{"id":7826,"date":"2026-09-04T13:53:03","date_gmt":"2026-09-04T06:53:03","guid":{"rendered":"https:\/\/businesshubasia.com\/"},"modified":"2026-10-21T15:26:20","modified_gmt":"2026-10-21T08:26:20","slug":"vat-indonesia-guide","status":"publish","type":"post","link":"https:\/\/businesshubasia.com\/zh\/vat-indonesia-guide\/","title":{"rendered":"\u5370\u5c3c\u589e\u503c\u7a0e\uff1a\u5916\u56fd\u516c\u53f8\u5b8c\u6574\u6307\u5357\uff082026 \u5e74\u66f4\u65b0\u7248\uff09"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u5bf9\u4e8e\u4efb\u4f55\u5e0c\u671b\u5728\u5370\u5c3c\u8fd0\u8425\u6216\u6269\u5f20\u7684\u5916\u56fd\u516c\u53f8\u800c\u8a00\uff0c\u4e86\u89e3\u5370\u5c3c\u589e\u503c\u7a0e\u81f3\u5173\u91cd\u8981\u3002\u8fd9\u662f\u4e00\u9879\u6cd5\u5f8b\u4e49\u52a1\uff0c\u4ece\u4e00\u5f00\u59cb\u5c31\u4f1a\u5f71\u54cd\u5b9a\u4ef7\u3001\u73b0\u91d1\u6d41\u548c\u5408\u89c4\u7b56\u7565\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5370\u5c3c\u7684\u589e\u503c\u7a0e\u4f53\u7cfb\u53d1\u5c55\u8fc5\u901f\uff0c\u52302026\u5e74\uff0c\u5176\u6846\u67b6\u5c06\u6bd4\u4ee5\u5f80\u4efb\u4f55\u65f6\u5019\u90fd\u66f4\u52a0\u5b8c\u5584\u3002\u4ece\u66f4\u65b0\u540e\u7684\u7a0e\u7387\u7ed3\u6784\u5230\u5168\u9762\u8fd0\u884c\u7684Coretax\u7cfb\u7edf\uff0c\u672c\u6307\u5357\u6db5\u76d6\u4e86\u5916\u56fd\u516c\u53f8\u9700\u8981\u4e86\u89e3\u7684\u4e00\u5207\uff0c\u4ece\u6ce8\u518c\u5230\u9000\u7a0e\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u4ec0\u4e48\u662f\u5370\u5c3c\u589e\u503c\u7a0e\uff1f\u7b80\u8981\u6982\u8ff0<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5370\u5c3c\u7684\u589e\u503c\u7a0e\u5728\u5f53\u5730\u88ab\u79f0\u4e3aPajak Pertambahan Nilai (PPN)\u3002\u5b83\u662f\u4e00\u79cd\u6d88\u8d39\u7a0e\uff0c\u5728\u751f\u4ea7\u548c\u5206\u9500\u94fe\u7684\u6bcf\u4e2a\u73af\u8282\u5f81\u6536\uff0c\u6700\u7ec8\u7531\u6700\u7ec8\u6d88\u8d39\u8005\u627f\u62c5\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8be5\u4f53\u7cfb\u6700\u521d\u4f9d\u636e1983\u5e74\u7b2c8\u53f7\u6cd5\u5f8b\u8fdb\u884c\u7ba1\u7406\uff0c\u540e\u901a\u8fc72021\u5e74\u7b2c7\u53f7\u7a0e\u6536\u6cd5\u89c4\u534f\u8c03\u6cd5\uff08UU HPP\uff09\u8fdb\u884c\u4e86\u5168\u9762\u6539\u9769\u3002\u8be5\u6cd5\u4e3a\u73b0\u884c\u76842026\u5e74\u7a0e\u7387\u7ed3\u6784\u5960\u5b9a\u4e86\u57fa\u7840\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u5173\u952e\u4fe1\u606f\u6982\u89c8<\/strong><br>\u27051984\u5e74\u5f15\u5165\u5370\u5ea6\u5c3c\u897f\u4e9a<br>\u2705\u9002\u7528\u6cd5\u5f8b\uff1a2021\u5e74\u7b2c7\u53f7\u6cd5\u5f8b\uff08UU HPP\uff09<br>\u2705\u6ce8\u518c\u95e8\u69db\uff1a\u5e74\u6536\u516548\u4ebf\u5370\u5c3c\u76fe\uff08\u7ea629.5\u4e07\u7f8e\u5143\uff09<br>\u2705\u6bcf\u6708\u7533\u62a5\uff1a\u6240\u6709\u589e\u503c\u7a0e\u6ce8\u518c\u4f01\u4e1a\uff08PKP\uff09\u5fc5\u987b\u7533\u62a5<br>\u2705\u7a0e\u52a1\u673a\u5173\uff1a <a href=\"http:\/\/pajak.go.id\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52a1\u603b\u5c40<\/a> \uff08DGT\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2026\u5e74\u5370\u5c3c\u589e\u503c\u7a0e\u7a0e\u7387\uff1a\u5f53\u524d\u7ed3\u6784\u53ca\u53d8\u5316<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">2026 \u5e74\u4e4b\u524d\uff0c\u6807\u51c6\u975e\u5962\u4f88\u54c1\u5546\u54c1\u548c\u670d\u52a1\u7684\u589e\u503c\u7a0e\u7a0e\u7387\u4ecd\u4e3a 11%\u3002\u8fd9\u662f\u901a\u8fc7 PMK No. 131\/PMK.03\/2024 \u53f7\u6cd5\u4ee4\u4e0b\u7684\u7279\u6b8a\u7a0e\u57fa\u516c\u5f0f\uff08\u79f0\u4e3a DPP Nilai Lain\uff09\u5b9e\u73b0\u7684\uff0c\u8be5\u516c\u5f0f\u5c06\u6cd5\u5b9a 12% \u7a0e\u7387\u5e94\u7528\u4e8e\u4ea4\u6613\u4ef7\u503c\u7684 11\/12\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5962\u4f88\u54c1\u630912%\u5168\u989d\u7a0e\u7387\u5f81\u7a0e\uff0c\u5176\u4f9d\u636e\u662f\u300a\u53e4\u5170\u7ecf\u300b\u7b2c7\u7ae0\u7b2c\uff081\uff09\u8282\u3002 <a href=\"https:\/\/peraturan.bpk.go.id\/Details\/185162\/uu-no-7-tahun-2021\" target=\"_blank\" rel=\"noopener\">UU No. 7 Tahun 2021<\/a> \uff08UU HPP\uff09\u8bbe\u5b9a\u4e86\u7075\u6d3b\u7684\u6cd5\u5b9a\u7a0e\u7387\u533a\u95f4\uff0c\u4e3a 5% \u81f3 15%\u3002\u6839\u636e Pasal 7 ayat (2)\uff0c\u51fa\u53e3\u8d27\u7269\u548c\u7b26\u5408\u6761\u4ef6\u7684\u670d\u52a1\u4ecd\u9002\u7528\u96f6\u7a0e\u7387\uff0c\u7a0e\u7387\u4e3a 0%\u3002 <a href=\"https:\/\/peraturan.bpk.go.id\/Details\/38787\/uu-no-42-tahun-2009\" target=\"_blank\" rel=\"noopener\">UU PPN \u7b2c 42 \u53f7\uff0c2009 \u5e74<\/a>.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u589e\u503c\u7a0e\u7c7b\u522b<\/strong><\/td><td><strong>\u901f\u5ea6<\/strong><\/td><td><strong>\u6cd5\u5f8b\u4f9d\u636e<\/strong><\/td><\/tr><tr><td>\u6807\u51c6\u5546\u54c1\/\u670d\u52a1\uff08\u975e\u5962\u4f88\u54c1\uff09<\/td><td>11%\uff08\u6709\u6548\uff09<\/td><td>PMK \u7b2c 131\/PMK.03\/2024 \u53f7<\/td><\/tr><tr><td>\u5962\u4f88\u54c1\uff08PPnBM\u7c7b\u522b\uff09<\/td><td>12%<\/td><td>PMK \u53f7 131\/PMK.03\/2024\uff1b\u5e15\u8428\u5c14 7 UU No. 7\/2021 (UU HPP)<\/td><\/tr><tr><td>\u51fa\u53e3\u5546\u54c1\u53ca\u5408\u683c\u670d\u52a1<\/td><td>0%<\/td><td>\u5e15\u8428\u5c14 7 \u963f\u4e9a\u7279 (2) UU No. 42 Tahun 2009 (UU PPN)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636e\u7a0e\u52a1\u603b\u5c40 (DJP) \u7684\u8bf4\u6cd5\uff0c\u653f\u5e9c\u5728 2026 \u5e74\u786e\u8ba4\uff0c\u6ca1\u6709\u8ba1\u5212\u63d0\u9ad8\u4e00\u822c\u589e\u503c\u7a0e\u7a0e\u7387\uff0c\u6807\u51c6\u4ea4\u6613\u7684\u6709\u6548 11% \u7a0e\u7387\u4fdd\u6301\u7a33\u5b9a\uff0c\u800c\u5962\u4f88\u54c1\u7a0e\u7387 12% \u5219\u6839\u636e PMK 131\/2024 \u7ee7\u7eed\u5b9e\u65bd\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u4ec0\u4e48\u624d\u7b97\u662f\u5962\u4f88\u54c1\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u4e0b\u9762 <a href=\"https:\/\/jdih.kemenkeu.go.id\/dok\/pmk-131-tahun-2024\" target=\"_blank\" rel=\"noopener\">PMK-131\/2024<\/a>, \u9002\u7528 12% \u5168\u989d\u7a0e\u7387\u7684\u5962\u4f88\u54c1\u5305\u62ec\u9ad8\u7aef\u6c7d\u8f66\u3001\u4ef7\u503c 300 \u4ebf\u5370\u5c3c\u76fe\u6216\u4ee5\u4e0a\u7684\u8c6a\u534e\u4f4f\u5b85\u7269\u4e1a\u3001\u79c1\u4eba\u98de\u673a\u3001\u6e38\u8247\u548c\u67d0\u4e9b\u67aa\u652f\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e\u5728\u5370\u5c3c\u8fdb\u53e3\u6216\u9500\u552e\u9ad8\u7aef\u4ea7\u54c1\u7684\u5916\u56fd\u516c\u53f8\u800c\u8a00\uff0c\u8fd9\u4e00\u533a\u522b\u81f3\u5173\u91cd\u8981\u3002\u5c06\u5962\u4f88\u54c1\u9519\u8bef\u5f52\u7c7b\u4e3a11%\u7c7b\u5546\u54c1\u53ef\u80fd\u4f1a\u5f15\u53d1\u7f5a\u6b3e\u3001\u8ffd\u6eaf\u6027\u503a\u52a1\u4ee5\u53ca\u7a0e\u52a1\u5ba1\u8ba1\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u54ea\u4e9b\u5546\u54c1\u514d\u5f81\u589e\u503c\u7a0e\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.pwc.com\/id\/en\/taxflash\/assets\/english\/2022\/taxflash-2022-24.pdf\" target=\"_blank\" rel=\"noopener\">2022\u5e74\u7b2c49\u53f7\u653f\u5e9c\u6761\u4f8b<\/a> \u5217\u51fa\u4e86\u5b8c\u5168\u514d\u5f81\u589e\u503c\u7a0e\u7684\u5546\u54c1\u548c\u670d\u52a1\u3002\u8fd9\u4e9b\u514d\u7a0e\u9879\u76ee\u6db5\u76d6\u4e86\u5916\u56fd\u516c\u53f8\u7ecf\u5e38\u9047\u5230\u7684\u4f17\u591a\u884c\u4e1a\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u514d\u5f81\u589e\u503c\u7a0e\u7684\u5546\u54c1\u548c\u670d\u52a1<\/strong><br>\u57fa\u672c\u98df\u54c1\uff1a\u5927\u7c73\u3001\u9e21\u86cb\u3001\u9c9c\u8089\u3001\u9c7c\u7c7b\u3001\u852c\u83dc\u3001\u725b\u5976\u3001\u5927\u8c46\u548c\u98df\u76d0\uff1b\u6559\u80b2\u670d\u52a1\u548c\u6559\u79d1\u4e66\uff1b\u533b\u7597\u4fdd\u5065\u670d\u52a1\uff1b\u91d1\u878d\u548c\u4fdd\u9669\u670d\u52a1\uff1b\u516c\u5171\u4ea4\u901a\u670d\u52a1\uff1b\u5b97\u6559\u670d\u52a1\u548c\u67d0\u4e9b\u827a\u672f\u670d\u52a1\uff1b\u9152\u5e97\u548c\u9910\u5385\u63d0\u4f9b\u7684\u98df\u54c1\u548c\u996e\u6599<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5370\u5c3c\u589e\u503c\u7a0e\u53f7\uff1a\u6ce8\u518c\u6d41\u7a0b<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f01\u4e1a\u8981\u60f3\u5408\u6cd5\u6536\u53d6\u589e\u503c\u7a0e\uff0c\u5fc5\u987b\u5148\u5728\u5370\u5ea6\u5c3c\u897f\u4e9a\u83b7\u5f97\u589e\u503c\u7a0e\u53f7\u3002\u8be5\u8fc7\u7a0b\u5305\u62ec\u4e24\u4e2a\u6b65\u9aa4\uff1a\u9996\u5148\u83b7\u5f97\u7eb3\u7a0e\u4eba\u8bc6\u522b\u53f7\uff08NPWP\uff09\uff0c\u7136\u540e\u6ce8\u518c\u6210\u4e3a\u589e\u503c\u7a0e\u6ce8\u518c\u4f01\u4e1a\u5bb6\uff08PKP\uff09\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">NPWP\uff08\u56fd\u6c11\u5de5\u4f5c\u62a4\u7167\u53f7\u7801\uff09\u5df2\u66f4\u65b0\u4e3a16\u4f4d\u6570\u5b57\u683c\u5f0f\u3002\u5bf9\u4e8e\u5370\u5c3c\u516c\u6c11\uff0c\u56fd\u6c11\u8eab\u4efd\u8bc1\u53f7\u7801\uff08NIK\uff09\u73b0\u5728\u517c\u4f5cNPWP\uff0c\u5927\u5927\u7b80\u5316\u4e86\u7cfb\u7edf\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u4e86\u89e3\u5370\u5c3c\u589e\u503c\u7a0e\u53f7\uff08NPPKP\uff09<\/strong><br>\u2705\u6b63\u5f0f\u7684\u589e\u503c\u7a0e\u6ce8\u518c\u786e\u8ba4\u4e66\u79f0\u4e3aNPPKP (Nomor Pengukuhan Pengusaha Kena Pajak)<br>\u2705NPWP\uff0816 \u4f4d TIN\uff09\u4f5c\u4e3a\u4e3b\u8981\u7a0e\u52a1\u8bc6\u522b\u53f7\uff0c\u5e76\u4e0e NPPKP \u5173\u8054\u3002<br>\u2705\u5916\u56fd\u516c\u53f8\u5fc5\u987b\u5148\u8bbe\u7acb\u6cd5\u4eba\u5b9e\u4f53\uff08PT PMA \u6216\u4ee3\u8868\u5904\uff09\u624d\u80fd\u6ce8\u518c\u3002<br>\u2705\u5e74\u6536\u5165\u8d85\u8fc748\u4ebf\u5370\u5c3c\u76fe\u540e\uff0cPKP\u6ce8\u518c\u662f\u5f3a\u5236\u6027\u7684\u3002<br>\u2705\u5bf9\u4e8e\u8425\u4e1a\u989d\u4f4e\u4e8e\u95e8\u69db\u4f46\u62e5\u6709\u5927\u91cfB2B\u6d3b\u52a8\u7684\u4f01\u4e1a\uff0c\u53ef\u8fdb\u884c\u81ea\u613f\u6ce8\u518c\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>PKP\u6ce8\u518c\uff1a\u5206\u6b65\u6d41\u7a0b<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6ce8\u518c\u6d41\u7a0b\u51e0\u4e4e\u5b8c\u5168\u8f6c\u79fb\u5230\u4e86\u7ebf\u4e0a\uff0c\u901a\u8fc7\u5370\u5c3c\u65b0\u7684Coretax\u5e73\u53f0\u548cDJP Online\u95e8\u6237\u7f51\u7ad9\u8fdb\u884c\u3002\u5904\u7406\u65f6\u95f4\u6709\u6240\u7f29\u77ed\uff0c\u901a\u5e38\u572810\u4e2a\u5de5\u4f5c\u65e5\u5185\u5373\u53ef\u83b7\u5f97\u6279\u51c6\u3002.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5728\u5370\u5ea6\u5c3c\u897f\u4e9a\u8bbe\u7acb\u6cd5\u4eba\u5b9e\u4f53\uff08PT PMA \u6216\u4ee3\u8868\u5904\uff09<\/li>\n\n\n\n<li>\u901a\u8fc7\u5728\u7ebf\u5355\u4e00\u63d0\u4ea4 (OSS) \u7cfb\u7edf\u83b7\u5f97 NPWP\uff08\u56fd\u5bb6\u6267\u4e1a\u8bb8\u53ef\u8bc1\uff09<\/li>\n\n\n\n<li>\u4f7f\u7528 NPWP \u5728 DJP Online \u6216 Coretax \u95e8\u6237\u7f51\u7ad9\u4e0a\u6ce8\u518c\u3002<\/li>\n\n\n\n<li>\u8bf7\u63d0\u4ea4PKP\u7533\u8bf7\uff0c\u5e76\u9644\u4e0a\u4e1a\u52a1\u6d3b\u52a8\u4ee3\u7801\u548c\u8bc1\u660e\u6587\u4ef6\u3002<\/li>\n\n\n\n<li>\u8bf7\u4e0a\u4f20\u6240\u9700\u6587\u4ef6\uff0c\u5305\u62ec\u516c\u53f8\u7ae0\u7a0b\u3001NPWP\uff08\u56fd\u5bb6\u516c\u5171\u5de5\u7a0b\u8bb8\u53ef\u8bc1\uff09\u548c\u5730\u5740\u8bc1\u660e\u3002<\/li>\n\n\n\n<li>\u901a\u8fc7\u7a0e\u52a1\u5b98\u5458\u7684\u73b0\u573a\u6838\u67e5\u3002<\/li>\n\n\n\n<li>\u6536\u5230 PKP \u6ce8\u518c\u8bc1\u4e66 (SPPKP) \u5e76\u6fc0\u6d3b Coretax \u7535\u5b50\u53d1\u7968\u8bbf\u95ee\u6743\u9650<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u4e13\u4e1a\u63d0\u793a\uff1a<\/strong> <br>\u5982\u679c\u7a0e\u52a1\u5c40\u572810\u4e2a\u5de5\u4f5c\u65e5\u5185\u672a\u5bf9PKP\u7533\u8bf7\u4f5c\u51fa\u56de\u590d\uff0c\u5219\u6839\u636eCoretax\u89c4\u5b9a\uff0c\u8be5\u7533\u8bf7\u5c06\u81ea\u52a8\u88ab\u89c6\u4e3a\u5df2\u83b7\u6279\u51c6\u3002\u8bf7\u4fdd\u7559\u63d0\u4ea4\u65f6\u95f4\u6233\u7684\u8bc1\u660e\u6587\u4ef6\u3002.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u5916\u56fd\u516c\u53f8\u6240\u9700\u6587\u4ef6<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5916\u8d44\u4f01\u4e1a\u9700\u8981\u51c6\u5907\u4e00\u5957\u7279\u5b9a\u7684\u6587\u4ef6\u624d\u80fd\u8fdb\u884cPKP\u6ce8\u518c\u3002\u62e5\u6709\u5b9e\u4f53\u529e\u516c\u573a\u6240\u7684\u4f01\u4e1a\u4e0e\u6570\u5b57\u670d\u52a1\u63d0\u4f9b\u5546\u7684\u8981\u6c42\u7565\u6709\u4e0d\u540c\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>PT PMA \u6216\u5206\u516c\u53f8\u6838\u5fc3\u6587\u4ef6<\/strong><br>\u2705\u516c\u53f8\u7ae0\u7a0b\u53ca\u53f8\u6cd5\u90e8\u6279\u51c6<br>\u2705\u516c\u53f8NPWP\u8bc1\u4e66\uff1b\u8425\u4e1a\u5730\u5740\u8bc1\u660e\uff08\u79df\u8d41\u534f\u8bae\u6216\u6240\u6709\u6743\u534f\u8bae\uff09<br>\u2705\u516c\u53f8\u6388\u6743\u8463\u4e8b\u7684\u7a0e\u53f7\u6216\u62a4\u7167<br>\u2705OSS\u7cfb\u7edf\u9881\u53d1\u7684\u8425\u4e1a\u6267\u7167<br>\u2705\u5982\u679c\u7b2c\u4e09\u65b9\u4ee3\u7406\u4eba\u4ee3\u8868\u516c\u53f8\u63d0\u4ea4\u7533\u8bf7\uff0c\u5219\u9700\u8981\u63d0\u4f9b\u6388\u6743\u59d4\u6258\u4e66<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u6570\u5b57\u5316\u589e\u503c\u7a0e\u5408\u89c4\uff1aCoretax \u9769\u547d<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f71\u54cd 2026 \u5e74\u5370\u5c3c\u589e\u503c\u7a0e\u5408\u89c4\u6027\u7684\u6700\u91cd\u5927\u53d8\u5316\u4e4b\u4e00\u662f\u8fc7\u6e21\u5230 Coretax\uff0c\u6b63\u5f0f\u540d\u79f0\u4e3a\u6838\u5fc3\u7a0e\u52a1\u7ba1\u7406\u7cfb\u7edf (CTAS)\uff0c\u8be5\u7cfb\u7edf\u4ece 2025 \u5e74 1 \u6708\u8d77\u5bf9\u6240\u6709 PKP \u5b9e\u4f53\u5f3a\u5236\u6267\u884c\uff0c\u5e76\u4e14\u5728 2026 \u5e74\u4ecd\u7136\u662f\u4e3b\u8981\u5e73\u53f0\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u53d7\u76d1\u7ba1 <a href=\"https:\/\/jdih.kemenkeu.go.id\/dok\/pmk-81-tahun-2024\" target=\"_blank\" rel=\"noopener\">\u8d22\u653f\u90e82024\u5e74\u7b2c81\u53f7\u6761\u4f8b<\/a> \u6839\u636ePMK-81\/2024\u53f7\u6cd5\u4ee4\uff0cCoretax\u5c06\u6ce8\u518c\u3001\u589e\u503c\u7a0e\u53d1\u7968\u3001\u652f\u4ed8\u548c\u7533\u62a5\u6574\u5408\u5230\u4e00\u4e2a\u7edf\u4e00\u7684\u6570\u5b57\u5e73\u53f0\u4e2d\u3002\u6240\u6709PKP\u5b9e\u4f53\uff0c\u5305\u62ec\u5916\u8d44\u4f01\u4e1a\uff0c\u90fd\u5fc5\u987b\u4f7f\u7528\u8be5\u5e73\u53f0\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Coretax\u5982\u4f55\u5f71\u54cd\u5916\u56fd\u516c\u53f8<\/strong><br>\u2705\u6240\u6709\u589e\u503c\u7a0e\u53d1\u7968\u5fc5\u987b\u4ee5 XML \u683c\u5f0f\u751f\u6210\u5e76\u63d0\u4ea4\u8fdb\u884c\u5b9e\u65f6\u7ed3\u7b97\u3002<br>\u2705\u6e05\u9664\u540e\uff0c\u7cfb\u7edf\u4f1a\u5206\u914d\u4e00\u4e2a\u4e8c\u7ef4\u7801\u548c\u4e00\u4e2a\u552f\u4e00\u7684NSFP\u5e8f\u5217\u53f7<br>\u2705\u672a\u6e05\u7b97\u7684\u53d1\u7968\u4e0d\u53ef\u7528\u4e8e\u589e\u503c\u7a0e\u62b5\u514d<br>\u2705\u5927\u6279\u91cf\u4f01\u4e1a\u53ef\u4ee5\u4f7f\u7528\u4e3b\u673a\u5230\u4e3b\u673a (H2H) ERP \u96c6\u6210<br>\u27052025\u7eb3\u7a0e\u5e74\u5ea6\u7684\u4f01\u4e1a\u7279\u522b\u6240\u5f97\u7a0e\u7533\u62a5\u8868\uff08SPT\uff09\u5e94\u4e8e2026\u5e744\u670830\u65e5\u524d\u901a\u8fc7CoreTax\u7cfb\u7edf\u63d0\u4ea4\uff0c2026\u7eb3\u7a0e\u5e74\u5ea6\u7684\u7533\u62a5\u8868\u968f\u540e\u4e5f\u5c06\u76f8\u5e94\u63d0\u4ea4\u3002<br>\u2705\u62c5\u4efb\u8d1f\u8d23\u4eba\uff08PIC\uff09\u7684\u5916\u7c4d\u8463\u4e8b\u5fc5\u987b\u6301\u6709\u6709\u6548\u7684KITAS\u548c\u4e2a\u4ebaNPWP\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u4e13\u4e1a\u63d0\u793a\uff1a<\/strong> \u533a\u57df\u8d38\u6613\u516c\u53f8PT PMA\u5728\u8fc1\u79fb\u5230Coretax\u7cfb\u7edf\u65f6\uff0c\u4ecd\u5b58\u5728\u6570\u6708\u672a\u6838\u5bf9\u7684Faktur Pajak\u53d1\u7968\uff0c\u8fd9\u4e9b\u53d1\u7968\u6765\u81ea\u5176\u539f\u6709\u7684e-Faktur\u8d26\u6237\u3002Coretax\u7684\u5408\u89c4\u98ce\u9669\u7ba1\u7406\u5f15\u64ce\u5c06\u8fd9\u4e9b\u53d1\u7968\u4e0e\u94f6\u884c\u548c\u6d77\u5173\u6570\u636e\u8fdb\u884c\u4ea4\u53c9\u6bd4\u5bf9\u540e\uff0c\u53d1\u73b0\u4e0d\u5339\u914d\u4e4b\u5904\uff0c\u89e6\u53d1\u4e86\u6570\u636e\u5339\u914d\u901a\u77e5\uff0c\u800c\u975e\u7acb\u5373\u8fdb\u884c\u5ba1\u8ba1\u3002\u8be5\u516c\u53f8\u82b1\u8d39\u6570\u5468\u65f6\u95f4\u8fdb\u884c\u4eba\u5de5\u6838\u5bf9\uff0c\u624d\u5f97\u4ee5\u518d\u6b21\u987a\u5229\u63d0\u4ea4\u62a5\u7a0e\u8868\u3002\u800c\u90a3\u4e9b\u5728\u8fc1\u79fb\u524d\u800c\u975e\u6536\u5230\u901a\u77e5\u540e\u6838\u5bf9\u5386\u53f2\u53d1\u7968\u7684\u516c\u53f8\uff0c\u5219\u907f\u514d\u4e86\u540c\u6837\u7684\u5ef6\u8bef\u3002.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u6570\u5b57\u670d\u52a1\u548c\u5916\u56fd\u4f01\u4e1a\uff1aPMSE\u89c4\u5219<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u81ea2021\u5e747\u6708\u8d77\uff0c\u5370\u5c3c\u5f00\u59cb\u5bf9\u975e\u5c45\u6c11\u4f01\u4e1a\u5411\u5370\u5c3c\u6d88\u8d39\u8005\u63d0\u4f9b\u7684\u6570\u5b57\u5546\u54c1\u548c\u670d\u52a1\u5f81\u6536\u589e\u503c\u7a0e\u3002\u8fd9\u4e00\u6846\u67b6\u88ab\u79f0\u4e3aPMSE\uff08Perdagangan Melalui Sistem Elektronik\uff0c\u5373\u7535\u5b50\u7cfb\u7edf\u4ea4\u6613\uff09\uff0c\u6db5\u76d6\u6d41\u5a92\u4f53\u3001\u8f6f\u4ef6\u5373\u670d\u52a1\uff08SaaS\uff09\u3001\u5e94\u7528\u7a0b\u5e8f\u548c\u6570\u5b57\u4e0b\u8f7d\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5916\u56fd\u6570\u5b57\u670d\u52a1\u63d0\u4f9b\u5546\u4e00\u65e6\u5728\u5370\u5c3c\u7684\u5e74\u6536\u5165\u8d85\u8fc76\u4ebf\u5370\u5c3c\u76fe\u6216\u5e74\u4ea4\u6613\u91cf\u8d85\u8fc712000\u7b14\uff0c\u5c31\u5fc5\u987b\u5728\u5370\u5c3c\u7a0e\u52a1\u603b\u5c40\uff08DGT\uff09\u6ce8\u518c\u5e76\u7f34\u7eb3\u589e\u503c\u7a0e\u3002\u5df2\u6ce8\u518c\u7684\u516c\u53f8\u5305\u62ecNetflix\u3001\u8c37\u6b4c\u3001Spotify\u548cMeta\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>PMSE\u9488\u5bf9\u5916\u56fd\u6570\u5b57\u670d\u52a1\u63d0\u4f9b\u5546\u7684\u589e\u503c\u7a0e\u89c4\u5219<\/strong><br>\u2705\u6ce8\u518c\u95e8\u69db\uff1a\u5e74\u8425\u4e1a\u989d6\u4ebf\u5370\u5c3c\u76fe\u6216\u5e74\u4ea4\u6613\u91cf12000\u7b14<br>\u2705\u5411\u5370\u5c3c\u7528\u6237\u6536\u53d6\u7684\u589e\u503c\u7a0e\u5fc5\u987b\u6309\u6708\u7f34\u7eb3\u3002<br>\u2705\u5916\u56fdPMSE\u4f9b\u5e94\u5546\u5c06\u83b7\u5f97PMSE\u589e\u503c\u7a0e\u4ee3\u6536\u4ebaID\uff08\u800c\u975e\u6807\u51c6NPPKP\uff09\u3002\u8fd9\u4e9b\u4f9b\u5e94\u5546\u81ea\u884c\u5f00\u5177\u53d1\u7968\uff0c\u5e76\u901a\u8fc7\u7b80\u5316\u7684\u6e20\u9053\u8fdb\u884c\u7533\u62a5\u3002<br>\u2705\u6807\u51c6\u7535\u5b50\u53d1\u7968\/Coretax\u7535\u5b50\u53d1\u7968\u4e0d\u9002\u7528\u4e8e\u975e\u5c45\u6c11\u4e2d\u5c0f\u4f01\u4e1a\u3002<br>\u2705\u6240\u6709\u6570\u5b57\u5546\u54c1\uff0c\u5305\u62ec\u7535\u5b50\u4e66\u3001\u7535\u5b50\u6742\u5fd7\u548c\u8ba2\u9605\u670d\u52a1\uff0c\u5747\u9700\u7f34\u7a0e\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u589e\u503c\u7a0e\u662f\u5426\u9002\u7528\u4e8e\u5411\u5370\u5c3c\u653f\u5e9c\u8fdb\u884c\u7684\u9500\u552e\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5411\u5370\u5c3c\u653f\u5e9c\u673a\u6784\uff08instansi\uff09\u7684\u9500\u552e\u5e76\u975e\u514d\u5f81\u589e\u503c\u7a0e\uff0c\u4f46\u5176\u5f81\u6536\u673a\u5236\u4e0e\u6807\u51c6\u7684B2B\u9500\u552e\u6709\u6240\u4e0d\u540c\u3002\u6839\u636e2022\u5e74\u7b2c59\/PMK.03\u53f7\u603b\u7edf\u4ee4\uff08\u7ecf2024\u5e74\u7b2c81\u53f7\u603b\u7edf\u4ee4\u4fee\u8ba2\uff09\uff0c\u653f\u5e9c\u673a\u6784\u88ab\u6307\u5b9a\u4e3a\u4ee3\u6263\u4ee3\u7f34\u673a\u6784\uff08pemungut PPN\uff09\uff0c\u8fd9\u610f\u5473\u7740\u5b83\u8d1f\u8d23\u4ee3\u6263\u4ee3\u7f34\u589e\u503c\u7a0e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e\u5411\u8be5\u673a\u6784\u4f9b\u8d27\u7684PKP\u4f9b\u5e94\u5546\uff08PKP rekanan pemerintah\uff09\u800c\u8a00\uff0c\u8fd9\u79cd\u60c5\u51b5\u7c7b\u4f3c\u4e8e\u51fa\u53e3\u3002\u8fdb\u9879\u589e\u503c\u7a0e\u5728\u91c7\u8d2d\u65f6\u4e0d\u65ad\u7d2f\u79ef\uff0c\u800c\u8be5\u673a\u6784\u5219\u76f4\u63a5\u4ece\u4ed8\u6b3e\u4e2d\u6263\u9664\u9500\u9879\u589e\u503c\u7a0e\uff0c\u8fd9\u5f80\u5f80\u5bfc\u81f4\u4f9b\u5e94\u5546\u957f\u671f\u5904\u4e8e\u8fdb\u9879\u589e\u503c\u7a0e\u8d85\u989d\u7f34\u7eb3\u7684\u5883\u5730\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636e\u7b2c 18 \u53f7 PMK 59\/2022 \u53f7\u6cd5\u4ee4\uff0c\u90e8\u5206\u4ea4\u6613\u65e0\u9700\u9884\u6263\u7a0e\u6b3e\uff0c\u5305\u62ec\u91d1\u989d\u4e0d\u8d85\u8fc7 2,000,000 \u5370\u5c3c\u76fe\u7684\u4ed8\u6b3e\u4ee5\u53ca\u4f7f\u7528\u653f\u5e9c\u4fe1\u7528\u5361\u652f\u4ed8\u7684\u8d2d\u4e70\u3002\u5728\u8fd9\u4e9b\u60c5\u51b5\u4e0b\uff0c\u9500\u552e\u65b9 PKP \u4ecd\u9700\u76f4\u63a5\u6536\u53d6\u589e\u503c\u7a0e\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5370\u5c3c\u589e\u503c\u7a0e\u9000\u7a0e\uff1a\u5916\u56fd\u516c\u53f8\u9700\u8981\u4e86\u89e3\u4ec0\u4e48<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5370\u5c3c\u589e\u503c\u7a0e\u9000\u7a0e\u6d41\u7a0b\uff08\u79f0\u4e3a\u201crestitusi PPN\u201d\uff09\u9002\u7528\u4e8e\u5df2\u6ce8\u518c\u7684PKP\u4f01\u4e1a\uff0c\u524d\u63d0\u662f\u5176\u8fdb\u9879\u589e\u503c\u7a0e\u8d85\u8fc7\u9500\u9879\u589e\u503c\u7a0e\u3002\u8fd9\u79cd\u60c5\u51b5\u5e38\u89c1\u4e8e\u51fa\u53e3\u5546\u3001\u8d44\u672c\u5bc6\u96c6\u578b\u884c\u4e1a\u3001\u653f\u5e9c\u4f9b\u5e94\u5546\u4ee5\u53ca\u5904\u4e8e\u8fd0\u8425\u521d\u671f\u9636\u6bb5\u7684\u516c\u53f8\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u81ea2026\u5e745\u67081\u65e5\u8d77\uff0cPMK\u7b2c28\u53f7\uff082026\u5e74\uff09\u6cd5\u89c4\u53d6\u4ee3\u4e86\u4e4b\u524d\u7684PMK\u7b2c39\/PMK.03\/2018\u53f7\u6cd5\u89c4\u53ca\u5176\u4fee\u6b63\u6848\u3002\u65b0\u89c4\u6536\u7d27\u4e86\u8d44\u683c\u8981\u6c42\u5e76\u964d\u4f4e\u4e86\u52a0\u901f\u8d54\u507f\u4e0a\u9650\uff0c\u56e0\u6b64\uff0c\u4f9d\u8d56\u5148\u524d\u95e8\u69db\u7684\u516c\u53f8\u5e94\u91cd\u65b0\u786e\u8ba4\u5176\u7acb\u573a\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u7c7b\u522b<\/strong><\/td><td><strong>\u5173\u952e\u8981\u6c42<\/strong><\/td><\/tr><tr><td>WP Kriteria Tertentu\uff08\u5408\u89c4\u7eb3\u7a0e\u4eba\uff09<\/td><td>\u8fde\u7eed\u4e09\u5e74\u6309\u65f6\u63d0\u4ea4SPT\u7533\u62a5\u8868\uff0c\u65e0\u6b20\u7a0e\uff0c\u8d22\u52a1\u62a5\u8868\u8fde\u7eed\u4e09\u5e74\u83b7\u5f97\u65e0\u4fdd\u7559\u610f\u89c1\u5ba1\u8ba1\u62a5\u544a\uff0c\u8fc7\u53bb\u4e94\u5e74\u65e0\u7a0e\u52a1\u72af\u7f6a\u8bb0\u5f55<\/td><\/tr><tr><td>WP Persyaratan Tertentu\uff08\u5177\u4f53\u8981\u6c42\uff09<\/td><td>\u6bcf\u4e2a\u7eb3\u7a0e\u671f\u589e\u503c\u7a0e\u8d85\u989d\u7f34\u7eb3\u989d\u4e0a\u9650\u4e3a10\u4ebf\u5370\u5c3c\u76fe\uff08\u6b64\u524d\u4e3a50\u4ebf\u5370\u5c3c\u76fe\uff09\uff0c\u4e14\u8be5\u7eb3\u7a0e\u671f\u5185\u7684\u603b\u4f9b\u5e94\u91cf\u4e0d\u5f97\u8d85\u8fc742\u4ebf\u5370\u5c3c\u76fe\u3002<\/td><\/tr><tr><td>PKP Berisiko Rendah\uff08\u4f4e\u98ce\u9669 PKP\uff09<\/td><td>\u4e0a\u5e02\u53d1\u884c\u4eba\u3001\u56fd\u6709\/\u5730\u65b9\u4f01\u4e1a\u3001\u7ecf\u8ba4\u8bc1\u7684\u7ecf\u8425\u8005\u53ca\u7c7b\u4f3c\u7c7b\u522b\uff1b\u81f3\u5c1180%\u7684\u4f9b\u5e94\u54c1\u5fc5\u987b\u662f\u51fa\u53e3\u6216\u4f9b\u5e94\u7ed9\u589e\u503c\u7a0e\u4ee3\u6263\u4ee3\u7f34\u4e70\u65b9\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u5370\u5c3c\u589e\u503c\u7a0e\u9000\u7a0e\uff1a\u5206\u6b65\u6307\u5357<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u901a\u8fc7 Coretax \u63d0\u4ea4\u6bcf\u6708\u589e\u503c\u7a0e\u7533\u62a5\u8868\uff08SPT Masa PPN\uff09\uff0c\u7533\u62a5\u8d85\u989d\u8fdb\u9879\u7a0e\u989d\u3002<\/li>\n\n\n\n<li>\u6839\u636e PMK 28\/2026 \u7684\u89c4\u5b9a\uff0c\u4e3a\u52a0\u5feb\u8d54\u507f\u8fdb\u7a0b\uff0c\u8bf7\u5728 SPT Masa PPN \u672c\u8eab\u5185\u586b\u5199 pengembalian pendahuluan \u5b57\u6bb5\uff0c\u800c\u4e0d\u662f\u5355\u72ec\u63d0\u4ea4\u7533\u8bf7\u3002<\/li>\n\n\n\n<li>\u5728\u4f9d\u8d56\u4e00\u4e2a\u6708\u7684\u671f\u9650\u4e4b\u524d\uff0c\u8bf7\u5148\u786e\u8ba4\u8be5\u516c\u53f8\u7b26\u5408\u4e0a\u8ff0\u4e09\u4e2a\u5408\u683c\u7c7b\u522b\u4e4b\u4e00\u3002<\/li>\n\n\n\n<li>\u4e0a\u4f20\u8bc1\u660e\u6587\u4ef6\uff1a\u6709\u6548\u7684\u7a0e\u52a1\u53d1\u7968\uff08Faktur Pajak\uff09\u3001\u6d77\u5173\u6587\u4ef6\u548c\u4ea4\u6613\u8bb0\u5f55<\/li>\n\n\n\n<li>\u7b49\u5f85 DJP \u7684\u884c\u653f\u5ba1\u67e5\uff08penelitian\uff09\uff0c\u5176\u8303\u56f4\u6bd4\u5168\u9762\u5ba1\u8ba1\uff08pemeriksaan\uff09\u8981\u7a84\u3002<\/li>\n\n\n\n<li>\u6536\u5230 SKPPKP \u5e76\u5c06\u9000\u6b3e\u9000\u81f3\u516c\u53f8\u94f6\u884c\u8d26\u6237\uff1b\u6216\u8005\uff0c\u5728\u4e0d\u5c5e\u4e8e\u52a0\u901f\u5904\u7406\u7c7b\u522b\u7684\u60c5\u51b5\u4e0b\uff0c\u6309\u6807\u51c6\u7684\u5341\u4e8c\u4e2a\u6708\u5ba1\u6838\u6d41\u7a0b\u8fdb\u884c\u5ba1\u6838\u3002<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u4e13\u4e1a\u63d0\u793a\uff1a<\/strong> <br>\u6839\u636e PMK 28\/2026 \u53f7\u6cd5\u4ee4\uff0c\u52a0\u901f\u8d54\u507f\u4e0a\u9650\u4ece\u6bcf\u4e2a\u7eb3\u7a0e\u671f 50 \u4ebf\u5370\u5c3c\u76fe\u964d\u81f3 10 \u4ebf\u5370\u5c3c\u76fe\u3002\u6b64\u524d\u7b26\u5408\u65e7\u95e8\u69db\u7684\u516c\u53f8\u5e94\u91cd\u65b0\u786e\u8ba4\u5176\u8d44\u683c\uff0c\u56e0\u4e3a\u8be5\u89c4\u5b9a\u8fd8\u4e3a\u7279\u5b9a\u8981\u6c42\u7c7b\u522b\u589e\u52a0\u4e86 42 \u4ebf\u5370\u5c3c\u76fe\u7684\u4f9b\u5e94\u91cf\u4e0a\u9650\u3002.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u5b9e\u9645\u6848\u4f8b\uff1a\u6839\u636e PMK 28\/2026 \u53f7\u6cd5\u4ee4\uff0c\u8fdb\u51fa\u53e3\u516c\u53f8\u53ef\u83b7\u5f97\u589e\u503c\u7a0e\u9000\u7a0e<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5047\u8bbe\u4e00\u5bb6 PT PMA \u516c\u53f8\u8fdb\u53e3\u539f\u6750\u6599\uff0c\u6bcf\u6b21\u53d1\u8d27\u90fd\u7f34\u7eb3 11% PPN \u8fdb\u53e3\u7a0e\uff0c\u5e76\u5728\u5176\u81ea\u5df1\u7684\u751f\u4ea7\u8bbe\u65bd\u4e2d\u751f\u4ea7\u6210\u54c1\u3002\u8be5\u516c\u53f8\u7684\u5927\u90e8\u5206\u4ea7\u54c1\u6839\u636e 2009 \u5e74\u7b2c 42 \u53f7 PPN \u6761\u4f8b\u7b2c 7 \u8282\u7b2c (2) \u6b3e\u4ee5\u96f6\u7a0e\u7387\u51fa\u53e3\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5176\u8fdb\u9879\u589e\u503c\u7a0e\u59cb\u7ec8\u9ad8\u4e8e\u9500\u9879\u589e\u503c\u7a0e\uff0c\u56e0\u6b64\u51e0\u4e4e\u6bcf\u4e2aSPT Masa PPN\u6700\u7ec8\u90fd\u4f1a\u51fa\u73b0\u591a\u7f34\u7a0e\u6b3e\u7684\u60c5\u51b5\u3002\u8fd9\u79cd\u5dee\u989d\u5e76\u975e\u7533\u62a5\u9519\u8bef\uff0c\u800c\u662f\u5176\u4ee511\u81f312%\u7684\u4ef7\u683c\u8d2d\u5165\uff0c\u800c\u4ee50%\u7684\u4ef7\u683c\u5728\u56fd\u5916\u9500\u552e\u7684\u7ed3\u6784\u6027\u7ed3\u679c\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8d54\u507f\u662f\u9884\u671f\u7684\u8865\u6551\u63aa\u65bd\u3002PMK 28\/2026 \u4e8e 2026 \u5e74 5 \u6708 1 \u65e5\u751f\u6548\uff0c\u53d6\u4ee3\u4e86 PMK 39\/2018 \u53ca\u5176\u4fee\u6b63\u6848 PMK 119\/2024\uff0c\u56e0\u6b64\uff0c\u8be5\u8865\u6551\u63aa\u65bd\u7684\u5b9e\u65bd\u901f\u5ea6\u53d6\u51b3\u4e8e\u516c\u53f8\u7b26\u5408\u54ea\u6761\u9014\u5f84\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7b2c\u4e00\u6b65\uff1a\u9009\u62e9\u9000\u6b3e\u9014\u5f84<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u521d\u6b65\u9000\u6b3e\u662f\u901a\u8fc7\u884c\u653f\u5ba1\u67e5\u800c\u4e0d\u662f\u5168\u9762\u5ba1\u6838\u6765\u6388\u4e88\u7684\uff0c\u5e76\u4e14\u4ec5\u6388\u4e88\u4e09\u4e2a\u56e2\u4f53\uff1aWP Kriteria Tertentu\u3001WP Persyaratan Tertentu \u548c PKP Berisiko Rendah\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Persyaratan Tertentu\uff08\u5370\u5c3c\u56fd\u5bb6\u516c\u5171\u91c7\u8d2d\u6cd5\uff09\u7684\u9014\u5f84\u5f88\u5c11\u9002\u7528\u4e8e\u8fd9\u5bb6\u516c\u53f8\u3002\u5bf9\u4e8ePKP\uff08\u5370\u5c3c\u56fd\u5bb6\u516c\u5171\u91c7\u8d2d\u6cd5\uff09\u800c\u8a00\uff0c\u589e\u503c\u7a0e\u8d85\u989d\u7f34\u7eb3\u4e0a\u9650\u4ece50\u4ebf\u5370\u5c3c\u76fe\u964d\u81f310\u4ebf\u5370\u5c3c\u76fe\uff0c\u800c\u603b\u4f9b\u5e94\u91cf\u4e0d\u5f97\u8d85\u8fc742\u4ebf\u5370\u5c3c\u76fe\u3002\u51fa\u53e3\u5236\u9020\u5546\u901a\u5e38\u5f88\u5feb\u5c31\u4f1a\u8d85\u8fc7\u8fd9\u4e00\u4f9b\u5e94\u4e0a\u9650\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u6837\u5c31\u53ea\u5269\u4e0b\u4e24\u4e2a\u73b0\u5b9e\u7684\u9009\u62e9\uff0c\u6bcf\u4e2a\u9009\u62e9\u90fd\u8981\u6839\u636e\u81ea\u8eab\u7684\u6807\u51c6\u8fdb\u884c\u8bc4\u4f30\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6b65\u9aa4\u4e8c\uff1a\u6d4b\u8bd5\u4e24\u6761\u8def\u5f84<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td>&nbsp;<\/td><td>WP Kriteria Tertentu<\/td><td>PKP Berisiko Rendah<\/td><\/tr><\/thead><tbody><tr><td>\u91cd\u70b9<\/td><td>\u5408\u89c4\u8bb0\u5f55<\/td><td>\u4f01\u4e1a\u6982\u51b5\u548c\u4e1a\u52a1\u7ec4\u5408<\/td><\/tr><tr><td>\u5173\u952e\u6d4b\u8bd5<\/td><td>\u6309\u65f6\u63d0\u4ea4SPT\u7533\u62a5\u8868\uff0c\u65e0\u6b20\u7a0e\uff0c\u4e14\u8fde\u7eed\u4e09\u5e74\u7ecf\u5ba1\u8ba1\u5e76\u83b7\u5f97\u65e0\u4fdd\u7559\u610f\u89c1\uff08WTP\uff09\u3002\u65e0\u89e3\u91ca\u6027\u6bb5\u843d\u6216\u91cd\u8ff0\uff0c\u8fc7\u53bb\u4e09\u5e74\u4e2d\u65e0\u8d85\u8fc75%\u7684\u8d22\u52a1\u635f\u76ca\u66f4\u6b63\uff0c\u5e76\u5bf9\u4efb\u4f55SP2DK\uff08\u7a0e\u52a1\u95ee\u9898\uff09\u4f5c\u51fa\u56de\u5e94\u3002<\/td><td>\u5c5e\u4e8e Pasal 13 \u7c7b\u522b\uff0c\u4f8b\u5982 AEO \u6216\u62e5\u6709\u751f\u4ea7\u57fa\u5730\u7684\u5236\u9020\u5546\u3002\u5728\u6240\u7533\u62a5\u671f\u95f4\uff0c\u81f3\u5c11\u6709 80% \u7684\u603b\u4f9b\u5e94\u91cf\u548c\u51fa\u53e3\u91cf\u6765\u81ea\u7b26\u5408\u6761\u4ef6\u7684\u6d3b\u52a8\u3002<\/td><\/tr><tr><td>\u5178\u578b\u5408\u8eab<\/td><td>\u4fe1\u8a89\u826f\u597d\u7684\u51fa\u53e3\u5546\uff0c\u62e5\u6709\u826f\u597d\u7684\u5ba1\u8ba1\u8bb0\u5f55<\/td><td>\u51fa\u53e3\u4efd\u989d\u9ad8\u7684\u5236\u9020\u5546<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u6b65\u9aa4\u4e09\uff1a\u6848\u4ef6\u88c1\u51b3\u5730\u70b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5047\u8bbe\u8be5\u516c\u53f8\u51fa\u53e3 85% \u7684\u4ea7\u54c1\uff0c\u5e76\u6301\u6709\u65e0\u4fdd\u7559\u610f\u89c1\u7684\u5ba1\u8ba1\u62a5\u544a\uff0c\u4f46\u91cd\u8ff0\u4e86\u4e0a\u4e00\u5e74\u5ea6\u7684\u8d22\u52a1\u62a5\u8868\u4ee5\u7ea0\u6b63\u9519\u8bef\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ec5\u51ed\u91cd\u8ff0\u58f0\u660e\u5c31\u6392\u9664\u4e86\u7279\u6b8a\u60c5\u51b5\u6807\u51c6\uff08Kriteria Tertentu\uff09\u3002\u8be5\u516c\u53f8\u4ecd\u53ef\u4f5c\u4e3a\u4f4e\u6536\u5165\u4f01\u4e1a\uff08Berisiko Rendah PKP\uff09\u7533\u8bf7\uff0c\u56e0\u4e3a\u5b83\u662f\u4e00\u5bb6\u62e5\u6709\u751f\u4ea7\u8bbe\u65bd\u7684\u5236\u9020\u5546\uff0c\u4e14\u5176\u51fa\u53e3\u4efd\u989d\u8d85\u8fc7\u4e8680%\u95e8\u69db\u3002\u4e00\u6761\u9014\u5f84\u5931\u8d25\u5e76\u4e0d\u610f\u5473\u7740\u53e6\u4e00\u6761\u9014\u5f84\u4e5f\u5931\u6548\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">80% \u6d4b\u8bd5\u5e76\u975e\u4e00\u6b21\u6027\u68c0\u67e5\u3002\u4e39\u9ea6\u7a0e\u52a1\u5c40 (DJP) \u4f1a\u5c06\u5176\u5e94\u7528\u4e8e\u6bcf\u4e2a\u7533\u62a5\u7684\u7eb3\u7a0e\u671f\uff0c\u5305\u62ec\u5e74\u7ec8\u671f\uff0c\u5e76\u5c06\u514d\u7a0e\u4f9b\u5e94\u548c\u4e0d\u9700\u7f34\u7eb3\u589e\u503c\u7a0e\u7684\u4f9b\u5e94\u6392\u9664\u5728\u8ba1\u7b97\u4e4b\u5916\u3002\u56e0\u6b64\uff0c\u5373\u4f7f\u5e74\u5ea6\u6bd4\u7387\u770b\u8d77\u6765\u826f\u597d\uff0c\u5355\u4e2a\u6708\u4efd\u7684\u51fa\u53e3\u75b2\u8f6f\u4e5f\u53ef\u80fd\u5bfc\u81f4\u67d0\u4e2a\u7eb3\u7a0e\u671f\u7684\u7533\u62a5\u9762\u4e34\u98ce\u9669\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7b2c\u56db\u6b65\uff1a\u4ece\u63d0\u4ea4\u7533\u8bf7\u5230\u652f\u4ed8\u6b3e\u9879<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f4e\u98ce\u9669\u72b6\u6001\u7533\u8bf7\u901a\u8fc7Coretax\u7cfb\u7edf\u4ee5\u7535\u5b50\u65b9\u5f0f\u63d0\u4ea4\uff0c15\u4e2a\u5de5\u4f5c\u65e5\u5185\u5373\u53ef\u83b7\u5f97\u5ba1\u6279\u7ed3\u679c\u3002\u7533\u8bf7\u9000\u7a0e\u540e\uff0cDJP\u5c06\u5bf9\u9884\u6263\u7a0e\u5355\u3001Faktur Pajak\uff08\u7a0e\u53f7\uff09\u548c\u8fdb\u53e3\u6587\u4ef6\u8fdb\u884c\u7cfb\u7edf\u5ba1\u6838\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u672a\u901a\u8fc7\u9a8c\u8bc1\u7684\u8fdb\u9879\u589e\u503c\u7a0e\u4e0d\u8ba1\u5165\u8d85\u989d\u652f\u4ed8\u90e8\u5206\u3002\u56e0\u6b64\uff0c\u5bf9\u4e8e\u8fdb\u53e3\u5546\u800c\u8a00\uff0c\u6bcf\u7b14 PPN \u8fdb\u53e3\u62b5\u514d\u90fd\u9700\u8981\u4e0e\u5176\u6d77\u5173\u5355\u636e\u548c\u6709\u6548\u7684 Faktur Pajak\uff08\u8fdb\u9879\u7a0e\u989d\u62b5\u514d\u51ed\u8bc1\uff09\u76f8\u7b26\uff0c\u7136\u540e\u624d\u80fd\u63d0\u4ea4 SPT Masa PPN\uff08\u8fdb\u9879\u7a0e\u989d\u62b5\u514d\u51ed\u8bc1\uff09\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u679c\u5ba1\u6838\u786e\u8ba4\u5b58\u5728\u8d85\u989d\u4ed8\u6b3e\uff0cDJP \u5c06\u5728\u6536\u5230\u7533\u8bf7\u540e\u4e00\u4e2a\u6708\u5185\u7b7e\u53d1 SKPPKP\u3002\u5982\u679c\u6279\u51c6\u7684\u91d1\u989d\u4f4e\u4e8e\u7533\u8bf7\u91d1\u989d\uff0c\u516c\u53f8\u53ef\u4ee5\u91cd\u65b0\u7533\u8bf7\u5dee\u989d\u3002\u4f46\u524d\u63d0\u662f\u5c1a\u672a\u5f00\u59cb\u5ba1\u8ba1\u6216\u516c\u5f00\u7684\u521d\u6b65\u8bc1\u636e\u5ba1\u67e5\uff0c\u4e14\u7533\u8bf7\u5fc5\u987b\u5728\u8bc4\u4f30\u671f\u5c4a\u6ee1\u524d\u81f3\u5c11\u4e24\u5e74\u63d0\u4ea4\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u521d\u6b65\u9000\u6b3e\u51b3\u5b9a\u5e76\u975e\u6700\u7ec8\u88c1\u51b3\uff0cDJP \u4e4b\u540e\u4ecd\u6709\u53ef\u80fd\u5bf9\u8be5\u671f\u95f4\u8fdb\u884c\u5ba1\u8ba1\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7b2c\u4e94\u6b65\uff1a\u5b9e\u7528\u8981\u70b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636e PMK 39\/2018 \u6388\u4e88\u7684\u6307\u5b9a\u5728 PMK 28\/2026 \u751f\u6548\u65f6\u88ab\u64a4\u9500\uff0c\u91cd\u65b0\u7533\u8bf7\u4ec5\u5728 2026 \u5e74 6 \u6708 1 \u65e5\u81f3 10 \u65e5\u671f\u95f4\u5f00\u653e\u3002\u5408\u89c4\u72b6\u6001\u4e0d\u518d\u7ee7\u627f\u81ea\u65e7\u5236\u5ea6\u3002.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6bcf\u6708\u8ddf\u8e2a\u51fa\u53e3\u4efd\u989d\u4e0e 80% \u9608\u503c\u7684\u5bf9\u6bd4\u60c5\u51b5\uff0c\u800c\u4e0d\u4ec5\u4ec5\u662f\u5728\u5e74\u5e95\u3002.<\/li>\n\n\n\n<li>\u5728\u63d0\u4ea4\u6bcf\u4e2a SPT Masa PPN \u4e4b\u524d\uff0c\u6838\u5bf9 Faktur Pajak \u548c\u6d77\u5173\u6587\u4ef6\u3002.<\/li>\n\n\n\n<li>\u907f\u514d\u91cd\u8ff0\u8d22\u52a1\u62a5\u8868\uff0c\u5e76\u6309\u65f6\u56de\u7b54\u6240\u6709 SP2DK \u95ee\u9898\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u5370\u5c3c\u7a0e\u52a1\u670d\u52a1\u516c\u53f8\u63d0\u4f9b\u7684\u6301\u7eed\u652f\u6301\u6709\u52a9\u4e8e\u786e\u4fdd\u6bcf\u6708SPT Masa PPN\u7533\u62a5\u3001Faktur Pajak\u6e05\u5173\u548c\u6d77\u5173\u5bf9\u8d26\u7684\u4e00\u81f4\u6027\uff0c\u5e76\u5e2e\u52a9\u8bc4\u4f30\u54ea\u6761PMK 28\/2026\u9014\u5f84\u6700\u9002\u5408\u516c\u53f8\u3002\u8fd9\u4e9b\u901a\u5e38\u662f\u51b3\u5b9a\u8d54\u507f\u7533\u8bf7\u5728\u5370\u5c3c\u7a0e\u52a1\u5c40\uff08DJP\uff09\u5ba1\u6838\u4e2d\u8fdb\u5c55\u901f\u5ea6\u7684\u5173\u952e\u56e0\u7d20\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5916\u56fd\u4f01\u4e1a\u589e\u503c\u7a0e\u53d1\u7968\u89c4\u5219<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6240\u6709\u7a0e\u52a1\u673a\u5173\u90fd\u5fc5\u987b\u4e3a\u6bcf\u7b14\u5e94\u7a0e\u4ea4\u6613\u5f00\u5177\u6709\u6548\u7684\u7a0e\u52a1\u53d1\u7968\uff08faktur pajak\uff09\u3002\u81ea2016\u5e74\u8d77\uff0c\u5370\u5c3c\u5f3a\u5236\u63a8\u884c\u7535\u5b50\u53d1\u7968\uff0c\u800cCoretax\u5728\u6b64\u57fa\u7840\u4e0a\u66f4\u8fdb\u4e00\u6b65\uff0c\u63d0\u51fa\u4e86\u5b9e\u65f6\u6e05\u7b97\u7684\u8981\u6c42\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6709\u6548\u7684\u589e\u503c\u7a0e\u53d1\u7968\u5fc5\u987b\u5305\u542b\u552f\u4e00\u7684NSFP\u5e8f\u5217\u53f7\uff08\u7531DGT\u9884\u5148\u5206\u914d\uff09\u3001\u5356\u65b9\u548c\u4e70\u65b9NPWP\u3001\u4ea4\u6613\u65e5\u671f\u3001\u5546\u54c1\u63cf\u8ff0\u4ee5\u53ca\u9002\u7528\u7684\u589e\u503c\u7a0e\u989d\u3002\u4e0d\u5408\u89c4\u7684\u53d1\u7968\u5c06\u6309\u6bcf\u65e5\u5e94\u7f34\u589e\u503c\u7a0e\u989d\u76842%\u5904\u4ee5\u7f5a\u6b3e\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u589e\u503c\u7a0e\u53d1\u7968\u5408\u89c4\u6027\u68c0\u67e5\u6e05\u5355<\/strong><br>\u2705\u7531\u7a0e\u52a1\u603b\u5c40 (DGT) \u9881\u53d1\u7684\u552f\u4e00\u7a0e\u52a1\u53d1\u7968\u5e8f\u5217\u53f7 (NSFP)\u3002<br>\u2705\u5356\u5bb6\u540d\u79f0\u548cNPWP <br>\u2705\u4e70\u5bb6\u59d3\u540d\u3001NPWP\uff08\u6216\u5916\u56fd\u4e70\u5bb6\u7684\u62a4\u7167\uff09\u548c\u5730\u5740<br>\u2705\u53d1\u7968\u5f00\u5177\u65e5\u671f<br>\u2705\u5546\u54c1\u6216\u670d\u52a1\u7684\u63cf\u8ff0\u3001\u6570\u91cf\u548c\u5355\u4ef7<br>\u2705\u589e\u503c\u7a0e\u91d1\u989d\u5df2\u4f7f\u7528\u9002\u7528\u7684DPP\u6b63\u786e\u8ba1\u7b97\u3002<br>\u2705\u4e8c\u7ef4\u7801\uff08\u7531Coretax\u5728\u6e05\u5173\u65f6\u751f\u6210\uff09<br>\u2705\u53d1\u7968\u5fc5\u987b\u81f3\u5c11\u4fdd\u755910\u5e74<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u589e\u503c\u7a0e\u7533\u62a5\u622a\u6b62\u65e5\u671f\u548c\u5904\u7f5a<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u589e\u503c\u7a0e\u6708\u5ea6\u7533\u62a5\u8868\uff08SPT Masa PPN\uff09\u5fc5\u987b\u5728\u6b21\u6708\u5e95\u524d\u63d0\u4ea4\u5e76\u7f34\u7eb3\u3002\u4f8b\u5982\uff0c3\u6708\u4efd\u6536\u53d6\u7684\u589e\u503c\u7a0e\u5fc5\u987b\u57284\u670830\u65e5\u524d\u7533\u62a5\u5e76\u7f34\u7eb3\u3002\u903e\u671f\u7533\u62a5\u4e0d\u4ec5\u4f1a\u9020\u6210\u7ecf\u6d4e\u635f\u5931\uff0c\u8fd8\u53ef\u80fd\u5bfc\u81f4\u7a0e\u52a1\u5ba1\u8ba1\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u5173\u952e\u622a\u6b62\u65e5\u671f\u548c\u5904\u7f5a\u63aa\u65bd<\/strong><br>\u2705\u6bcf\u6708\u589e\u503c\u7a0e\u7533\u62a5\uff1a\u6b21\u6708\u5e95<br>\u2705\u903e\u671f\u589e\u503c\u7a0e\u7533\u62a5\uff1a\u6bcf\u4efd\u7533\u62a5\u8868\u7f5a\u6b3e500,000\u5370\u5c3c\u76fe<br>\u2705\u7533\u62a5\u4e0d\u5b9e\u6216\u6b3a\u8bc8\uff1a\u6700\u9ad8\u53ef\u5904\u4ee5100%\u589e\u503c\u7a0e\u5c11\u7f34\u7f5a\u6b3e<br>\u2705\u6b21\u670820\u65e5\u4e4b\u540e\u4e0a\u4f20\u7684\u53d1\u7968\uff1a\u4e0d\u7b26\u5408\u589e\u503c\u7a0e\u62b5\u514d\u6761\u4ef6\u3002<br>\u2705\u672a\u5728\u8d85\u8fc7\u9608\u503c\u65f6\u8fdb\u884c\u767b\u8bb0\uff1a\u8ffd\u6eaf\u5206\u914d\u589e\u503c\u7a0e\u8d1f\u503a\uff08\u539f\u7a0e\u989d\uff09\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5916\u56fd\u516c\u53f8\u5b9e\u7528\u5408\u89c4\u7b56\u7565<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8981\u60f3\u6210\u529f\u5e94\u5bf9\u5370\u5c3c\u589e\u503c\u7a0e\uff0c\u9700\u8981\u91c7\u53d6\u79ef\u6781\u4e3b\u52a8\u7684\u65b9\u5f0f\uff0c\u5c24\u5176\u662f\u57282025\u5e74\u53ca2026\u5e74\u76d1\u7ba1\u53d8\u5316\u5feb\u901f\u7684\u60c5\u51b5\u4e0b\u3002\u5c3d\u65e9\u5efa\u7acb\u5408\u89c4\u57fa\u7840\u8bbe\u65bd\u53ef\u4ee5\u907f\u514d\u65e5\u540e\u4ee3\u4ef7\u9ad8\u6602\u7684\u88ab\u52a8\u8865\u6551\u63aa\u65bd\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u5916\u56fd\u4f01\u4e1a\u5408\u89c4\u5de5\u4f5c\u7684\u4e94\u5927\u4f18\u5148\u4e8b\u9879<\/strong><br>\u2705\u6210\u7acb\u6cd5\u4eba\u5b9e\u4f53\u540e\uff0c\u7acb\u5373\u6ce8\u518c\u53c2\u52a0NPWP\u548cPKP\u3002<br>\u2705\u5728\u4efb\u4f55\u7533\u62a5\u622a\u6b62\u65e5\u671f\u4e4b\u524d\uff0c\u5168\u9762\u8fc1\u79fb\u5230Coretax\u5e76\u5145\u5206\u6d4b\u8bd5ERP\u96c6\u6210\u3002<br>\u2705\u5bf9\u5185\u90e8\u8d22\u52a1\u56e2\u961f\u8fdb\u884cDPP Nilai Lain\u516c\u5f0f\u548c\u5962\u4f88\u54c1\u5206\u7c7b\u65b9\u9762\u7684\u57f9\u8bad<br>\u2705\u5b9e\u65bd\u6708\u5ea6\u589e\u503c\u7a0e\u6838\u5bf9\u6d41\u7a0b\uff0c\u4ee5\u4fbf\u53ca\u65e9\u53d1\u73b0\u8fdb\u9879\u7a0e\u989d\/\u9500\u9879\u7a0e\u989d\u4e0d\u5339\u914d\u7684\u60c5\u51b5\u3002<br>\u2705\u59d4\u4efb\u4e00\u540d\u5408\u683c\u7684\u5370\u5c3c\u7a0e\u52a1\u987e\u95ee\uff0c\u8d1f\u8d23\u76d1\u63a7PMK\uff08\u5370\u5c3c\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\uff09\u7684\u6700\u65b0\u52a8\u6001\u548c\u5ba1\u8ba1\u98ce\u9669\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u8d44\u672c\u5bc6\u96c6\u578b\u4f01\u4e1aPT 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PMA\u516c\u53f8\u5728\u4e00\u4f4d\u65b0\u5230\u4efb\u7684\u8463\u4e8b\u7684KITAS\uff08\u7a0e\u52a1\u4ece\u4e1a\u4eba\u5458\u8d44\u683c\u8ba4\u8bc1\uff09\u5c1a\u672a\u5b8c\u6210\u7684\u60c5\u51b5\u4e0b\uff0c\u5c31\u4efb\u547d\u5176\u4e3aCoretax\u7cfb\u7edf\u4e2d\u7684\u8d1f\u8d23\u4eba\u3002\u7531\u4e8e\u8be5\u8463\u4e8b\u7684\u4e2a\u4ebaNPWP\uff08\u7a0e\u52a1\u4ece\u4e1a\u4eba\u5458\u8d44\u683c\u8ba4\u8bc1\uff09\u72b6\u6001\u4e0eCoretax\u7684PIC\uff08\u7a0e\u52a1\u4ece\u4e1a\u4eba\u5458\u8d44\u683c\u8ba4\u8bc1\uff09\u9a8c\u8bc1\u7ed3\u679c\u4e0d\u5339\u914d\uff0c\u5bfc\u81f4\u8be5\u516c\u53f8\u7535\u5b50\u53d1\u7968\u7cfb\u7edf\u88ab\u51bb\u7ed3\u8fd1\u4e09\u5468\uff0c\u800c\u8fd9\u6070\u597d\u662f\u5176\u589e\u503c\u7a0e\u7533\u62a5\u7684\u622a\u6b62\u65e5\u671f\u3002\u5982\u679c\u5148\u5b8c\u6210KITAS\u548c\u4e2a\u4ebaNPWP\u7684\u5ba1\u6279\uff0c\u518d\u8fdb\u884cCoretax PIC\u7684\u5206\u914d\uff0c\u800c\u4e0d\u662f\u540c\u65f6\u8fdb\u884c\u8fd9\u4e24\u9879\u6d41\u7a0b\uff0c\u5c31\u80fd\u907f\u514d\u51fa\u73b0\u8fd9\u79cd\u74f6\u9888\u3002.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bb8\u591a\u5916\u8d44\u4f01\u4e1a\u5e26\u6765\u4e86 <a href=\"https:\/\/businesshubasia.com\/zh\/services\/tax-consultant-indonesia\/\">\u5370\u5ea6\u5c3c\u897f\u4e9a\u7a0e\u52a1\u987e\u95ee<\/a> \u4e00\u65e6\u8fdb\u53e3\u3001\u51fa\u53e3\u6216\u653f\u5e9c\u4f9b\u5e94\u6d3b\u52a8\u4ea7\u751f\u6301\u7eed\u7684\u589e\u503c\u7a0e\u9000\u7a0e\uff0c\u56e0\u4e3a\u73b0\u5728\u7684\u8d44\u683c\u53d6\u51b3\u4e8e\u6ee1\u8db3 PMK 28\/2026 \u89c4\u5b9a\u7684\u4e09\u4e2a\u7279\u5b9a\u7c7b\u522b\u4e4b\u4e00\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u6458\u8981\uff1a\u4e3a\u4ec0\u4e48\u5370\u5c3c\u589e\u503c\u7a0e\u7684\u6b63\u786e\u5b9e\u65bd\u81f3\u5173\u91cd\u8981\u3002<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5370\u5c3c\u662f\u4e1c\u5357\u4e9a\u6700\u5177\u6d3b\u529b\u7684\u5e02\u573a\u4e4b\u4e00\uff0cGDP\u8d85\u8fc71.4\u4e07\u4ebf\u7f8e\u5143\uff0c\u4e2d\u4ea7\u9636\u7ea7\u4eba\u53e3\u8d85\u8fc71.3\u4ebf\u3002\u6b63\u786e\u7f34\u7eb3\u589e\u503c\u7a0e\u4e0d\u4ec5\u4ec5\u662f\u5408\u89c4\u95ee\u9898\uff0c\u66f4\u662f\u5728\u8fd9\u4e2a\u5e02\u573a\u4e2d\u4fe1\u8a89\u5353\u8457\u7684\u57fa\u77f3\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4eceCoretax\u7535\u5b50\u53d1\u7968\u7cfb\u7edf\u7684\u5168\u9762\u6539\u9769\u5230\u9488\u5bf9\u5962\u4f88\u54c1\u7684\u7cbe\u7ec6\u5316\u7a0e\u7387\u7ed3\u6784\uff0c\u5370\u5c3c\u57282025\u5e74\u63a8\u51fa\u7684\u4e00\u7cfb\u5217\u6539\u9769\u63aa\u65bd\uff0c\u4ee5\u53ca\u5c06\u6301\u7eed\u52302026\u5e74\u7684\u5404\u9879\u4e3e\u63aa\uff0c\u90fd\u8868\u660e\u5370\u5c3c\u6b63\u5728\u6784\u5efa\u4e00\u4e2a\u66f4\u52a0\u900f\u660e\u3001\u6570\u5b57\u5316\u7ba1\u7406\u7684\u7a0e\u6536\u73af\u5883\u3002\u5982\u4eca\u6295\u8d44\u5efa\u8bbe\u5b8c\u5584\u589e\u503c\u7a0e\u57fa\u7840\u8bbe\u65bd\u7684\u5916\u56fd\u516c\u53f8\u5c06\u4f1a\u53d1\u73b0\uff0c\u968f\u77402026\u5e74\u53ca\u4ee5\u540e\u6267\u6cd5\u529b\u5ea6\u7684\u52a0\u5927\uff0c\u5408\u89c4\u6d41\u7a0b\u5c06\u66f4\u52a0\u987a\u7545\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u65e0\u8bba\u662f\u6ce8\u518c PKP\u3001\u4e86\u89e3\u5370\u5ea6\u5c3c\u897f\u4e9a\u7684\u589e\u503c\u7a0e\u9000\u7a0e\u6d41\u7a0b\uff0c\u8fd8\u662f\u89e3\u8bfb\u589e\u503c\u7a0e\u53f7\u5bf9\u4f01\u4e1a\u7684\u610f\u4e49\uff0c\u5173\u952e\u5728\u4e8e\u5c3d\u65e9\u884c\u52a8\u3001\u4fdd\u6301\u4fe1\u606f\u7075\u901a\uff0c\u5e76\u4e0e\u4e86\u89e3\u5f53\u5730\u60c5\u51b5\u7684\u987e\u95ee\u5408\u4f5c\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e9a\u6d32\u5546\u52a1\u4e2d\u5fc3\u4e3a\u5916\u56fd\u516c\u53f8\u63d0\u4f9bPKP\u6ce8\u518c\u3001\u589e\u503c\u7a0e\u9000\u7a0e\u7533\u8bf7\u548c\u6301\u7eed\u589e\u503c\u7a0e\u5408\u89c4\u65b9\u9762\u7684\u652f\u6301\u3002\u6211\u4eec\u968f\u65f6\u51c6\u5907\u4e3a\u60a8\u63d0\u4f9b\u5e2e\u52a9\u3002 <a href=\"https:\/\/businesshubasia.com\/zh\/services\/tax-reporting-service-indonesia\/\">\u7a0e\u52a1\u7533\u62a5\u6d41\u7a0b<\/a> \u7b26\u5408\u5370\u5c3c\u7a0e\u6cd5\u89c4\u5b9a\u3002.<\/p>","protected":false},"excerpt":{"rendered":"<p>For any foreign company looking to operate or expand in Indonesia, understanding VAT Indonesia is not optional. It is a legal obligation that shapes pricing, cash flow, and compliance strategy from day one. Indonesia&#8217;s VAT landscape has evolved rapidly, and in 2026 the framework is sharper than ever. From updated rate structures to a fully [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":7912,"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-7826","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\/7826","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\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/comments?post=7826"}],"version-history":[{"count":23,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/7826\/revisions"}],"predecessor-version":[{"id":11152,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/7826\/revisions\/11152"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/media\/7912"}],"wp:attachment":[{"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/media?parent=7826"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/categories?post=7826"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/tags?post=7826"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/country?post=7826"},{"taxonomy":"service-category","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/service-category?post=7826"}],"curies":[{"name":"\u53ef\u6e7f\u6027\u7c89\u5242","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}