{"id":8366,"date":"2026-04-15T15:02:56","date_gmt":"2026-04-15T08:02:56","guid":{"rendered":"https:\/\/businesshubasia.com\/"},"modified":"2026-07-19T13:14:01","modified_gmt":"2026-07-19T06:14:01","slug":"indonesia-tax-overpayment-refund","status":"publish","type":"post","link":"https:\/\/businesshubasia.com\/zh\/indonesia-tax-overpayment-refund\/","title":{"rendered":"\u5370\u5c3c\u7a0e\u6b3e\u8d85\u989d\u7f34\u7eb3\u9000\u7a0e\uff1a\u6240\u6709\u5916\u56fd\u4f01\u4e1a\u90fd\u5fc5\u987b\u4e86\u89e3\u76842026\u5e74\u89c4\u5219"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u8bd5\u60f3\u4e00\u4e0b\uff0c\u60a8\u5728\u5370\u5c3c\u63d0\u4ea4\u516c\u53f8\u5e74\u5ea6\u7eb3\u7a0e\u7533\u62a5\u8868\u65f6\uff0c\u53d1\u73b0\u6709\u660e\u663e\u7684\u76c8\u4f59\uff0c\u5e76\u8ba1\u5212\u9000\u8fd8\u8fd9\u7b14\u94b1\uff0c\u5374\u6536\u5230\u5b98\u65b9\u901a\u77e5\uff0c\u79f0\u591a\u7f34\u7684\u7a0e\u6b3e\u5c06\u4e0d\u4e88\u9000\u8fd8\u3002\u6839\u636e\u5370\u5c3c\u7a0e\u52a1\u603b\u5c40 (DGT) \u7684\u6700\u65b0\u89c4\u5b9a\uff0c\u8fd9\u5df2\u6210\u4e3a\u8bb8\u591a\u7eb3\u7a0e\u4eba\u9762\u4e34\u7684\u73b0\u5b9e\u3002\u5bf9\u4e8e\u5728\u5370\u5c3c\u7ecf\u8425\u7684\u5916\u56fd\u4f01\u4e1a\u800c\u8a00\uff0c\u4e86\u89e3\u5370\u5c3c\u7a0e\u6b3e\u591a\u7f34\u9000\u7a0e\u7684\u76f8\u5173\u89c4\u5b9a\u5df2\u4e0d\u518d\u662f\u53ef\u9009\u9879\uff0c\u800c\u662f\u5fc5\u987b\u9075\u5b88\u7684\u5408\u89c4\u8981\u6c42\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636e <a href=\"https:\/\/finance.detik.com\/berita-ekonomi-bisnis\/d-8424107\/lebih-bayar-pajak-di-spt-belum-tentu-duit-dikembalikan\" target=\"_blank\" rel=\"noopener\"><strong>Detik Finance<\/strong><\/a>, \u7a0e\u52a1\u603b\u5c40\u7684\u65b0\u89c4\uff08<strong>\u7f16\u53f7\uff1aPER-03\/PJ\/2026<\/strong>\u8be5\u89c4\u5b9a\u81ea2026\u5e743\u670816\u65e5\u8d77\u751f\u6548\uff0c\u660e\u786e\u4e86\u7a0e\u6536\u76c8\u4f59\u7684\u8ba4\u5b9a\u6807\u51c6\u3002\u8be5\u89c4\u5b9a\u5177\u4f53\u754c\u5b9a\u4e86\u5e74\u5ea6\u7eb3\u7a0e\u7533\u62a5\u8868\uff08SPT\uff09\u4e2d\u7684\u76c8\u4f59\u4f55\u65f6\u6784\u6210\u771f\u6b63\u7684\u591a\u7f34\u7a0e\u6b3e\uff0c\u4f55\u65f6\u4e0d\u6784\u6210\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e\u5728\u5370\u5ea6\u5c3c\u897f\u4e9a\u5f00\u5c55\u4e1a\u52a1\u7684\u5916\u56fd\u6295\u8d44\u8005\u3001\u51fa\u53e3\u5546\u548c\u516c\u53f8\u800c\u8a00\uff0c\u4e86\u89e3\u8fd9\u9879\u6cd5\u89c4\u7684\u7ec6\u8282\u5bf9\u4e8e\u7ba1\u7406\u7a0e\u52a1\u98ce\u9669\u548c\u907f\u514d\u4e0d\u5fc5\u8981\u7684\u610f\u5916\u81f3\u5173\u91cd\u8981\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u4ec0\u4e48\u662f PER-03\/PJ\/2026\uff1f\u5b83\u4e3a\u4f55\u5982\u6b64\u91cd\u8981\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PER-03\/PJ\/2026\uff0c\u6b63\u5f0f\u540d\u79f0\u4e3a <em>Peraturan Direktur Jenderal Pajak Nomor PER-03\/PJ\/2026 tentang Tata Cara Penyampaian\u3001Penerimaan \u548c Pengolahan Surat Pemberitahuan<\/em> \uff08\u7a0e\u52a1\u603b\u5c40\u5173\u4e8e\u5e74\u5ea6\u7a0e\u52a1\u901a\u77e5\u51fd\u7684\u6c9f\u901a\u3001\u63a5\u6536\u548c\u5904\u7406\u7a0b\u5e8f\u7684\u89c4\u5b9a\uff09\u89c4\u8303\u4e86\u7a0e\u52a1\u673a\u5173\u5982\u4f55\u6c9f\u901a\u3001\u63a5\u6536\u548c\u5904\u7406 SPT \u7533\u62a5\u7684\u5b8c\u6574\u6d41\u7a0b\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8be5\u6cd5\u89c4\u4e4b\u6240\u4ee5\u610f\u4e49\u91cd\u5927\uff0c\u5728\u4e8e\u5176\u7b2c22\u6761\uff0c\u8be5\u6761\u660e\u786e\u89c4\u5b9a\u4e86\u5728\u4f55\u79cd\u60c5\u51b5\u4e0b\uff0cSPT\uff08\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8868\uff09\u4e2d\u663e\u793a\u7684\u8d85\u989d\u7f34\u6b3e\u4e0d\u88ab\u89c6\u4e3a\u771f\u5b9e\u7684\u8d85\u989d\u7a0e\u6b3e\u3002\u6362\u8a00\u4e4b\uff0c\u7eb3\u7a0e\u7533\u62a5\u8868\u4e2d\u7684\u6b63\u4f59\u989d\u5e76\u4e0d\u4f1a\u81ea\u52a8\u89e6\u53d1\u5411\u5370\u5c3c\u7a0e\u52a1\u673a\u5173\u63d0\u51fa\u7684\u9000\u7a0e\u6216\u8ffd\u7f34\u8bf7\u6c42\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e\u5916\u56fd\u516c\u53f8\uff0c\u5305\u62ec\u90a3\u4e9b\u5728\u5370\u5c3c\u4ee5 PT PMA\uff08Penanaman Modal Asing\uff0c\u5373\u5916\u56fd\u76f4\u63a5\u6295\u8d44\u516c\u53f8\uff09\u3001\u4ee3\u8868\u5904 (KPPA) \u6216\u4efb\u4f55\u5176\u4ed6\u5408\u6cd5\u6ce8\u518c\u5b9e\u4f53\u5f62\u5f0f\u8fd0\u8425\u7684\u516c\u53f8\u800c\u8a00\uff0c\u8fd9\u4e00\u53d1\u5c55\u5bf9\u73b0\u91d1\u6d41\u89c4\u5212\u548c\u7a0e\u52a1\u7b56\u7565\u5177\u6709\u5b9e\u9645\u610f\u4e49\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5370\u5c3c\u65b0\u89c4\u5bf9\u591a\u7f34\u7a0e\u6b3e\u9000\u7a0e\u6709\u4f55\u89c4\u5b9a<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636e PER-03\/PJ\/2026 \u53f7\u6cd5\u4ee4\u7b2c 22 \u6761\uff0cDGT \u5217\u51fa\u4e86\u51e0\u79cd\u5177\u4f53\u60c5\u51b5\uff0c\u5728\u8fd9\u4e9b\u60c5\u51b5\u4e0b\uff1a <strong>\u5370\u5c3c\u7a0e\u6b3e\u8d85\u989d\u7f34\u7eb3\u9000\u6b3e<\/strong> \u8be5\u673a\u5236\u4e0d\u9002\u7528\u3002\u8fd9\u4e9b\u60c5\u51b5\u5e76\u975e\u7279\u6b8a\u4e2a\u6848\uff0c\u800c\u662f\u53cd\u6620\u4e86\u4f01\u4e1a\u5728\u65e5\u5e38SPT\u7533\u62a5\u4e2d\u5fc5\u987b\u79ef\u6781\u907f\u514d\u7684\u5e38\u89c1\u60c5\u51b5\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>DGT\u7cfb\u7edf\u4e2d\u7684\u820d\u5165\u8bef\u5dee\u5bfc\u81f4\u591a\u4ed8\u3002<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f53\u7279\u522b\u7a0e\u6b3e\u652f\u4ed8\uff08SPT\uff09\u4e2d\u7684\u8d85\u989d\u91d1\u989d\u7eaf\u7cb9\u662f\u7531\u4e8e\u8377\u5170\u603b\u7a0e\u52a1\u5c40\uff08DGT\uff09\u7684\u6570\u5b57\u7a0e\u52a1\u7ba1\u7406\u5e73\u53f0\uff08\u5373Coretax\u7cfb\u7edf\uff09\u7684\u820d\u5165\u8bef\u5dee\u9020\u6210\u7684\u65f6\uff0c\u8be5\u8d85\u989d\u652f\u4ed8\u5c06\u88ab\u89c6\u4e3a\u6280\u672f\u6027\u5dee\u5f02\uff0c\u800c\u975e\u5b9e\u9645\u7684\u8d85\u989d\u652f\u4ed8\u3002\u6b64\u7c7b\u5dee\u5f02\u5c5e\u4e8e\u884c\u653f\u6027\u8d28\uff0c\u660e\u786e\u6392\u9664\u5728\u9000\u7a0e\u6d41\u7a0b\u4e4b\u5916\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u653f\u5e9c\u627f\u62c5\u7684\u6240\u5f97\u7a0e\uff08PPh DTP\uff09<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u679c\u8fd9\u90e8\u5206\u7a0e\u6b3e\u76c8\u4f59\u4e0e\u653f\u5e9c\u5df2\u901a\u8fc7\u4e00\u9879\u540d\u4e3a\u201c\u653f\u5e9c\u7a0e\u6536\u8865\u8d34\u8ba1\u5212\u201d\uff08PPh DTP\uff09\u7684\u6fc0\u52b1\u63aa\u65bd\u652f\u4ed8\u7684\u6240\u5f97\u7a0e\u6709\u5173\uff0c\u5219\u7eb3\u7a0e\u4eba\u4e0d\u80fd\u7533\u8bf7\u9000\u7a0e\u3002\u56e0\u4e3a\u7eb3\u7a0e\u4eba\u5e76\u975e\u76f4\u63a5\u7528\u81ea\u6709\u8d44\u91d1\u652f\u4ed8\u8fd9\u90e8\u5206\u7a0e\u6b3e\uff0c\u6240\u4ee5\u6ca1\u6709\u6709\u6548\u7684\u9000\u7a0e\u4f9d\u636e\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>SPT \u51c6\u5907\u4e2d\u7684\u9519\u8bef<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8be5\u6cd5\u89c4\u660e\u786e\u6307\u51fa\u4e86\u62a5\u7a0e\u8fc7\u7a0b\u4e2d\u53ef\u80fd\u9020\u6210\u591a\u7f34\u7a0e\u6b3e\u5047\u8c61\u7684\u7279\u5b9a\u9519\u8bef\u3002\u8fd9\u4e9b\u9519\u8bef\u5305\u62ec\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6839\u636e\u300a\u5de5\u8d44\u6cd5\u300b\u7b2c21\u6761\uff08\u96c7\u5458\u6240\u5f97\u7a0e\uff09\u89c4\u5b9a\uff0c\u5de5\u8d44\u4e2d\u5b9e\u9645\u6263\u7f34\u7684\u7a0e\u6b3e\u91d1\u989d\u4e0e\u5e94\u7f34\u7a0e\u6b3e\u91d1\u989d\u4e0d\u7b26\u3002<\/li>\n\n\n\n<li>\u672a\u7533\u62a5\u4ea7\u751f\u8be5\u62b5\u514d\u989d\u7684\u76f8\u5e94\u6536\u5165\u800c\u7533\u8bf7\u7a0e\u6536\u62b5\u514d<\/li>\n\n\n\n<li>\u5c06\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\uff08\u6700\u7ec8\u7a0e\u989d\uff09\u7684\u7a0e\u6536\u62b5\u514d\u7eb3\u5165\u975e\u6700\u7ec8\u6240\u5f97\u7a0e\u4e49\u52a1\u7684\u8ba1\u7b97\u4e2d<\/li>\n\n\n\n<li>\u5728\u4e0d\u5141\u8bb8\u7684\u60c5\u51b5\u4e0b\uff0c\u5c06\u914d\u5076\u7684\u7a0e\u6536\u62b5\u514d\u7eb3\u5165\u7533\u62a5\u65b9\u6848\u4e2d\u3002<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u653f\u5e9c\u96c7\u5458\u7279\u6709\u6761\u6b3e<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e\u653f\u5e9c\u673a\u6784\u7684\u96c7\u5458\uff0c\u5982\u516c\u52a1\u5458\uff08PNS\uff09\u3001\u5370\u5c3c\u519b\u961f\uff08TNI\uff09\u6210\u5458\u548c\u56fd\u5bb6\u8b66\u5bdf\uff08Polri\uff09\uff0c\u7531\u4e8e\u5176\u6240\u6709\u6536\u5165\u5747\u6765\u81ea\u56fd\u5bb6\u9884\u7b97\uff08APBN \u6216 APBD\uff09\uff0c\u56e0\u6b64\uff0c\u4ec5\u56e0\u4e0e\u5b98\u65b9\u9884\u6263\u7a0e\u8bc1\u660e\uff08BPA2 \u8868\u683c\uff09\u7684\u8ba1\u7b97\u5dee\u5f02\u800c\u5bfc\u81f4\u7684\u660e\u663e\u591a\u7f34\u7a0e\u6b3e\uff0c\u4e0d\u7b26\u5408\u5370\u5c3c\u7a0e\u6536\u591a\u7f34\u6b3e\u9000\u7a0e\u6d41\u7a0b\u7684\u6761\u4ef6\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5f53DGT\u8ba4\u5b9a\u591a\u4ed8\u7684\u6b3e\u9879\u4e0d\u53ef\u9000\u8fd8\u65f6\u4f1a\u53d1\u751f\u4ec0\u4e48\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f53\u7a0e\u52a1\u603b\u5c40\u8ba4\u5b9a\u7279\u522b\u7a0e\u6b3e\u7533\u62a5\u8868\uff08SPT\uff09\u4e2d\u7533\u62a5\u7684\u8d85\u989d\u7f34\u6b3e\u5e76\u975e\u771f\u5b9e\u7684\u8d85\u989d\u7a0e\u6b3e\u65f6\uff0c\u7a0e\u52a1\u603b\u5c40\u5fc5\u987b\u5411\u7eb3\u7a0e\u4eba\u53d1\u51fa\u6b63\u5f0f\u901a\u77e5\u51fd\u3002PER-03\/PJ\/2026\u53f7\u6cd5\u4ee4\u7b2c22\u6761\u7b2c\uff082\uff09\u6b3e\u5bf9\u6b64\u6709\u660e\u786e\u89c4\u5b9a\uff0c\u5373\u7a0e\u52a1\u603b\u5c40\u5e94\u53d1\u51fa\u901a\u77e5\u51fd\u76f4\u63a5\u544a\u77e5\u7eb3\u7a0e\u4eba\u8be5\u8ba4\u5b9a\u7ed3\u679c\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e\u5916\u56fd\u4f01\u4e1a\u800c\u8a00\uff0c\u5728\u7f3a\u4e4f\u80cc\u666f\u4fe1\u606f\u6216\u5bf9\u76d1\u7ba1\u4f9d\u636e\u4e0d\u751a\u4e86\u89e3\u7684\u60c5\u51b5\u4e0b\u6536\u5230\u6b64\u7c7b\u4fe1\u51fd\uff0c\u53ef\u80fd\u4f1a\u4ee4\u4eba\u56f0\u60d1\u3002\u8fd9\u8fd8\u53ef\u80fd\u5f71\u54cd\u8d22\u52a1\u89c4\u5212\uff0c\u5c24\u5176\u662f\u90a3\u4e9b\u5df2\u5c06\u6f5c\u5728\u9000\u7a0e\u7eb3\u5165\u5e74\u5ea6\u73b0\u91d1\u6d41\u9884\u6d4b\u7684\u516c\u53f8\u3002\u6b63\u56e0\u5982\u6b64\uff0c\u79ef\u6781\u4e3b\u52a8\u7684\u7a0e\u52a1\u5408\u89c4\u7ba1\u7406\uff0c\u4ee5\u53ca\u7531\u719f\u6089\u5370\u5c3c\u7a0e\u52a1\u603b\u5c40 (DGT) \u6cd5\u89c4\u548c\u6838\u5fc3\u7a0e\u7cfb\u7edf (Coretax) \u7684\u4e13\u4e1a\u4eba\u58eb\u63d0\u4f9b\u652f\u6301\uff0c\u5bf9\u4e8e\u4efb\u4f55\u5728\u5370\u5c3c\u7ecf\u8425\u7684\u5916\u56fd\u4f01\u4e1a\u6765\u8bf4\u90fd\u81f3\u5173\u91cd\u8981\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u4e3a\u4ec0\u4e48\u8fd9\u9879\u6cd5\u89c4\u5bf9\u5916\u56fd\u6295\u8d44\u8005\u548c\u51fa\u53e3\u5546\u81f3\u5173\u91cd\u8981<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u5370\u5c3c\u8fd0\u8425\u7684\u5916\u56fd\u516c\u53f8\u901a\u5e38\u9700\u8981\u540c\u65f6\u5c65\u884c\u591a\u5c42\u7a0e\u52a1\u4e49\u52a1\uff1a\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08PPh Badan\uff09\u3001\u589e\u503c\u7a0e\uff08PPN\uff09\u3001\u5883\u5185\u4ea4\u6613\u9884\u63d0\u7a0e\uff0c\u4ee5\u53ca\u6839\u636e\u4e1a\u52a1\u6027\u8d28\u800c\u5b9a\u7684\u8fdb\u51fa\u53e3\u5173\u7a0e\u3002\u786e\u4fdd\u6bcf\u9879\u7a0e\u52a1\u4e49\u52a1\u7684\u51c6\u786e\u6027\uff0c\u5e76\u53ca\u65f6\u4e86\u89e3\u548c\u9075\u5b88\u4e0d\u65ad\u53d8\u5316\u7684\u5370\u5c3c\u7a0e\u52a1\u603b\u5c40\uff08DGT\uff09\u6cd5\u89c4\uff0c\u662f\u4e00\u9879\u7e41\u91cd\u7684\u884c\u653f\u5de5\u4f5c\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e\u51fa\u53e3\u5546\u800c\u8a00\uff0c\u7a0e\u6536\u62b5\u514d\u548c\u9884\u4ed8\u6b3e\u9879\u5728\u4e00\u4e2a\u8d22\u653f\u5e74\u5ea6\u5185\u53ef\u80fd\u4f1a\u7d2f\u79ef\u6210\u53ef\u89c2\u7684\u6570\u989d\u3002\u6839\u636e\u4e4b\u524d\u7684\u5047\u8bbe\uff0c\u9500\u552e\u7a0e\uff08SPT\uff09\u7684\u76c8\u4f59\u53ef\u4ee5\u8f83\u4e3a\u53ef\u9760\u5730\u89c6\u4e3a\u672a\u6765\u7684\u9000\u7a0e\u3002\u4f46PER-03\/PJ\/2026\u53f7\u6587\u4ef6\u660e\u786e\u6307\u51fa\uff0c\u5982\u679c\u4e0d\u5f7b\u5e95\u5ba1\u67e5\u6bcf\u4e00\u9879\u62b5\u514d\u548c\u6263\u9664\u9879\u5728\u7eb3\u7a0e\u7533\u62a5\u8868\u4e2d\u7684\u5177\u4f53\u586b\u5199\u65b9\u5f0f\uff0c\u8fd9\u79cd\u5047\u8bbe\u4e0d\u518d\u53ef\u9760\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5370\u5c3c\u7a0e\u52a1\u673a\u5173\u4e00\u76f4\u5728\u79ef\u6781\u63a8\u8fdb\u57fa\u7840\u8bbe\u65bd\u73b0\u4ee3\u5316\uff0c\u5305\u62ecCoretax\u5e73\u53f0\u7684\u63a8\u51fa\uff0c\u8be5\u5e73\u53f0\u4ece\u6839\u672c\u4e0a\u6539\u53d8\u4e86\u7a0e\u52a1\u6570\u636e\u7684\u63d0\u4ea4\u3001\u9a8c\u8bc1\u548c\u5904\u7406\u65b9\u5f0f\u3002\u5982\u4eca\uff0c\u6bcf\u4efdSPT\u7533\u62a5\u8868\u7684\u6280\u672f\u51c6\u786e\u6027\u90fd\u6bd4\u4ee5\u5f80\u4efb\u4f55\u65f6\u5019\u90fd\u66f4\u52a0\u91cd\u8981\u3002\u90a3\u4e9b\u5bf9\u7a0e\u52a1\u7533\u62a5\u6f2b\u4e0d\u7ecf\u5fc3\u6216\u4f9d\u8d56\u8fc7\u65f6\u505a\u6cd5\u7684\u5916\u56fd\u4f01\u4e1a\uff0c\u66f4\u5bb9\u6613\u51fa\u73b0\u7533\u62a5\u9519\u8bef\uff0c\u4ece\u800c\u5bfc\u81f4\u88ab\u8ba4\u5b9a\u4e3a\u591a\u7f34\u7a0e\u6b3e\u4e14\u65e0\u6cd5\u9000\u8fd8\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e3a\u4e86\u66f4\u5168\u9762\u5730\u4e86\u89e3\u5370\u5ea6\u5c3c\u897f\u4e9a\u7684\u6295\u8d44\u73af\u5883\u548c\u76d1\u7ba1\u73af\u5883\uff0c\u7ecf\u5408\u7ec4\u7ec7\u7684\u6295\u8d44\u73af\u5883\u8d44\u6e90\uff08https:\/\/www.oecd.org\/en\/topics\/investment-climate.html\uff09\u4e3a\u6b63\u5728\u8bc4\u4f30\u5176\u5728\u8be5\u56fd\u4e1a\u52a1\u7684\u4f01\u4e1a\u63d0\u4f9b\u4e86\u76f8\u5173\u7684\u80cc\u666f\u4fe1\u606f\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5bfc\u81f4\u65e0\u6cd5\u9000\u8fd8\u7684\u591a\u4ed8\u6b3e\u9879\u7684\u5e38\u89c1\u9519\u8bef<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">SPT \u7f16\u5236\u8fc7\u7a0b\u4e2d\u51fa\u73b0\u7684\u82e5\u5e72\u5e38\u89c1\u9519\u8bef\u4f1a\u5bfc\u81f4\u8d85\u51fa\u89c4\u5b9a\u91d1\u989d\u7684\u6b3e\u9879\u65e0\u6cd5\u83b7\u5f97\u8d54\u507f\u3002\u5176\u4e2d\u8bb8\u591a\u9519\u8bef\u5df2\u5728 PER-03\/PJ\/2026 \u4e2d\u5f97\u5230\u660e\u786e\u89c4\u5b9a\u3002\u6700\u5e38\u89c1\u7684\u9519\u8bef\u5305\u62ec\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7a0e\u6536\u62b5\u514d\u6761\u76ee\u9519\u8bef\u3002.<\/strong> \u5728\u6ca1\u6709\u76f8\u5e94\u6536\u5165\u7533\u62a5\u7684\u60c5\u51b5\u4e0b\u7533\u8bf7\u7a0e\u6536\u62b5\u514d\u4f1a\u4eba\u4e3a\u5730\u5236\u9020\u76c8\u4f59\uff0c\u800c\u8fd9\u5e76\u4e0d\u80fd\u53cd\u6620\u5b9e\u9645\u7684\u8d85\u989d\u7f34\u6b3e\u3002DGT \u7684 Coretax \u7cfb\u7edf\u65e8\u5728\u8bc6\u522b\u6b64\u7c7b\u4e0d\u4e00\u81f4\u4e4b\u5904\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6700\u7ec8\u7a0e\u4e0e\u975e\u6700\u7ec8\u7a0e\u6df7\u5408\u3002.<\/strong> \u5982\u679c\u5bf9\u6536\u5165\u8fdb\u884c\u9519\u8bef\u5206\u7c7b\uff0c\u4f8b\u5982\u5c06\u5e94\u7f34\u7eb3\u6700\u7ec8\u7a0e\u6b3e\u7684\u79df\u91d1\u6216\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u6536\u5165\u8ba1\u5165\u4e00\u822c\u4f01\u4e1a\u6240\u5f97\u7a0e\u8ba1\u7b97\u4e2d\uff0c\u5219\u4f1a\u626d\u66f2\u6574\u4f53\u7eb3\u7a0e\u4e49\u52a1\u7684\u8ba1\u7b97\uff0c\u5e76\u53ef\u80fd\u4ea7\u751f\u8bef\u5bfc\u6027\u7684\u591a\u7f34\u7a0e\u6b3e\u6570\u5b57\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u914d\u5076\u7a0e\u6536\u62b5\u514d\u8bef\u7528\u3002.<\/strong> \u5728\u67d0\u4e9b\u914d\u5076\u7a0e\u7533\u62a5\u65b9\u6848\u4e0b\uff0c\u914d\u5076\u7684\u7a0e\u6536\u62b5\u514d\u6839\u672c\u4e0d\u9002\u7528\u3002\u5982\u679c\u4ecd\u7136\u5c06\u5176\u8ba1\u5165\uff0c\u5c31\u4f1a\u9020\u6210\u7a0e\u6b3e\u76c8\u4f59\uff0c\u800c\u7a0e\u52a1\u603b\u5c40\u4e0d\u4f1a\u5c06\u5176\u8ba4\u5b9a\u4e3a\u53ef\u9000\u7a0e\u6b3e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5bf9 PPh DTP \u6fc0\u52b1\u63aa\u65bd\u7684\u8bef\u89e3\u3002.<\/strong> \u4e00\u4e9b\u4f01\u4e1a\uff0c\u7279\u522b\u662f\u90a3\u4e9b\u53d7\u76ca\u4e8e\u653f\u5e9c\u7a0e\u6536\u51cf\u514d\u8ba1\u5212\u7684\u4f01\u4e1a\uff0c\u53ef\u80fd\u6ca1\u6709\u610f\u8bc6\u5230\u653f\u5e9c\u63d0\u4f9b\u7684\u7a0e\u6536\u8865\u8d34\u65e0\u6cd5\u4ea7\u751f\u53ef\u9000\u7a0e\u989d\u3002\u56e0\u4e3a\u4f01\u4e1a\u4ece\u672a\u5b9e\u9645\u7f34\u7eb3\u8fc7\u8fd9\u7b14\u7a0e\u6b3e\uff0c\u6240\u4ee5\u65e0\u6cd5\u8ffd\u56de\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u907f\u514d\u8fd9\u4e9b\u9519\u8bef\u9700\u8981\u6b63\u786e\u7684\u8bb0\u8d26\u3001\u51c6\u786e\u7684\u6536\u5165\u5206\u7c7b\uff0c\u4ee5\u53ca\u53ca\u65f6\u54a8\u8be2\u7cbe\u901a\u5370\u5c3c\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8981\u6c42\u7684\u4e13\u4e1a\u4eba\u58eb\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5982\u4f55\u57282026\u5e74\u7ee7\u7eed\u9075\u5b88\u5370\u5c3c\u7684\u7a0e\u6536\u6cd5\u89c4<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e\u5728\u5370\u5c3c\u7ecf\u8425\u7684\u5916\u56fd\u4f01\u4e1a\u548c\u51fa\u53e3\u5546\u800c\u8a00\uff0c\u9075\u5b88\u76f8\u5173\u6cd5\u5f8b\u6cd5\u89c4\u81f3\u5173\u91cd\u8981\u3002 <strong>\u5370\u5c3c\u7a0e\u6b3e\u8d85\u989d\u7f34\u7eb3\u9000\u6b3e<\/strong> \u89c4\u5219\u59cb\u4e8e\u4e00\u4e9b\u57fa\u672c\u5b9e\u8df5\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4ed4\u7ec6\u590d\u4e60SPT\u5907\u8003\u6d41\u7a0b\u3002.<\/strong> 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class=\"wp-block-paragraph\">\u4e16\u754c\u94f6\u884c\u7684\u300a\u5370\u5ea6\u5c3c\u897f\u4e9a\u56fd\u522b\u6982\u51b5\u300b\uff08https:\/\/www.worldbank.org\/en\/country\/indonesia\uff09\u63d0\u4f9b\u4e86\u6709\u5173\u5370\u5ea6\u5c3c\u897f\u4e9a\u6574\u4f53\u8425\u5546\u73af\u5883\u7684\u6709\u7528\u6570\u636e\uff0c\u5305\u62ec\u4e0e\u5916\u56fd\u516c\u53f8\u7a0e\u52a1\u5408\u89c4\u76f8\u5173\u7684\u884c\u653f\u548c\u76d1\u7ba1\u6846\u67b6\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5728\u5370\u5c3c\u8bbe\u7acb\u516c\u53f8\uff1a\u7a0e\u52a1\u5408\u89c4\u4ece\u6ce8\u518c\u5f00\u59cb<\/strong><\/h2>\n\n\n\n<p 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class=\"wp-block-paragraph\">\u65e0\u8bba\u516c\u53f8\u662f\u9996\u6b21\u8fdb\u5165\u5370\u5c3c\u5e02\u573a\u8fd8\u662f\u5b8c\u5584\u5176\u73b0\u6709\u7684\u5408\u89c4\u6846\u67b6\uff0c\u6b63\u786e\u7684\u6307\u5bfc\u90fd\u80fd\u5c06\u7eb3\u7a0e\u4e49\u52a1\u4ece\u4e00\u79cd\u8d1f\u62c5\u8f6c\u53d8\u4e3a\u4e00\u79cd\u53ef\u7ba1\u7406\u3001\u900f\u660e\u4e14\u5b8c\u5168\u53ef\u63a7\u7684\u4e1a\u52a1\u73af\u8282\u3002.&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Imagine filing a company&#8217;s annual tax return in Indonesia, seeing a clear surplus balance, and planning to recover that money, only to receive an official notice stating that the overpayment will not be refunded. This is now the reality for many taxpayers under the latest issuance from Indonesia&#8217;s Directorate General of Taxation (DGT). Understanding the [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":8367,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[64],"tags":[],"country":[9],"service-category":[43],"class_list":["post-8366","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business-license","country-indonesia","service-category-business-license"],"acf":[],"_links":{"self":[{"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/8366","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=8366"}],"version-history":[{"count":3,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/8366\/revisions"}],"predecessor-version":[{"id":10493,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/8366\/revisions\/10493"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/media\/8367"}],"wp:attachment":[{"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/media?parent=8366"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/categories?post=8366"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/tags?post=8366"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/country?post=8366"},{"taxonomy":"service-category","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/service-category?post=8366"}],"curies":[{"name":"\u53ef\u6e7f\u6027\u7c89\u5242","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}