\u540d\u3002\u2013 \u9884\u6263\u7a0e\u8bc1\u660e (Bukti Potong) \u5b8c\u5168\u901a\u8fc7\u5e73\u53f0\u4ee5\u7535\u5b50\u65b9\u5f0f\u7b7e\u53d1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4e13\u4e1a\u63d0\u793a\uff1a<\/strong> PT PMA\u516c\u53f8\u7684\u5916\u7c4d\u8463\u4e8b\u548c\u76d1\u4e8b\u5e94\u5728\u62a5\u7a0e\u5b63\u5f00\u59cb\u524d\u5c3d\u65e9\u786e\u8ba4\u5176\u51c0\u5229\u6da6\u52a0\u6743\u5e73\u5747\u7a0e\uff08NPWP\uff09\u5df2\u5728Coretax\u7cfb\u7edf\u4e2d\u6b63\u786e\u6ce8\u518c\u5e76\u5173\u8054\u3002\u4e34\u8fd1\u622a\u6b62\u65e5\u671f\u7684\u6280\u672f\u7cfb\u7edf\u96c6\u6210\u95ee\u9898\u5bfc\u81f4\u8bb8\u591a\u5916\u8d44\u4f01\u4e1a\u51fa\u73b0\u5408\u89c4\u6f0f\u6d1e\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u903e\u671f\u7533\u62a5\u548c\u4ed8\u6b3e\u7684\u5904\u7f5a<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5370\u5c3c\u5bf9\u903e\u671f\u7533\u62a5\u4f1a\u5904\u4ee5\u4e25\u5389\u7684\u5904\u7f5a\uff0c\u65e0\u8bba\u903e\u671f\u7533\u62a5\u662f\u5426\u51fa\u4e8e\u6545\u610f\uff0c\u90fd\u4f1a\u53d7\u5230\u5904\u7f5a\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u903e\u671f\u63d0\u4ea4SPT\u6587\u4ef6\u7684\u884c\u653f\u7f5a\u6b3e\uff1a<\/strong> \u2013 \u4e2a\u4eba\u7eb3\u7a0e\u4eba\uff1a <strong>100,000 \u5370\u5c3c\u76fe<\/strong> \u6bcf\u4efd\u903e\u671f\u7533\u62a5\u8868\u2014\u2014\u4f01\u4e1a\u7eb3\u7a0e\u4eba\uff1a <strong>1,000,000 \u5370\u5c3c\u76fe<\/strong> \u903e\u671f\u7533\u62a5<\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\"><strong>\u903e\u671f\u4ed8\u6b3e\u5229\u606f\uff1a<\/strong>\u6708\u5229\u606f\u6309\u8d22\u653f\u90e8\u57fa\u51c6\u5229\u7387\u52a0\u4e0a\u6700\u9ad8 5% \u7684\u5e74\u9644\u52a0\u8d39\u8ba1\u7b97\uff0c\u5230 2024 \u5e74<strong>\uff0c\u6708\u5229\u7387\u7ea6\u4e3a 0.58% \u81f3 1.83%\u3002<\/strong>\u8be5\u5229\u7387\u7531 DJP \u6bcf\u6708\u5ba1\u6838\u5e76\u516c\u5e03\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u7533\u8bf7\u9000\u8fd8\u591a\u7f34\u7a0e\u6b3e\u4f1a\u89e6\u53d1\u81ea\u52a8\u7a0e\u52a1\u5ba1\u8ba1\u3002\u90a3\u4e9b\u7ecf\u5e38\u591a\u7f34\u7a0e\u6b3e\u5e76\u7533\u8bf7\u9000\u7a0e\u7684\u516c\u53f8\uff0c\u5f80\u5f80\u6bd4\u90a3\u4e9b\u5168\u5e74\u6309\u65f6\u8db3\u989d\u7f34\u7a0e\u7684\u516c\u53f8\u9762\u4e34\u66f4\u4e25\u683c\u7684\u5ba1\u67e5\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5370\u5c3c\u7a0e\u7387\uff1a\u4e3b\u8981\u7a0e\u7387\u6982\u89c8<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u7a0e\u79cd<\/th><th>\u6807\u51c6\u8d39\u7387<\/th><th>\u7b14\u8bb0<\/th><\/tr><\/thead><tbody><tr><td>\u4e2a\u4eba\u6240\u5f97\u7a0e\uff08PPh OP\uff09<\/td><td>5% \u81f3 35%<\/td><td>\u6e10\u8fdb\u62ec\u53f7<\/td><\/tr><tr><td>\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08PPh Badan\uff09<\/td><td>22%<\/td><td>19% \u9002\u7528\u4e8e\u7b26\u5408\u6761\u4ef6\u7684\u4e0a\u5e02\u516c\u53f8<\/td><\/tr><tr><td>\u5883\u5916\u652f\u4ed8\u9884\u63d0\u7a0e\uff08PPh 26\uff09<\/td><td>20%<\/td><td>\u6839\u636e\u9002\u7528\u7684\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u51cf\u5c11<\/td><\/tr><tr><td>\u589e\u503c\u7a0e\uff08PPN\uff09<\/td><td>12%<\/td><td>\u5927\u591a\u6570\u4ea4\u6613\u7684\u6709\u6548\u5229\u7387\u4e3a 11%<\/td><\/tr><tr><td>\u4e2d\u5c0f\u4f01\u4e1a\u6700\u7ec8\u7a0e<\/td><td>0.5% \u603b\u6536\u5165<\/td><td>\u8425\u4e1a\u989d\u4f4e\u4e8e 48 \u4ebf\u5370\u5c3c\u76fe\u7684\u4f01\u4e1a<\/td><\/tr><tr><td>\u80a1\u606f\u9884\u63d0\u6240\u5f97\u7a0e\uff08\u975e\u6761\u7ea6\uff09<\/td><td>20%<\/td><td>\u6839\u636e\u9002\u7528\u7684\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u51cf\u5c11<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u8fd1\u671f\u76d1\u7ba1\u52a8\u6001<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd1\u671f\u591a\u9879\u6cd5\u89c4\u91cd\u5851\u4e86\u5370\u5c3c\u7684\u7a0e\u6536\u683c\u5c40\u3002\u5728\u5370\u5c3c\u8fd0\u8425\u7684\u5916\u56fd\u516c\u53f8\u5e94\u6ce8\u610f\u4ee5\u4e0b\u4e3b\u8981\u53d8\u5316\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\"><strong><a href=\"https:\/\/taxcon.id\/en\/insight\/latest-pph-21-employee-regulations-pmk-168-2023-pp-58-2023\" rel=\"nofollow noopener\" target=\"_blank\">PP 58\/2023 \u548c PMK-168\/2023<\/a><\/strong>\u5f15\u5165\u4e86 PPh 21 \u5de5\u8d44\u9884\u6263\u7a0e\u7684 TER\uff08\u5e73\u5747\u6709\u6548\u7a0e\u7387\uff09\u5236\u5ea6\uff0c\u81ea 2024 \u5e74 1 \u6708 1 \u65e5\u8d77\u751f\u6548\u3002\u8fd9\u7b80\u5316\u4e86\u96c7\u4e3b\u8ba1\u7b97\u6bcf\u6708\u5c31\u4e1a\u7a0e\u7684\u65b9\u5f0f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\"><strong><a href=\"https:\/\/peraturan.bpk.go.id\/Details\/306614\/pmk-no-81-tahun-2024\" rel=\"nofollow noopener\" target=\"_blank\">PMK No. 81\/2024<\/a><\/strong>\u6b63\u5f0f\u786e\u7acb\u4e86\u6838\u5fc3\u7a0e\u7ba1\u7406\u7cfb\u7edf\u7684\u6cd5\u5f8b\u6846\u67b6\uff0c\u8be5\u7cfb\u7edf\u4e8e 2025 \u5e74 1 \u6708\u4e0a\u7ebf\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/jdih.kemenkeu.go.id\/dok\/pmk-112-tahun-2025\" target=\"_blank\" rel=\"noopener\">PMK \u7b2c 112\/2025 \u53f7<\/a><\/strong> \u66f4\u65b0\u4e86\u7533\u8bf7\u7a0e\u6536\u534f\u5b9a\u4f18\u60e0\u7684\u7a0b\u5e8f\uff0c\u52a0\u5f3a\u4e86\u53d7\u76ca\u6240\u6709\u6743\u6d4b\u8bd5\u548c\u9002\u7528\u4e8e\u6240\u6709\u8de8\u5883\u652f\u4ed8\u7684\u53cd\u907f\u7a0e\u6761\u6b3e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/peraturan.bpk.go.id\/Details\/322300\/pmk-no-37-tahun-2025\" rel=\"nofollow noopener\" target=\"_blank\">PMK \u7b2c 37\/2025 \u53f7<\/a><\/strong> \u5f15\u5165\u4e86\u5bf9\u901a\u8fc7\u7535\u5b50\u5546\u52a1\u5e02\u573a\u5e73\u53f0\uff08PMSE\u8fd0\u8425\u5546\uff09\u8fdb\u884c\u7684\u4ea4\u6613\u5f81\u6536\u6240\u5f97\u7a0e\u7684\u673a\u5236\uff0c\u81ea2025\u5e747\u670814\u65e5\u8d77\u751f\u6548\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u8d22\u653f\u90e8\u7b2c51\/2025\u53f7\u6761\u4f8b<\/strong> \u5f15\u5165\u7b2c 22 \u6761\u5173\u4e8e\u8fdb\u53e3\u548c\u56fd\u5185\u9500\u552e\u91d1\u6761\u7684\u6240\u5f97\u7a0e\uff0c\u81ea 2025 \u5e74 8 \u6708 1 \u65e5\u8d77\u751f\u6548\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">2024 \u5e74 9 \u6708 19 \u65e5\uff0c\u5370\u5ea6\u5c3c\u897f\u4e9a\u4e5f\u7b7e\u7f72\u4e86<strong>\u7ecf\u5408\u7ec4\u7ec7\u591a\u8fb9\u6587\u4e66\uff08MLI\uff09<\/strong> \uff0c\u4fee\u6539\u4e86\u5176 29 \u9879\u7a0e\u6536\u534f\u5b9a\uff0c\u4ee5\u7eb3\u5165\u7b2c\u4e8c\u652f\u67f1\u7684\u7eb3\u7a0e\u4eba\u89c4\u5219\uff08STTR\uff09\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u4f01\u4e1a\u7eb3\u7a0e\u4eba\u6bcf\u6708\u5e94\u7f34\u7a0e\u6b3e<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u63d0\u4ea4\u5e74\u5ea6SPT Tahunan\u53ea\u662f\u5176\u4e2d\u7684\u4e00\u90e8\u5206 <a href=\"https:\/\/businesshubasia.com\/zh\/services\/tax-reporting-service-indonesia\/\">\u5370\u5c3c\u4f01\u4e1a\u7a0e\u6536\u5408\u89c4<\/a>. \u516c\u53f8\u8fd8\u5fc5\u987b\u7ba1\u7406\u6bcf\u6708\u5b9a\u671f\u53d1\u751f\u7684\u5404\u9879\u4e49\u52a1\uff0c\u9519\u8fc7\u8fd9\u4e9b\u4e49\u52a1\u4f1a\u8fc5\u901f\u7d2f\u79ef\u7f5a\u6b3e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6bcf\u6708\u7a0e\u52a1\u7533\u62a5\u622a\u6b62\u65e5\u671f\uff1a<\/strong> \u2013 \u6c47\u7f34\u9884\u6263\u7a0e\u6b3e\uff08PPh 21\u300123\u300126\uff09\uff1a\u901a\u8fc7 <strong>\u4e0b\u4e2a\u670815\u65e5<\/strong> \u2013 \u63d0\u4ea4\u6bcf\u6708\u7eb3\u7a0e\u7533\u62a5\u8868\uff08SPT Masa\uff09\uff1a\u901a\u8fc7 <strong>\u4e0b\u4e2a\u670820\u65e5<\/strong> \u2013 \u7533\u62a5\u548c\u7f34\u7eb3\u589e\u503c\u7a0e\uff08SPT Masa PPN\uff09\uff1a\u901a\u8fc7 <strong>\u4e0b\u4e2a\u6708\u5e95<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u6b64\u5916\uff0c\u4f01\u4e1a\u7eb3\u7a0e\u4eba\u8fd8\u5fc5\u987b\u6309\u6708<strong>\u9884\u7f34\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08PPh 25\uff09\uff0c\u9884\u7f34\u91d1\u989d<\/strong>\u6839\u636e\u4e0a\u4e00\u5e74\u5ea6\u7684\u7eb3\u7a0e\u4e49\u52a1\u8ba1\u7b97\u3002\u8fd9\u4e9b\u9884\u7f34\u6b3e\u9879\u5c06\u51cf\u5c114\u6708\u4efd\u63d0\u4ea4\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\uff08SPT Tahunan PPh Badan\uff09\u65f6\u5e94\u7f34\u7eb3\u7684\u5e74\u5ea6\u6700\u7ec8\u7a0e\u6b3e\u4f59\u989d\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5916\u56fd\u516c\u53f8\u5b9e\u7528\u68c0\u67e5\u6e05\u5355<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u5370\u5c3c\u5efa\u7acb\u7a0e\u52a1\u5408\u89c4\u4f53\u7cfb\u4e0d\u4ec5\u4ec5\u662f\u6ce8\u518c\u516c\u53f8\u90a3\u4e48\u7b80\u5355\u3002\u4ee5\u4e0b\u662f\u4e00\u4efd\u6db5\u76d6\u4e3b\u8981\u4e49\u52a1\u7684\u5b9e\u7528\u6e05\u5355\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u64cd\u4f5c\u5f00\u59cb\u524d\uff1a<\/strong> \u2013 \u5411\u5370\u5c3c\u7a0e\u52a1\u5c40 (DJP) \u6ce8\u518c\u7a0e\u52a1\u8bc6\u522b\u53f7 (NPWP) \u2013 \u6fc0\u6d3b Coretax \u8d26\u6237\u5e76\u83b7\u53d6 DJP \u6388\u6743\u7801 \u2013 \u5982\u679c\u9884\u8ba1\u5e74\u5ea6\u5e94\u7a0e\u8425\u4e1a\u989d\u8d85\u8fc7 48 \u4ebf\u5370\u5c3c\u76fe\uff0c\u5219\u6ce8\u518c\u589e\u503c\u7a0e (PKP) \u2013 \u8bc4\u4f30\u9002\u7528\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\uff0c\u5e76\u786e\u5b9a\u4f01\u4e1a\u53ef\u4eab\u53d7\u7684\u4efb\u4f55\u4f18\u60e0\u653f\u7b56<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6301\u7eed\u6bcf\u6708\u5408\u89c4\u6027\uff1a<\/strong> - \u5904\u7406\u5de5\u8d44\u5355\uff0c\u5e76\u4e3a\u6bcf\u4f4d\u5458\u5de5\u5e94\u7528\u6b63\u786e\u7684 PPh 21 TER \u7c7b\u522b - \u5bf9\u56fd\u5185\u4f9b\u5e94\u5546\u4ed8\u6b3e\u6263\u7f34 PPh 23\uff0c\u5bf9\u6240\u6709\u6c47\u5f80\u56fd\u5916\u7684\u6b3e\u9879\u6263\u7f34 PPh 26 - \u5728\u6bcf\u6708 20 \u65e5\u524d\u63d0\u4ea4\u6240\u6709 SPT Masa \u6708\u5ea6\u7533\u62a5\u8868 - \u901a\u8fc7 Coretax \u4e3a\u6240\u6709\u5e94\u7a0e\u4ea4\u6613\u5f00\u5177\u7535\u5b50\u7a0e\u52a1\u53d1\u7968 (e-Faktur)\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5e74\u5ea6\u5408\u89c4\u6027\uff1a<\/strong> \u2013 \u6839\u636e\u5370\u5c3c\u901a\u7528\u4f1a\u8ba1\u51c6\u5219 (GAAP) \u6216\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219 (IFRS) \u7f16\u5236\u8d22\u52a1\u62a5\u8868 \u2013 \u8fdb\u884c\u8d22\u52a1\u5bf9\u8d26\uff0c\u4ee5\u6839\u636e\u4f1a\u8ba1\u5229\u6da6\u8ba1\u7b97\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d \u2013 \u57284\u670830\u65e5\u524d\u63d0\u4ea4\u5370\u5c3c\u56fd\u5bb6\u7a0e\u52a1\u5c40\u5e74\u5ea6\u62a5\u544a (SPT Tahunan PPh Badan) \u2013 \u7ef4\u62a4\u548c\u66f4\u65b0\u6240\u6709\u5173\u8054\u65b9\u4ea4\u6613\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u6b63\u786e\u5904\u7406\u7a0e\u52a1\u662f\u7ade\u4e89\u4f18\u52bf\u7684\u5173\u952e\u3002<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd1\u5e74\u6765\uff0c\u5370\u5c3c\u7684\u7a0e\u6536\u5236\u5ea6\u53d1\u751f\u4e86\u663e\u8457\u53d8\u5316\u3002\u6839\u636e\u300a\u7edf\u4e00\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u300b\uff08UU HPP\uff09\u5f15\u5165\u7684\u7d2f\u8fdb\u4e2a\u4eba\u6240\u5f97\u7a0e\u7a0e\u7387\u3001\u65b0\u7684TER\u5de5\u8d44\u7cfb\u7edf\u3001Coretax\u5728\u5168\u56fd\u8303\u56f4\u5185\u7684\u63a8\u5e7f\uff0c\u4ee5\u53ca\u5370\u5c3c\u5728\u7ecf\u5408\u7ec4\u7ec7\u7b2c\u4e8c\u652f\u67f1\u6846\u67b6\u4e0b\u7684\u627f\u8bfa\uff0c\u90fd\u6539\u53d8\u4e86\u4f01\u4e1a\u5408\u89c4\u7684\u65b9\u5f0f\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e\u5916\u56fd\u516c\u53f8\u800c\u8a00\uff0c\u5728\u5370\u5c3c\uff0c\u4f01\u4e1a\u6240\u5f97\u7a0e\u3001\u96c7\u4f63\u6240\u5f97\u7a0e\u548c\u9884\u6263\u7a0e\u7b49\u5404\u4e2a\u65b9\u9762\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\u786e\u5b9e\u5341\u5206\u590d\u6742\u3002\u4f46\u53ea\u8981\u67b6\u6784\u5f97\u5f53\uff0c\u4e5f\u80fd\u6709\u6548\u5e94\u5bf9\u3002\u5370\u5c3c22%\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u3001\u4f18\u60e0\u7684\u7a0e\u6536\u5047\u671f\u653f\u7b56\u4ee5\u53ca\u8986\u76d674\u4e2a\u56fd\u5bb6\u7684\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u7f51\u7edc\uff0c\u4f7f\u5176\u6210\u4e3a\u8be5\u5730\u533a\u6700\u5177\u6295\u8d44\u5438\u5f15\u529b\u7684\u53f8\u6cd5\u7ba1\u8f96\u533a\u4e4b\u4e00\u3002\u5bf9\u4e8e\u90a3\u4e9b\u80fd\u591f\u628a\u63e1\u57fa\u672c\u8981\u9886\u7684\u516c\u53f8\u6765\u8bf4\uff0c\u5370\u5c3c\u4e0d\u4ec5\u662f\u4e00\u4e2a\u5145\u6ee1\u5408\u89c4\u6311\u6218\u7684\u5730\u65b9\uff0c\u66f4\u662f\u4e00\u4e2a\u771f\u6b63\u7684\u589e\u957f\u673a\u9047\u3002.<\/p>","protected":false},"excerpt":{"rendered":"<p>For any foreign company planning to operate or expand in Southeast Asia, understanding income tax in Indonesia is not optional, it is foundational. Indonesia is the region\u2019s largest economy, home to over 278 million people and sustaining a GDP growth rate of around 5% per year. The opportunities are real, but so are the compliance [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":7816,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[92],"tags":[],"country":[9],"service-category":[49],"class_list":["post-7814","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-accounting","country-indonesia","service-category-tax-accounting"],"acf":[],"_links":{"self":[{"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/7814","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\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/comments?post=7814"}],"version-history":[{"count":5,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/7814\/revisions"}],"predecessor-version":[{"id":11147,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/7814\/revisions\/11147"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/media\/7816"}],"wp:attachment":[{"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/media?parent=7814"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/categories?post=7814"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/tags?post=7814"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/country?post=7814"},{"taxonomy":"service-category","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/service-category?post=7814"}],"curies":[{"name":"\u53ef\u6e7f\u6027\u7c89\u5242","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}