{"id":8017,"date":"2026-03-27T11:13:40","date_gmt":"2026-03-27T04:13:40","guid":{"rendered":"https:\/\/businesshubasia.com\/"},"modified":"2026-07-19T13:14:14","modified_gmt":"2026-07-19T06:14:14","slug":"tax-in-indonesia","status":"publish","type":"post","link":"https:\/\/businesshubasia.com\/zh\/tax-in-indonesia\/","title":{"rendered":"\u5916\u56fd\u4e2a\u4eba\u6295\u8d44\u8005\u5982\u4f55\u5c31\u5176\u5728\u5370\u5c3c\u7684\u6536\u5165\u7eb3\u7a0e"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u5373\u4f7f\u8fdc\u5728\u5343\u91cc\u4e4b\u5916\uff0c\u4e86\u89e3\u5370\u5c3c\u7684\u7a0e\u6536\u5236\u5ea6\u5bf9\u4e8e\u4efb\u4f55\u5728\u5370\u5c3c\u5883\u5185\u83b7\u5f97\u6536\u5165\u7684\u5916\u56fd\u4eba\u58eb\u90fd\u81f3\u5173\u91cd\u8981\u3002\u5370\u5c3c\u5b9e\u884c\u6765\u6e90\u5730\u5f81\u7a0e\u539f\u5219\uff0c\u8fd9\u610f\u5473\u7740\u5728\u5176\u5883\u5185\u4ea7\u751f\u7684\u6536\u5165\u9700\u7f34\u7eb3\u6240\u5f97\u7a0e\u3002 <a href=\"https:\/\/www.pajak.go.id\/\" target=\"_blank\" rel=\"noopener\">\u5370\u5c3c\u7a0e<\/a>, \u65e0\u8bba\u6536\u6b3e\u4eba\u5c45\u4f4f\u5728\u4f55\u5904\uff0c\u5bf9\u4e8e\u53c2\u4e0e\u79df\u8d41\u8d44\u91d1\u6c60\u5b89\u6392\u3001\u5df4\u5398\u5c9b\u522b\u5885\u6536\u76ca\u6216\u5176\u4ed6\u7c7b\u4f3c\u623f\u5730\u4ea7\u76f8\u5173\u6536\u5165\u7ed3\u6784\u7684\u5916\u56fd\u6295\u8d44\u8005\u800c\u8a00\uff0c\u8fd9\u5177\u6709\u76f4\u63a5\u800c\u5b9e\u9645\u7684\u5f71\u54cd\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u672c\u6587\u8be6\u7ec6\u89e3\u8bfb\u4e86\u5916\u56fd\u6295\u8d44\u8005\u9700\u8981\u4e86\u89e3\u7684\u5173\u952e\u7a0e\u6536\u89c4\u5219\uff0c\u4ece\u9884\u6263\u7a0e\u4e49\u52a1\u5230\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u4f18\u60e0\uff0c\u5e76\u4e3a\u5916\u56fd\u4eba\u548c\u4fa8\u6c11\u5728\u5370\u5c3c\u5904\u7406\u6240\u5f97\u7a0e\u63d0\u4f9b\u4e86\u5b9e\u7528\u6307\u5bfc\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1. \u5370\u5ea6\u5c3c\u897f\u4e9a\u7684\u6765\u6e90\u5730\u5f81\u7a0e\u539f\u5219\u53ca\u5370\u5ea6\u5c3c\u897f\u4e9a\u7684\u7a0e\u6536<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5370\u5c3c\u7684\u7a0e\u6536\u5236\u5ea6\u5e76\u975e\u4ec5\u4ee5\u5c45\u6c11\u8eab\u4efd\u6765\u786e\u5b9a\u7eb3\u7a0e\u4e49\u52a1\uff0c\u800c\u662f\u91c7\u7528\u6765\u6e90\u5730\u5f81\u7a0e\u539f\u5219\u3002\u8fd9\u610f\u5473\u7740\uff0c\u65e0\u8bba\u6536\u5165\u8005\u662f\u8c01\u6216\u5c45\u4f4f\u5730\u5728\u54ea\u91cc\uff0c\u53ea\u8981\u5176\u6765\u6e90\u4e8e\u5370\u5c3c\u5883\u5185\uff0c\u5747\u9700\u7f34\u7eb3\u5370\u5c3c\u7a0e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u4e00\u539f\u5219\u5bf9\u4e8e\u5728\u5370\u5c3c\u6295\u8d44\u623f\u5730\u4ea7\u6216\u5546\u4e1a\u9879\u76ee\u7684\u5916\u56fd\u6295\u8d44\u8005\u5c24\u4e3a\u91cd\u8981\u3002\u5f53\u975e\u5c45\u6c11\u4e2a\u4eba\u83b7\u5f97\u6e90\u81ea\u5370\u5c3c\u7684\u6536\u5165\u65f6\uff0c\u8be5\u6536\u5165\u5373\u5c5e\u4e8e\u5370\u5c3c\u7684\u7a0e\u6536\u7ba1\u8f96\u8303\u56f4\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8be5\u6846\u67b6\u4e2d\u7684\u4e00\u4e2a\u5173\u952e\u6982\u5ff5\u662f\u201c\u4e0d\u52a8\u4ea7\u6536\u5165\u201d\u3002\u6839\u636e\u5370\u5c3c\u7a0e\u6cd5\u4ee5\u53ca\u5370\u5c3c\u7b7e\u7f72\u7684\u5927\u591a\u6570\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\uff08DTA\uff09\uff0c\u4f4d\u4e8e\u5370\u5c3c\u5883\u5185\u7684\u4e0d\u52a8\u4ea7\u7684\u79df\u91d1\u6536\u5165\u6216\u6536\u76ca\u5747\u88ab\u89c6\u4e3a\u4e0d\u52a8\u4ea7\u6536\u5165\u3002\u4f8b\u5982\uff0c\u5df4\u5398\u5c9b\u522b\u5885\u7684\u79df\u91d1\u6536\u76ca\u5c31\u5b8c\u5168\u5c5e\u4e8e\u6b64\u7c7b\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e\u5916\u56fd\u6295\u8d44\u8005\u800c\u8a00\uff0c\u8fd9\u610f\u5473\u7740\u5370\u5c3c\u7684\u7a0e\u6536\u5728\u8d44\u91d1\u5206\u914d\u65f6\u5373\u5df2\u751f\u6548\uff0c\u751a\u81f3\u5728\u8d44\u91d1\u79bb\u5f00\u5370\u5c3c\u4e4b\u524d\u5c31\u5df2\u5f00\u59cb\u5f81\u7a0e\u3002\u4ee3\u6263\u4ee3\u7f34\u7a0e\u6b3e\u7684\u4e49\u52a1\u5728\u4e8e\u652f\u4ed8\u6b3e\u9879\u7684\u5370\u5c3c\u5b9e\u4f53\uff0c\u800c\u975e\u5916\u56fd\u4e2a\u4eba\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2. PPh Pasal 26\uff1a\u5916\u56fd\u4e2a\u4eba\u9884\u6263\u7a0e<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5370\u5c3c\u5411\u5916\u56fd\u6295\u8d44\u8005\u5f81\u6536\u7a0e\u6b3e\u7684\u4e3b\u8981\u673a\u5236\u662f PPh Pasal 26\uff0c\u5373\u9002\u7528\u4e8e\u975e\u5c45\u6c11\u4e2a\u4eba\u548c\u5b9e\u4f53\u7684\u5370\u5c3c\u9884\u6263\u7a0e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e\u5411\u5916\u56fd\u4e2a\u4eba\u5206\u914d\u7684\u6b3e\u9879\uff0cPPh 26 \u6807\u51c6\u7a0e\u7387\u4e3a 20%\u3002\u8fd9\u610f\u5473\u7740\u7a0e\u6b3e\u662f\u6839\u636e\u6263\u9664\u4efb\u4f55\u8d39\u7528\u524d\u7684\u603b\u652f\u4ed8\u989d\u8ba1\u7b97\u7684\uff0c\u56e0\u6b64\u5bf9\u4e8e\u8bc4\u4f30\u51c0\u6536\u76ca\u7684\u6295\u8d44\u8005\u800c\u8a00\uff0c\u8fd9\u662f\u4e00\u4e2a\u9700\u8981\u91cd\u70b9\u8003\u8651\u7684\u56e0\u7d20\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee3\u6263\u4ee3\u7f34\u4e49\u52a1\u7531\u8fdb\u884c\u5206\u914d\u7684\u5370\u5c3c\u8fd0\u8425\u516c\u53f8\u6216\u5b9e\u4f53\u627f\u62c5\u3002\u5f53\u5df4\u5398\u5c9b\u522b\u5885\u8fd0\u8425\u5546\u5c06\u79df\u8d41\u6536\u76ca\u5206\u914d\u7ed9\u5916\u56fd\u6295\u8d44\u8005\u65f6\uff0c\u4f9d\u6cd5\u5fc5\u987b\u4ece\u603b\u989d\u4e2d\u9884\u6263 20% \u7a0e\u6b3e\uff0c\u5e76\u5c06\u8be5\u6b3e\u9879\u6c47\u81f3\u5370\u5c3c\u7a0e\u52a1\u5c40\uff08Direktorat Jenderal Pajak\uff09\uff0c\u5e76\u5411\u6295\u8d44\u8005\u51fa\u5177\u4ee3\u6263\u4ee3\u7f34\u7a0e\u6b3e\u8bc1\u660e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636e\u300a\u83f2\u5f8b\u5bbe\u516c\u5171\u6cd5\u300b\u7b2c26\u6761\u89c4\u5b9a\uff0c\u4ee5\u4e0b\u7c7b\u578b\u7684\u6536\u5165\u9700\u8981\u7533\u62a5\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 \u80a1\u606f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022  \u5174\u8da3<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 \u7248\u7a0e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 \u4e0d\u52a8\u4ea7\u7684\u79df\u91d1\u6536\u5165\u548c\u6536\u76ca<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 \u5728\u5370\u5ea6\u5c3c\u897f\u4e9a\u63d0\u4f9b\u7684\u670d\u52a1\u8d39\u7528<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 \u5370\u5c3c\u8d44\u4ea7\u8f6c\u79fb\u6536\u76ca<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e\u5927\u591a\u6570\u5728\u5370\u5c3c\u79df\u8d41\u623f\u4ea7\u4e2d\u6295\u8d44\u7684\u5916\u56fd\u4e2a\u4eba\u6295\u8d44\u8005\u800c\u8a00\uff0c\u9002\u7528\u7684\u6536\u5165\u7c7b\u578b\u662f\u79df\u91d1\u6216\u4e0d\u52a8\u4ea7\u6536\u5165\uff0c\u8fd9\u663e\u7136\u5728\u300a\u5370\u5c3c\u623f\u5730\u4ea7\u6cd5\u300b\u7b2c 26 \u6761\u4e2d\u6709\u6240\u89c4\u5b9a\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>3. \u201c\u4e0d\u52a8\u4ea7\u6536\u5165\u201d\u5bf9\u5370\u5c3c\u79df\u8d41\u57fa\u91d1\u6295\u8d44\u8005\u548c\u7a0e\u6536\u610f\u5473\u7740\u4ec0\u4e48<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6536\u5165\u7684\u6027\u8d28\u8ba4\u5b9a\u662f\u51b3\u5b9a\u5370\u5c3c\u7a0e\u6536\u5982\u4f55\u9002\u7528\u4e8e\u5916\u56fd\u6295\u8d44\u8005\u7684\u6700\u91cd\u8981\u56e0\u7d20\u4e4b\u4e00\u3002\u6839\u636e\u5370\u5c3c\u56fd\u5185\u6cd5\u548c\u76f8\u5173\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u7684\u89c4\u5b9a\uff0c\u5916\u56fd\u4e2a\u4eba\u4ece\u5370\u5c3c\u623f\u5730\u4ea7\u6295\u8d44\u4e2d\u83b7\u5f97\u7684\u79df\u91d1\u5206\u914d\u901a\u5e38\u88ab\u5f52\u7c7b\u4e3a\u201c\u4e0d\u52a8\u4ea7\u6536\u5165\u201d\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u79cd\u6027\u8d28\u8ba4\u5b9a\u81f3\u5173\u91cd\u8981\uff0c\u56e0\u4e3a\u5b83\u51b3\u5b9a\u4e86\u54ea\u9879\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u6761\u6b3e\u9002\u7528\u4e8e\u8be5\u9879\u6536\u5165\uff0c\u4ee5\u53ca\u54ea\u4e2a\u56fd\u5bb6\u62e5\u6709\u4e3b\u8981\u5f81\u7a0e\u6743\u3002\u5bf9\u4e8e\u4e0d\u52a8\u4ea7\u6536\u5165\uff0c\u5370\u5c3c\u6cd5\u5f8b\u548c\u5927\u591a\u6570\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u90fd\u8d4b\u4e88\u5370\u5c3c\u6e90\u5934\u5f81\u7a0e\u6743\uff0c\u8fd9\u610f\u5473\u7740\u65e0\u8bba\u6295\u8d44\u8005\u7684\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u5982\u4f55\uff0c\u9884\u63d0\u7a0e\u4e49\u52a1\u5747\u9002\u7528\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5373\u4f7f\u5916\u56fd\u6295\u8d44\u8005\u8ba4\u4e3a\u4ed6\u4eec\u4ec5\u4ec5\u4ece\u6295\u8d44\u5de5\u5177\u4e2d\u83b7\u5f97\u201c\u56de\u62a5\u201d\u6216\u201c\u6536\u76ca\u201d\uff0c\u4f46\u5982\u679c\u8be5\u56de\u62a5\u6765\u6e90\u4e8e\u5370\u5c3c\u623f\u5730\u4ea7\uff0c\u5219\u5f88\u53ef\u80fd\u5728\u7a0e\u52a1\u4e0a\u88ab\u89c6\u4e3a\u4e0d\u52a8\u4ea7\u6536\u5165\u3002\u6295\u8d44\u7ed3\u6784\uff0c\u65e0\u8bba\u662f\u901a\u8fc7PT PMA\u3001\u79df\u8d41\u5b89\u6392\u8fd8\u662f\u79df\u91d1\u6c60\u534f\u8bae\uff0c\u901a\u5e38\u90fd\u4e0d\u4f1a\u6539\u53d8\u8fd9\u79cd\u6027\u8d28\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ece\u8fd0\u8425\u5546\u7684\u89d2\u5ea6\u6765\u770b\uff0c\u4e5f\u5b58\u5728\u4e00\u4e9b\u6587\u4ef6\u8981\u6c42\u3002\u5916\u56fd\u6295\u8d44\u8005\u53ef\u80fd\u9700\u8981\u63d0\u4f9b\u4ee5\u4e0b\u6587\u4ef6\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 \u5176\u539f\u7c4d\u56fd\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u8bc1\u660e\uff08\u901a\u5e38\u662f\u5c45\u4f4f\u8bc1\u660e\u6216\u540c\u7b49\u6587\u4ef6\uff09<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 \u62a4\u7167\u4fe1\u606f\u548c\u8eab\u4efd\u8bc1\u660e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 \u5df2\u586b\u59a5\u7684 DGT-1 \u6216 DGT-2 \u8868\u683c\uff08\u7528\u4e8e\u7533\u8bf7 DTA \u4f18\u60e0\u7684\u5370\u5c3c\u8868\u683c\uff09<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6b63\u786e\u53ca\u65f6\u5730\u63d0\u4f9b\u8fd9\u4e9b\u6587\u4ef6\uff0c\u53ef\u4ee5\u786e\u4fdd\u6309\u6761\u7ea6\u7a0e\u7387\uff08\u5982\u9002\u7528\uff09\u5f81\u6536\u9884\u63d0\u7a0e\uff0c\u5e76\u4e14\u6295\u8d44\u8005\u53ef\u4ee5\u83b7\u5f97\u53ef\u7528\u4e8e\u5411\u672c\u56fd\u7533\u8bf7\u5916\u56fd\u7a0e\u6536\u62b5\u514d\u7684\u7a0e\u52a1\u8bc1\u660e\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>4. \u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u5982\u4f55\u5e2e\u52a9\u5916\u56fd\u4eba\u5728\u5370\u5c3c\u7eb3\u7a0e\uff08\u53ca\u5176\u5c40\u9650\u6027\uff09<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5370\u5c3c\u5df2\u4e0e70\u591a\u4e2a\u56fd\u5bb6\u7b7e\u7f72\u4e86\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u3002\u8fd9\u4e9b\u534f\u5b9a\u65e8\u5728\u9632\u6b62\u540c\u4e00\u7b14\u6536\u5165\u88ab\u91cd\u590d\u5f81\u7a0e\uff0c\u5373\u5728\u5370\u5c3c\u548c\u6295\u8d44\u8005\u7684\u672c\u56fd\u5404\u5f81\u4e00\u6b21\u7a0e\u3002\u7136\u800c\uff0c\u8981\u4e86\u89e3\u8fd9\u4e9b\u534f\u5b9a\u5982\u4f55\u5f71\u54cd\u5916\u56fd\u4eba\u5728\u5370\u5c3c\u7684\u7a0e\u6536\uff0c\u9700\u8981\u4ed4\u7ec6\u9605\u8bfb\u76f8\u5173\u6761\u6b3e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5927\u591a\u6570\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u7684\u7b2c\u516d\u6761\u89c4\u5b9a\u4e86\u4e0d\u52a8\u4ea7\u6536\u5165\uff0c\u901a\u5e38\u89c4\u5b9a\u6b64\u7c7b\u6536\u5165\u53ef\u5728\u4e0d\u52a8\u4ea7\u6240\u5728\u5730\u5f81\u7a0e\u3002\u8fd9\u610f\u5473\u7740\uff0c\u5373\u4f7f\u7b7e\u8ba2\u4e86\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\uff0c\u5370\u5c3c\u4ecd\u4fdd\u7559\u5bf9\u79df\u91d1\u5206\u914d\u548c\u7c7b\u4f3c\u4e0d\u52a8\u4ea7\u6536\u5165\u7684\u4e3b\u8981\u5f81\u7a0e\u6743\u3002\u8be5\u534f\u5b9a\u5e76\u672a\u53d6\u6d88\u5370\u5c3c\u7684\u9884\u63d0\u7a0e\uff0c\u800c\u662f\u786e\u8ba4\u4e86\u5176\u6548\u529b\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">DTA \u7684\u4f5c\u7528\u4e3b\u8981\u4f53\u73b0\u5728\u4ee5\u4e0b\u4e24\u4e2a\u65b9\u9762\uff1a<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u964d\u4f4e\u6761\u7ea6\u8d39\u7387<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u90e8\u5206\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u964d\u4f4e\u4e86\u7279\u5b9a\u7c7b\u522b\u6536\u5165\u9002\u7528\u768420% PPh 26\u6807\u51c6\u7a0e\u7387\u3002\u4e0d\u52a8\u4ea7\u6536\u5165\u662f\u5426\u9002\u7528\u6b64\u89c4\u5b9a\uff0c\u53d6\u51b3\u4e8e\u5370\u5c3c\u4e0e\u6295\u8d44\u8005\u6240\u5728\u56fd\u4e4b\u95f4\u7684\u5177\u4f53\u534f\u5b9a\u3002\u5728\u8bb8\u591a\u60c5\u51b5\u4e0b\uff0c\u4e0d\u52a8\u4ea7\u76f8\u5173\u6536\u5165\u4ecd\u9002\u752820%\u7a0e\u7387\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u672c\u56fd\u7684\u5916\u56fd\u7a0e\u6536\u62b5\u514d<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5927\u591a\u6570\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u90fd\u89c4\u5b9a\u4e86\u4e00\u79cd\u673a\u5236\uff0c\u5373\u6295\u8d44\u8005\u6240\u5728\u56fd\u5fc5\u987b\u62b5\u514d\u5176\u5728\u5370\u5c3c\u7f34\u7eb3\u7684\u7a0e\u6b3e\u3002\u8fd9\u610f\u5473\u7740\u5728\u5370\u5c3c\u9884\u6263\u768420%\u7a0e\u6b3e\u53ef\u4ee5\u62b5\u6263\u6295\u8d44\u8005\u6240\u5728\u56fd\u7684\u7eb3\u7a0e\u4e49\u52a1\uff0c\u4ece\u800c\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u3002\u4f46\u662f\uff0c\u8fd9\u8981\u6c42\u6295\u8d44\u8005\u5728\u5411\u5176\u6240\u5728\u56fd\u7533\u62a5\u65f6\uff0c\u5fc5\u987b\u59a5\u5584\u8bb0\u5f55\u5e76\u7533\u62a5\u5176\u5728\u5370\u5c3c\u7684\u6536\u5165\u548c\u5df2\u7f34\u7eb3\u7684\u7a0e\u6b3e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u4f18\u60e0\u5e76\u975e\u81ea\u52a8\u751f\u6548\u3002\u6295\u8d44\u8005\u5fc5\u987b\u63d0\u4ea4\u6240\u9700\u7684\u5370\u5c3c\u8868\u683c\uff08DGT-1 \u6216 DGT-2\uff09\uff0c\u5e76\u63d0\u4f9b\u5176\u5728\u539f\u7c4d\u56fd\u7684\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u8bc1\u660e\u3002\u5426\u5219\uff0c\u8fd0\u8425\u5546\u5fc5\u987b\u9002\u7528 20% \u56fd\u5185\u7a0e\u7387\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>5. \u5916\u56fd\u4e2a\u4eba\u6295\u8d44\u8005\u5728\u5370\u5c3c\u7a0e\u52a1\u65b9\u9762\u7684\u5b9e\u7528\u6b65\u9aa4<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e\u4ece\u5370\u5c3c\u623f\u5730\u4ea7\u6216\u5546\u4e1a\u6295\u8d44\u4e2d\u83b7\u5f97\u6536\u5165\u7684\u5916\u56fd\u6295\u8d44\u8005\u6765\u8bf4\uff0c\u6709\u51e0\u4e2a\u5207\u5b9e\u53ef\u884c\u7684\u6b65\u9aa4\u53ef\u4ee5\u6709\u6548\u5730\u7ba1\u7406\u7a0e\u52a1\u4e49\u52a1\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u4e86\u89e3\u60a8\u7684\u7a0e\u540e\u7533\u62a5\u8868<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7531\u4e8e PPh 26 \u7a0e\u6b3e\u5df2\u4ece\u603b\u989d\u4e2d\u9884\u6263\uff0c\u6295\u8d44\u8005\u5b9e\u9645\u6536\u5230\u7684\u6536\u5165\u5df2\u6263\u9664\u9884\u6263\u7a0e\u6b3e\u3002\u6295\u8d44\u8005\u5e94\u4ece\u4e00\u5f00\u59cb\u5c31\u5c06\u6b64\u56e0\u7d20\u7eb3\u5165\u6536\u76ca\u8ba1\u7b97\u3002\u5373\u4f7f\u6309\u7279\u5b9a\u6536\u76ca\u7387\u8ba1\u7b97\uff0c\u5206\u914d\u6b3e\u9879\u5728\u5230\u8fbe\u6295\u8d44\u8005\u8d26\u6237\u4e4b\u524d\uff0c\u4e5f\u4f1a\u6263\u9664 20% \u7a0e\u6b3e\uff08\u6216\u9002\u7528\u7684\u6761\u7ea6\u7a0e\u7387\uff09\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u5411\u8fd0\u8425\u5546\u7d22\u53d6\u7a0e\u52a1\u8bc1\u660e<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6bcf\u6b21\u5206\u7ea2\u671f\u7ed3\u675f\u540e\uff0c\u5370\u5c3c\u8fd0\u8425\u5b9e\u4f53\u5e94\u5411\u5916\u56fd\u6295\u8d44\u8005\u51fa\u5177 Bukti Potong PPh 26\uff08\u9884\u6263\u7a0e\u8bc1\u660e\uff09\u3002\u8be5\u6587\u4ef6\u53ef\u4f5c\u4e3a\u5df2\u4ee3\u6295\u8d44\u8005\u7f34\u7eb3\u5370\u5c3c\u7a0e\u6b3e\u7684\u8bc1\u660e\u3002\u5bf9\u4e8e\u6295\u8d44\u8005\u5728\u5176\u672c\u56fd\u7533\u8bf7\u5916\u56fd\u7a0e\u6536\u62b5\u514d\u81f3\u5173\u91cd\u8981\uff0c\u56e0\u6b64\u5e94\u59a5\u5584\u7d22\u53d6\u5e76\u59a5\u5584\u4fdd\u7ba1\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u4e86\u89e3\u60a8\u6240\u5728\u56fd\u5bb6\u7684\u7533\u62a5\u4e49\u52a1<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u5370\u5c3c\u83b7\u5f97\u5e94\u7a0e\u6536\u5165\u5e76\u4e0d\u4e00\u5b9a\u514d\u9664\u6295\u8d44\u8005\u5728\u5176\u672c\u56fd\u7684\u7533\u62a5\u4e49\u52a1\u3002\u5927\u591a\u6570\u56fd\u5bb6\u8981\u6c42\u7a0e\u52a1\u5c45\u6c11\u7533\u62a5\u5168\u7403\u6536\u5165\uff0c\u5305\u62ec\u5883\u5916\u6536\u5165\u3002\u6295\u8d44\u8005\u5fc5\u987b\u7533\u62a5\u5370\u5c3c\u6536\u5165\uff0c\u5305\u62ec\u5df2\u9884\u6263\u7684\u5370\u5c3c\u7a0e\u6b3e\uff0c\u5e76\u6839\u636e\u76f8\u5173\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u7533\u8bf7\u76f8\u5e94\u7684\u5916\u56fd\u7a0e\u6536\u62b5\u514d\u6216\u8c41\u514d\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u4e0e\u8de8\u5883\u7a0e\u52a1\u987e\u95ee\u5408\u4f5c<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u9274\u4e8e\u6b63\u786e\u5e94\u7528\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u6761\u6b3e\u5e76\u540c\u65f6\u6ee1\u8db3\u5370\u5c3c\u548c\u672c\u56fd\u7a0e\u52a1\u4e49\u52a1\u7684\u590d\u6742\u6027\uff0c\u5f3a\u70c8\u5efa\u8bae\u4e0e\u4e00\u4f4d\u4e86\u89e3\u8fd9\u4e24\u4e2a\u53f8\u6cd5\u7ba1\u8f96\u533a\u7684\u7a0e\u52a1\u987e\u95ee\u5408\u4f5c\u3002\u5bf9\u4e8e\u6765\u81ea\u6d77\u5916\u6536\u5165\u7533\u62a5\u8981\u6c42\u590d\u6742\u7684\u56fd\u5bb6\u7684\u6295\u8d44\u8005\u800c\u8a00\uff0c\u8fd9\u4e00\u70b9\u5c24\u4e3a\u91cd\u8981\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u7ed3\u8bba\uff1a\u5916\u56fd\u6295\u8d44\u8005\u5728\u5370\u5c3c\u7a0e\u6536\u65b9\u9762\u9700\u8981\u4e86\u89e3\u7684\u5173\u952e\u4fe1\u606f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5370\u5c3c\u7684\u7a0e\u6536\u9002\u7528\u4e8e\u5728\u5176\u5883\u5185\u8d5a\u53d6\u7684\u6536\u5165\uff0c\u65e0\u8bba\u6295\u8d44\u8005\u5c45\u4f4f\u5728\u4f55\u5904\u3002\u5bf9\u4e8e\u6295\u8d44\u5370\u5c3c\u51fa\u79df\u623f\u4ea7\u6216\u7c7b\u4f3c\u9879\u76ee\u7684\u5916\u56fd\u4e2a\u4eba\u800c\u8a00\uff0c\u57fa\u672c\u4e49\u52a1\u662f\u5c31\u603b\u6536\u76ca\u9884\u626320% PPh 26\u7a0e\u6b3e\u3002\u8be5\u7a0e\u6b3e\u7531\u5370\u5c3c\u8fd0\u8425\u516c\u53f8\u5728\u6b3e\u9879\u5230\u8fbe\u6295\u8d44\u8005\u624b\u4e2d\u4e4b\u524d\u9884\u6263\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u867d\u7136\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u8d4b\u4e88\u5370\u5c3c\u5bf9\u4e0d\u52a8\u4ea7\u6536\u5165\u7684\u4f18\u5148\u5f81\u7a0e\u6743\uff0c\u4f46\u4e5f\u4e3a\u6295\u8d44\u8005\u5728\u5176\u672c\u56fd\u7533\u8bf7\u5916\u56fd\u7a0e\u6536\u62b5\u514d\u63d0\u4f9b\u4e86\u4e00\u79cd\u673a\u5236\uff0c\u4ece\u800c\u964d\u4f4e\u6216\u6d88\u9664\u53cc\u91cd\u5f81\u7a0e\u7684\u98ce\u9669\u3002\u8981\u4eab\u53d7\u8fd9\u4e9b\u534f\u5b9a\u4f18\u60e0\uff0c\u5fc5\u987b\u63d0\u4f9b\u5b8c\u6574\u7684\u8bc1\u660e\u6587\u4ef6\uff0c\u5305\u62ec\u5370\u5c3c\u7a0e\u52a1\u603b\u5c40\uff08DGT\uff09\u8868\u683c\u548c\u9884\u6263\u7a0e\u8bc1\u660e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u65e0\u8bba\u60a8\u662f\u60f3\u4e86\u89e3\u5370\u5c3c\u9488\u5bf9\u5916\u7c4d\u4eba\u58eb\u7684\u6240\u5f97\u7a0e\u89c4\u5b9a\uff0c\u8fd8\u662f\u8bc4\u4f30\u623f\u4ea7\u6295\u8d44\u4f5c\u4e3a\u66f4\u5e7f\u6cdb\u6295\u8d44\u7ec4\u5408\u4e00\u90e8\u5206\u7684\u7a0e\u52a1\u5f71\u54cd\uff0c\u4e86\u89e3\u8fd9\u4e9b\u89c4\u5219\u90fd\u662f\u81f3\u5173\u91cd\u8981\u7684\u7b2c\u4e00\u6b65\u3002\u5728\u4e13\u4e1a\u4eba\u58eb\u7684\u6307\u5bfc\u4e0b\uff0c\u5916\u56fd\u4eba\u5728\u5370\u5c3c\u7684\u7a0e\u52a1\u95ee\u9898\u5e76\u4e0d\u96be\u5904\u7406\uff0c\u800c\u4e14\u9884\u6263\u7a0e\u6846\u67b6\u7684\u8bbe\u8ba1\u4e5f\u529b\u6c42\u900f\u660e\u4e14\u53ef\u8bb0\u5f55\u3002.<strong>\u5728\u4e24\u56fd\u90fd\u52a1\u5fc5\u54a8\u8be2\u5408\u683c\u7684\u8de8\u5883\u7a0e\u52a1\u987e\u95ee\u3002 <\/strong><a href=\"https:\/\/businesshubasia.com\/zh\/contact\/\"><strong>\u5370\u5ea6\u5c3c\u897f\u4e9a<\/strong><\/a><strong> \u5728\u505a\u51fa\u6295\u8d44\u51b3\u5b9a\u4e4b\u524d\uff0c\u8bf7\u5148\u4e86\u89e3\u60a8\u6240\u5728\u56fd\u5bb6\/\u5730\u533a\u7684\u60c5\u51b5\u3002.<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>Understanding tax in Indonesia is essential for any foreign individual who earns income from Indonesian sources, even if they live thousands of kilometres away. Indonesia operates on a source-based taxation principle, which means that income generated within its borders is subject to Indonesian tax, regardless of where the recipient resides. For foreign investors participating in [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":8124,"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-8017","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\/8017","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=8017"}],"version-history":[{"count":2,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/8017\/revisions"}],"predecessor-version":[{"id":9979,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/8017\/revisions\/9979"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/media\/8124"}],"wp:attachment":[{"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/media?parent=8017"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/categories?post=8017"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/tags?post=8017"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/country?post=8017"},{"taxonomy":"service-category","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/service-category?post=8017"}],"curies":[{"name":"\u53ef\u6e7f\u6027\u7c89\u5242","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}