{"id":47889,"date":"2026-06-08T23:23:40","date_gmt":"2026-06-08T15:23:40","guid":{"rendered":"https:\/\/visa-indonesia.com\/?p=47889"},"modified":"2026-06-08T23:23:47","modified_gmt":"2026-06-08T15:23:47","slug":"pt-pma%e3%81%ae%e7%b4%8d%e7%a8%8e%e7%be%a9%e5%8b%99","status":"publish","type":"post","link":"https:\/\/visa-indonesia.com\/ja\/visas-and-regulations\/tax-obligations-for-pt-pma\/","title":{"rendered":"2026\u5e74\u306b\u304a\u3051\u308b\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306ePT PMA\u306e\u7d0d\u7a0e\u7fa9\u52d9"},"content":{"rendered":"<p class=\"wp-block-paragraph\">PT PMA\u3092\u8a2d\u7acb\u3057\u305f\u3070\u304b\u308a\u306e\u65b9\u3001\u3042\u308b\u3044\u306f\u8a2d\u7acb\u3092\u8a08\u753b\u4e2d\u306e\u65b9\u306b\u306f\u3001\u3053\u306e\u30ac\u30a4\u30c9\u304c\u5f79\u7acb\u3061\u307e\u3059\u3002\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u3001\u5916\u8cc7\u7cfb\u4f01\u696d\u306e\u53d6\u7de0\u5f79\u3001\u3042\u308b\u3044\u306f\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u5236\u304c\u5b9f\u969b\u306b\u4f55\u3092\u6c42\u3081\u3066\u3044\u308b\u306e\u304b\u3092\u7406\u89e3\u3057\u3088\u3046\u3068\u3057\u3066\u3044\u308b\u8ca1\u52d9\u30c1\u30fc\u30e0\u306e\u62c5\u5f53\u8005\u306a\u3069\u3001\u3069\u306a\u305f\u3067\u3082\u3001\u3053\u306e\u30ac\u30a4\u30c9\u304c\u3074\u3063\u305f\u308a\u3067\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4eca\u3059\u3050\u5fc5\u8981\u306a\u7c21\u6f54\u306a\u7b54\u3048\u306f\u3053\u3046\u3067\u3059\u3002PT PMA\u306f\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u3001\u6bce\u6708\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3001PKP\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\uff09\u3068\u3057\u3066\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306fVAT\u3001\u5e74\u6b21\u7a0e\u52d9\u7533\u544a\u3001\u305d\u3057\u3066\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u5316\u306b\u5bfe\u5fdc\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u304c\u305d\u306e\u6838\u5fc3\u3067\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3057\u304b\u3057\u3001\u7d30\u90e8\u306f\u91cd\u8981\u3067\u3042\u308a\u3001\u305d\u3053\u3092\u9593\u9055\u3048\u308b\u3068\u5b9f\u969b\u306e\u91d1\u92ad\u7684\u640d\u5931\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u5236\u306f\u983b\u7e41\u306b\u5909\u66f4\u3055\u308c\u308b\u305f\u3081\u3001\u3054\u81ea\u8eab\u306e\u5177\u4f53\u7684\u306a\u72b6\u6cc1\u306b\u3064\u3044\u3066\u306f\u3001\u5fc5\u305a\u6709\u8cc7\u683c\u306e\u7a0e\u7406\u58eb\u307e\u305f\u306f\u767b\u9332\u7a0e\u52d9\u4e8b\u52d9\u6240\u306b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002.<\/p>\n\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>\u76ee\u6b21<\/h2><nav><ul><li><a href=\"#quick-summary-what-taxes-does-a-pt-pma-need-to-pay\">\u6982\u8981\uff1aPT PMA\u306f\u3069\u306e\u3088\u3046\u306a\u7a0e\u91d1\u3092\u7d0d\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u304b\uff1f<\/a><\/li><li><a href=\"#is-a-pt-pma-taxed-differently-from-a-local-pt\">PT PMA\u306f\u3001\u5730\u5143\u306ePT\u3068\u306f\u8ab2\u7a0e\u65b9\u6cd5\u304c\u7570\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/a><ul><li><a href=\"#same-basic-tax-duties-as-local-companies\">\u73fe\u5730\u4f01\u696d\u3068\u540c\u3058\u57fa\u672c\u7684\u306a\u7d0d\u7a0e\u7fa9\u52d9<\/a><\/li><li><a href=\"#but-there-are-extra-layers-that-foreign-owned-companies-face\">\u3057\u304b\u3057\u3001\u5916\u8cc7\u7cfb\u4f01\u696d\u304c\u76f4\u9762\u3059\u308b\u8ab2\u984c\u306f\u305d\u308c\u3060\u3051\u306b\u3068\u3069\u307e\u3089\u306a\u3044<\/a><\/li><\/ul><\/li><li><a href=\"#corporate-income-tax-for-pt-pma\">PT PMA\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e<\/a><ul><li><a href=\"#the-standard-cit-rate\">\u6a19\u6e96\u7684\u306aCIT\u7a0e\u7387<\/a><\/li><li><a href=\"#how-taxable-income-is-actually-calculated\">\u8ab2\u7a0e\u6240\u5f97\u306f\u5b9f\u969b\u306b\u306f\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u308b\u306e\u304b<\/a><\/li><li><a href=\"#small-company-tax-relief-and-the-0-5-final-tax-regime\">\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u30680.5%\u6700\u7d42\u8ab2\u7a0e\u5236\u5ea6<\/a><\/li><li><a href=\"#annual-corporate-tax-return-deadline\">\u6cd5\u4eba\u7a0e\u306e\u5e74\u6b21\u7533\u544a\u306e\u671f\u9650<\/a><\/li><\/ul><\/li><li><a href=\"#monthly-tax-obligations-for-pt-pma\">PT PMA\u306e\u6708\u6b21\u7d0d\u7a0e\u7fa9\u52d9<\/a><ul><li><a href=\"#p-ph-21-for-employees\">\u5f93\u696d\u54e1\u306b\u5bfe\u3059\u308bPPh 21<\/a><\/li><li><a href=\"#p-ph-23-for-local-service-payments\">\u56fd\u5185\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308bPPh 23<\/a><\/li><li><a href=\"#p-ph-25-monthly-cit-installments\">PPh 25 \u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u6708\u6b21\u5206\u5272\u7d0d\u4ed8<\/a><\/li><li><a href=\"#p-ph-26-for-payments-to-foreign-parties\">\u5916\u56fd\u306e\u76f8\u624b\u65b9\u3078\u306e\u652f\u6255\u3044\u306b\u9069\u7528\u3055\u308c\u308bPPh 26<\/a><\/li><\/ul><\/li><li><a href=\"#vat-ppn-obligations-for-pt-pma\">PT PMA\u306b\u304a\u3051\u308bVAT\uff0fPPN\u306e\u7fa9\u52d9<\/a><ul><li><a href=\"#when-a-pt-pma-must-register-as-pkp\">PT PMA\u304cPKP\u3068\u3057\u3066\u767b\u9332\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5834\u5408<\/a><\/li><li><a href=\"#the-current-vat-rate-in-indonesia\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u73fe\u5728\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u7a0e\u7387<\/a><\/li><li><a href=\"#vat-invoices-input-vat-and-common-mistakes\">VAT\u8acb\u6c42\u66f8\u3001\u4ed5\u5165\u7a0e\u984d\u3001\u304a\u3088\u3073\u3088\u304f\u3042\u308b\u9593\u9055\u3044<\/a><\/li><\/ul><\/li><li><a href=\"#other-taxes-and-compliance-items\">\u305d\u306e\u4ed6\u306e\u7a0e\u91d1\u304a\u3088\u3073\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u95a2\u9023\u4e8b\u9805<\/a><\/li><li><a href=\"#p-ph-22-import-vat-and-customs-duties\">PPh 22\u3001\u8f38\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3001\u304a\u3088\u3073\u95a2\u7a0e<\/a><\/li><li><a href=\"#pt-pma-tax-filing-deadlines\">PT\u30fbPMA\u306e\u7a0e\u52d9\u7533\u544a\u671f\u9650<\/a><\/li><li><a href=\"#coretax-e-faktur-and-e-bupot-what-pt-pma-owners-should-know\">Coretax\u3001e-Faktur\u3001e-Bupot\uff1aPT PMA\u306e\u6240\u6709\u8005\u304c\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u3053\u3068<\/a><\/li><li><a href=\"#transfer-pricing-for-pt-pma\">PT PMA\u306b\u304a\u3051\u308b\u79fb\u8ee2\u4fa1\u683c<\/a><ul><li><a href=\"#when-transfer-pricing-documentation-is-required\">\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u5316\u304c\u6c42\u3081\u3089\u308c\u308b\u5834\u5408<\/a><\/li><\/ul><\/li><li><a href=\"#common-pt-pma-tax-mistakes\">PT\u30fbPMA\u7a0e\u52d9\u306b\u304a\u3051\u308b\u3088\u304f\u3042\u308b\u9593\u9055\u3044<\/a><ul><li><a href=\"#assuming-tax-obligations-start-with-revenue\">\u7a0e\u52d9\u4e0a\u306e\u7fa9\u52d9\u306f\u53ce\u76ca\u304b\u3089\u751f\u3058\u308b\u3068\u4eee\u5b9a\u3059\u308b<\/a><\/li><li><a href=\"#ignoring-the-monthly-withholding-tax\">\u6bce\u6708\u306e\u6e90\u6cc9\u5fb4\u53ce\u3092\u7121\u8996\u3059\u308b<\/a><\/li><li><a href=\"#applying-treaty-rates-without-a-valid-form-dgt\">\u6709\u52b9\u306a\u30d5\u30a9\u30fc\u30e0DGT\u304c\u306a\u3044\u5834\u5408\u306e\u6761\u7d04\u7a0e\u7387\u306e\u9069\u7528<\/a><\/li><li><a href=\"#treating-accounting-profit-as-taxable-profit\">\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u3092\u8ab2\u7a0e\u6240\u5f97\u3068\u3057\u3066\u6271\u3046<\/a><\/li><li><a href=\"#missing-vat-invoice-deadlines\">VAT\u8acb\u6c42\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306e\u672a\u9075\u5b88<\/a><\/li><li><a href=\"#forgetting-lkpm-because-its-not-a-tax-thing\">\u300c\u7a0e\u91d1\u3068\u306f\u95a2\u4fc2\u306a\u3044\u300d\u3068\u3044\u3046\u7406\u7531\u3067LKPM\u3092\u5fd8\u308c\u3066\u3057\u307e\u3046\u201c<\/a><\/li><\/ul><\/li><li><a href=\"#pt-pma-tax-compliance-checklist\">PT\u30fbPMA \u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30fb\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/a><\/li><li><a href=\"#when-should-a-pt-pma-use-a-tax-consultant\">PT PMA\u306f\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u3092\u5229\u7528\u3059\u3079\u304d\u304b\uff1f<\/a><\/li><li><a href=\"#fa-qs-about-pt-pma-tax-obligations\">PT\u30fbPMA\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"quick-summary-what-taxes-does-a-pt-pma-need-to-pay\"><strong>\u6982\u8981\uff1aPT PMA\u306f\u3069\u306e\u3088\u3046\u306a\u7a0e\u91d1\u3092\u7d0d\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u304b\uff1f<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u7fa9\u52d9<\/strong><\/td><td><strong>\u9069\u7528\u3055\u308c\u308b\u5834\u5408<\/strong><\/td><td><strong>\u7533\u544a\u983b\u5ea6<\/strong><\/td><\/tr><tr><td>\u6cd5\u4eba\u6240\u5f97\u7a0e \/ PPh Badan<\/td><td>\u540c\u793e\u306f\u8ab2\u7a0e\u5bfe\u8c61\u306e\u5229\u76ca\u3092\u8a08\u4e0a\u3057\u3066\u3044\u308b<\/td><td>\u5e74\u9593<\/td><\/tr><tr><td>PPh 25<\/td><td>CIT\u306e\u6708\u3005\u306e\u5206\u5272\u6255\u3044<\/td><td>\u6708\u6b21<\/td><\/tr><tr><td>PPh 29<\/td><td>\u5206\u5272\u6255\u3044\u306e\u7dcf\u984d\u304c\u6700\u7d42\u7684\u306a\u7d0d\u7a0e\u984d\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u306e\u3001CIT\u306e\u5e74\u6b21\u8ffd\u52a0\u7d0d\u4ed8<\/td><td>\u5e74\u6b21\uff08SPT\u7533\u544a\u524d\uff09<\/td><\/tr><tr><td>PPh 21<\/td><td>\u540c\u793e\u306b\u306f\u5f93\u696d\u54e1\u304c\u3044\u307e\u3059<\/td><td>\u6708\u6b21<\/td><\/tr><tr><td>PPh 23<\/td><td>\u30b5\u30fc\u30d3\u30b9\u3001\u5bb6\u8cc3\u3001\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u5730\u5143\u696d\u8005\u3078\u306e\u652f\u6255\u3044<\/td><td>\u6708\u6b21<\/td><\/tr><tr><td>PPh 26<\/td><td>\u5916\u56fd\u306e\u76f8\u624b\u65b9\u3078\u306e\u652f\u6255\u3044<\/td><td>\u6708\u6b21<\/td><\/tr><tr><td>VAT \/ PPN<\/td><td>\u540c\u793e\u306fPKP\u3068\u3057\u3066\u767b\u9332\u3055\u308c\u3066\u3044\u308b<\/td><td>\u6708\u6b21<\/td><\/tr><tr><td>PBB\uff08\u571f\u5730\u30fb\u5efa\u7269\u7a0e\uff09<\/td><td>\u540c\u793e\u306f\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u571f\u5730\u30fb\u5efa\u7269\u3092\u6240\u6709\u307e\u305f\u306f\u4f7f\u7528\u3057\u3066\u3044\u308b<\/td><td>\u6bce\u5e74\u3001\u307e\u305f\u306f\u901a\u77e5\u306b\u57fa\u3065\u304d<\/td><\/tr><tr><td>Bea Meterai\uff08\u5370\u7d19\u7a0e\uff09<\/td><td>\u7279\u5b9a\u306e\u516c\u7684\u6587\u66f8\u304a\u3088\u3073\u5951\u7d04\u66f8<\/td><td>1\u4ef6\u3042\u305f\u308a<\/td><\/tr><tr><td>\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8<\/td><td>\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15<\/td><td>\u5e741\u56de\u3001\u307e\u305f\u306f\u3054\u8981\u671b\u306b\u5fdc\u3058\u3066<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"is-a-pt-pma-taxed-differently-from-a-local-pt\"><strong>PT PMA\u306f\u3001\u5730\u5143\u306ePT\u3068\u306f\u8ab2\u7a0e\u65b9\u6cd5\u304c\u7570\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"same-basic-tax-duties-as-local-companies\"><strong>\u73fe\u5730\u4f01\u696d\u3068\u540c\u3058\u57fa\u672c\u7684\u306a\u7d0d\u7a0e\u7fa9\u52d9<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u591a\u304f\u306e\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u304c\u3001\u66f8\u985e\u4f5c\u696d\u306b\u3069\u3063\u3077\u308a\u6d78\u304b\u3063\u3066\u304b\u3089\u521d\u3081\u3066\u6c17\u3065\u304f\u3053\u3068\u304c\u3042\u308b\u3002\u305d\u308c\u306f\u3001PT PMA\u306f\u5b8c\u5168\u306b\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6cd5\u4eba\u3067\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3060\u3002\u3064\u307e\u308a\u3001\u4e00\u822c\u7684\u306b\u3001PT PMA\u306f\u73fe\u5730\u306ePT\uff08\u6709\u9650\u8cac\u4efb\u4f1a\u793e\uff09\u3068\u540c\u69d8\u306b\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6cd5\u4eba\u7a0e\u898f\u5247\u306b\u5f93\u3046\u3053\u3068\u306b\u306a\u308b\u3002 \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u306f\u81ea\u5df1\u7533\u544a\u5236\u304c\u63a1\u7528\u3055\u308c\u3066\u304a\u308a\u3001\u5404\u4f1a\u8a08\u671f\u9593\u3054\u3068\u306b\u3001\u8cb4\u793e\u81ea\u8eab\u304c\u7d0d\u7a0e\u7fa9\u52d9\u984d\u3092\u8a08\u7b97\u3057\u3001\u7d0d\u7a0e\u304a\u3088\u3073\u7533\u544a\u3092\u884c\u3046\u8cac\u4efb\u304c\u3042\u308a\u307e\u3059\u3002.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u52d9\u7dcf\u5c40\uff08DJP\uff09\u306f\u3001\u4e2d\u6838\u3068\u306a\u308b\u5831\u544a\u4f53\u5236\u306e\u9762\u306b\u304a\u3044\u3066\u3001\u5916\u8cc7\u7cfb\u4f01\u696d\u3068\u56fd\u5185\u4f01\u696d\u3092\u540c\u7b49\u306b\u6271\u3063\u3066\u3044\u307e\u3059\u3002 \u3068\u306f\u3044\u3048\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u7d50\u679c\u3001\u7d0d\u7a0e\u7533\u544a\u306e\u6f0f\u308c\u3084\u7d0d\u7a0e\u984d\u306e\u4e0d\u8db3\u304c\u3042\u3063\u305f\u5834\u5408\u3001DJP\u306f\u4f9d\u7136\u3068\u3057\u3066\u7d0d\u7a0e\u6c7a\u5b9a\u901a\u77e5\u66f8\uff08SKPKB\u3001Surat Ketetapan Pajak Kurang Bayar\uff09\u3092\u767a\u884c\u3057\u305f\u308a\u3001\u7d0d\u7a0e\u7763\u4fc3\u72b6\uff08Surat Tagihan Pajak \/ STP\uff09\u3092\u9001\u4ed8\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"but-there-are-extra-layers-that-foreign-owned-companies-face\"><strong>\u3057\u304b\u3057\u3001\u5916\u8cc7\u7cfb\u4f01\u696d\u304c\u76f4\u9762\u3059\u308b\u8ab2\u984c\u306f\u305d\u308c\u3060\u3051\u306b\u3068\u3069\u307e\u3089\u306a\u3044<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u306e\u300c\u540c\u3058\u30eb\u30fc\u30eb\u300d\u3068\u3044\u3046\u539f\u5247\u306b\u306f\u9650\u754c\u304c\u3042\u308a\u307e\u3059\u3002PT PMA\u306b\u306f\u3001\u7d14\u7c8b\u306b\u5730\u57df\u9650\u5b9a\u306ePT\u3067\u306f\u6271\u308f\u306a\u3044\u3088\u3046\u306a\u8907\u96d1\u306a\u554f\u984c\u304c\u751f\u3058\u308b\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5916\u56fd\u4eba\u682a\u4e3b\u3078\u306e\u914d\u5f53<\/strong>, \u3001\u89aa\u4f1a\u793e\u3084\u6d77\u5916\u306e\u6295\u8cc7\u5bb6\u3078\u306e\u652f\u6255\u3044\u306f\u3001\u7b2c26\u6761\u306b\u57fa\u3065\u304f\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b<\/li>\n\n\n\n<li><strong>\u56fd\u5883\u3092\u8d8a\u3048\u308b\u30b5\u30fc\u30d3\u30b9\u624b\u6570\u6599<\/strong>, \u3001\u7ba1\u7406\u3001IT\u3001\u307e\u305f\u306f\u6280\u8853\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3057\u3066\u5916\u56fd\u4f01\u696d\u306b\u652f\u6255\u3044\u3092\u884c\u3044\u3001\u305d\u308c\u306b\u3088\u3063\u3066\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u304c\u767a\u751f\u3059\u308b\u5834\u5408<\/li>\n\n\n\n<li><strong>\u79df\u7a0e\u6761\u7d04\u306e\u6d3b\u7528<\/strong>, \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3068\u682a\u4e3b\u306e\u56fd\u3068\u306e\u9593\u306b\u79df\u7a0e\u6761\u7d04\u304c\u7de0\u7d50\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u9069\u5207\u306a\u66f8\u985e\uff08\u30d5\u30a9\u30fc\u30e0DGT\uff09\u3092\u63d0\u51fa\u3059\u308c\u3070\u3001\u8efd\u6e1b\u7a0e\u7387\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong>\u79fb\u8ee2\u4fa1\u683c<\/strong>, \u8cb4\u793e\u306ePT PMA\u3068\u6d77\u5916\u306e\u95a2\u9023\u5f53\u4e8b\u8005\u3068\u306e\u9593\u306e\u53d6\u5f15\u306f\u3001\u72ec\u7acb\u4f01\u696d\u9593\u53d6\u5f15\u306e\u539f\u5247\u306b\u57fa\u3065\u304d\u884c\u308f\u308c\u3001\u304b\u3064\u6587\u66f8\u5316\u3055\u308c\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/li>\n\n\n\n<li><strong>\u6052\u4e45\u7684\u65bd\u8a2d\u30ea\u30b9\u30af<\/strong>, \u3001\u5916\u56fd\u4eba\u306e\u89aa\u4f1a\u793e\u304c\u4e8b\u696d\u904b\u55b6\u306b\u904e\u5ea6\u306b\u4ecb\u5165\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3044\u3066BUT\uff08\u6052\u4e45\u7684\u65bd\u8a2d\uff09\u3068\u307f\u306a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3046\u8003\u3048\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002\u7a0e\u5236\u306e\u57fa\u76e4\u306f\u540c\u3058\u3067\u3059\u304c\u3001\u6d77\u5916\u3068\u306e\u3064\u306a\u304c\u308a\u304c\u3042\u308b\u4f01\u696d\u306e\u305f\u3081\u306b\u7279\u5225\u306b\u3001\u305d\u306e\u4e0a\u306b\u8ffd\u52a0\u306e\u968e\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u306e\u3067\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"corporate-income-tax-for-pt-pma\"><strong>PT PMA\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/corporate-income-tax-pt-pma-1024x576.jpg\" alt=\"PT PMA\u5411\u3051\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u30a4\u30f3\u30d5\u30a9\u30b0\u30e9\u30d5\u30a3\u30c3\u30af\u3002\u58f2\u4e0a\u9ad8\u3001\u63a7\u9664\u5bfe\u8c61\u7d4c\u8cbb\u3001\u7a0e\u52d9\u4e0a\u306e\u4fee\u6b63\u3001\u8ab2\u7a0e\u6240\u5f97\u3001\u304a\u3088\u3073\u6700\u7d42\u7684\u306a\u7a0e\u52d9\u51e6\u7406\u72b6\u6cc1\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002.\" class=\"wp-image-47891\" srcset=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/corporate-income-tax-pt-pma-1024x576.jpg 1024w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/corporate-income-tax-pt-pma-300x169.jpg 300w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/corporate-income-tax-pt-pma-768x432.jpg 768w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/corporate-income-tax-pt-pma-1536x864.jpg 1536w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/corporate-income-tax-pt-pma-18x10.jpg 18w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/corporate-income-tax-pt-pma-200x113.jpg 200w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/corporate-income-tax-pt-pma-64x36.jpg 64w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/corporate-income-tax-pt-pma.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"the-standard-cit-rate\"><strong>\u6a19\u6e96\u7684\u306aCIT\u7a0e\u7387<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u6a19\u6e96\u7a0e\u7387\u306f <strong>22%<\/strong> \u7dcf\u53ce\u5165\u3067\u306f\u306a\u304f\u3001\u7d14\u8ab2\u7a0e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3068\u3044\u3046\u70b9\u3067\u3001\u3053\u308c\u306f\u91cd\u8981\u306a\u9055\u3044\u3067\u3059\u3002\u6cd5\u4eba\u7a0e\u306f\u3001\u6240\u5f97\u304b\u3089\u640d\u91d1\u7b97\u5165\u53ef\u80fd\u306a\u4e8b\u696d\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u6b8b\u984d\u306b\u5bfe\u3057\u3066\u306e\u307f\u652f\u6255\u3044\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">PT PMA\u304c\u8a3c\u5238\u53d6\u5f15\u6240\u306e\u4e0a\u5834\u8981\u4ef6\u3092\u6e80\u305f\u3059\u516c\u958b\u4f1a\u793e\u3067\u3042\u308b\u5834\u5408\u30013%\u306e\u7a0e\u7387\u5f15\u304d\u4e0b\u3052\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u5b9f\u52b9\u6cd5\u4eba\u7a0e\u7387\u304c19%\u307e\u3067\u5f15\u304d\u4e0b\u3052\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"how-taxable-income-is-actually-calculated\"><strong>\u8ab2\u7a0e\u6240\u5f97\u306f\u5b9f\u969b\u306b\u306f\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u308b\u306e\u304b<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u591a\u304f\u306e\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u304c\u3053\u3053\u3067\u3064\u307e\u305a\u3044\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u3068\u7a0e\u52d9\u4e0a\u306e\u5229\u76ca\u306f\u540c\u3058\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u3092\u7c21\u5358\u306b\u8aac\u660e\u3059\u308b\u3068\u3001\u6b21\u306e\u3088\u3046\u306a\u3053\u3068\u3067\u3059\u3002\u4f1a\u8a08\u58eb\u306f\u3001\u5546\u696d\u4f1a\u8a08\u57fa\u6e96\u306b\u5f93\u3063\u3066\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u6cd5\u3082\u767a\u751f\u4e3b\u7fa9\u306b\u5f93\u3063\u3066\u304a\u308a\u3001\u5b9f\u969b\u306b\u73fe\u91d1\u306e\u79fb\u52d5\u304c\u3042\u3063\u305f\u6642\u671f\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u53ce\u76ca\u306f\u767a\u751f\u3057\u305f\u6642\u70b9\u3067\u3001\u8cbb\u7528\u306f\u767a\u751f\u3057\u305f\u6642\u70b9\u3067\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3057\u304b\u3057\u3001DJP\u306b\u306f\u3001\u3069\u306e\u7d4c\u8cbb\u304c\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308a\u3001\u3069\u306e\u7d4c\u8cbb\u304c\u5bfe\u8c61\u5916\u3068\u306a\u308b\u304b\u306b\u3064\u3044\u3066\u72ec\u81ea\u306e\u898f\u5247\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u5546\u696d\u4f1a\u8a08\u3068\u7a0e\u52d9\u51e6\u7406\u306e\u76f8\u9055\u306f\u3001\u300c\u7a0e\u52d9\u8abf\u6574\uff08rekonsiliasi fiskal\uff09\u300d\u3092\u901a\u3058\u3066\u89e3\u6d88\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u7a0e\u52d9\u8abf\u6574\u306f\u3001\u6bce\u5e74\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u524d\u306b\u5b8c\u4e86\u3055\u305b\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u822c\u7684\u306b\u63a7\u9664\u5bfe\u8c61\u5916\u3068\u306a\u308b\u7d4c\u8cbb\u306b\u306f\u3001\u9069\u5207\u306a\u8a3c\u6191\u306e\u306a\u3044\u63a5\u5f85\u8cbb\u3001\u7279\u5b9a\u306e\u7f70\u91d1\u3084\u9055\u7d04\u91d1\u3001\u304a\u3088\u3073\u4f1a\u793e\u306e\u5e33\u7c3f\u306b\u6df7\u5165\u3057\u3066\u3057\u307e\u3063\u305f\u500b\u4eba\u7684\u306a\u7d4c\u8cbb\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002\u5f8c\u8005\u306f\u3001\u8ab0\u3082\u304c\u8a8d\u3081\u305f\u304f\u306a\u3044\u307b\u3069\u983b\u7e41\u306b\u767a\u751f\u3057\u3066\u3044\u307e\u3059\u3002\u7a0e\u52d9\u4e0a\u306e\u640d\u5931\u306f\u3001\u6a19\u6e96\u7684\u306a\u898f\u5247\u306b\u57fa\u3065\u304d\u3001\u6700\u59275\u5e74\u9593\u7e70\u308a\u8d8a\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"small-company-tax-relief-and-the-0-5-final-tax-regime\"><strong>\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u30680.5%\u6700\u7d42\u8ab2\u7a0e\u5236\u5ea6<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u30672\u3064\u306e\u91cd\u8981\u306a\u70b9\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305a\u3001\u5e74\u9593\u58f2\u4e0a\u9ad8\u304c500\u5104\u30eb\u30d4\u30a2\u4ee5\u4e0b\u306e\u5c0f\u898f\u6a21\u4f01\u696d\u306f\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08CIT\uff09\u306b\u3064\u3044\u306650%\u306e\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304c\u3001\u3053\u308c\u306f\u58f2\u4e0a\u9ad8\u306e\u3046\u306148\u5104\u30eb\u30d4\u30a2\u307e\u3067\u306e\u90e8\u5206\u306b\u7d10\u3065\u304f\u8ab2\u7a0e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u306e\u307f\u9069\u7528\u3055\u308c\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c\u4e8c\u306b\u3001PT PMA\u306f\u3001\u58f2\u4e0a\u9ad8\u304c\u4f9d\u7136\u3068\u3057\u306648\u5104\u30eb\u30d4\u30a2\u672a\u6e80\u3067\u3042\u308b\u3068\u3044\u3046\u7406\u7531\u3060\u3051\u3067\u30010.5%\u306e\u6700\u7d42\u6240\u5f97\u7a0e\u5236\u5ea6\u3092\u5229\u7528\u3067\u304d\u308b\u3068\u5b89\u6613\u306b\u60f3\u5b9a\u3059\u3079\u304d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7dcf\u58f2\u4e0a\u9ad8\u304c48\u5104\u30eb\u30d4\u30a2\u4ee5\u4e0b\u306e\u6cd5\u4eba\u7d0d\u7a0e\u8005\u306e\u4e2d\u306b\u306f\u3001\u3053\u306e\u5236\u5ea6\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u9069\u7528\u53ef\u5426\u306f\u500b\u3005\u306e\u30b1\u30fc\u30b9\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u3001\u307e\u305f\u671f\u9593\u5236\u9650\u3082\u3042\u308a\u307e\u3059\u3002 \u5f53\u8a72\u4f01\u696d\u306e\u7d0d\u7a0e\u8005\u30b9\u30c6\u30fc\u30bf\u30b9\u3001\u4e8b\u696d\u6d3b\u52d5\u3001\u767b\u9332\u65e5\u3001\u304a\u3088\u3073\u9078\u629e\u3057\u305f\u7a0e\u52d9\u51e6\u7406\u306e\u3044\u305a\u308c\u3082\u304c\u7d50\u679c\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u7a0e\u52d9\u8a08\u7b97\u306b\u304a\u3044\u30660.5%\u7a0e\u7387\u3092\u9069\u7528\u3059\u308b\u524d\u306b\u3001\u5fc5\u305a\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u306b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"annual-corporate-tax-return-deadline\"><strong>\u6cd5\u4eba\u7a0e\u306e\u5e74\u6b21\u7533\u544a\u306e\u671f\u9650<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u300d\u3068\u547c\u3070\u308c\u308b\u5e74\u6b21\u6cd5\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u306f\u3001 <strong>\u6a5f\u95a2\u306e\u5e74\u6b21SPT<\/strong>, \u3001\u306f\u3001\u8cb4\u793e\u306e\u4f1a\u8a08\u5e74\u5ea6\u7d42\u4e86\u5f8c4\u30f6\u6708\u4ee5\u5185\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u66a6\u5e74\uff081\u6708\u304b\u308912\u6708\uff09\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u306e\u5834\u5408\u3001\u305d\u306e\u671f\u9650\u306f <strong>4\u670830\u65e5<\/strong>. \u7533\u544a\u3092\u884c\u3046\u306b\u306f\u3001\u8ca1\u52d9\u8af8\u8868\uff08\u6cd5\u7684\u306b\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u76e3\u67fb\u6e08\u307f\u306e\u8ca1\u52d9\u8af8\u8868\uff09\u3001\u4f1a\u8a08\u4e0a\u306e\u7167\u5408\u8868\u3001\u304a\u3088\u3073\u5f53\u8a72\u5e74\u5ea6\u4e2d\u306b\u652f\u6255\u3063\u305f\u3059\u3079\u3066\u306e\u524d\u6255\u7a0e\u91d1\u306e\u8a18\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"monthly-tax-obligations-for-pt-pma\"><strong>PT PMA\u306e\u6708\u6b21\u7d0d\u7a0e\u7fa9\u52d9<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u73fe\u5728\u9032\u884c\u4e2d\u306e\u696d\u52d9\u306e\u5927\u90e8\u5206\u306f\u3001\u3053\u306e\u90e8\u5206\u306b\u96c6\u4e2d\u3057\u3066\u3044\u307e\u3059\u3002\u6bce\u6708\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306f\u3001\u89e3\u7d04\u3067\u304d\u306a\u3044\u5b9a\u671f\u8cfc\u8aad\u306e\u3088\u3046\u306a\u3082\u306e\u3060\u3068\u8003\u3048\u3066\u304f\u3060\u3055\u3044\u3002\u53ce\u76ca\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u6bce\u6708\u5fc5\u305a\u767a\u751f\u3059\u308b\u3082\u306e\u3067\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"p-ph-21-for-employees\"><strong>\u5f93\u696d\u54e1\u306b\u5bfe\u3059\u308bPPh 21<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">PT PMA\u306b\u73fe\u5730\u5f93\u696d\u54e1\u307e\u305f\u306f\u99d0\u5728\u54e1\u304c\u3044\u308b\u5834\u5408\u3001\u6bce\u6708\u3001\u305d\u306e\u7d66\u4e0e\u304b\u3089\u6240\u5f97\u7a0e\u3092\u6e90\u6cc9\u5fb4\u53ce\u3057\u3001\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f <strong>PPh 21<\/strong>. \u5f93\u696d\u54e1\u304a\u3088\u3073\u5916\u56fd\u4eba\u500b\u4eba\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u306e\u6708\u6b21\u7533\u544a\u984d\u306f\u3001 <strong>SPT \u6240\u5f97\u7a0e\uff08PPh 21\/26\uff09<\/strong>, \u3001\u6bce\u6708Coretax\u3092\u901a\u3058\u3066\u63d0\u51fa\u3055\u308c\u307e\u3059\u3002.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f93\u696d\u54e1\u306eNPWP\u756a\u53f7\uff08NPWP\u3092\u304a\u6301\u3061\u3067\u306a\u3044\u5834\u5408\u306fNIK\uff09\u3001BPJS\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u7d0d\u4ed8\u72b6\u6cc1\u3068\u6574\u5408\u3057\u305f\u7d66\u4e0e\u53f0\u5e33\u3001\u304a\u3088\u3073Coretax\u3092\u901a\u3058\u305f\u4e00\u8cab\u3057\u305f\u5831\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002 PMK-168\/2023\u306b\u57fa\u3065\u304d\u3001\u6bce\u6708\u306e\u6e90\u6cc9\u5fb4\u53ce\u984d\u306e\u7b97\u5b9a\u306b\u306f\u3001\u5f93\u6765\u306e\u7d14\u6240\u5f97\u63a8\u5b9a\u65b9\u5f0f\u306b\u4ee3\u308f\u308a\u3001\u5b9f\u52b9\u7a0e\u7387\uff08TER\uff09\u65b9\u5f0f\u304c\u63a1\u7528\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"p-ph-23-for-local-service-payments\"><strong>\u56fd\u5185\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308bPPh 23<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">PT PMA\u304c\u3001\u30b5\u30fc\u30d3\u30b9\u3001\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u3001\u307e\u305f\u306f\u8a2d\u5099\u3084\u8eca\u4e21\u306a\u3069\u306e\u571f\u5730\u30fb\u5efa\u7269\u4ee5\u5916\u306e\u8cc7\u7523\u306e\u8cc3\u8cb8\u6599\u306b\u3064\u3044\u3066\u3001\u73fe\u5730\u306e\u696d\u8005\u306b\u652f\u6255\u3044\u3092\u884c\u3046\u305f\u3073\u306b\u3001\u305d\u306e\u652f\u6255\u3044\u984d\u304b\u3089PPh 23\u3092\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002 \u571f\u5730\u304a\u3088\u3073\u5efa\u7269\u306e\u8cc3\u8cb8\u6599\u306f\u3001\u901a\u5e38\u3001\u6240\u5f97\u7a0e\u6cd5\u7b2c4\u6761\u7b2c2\u9805\u306b\u57fa\u3065\u304d\u5225\u9014\u53d6\u308a\u6271\u308f\u308c\u308b\u305f\u3081\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3092\u4e8b\u524d\u306b\u78ba\u8a8d\u305b\u305a\u306b\u30aa\u30d5\u30a3\u30b9\u8cc3\u6599\u3092PPh 23\u306b\u542b\u3081\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u5185\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308bPPh 23\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306f\u3001\u305d\u306e\u4ed6\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3068\u7d71\u5408\u3055\u308c\u3001 <strong>SPT \u30de\u30b5\u30fb\u30a6\u30cb\u30d5\u30a3\u30ab\u30b7\u30aa\u30f3<\/strong>, \u3001Coretax\u3092\u901a\u3058\u3066\u63d0\u51fa\u3055\u308c\u308b\u7d71\u5408\u6708\u6b21\u6e90\u6cc9\u5fb4\u53ce\u7533\u544a\u66f8\u3067\u3059\u3002\u53d6\u5f15\u5148\u306e\u7a0e\u52d9\u4e0a\u306e\u6271\u3044\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u514d\u7a0e\u5bfe\u8c61\u306e\u696d\u8005\u3082\u3042\u308c\u3070\u3001\u7570\u306a\u308b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u696d\u8005\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u7fa9\u52d9\u3092\u6020\u308b\u3053\u3068\u306f\u3001\u65b0\u898f\u306ePT PMA\u306b\u3068\u3063\u3066\u6700\u3082\u3088\u304f\u3042\u308b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u4e0a\u306e\u4e0d\u5099\u306e\u4e00\u3064\u3067\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"p-ph-25-monthly-cit-installments\"><strong>PPh 25 \u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u6708\u6b21\u5206\u5272\u7d0d\u4ed8<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u524d\u6255\u3044\u7a0e\u984d\u306e\u5408\u8a08\u304c\u3001\u6700\u7d42\u7684\u306a\u5e74\u9593\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u984d\u3092\u4e0b\u56de\u308b\u5834\u5408\u3001\u305d\u306e\u4e0d\u8db3\u5206\u306f\u901a\u5e38\u3001PPh 29\u3001\u3059\u306a\u308f\u3061\u672a\u7d0d\u306e\u5e74\u9593\u6cd5\u4eba\u6240\u5f97\u7a0e\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002\u3053\u306e\u91d1\u984d\u306f\u3001\u5e74\u9593\u6cd5\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u524d\u306b\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 \u305d\u306e\u305f\u3081\u3001\u63d0\u51fa\u524d\u306b\u3001\u6708\u3005\u306ePPh 25\u306e\u5206\u5272\u7d0d\u4ed8\u984d\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u63a7\u9664\u3001\u304a\u3088\u3073\u5e74\u5ea6\u672b\u306e\u6c7a\u7b97\u8abf\u6574\u3092\u307e\u3068\u3081\u3066\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9006\u306b\u3001PPh 25\u306e\u5206\u5272\u7d0d\u4ed8\u984d\u304c\u5b9f\u969b\u306e\u5e74\u9593\u7d0d\u7a0e\u984d\u3092\u4e0a\u56de\u3063\u305f\u5834\u5408\u3001\u6cd5\u4eba\u7a0e\u7533\u544a\u306b\u304a\u3044\u3066\u904e\u6255\u3044\u306e\u72b6\u614b\u3068\u306a\u308a\u307e\u3059\u3002 \u305d\u306e\u904e\u6255\u3044\u306f\u3001\u300cpemindahbukuan\uff08\u7a0e\u52d9\u5e33\u7c3f\u632f\u66ff\uff09\u300d\u3092\u901a\u3058\u3066\u4ed6\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3068\u76f8\u6bba\u3059\u308b\u304b\u3001DJP\uff08\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u7a0e\u52d9\u5c40\uff09\u3078\u306e\u6b63\u5f0f\u306a\u9084\u4ed8\u8acb\u6c42\u3092\u901a\u3058\u3066\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3044\u305a\u308c\u306e\u65b9\u6cd5\u3082\u88cf\u4ed8\u3051\u3068\u306a\u308b\u66f8\u985e\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u5e74\u9593\u3092\u901a\u3058\u3066\u7d0d\u4ed8\u8a18\u9332\u3084\u5206\u5272\u7d0d\u4ed8\u984d\u306e\u8a08\u7b97\u66f8\u3092\u6574\u7406\u3057\u3066\u4fdd\u7ba1\u3057\u3066\u304a\u304f\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"p-ph-26-for-payments-to-foreign-parties\"><strong>\u5916\u56fd\u306e\u76f8\u624b\u65b9\u3078\u306e\u652f\u6255\u3044\u306b\u9069\u7528\u3055\u308c\u308bPPh 26<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u70b9\u306b\u304a\u3044\u3066\u3001PT PMA\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306f\u73fe\u5730\u4f01\u696d\u306e\u5834\u5408\u3088\u308a\u3082\u8907\u96d1\u306b\u306a\u308a\u307e\u3059\u3002\u8cb4\u793e\u304c\u5916\u56fd\u306e\u682a\u4e3b\u3078\u306e\u914d\u5f53\u91d1\u3001\u6d77\u5916\u306e\u8cb8\u3057\u624b\u304b\u3089\u306e\u501f\u5165\u91d1\u306e\u5229\u606f\u3001\u5916\u56fd\u306e\u30d6\u30e9\u30f3\u30c9\u6240\u6709\u8005\u3078\u306e\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u3001\u3042\u308b\u3044\u306f\u89aa\u4f1a\u793e\u3078\u306e\u7ba1\u7406\u624b\u6570\u6599\u3092\u652f\u6255\u3046\u5834\u5408\u3001PPh 26\u309220%\u306e\u6a19\u6e96\u7a0e\u7387\u3067\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001\u91cd\u8981\u306a\u70b9\u3068\u3057\u3066\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3068\u53d7\u53d6\u4eba\u306e\u6240\u5728\u56fd\u3068\u306e\u9593\u306b\u4e8c\u91cd\u8ab2\u7a0e\u9632\u6b62\u6761\u7d04\uff08DTA\uff09\u304c\u7de0\u7d50\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u6761\u7d04\u306b\u57fa\u3065\u304f\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u81ea\u5206\u304b\u3089\u52dd\u624b\u306b\u305d\u306e\u4f4e\u3044\u7a0e\u7387\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u914d\u5f53\u3001\u5229\u5b50\u3001\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u306a\u3069\u306e\u53d7\u52d5\u7684\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u3001\u5916\u56fd\u306e\u53d7\u53d6\u4eba\u304c\u5f53\u8a72\u6240\u5f97\u306e\u5b9f\u8cea\u7684\u6240\u6709\u8005\u3067\u3042\u308a\u3001\u516c\u8a3c\u6e08\u307f\u306e\u5c45\u4f4f\u5730\u8a3c\u660e\u66f8\uff08CoD\uff09\u3092Form DGT\u3068\u3057\u3066DJP\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 DJP\u304c\u627f\u8a8d\u3057\u305f\u6709\u52b9\u306aCoD\uff0fForm DGT\u304c\u306a\u3044\u5834\u5408\u3001\u4f8b\u5916\u306a\u304f20%\u306e\u30c7\u30d5\u30a9\u30eb\u30c8\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u5b9f\u8cea\u6240\u6709\u8005\u306e\u6982\u5ff5\u306f\u91cd\u8981\u3067\u3059\u3002\u5916\u56fd\u306e\u5f53\u4e8b\u8005\u304c\u771f\u306e\u7d4c\u6e08\u7684\u6240\u6709\u8005\u3067\u306f\u306a\u304f\u3001\u5358\u306a\u308b\u4e2d\u7d99\u7d44\u7e54\u3084\u6301\u682a\u4f1a\u793e\u3067\u3042\u308b\u5834\u5408\u3001Form DGT\u304c\u63d0\u51fa\u3055\u308c\u3066\u3044\u3066\u3082\u3001\u79df\u7a0e\u6761\u7d04\u4e0a\u306e\u512a\u9047\u63aa\u7f6e\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"vat-ppn-obligations-for-pt-pma\"><strong>PT PMA\u306b\u304a\u3051\u308bVAT\uff0fPPN\u306e\u7fa9\u52d9<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/vat-ppn-obligations-for-pt-pma-1024x576.jpg\" alt=\"PT PMA\u5411\u3051\u306eVAT\u304a\u3088\u3073PPN\u306b\u95a2\u3059\u308b\u30a4\u30f3\u30d5\u30a9\u30b0\u30e9\u30d5\u30a3\u30c3\u30af\u3002\u4ed5\u5165VAT\u3001\u58f2\u4e0aVAT\u3001PKP\u767b\u9332\u3001\u7d0d\u4ed8\u3059\u3079\u304dVAT\u3001\u304a\u3088\u3073\u8f38\u51faVAT\u306b\u95a2\u3059\u308b\u6ce8\u610f\u4e8b\u9805\u3092\u63b2\u8f09\u3057\u3066\u3044\u307e\u3059\u3002.\" class=\"wp-image-47892\" srcset=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/vat-ppn-obligations-for-pt-pma-1024x576.jpg 1024w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/vat-ppn-obligations-for-pt-pma-300x169.jpg 300w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/vat-ppn-obligations-for-pt-pma-768x432.jpg 768w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/vat-ppn-obligations-for-pt-pma-1536x864.jpg 1536w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/vat-ppn-obligations-for-pt-pma-18x10.jpg 18w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/vat-ppn-obligations-for-pt-pma-200x113.jpg 200w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/vat-ppn-obligations-for-pt-pma-64x36.jpg 64w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/vat-ppn-obligations-for-pt-pma.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"when-a-pt-pma-must-register-as-pkp\"><strong>PT PMA\u304cPKP\u3068\u3057\u3066\u767b\u9332\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5834\u5408<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">PT PMA\u306e\u5e74\u9593\u58f2\u4e0a\u9ad8\u304c48\u5104IDR\u306b\u9054\u3057\u305f\u5834\u5408\u3001\u307e\u305f\u306f\u9054\u3059\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u306f\u3001PKP\uff08Pengusaha Kena Pajak\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\uff09\u3068\u3057\u3066\u767b\u9332\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u307e\u3059\u3002\u767b\u9332\u5f8c\u306f\u3001\u58f2\u4e0a\u306b\u5bfe\u3057\u3066\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u3092\u5fb4\u53ce\u3057\u3001\u4e8b\u696d\u7528\u306e\u4ed5\u5165\u308c\u3067\u652f\u6255\u3063\u305fVAT\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002 \u5275\u696d\u9593\u3082\u306a\u3044\u4f01\u696d\u3067\u3042\u3063\u3066\u3082\u3001\u4e8b\u696d\u4e0a\u306e\u5408\u7406\u6027\u304c\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u57fa\u6e96\u984d\u306b\u9054\u3059\u308b\u524d\u306b\u81ea\u4e3b\u7684\u306b\u767b\u9332\u3092\u884c\u3046\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"the-current-vat-rate-in-indonesia\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u73fe\u5728\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u7a0e\u7387<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u3067\u3001\u7d4c\u9a13\u8c4a\u5bcc\u306a\u91d1\u878d\u306e\u5c02\u9580\u5bb6\u3067\u3055\u3048\u6df7\u4e71\u3057\u3066\u3057\u307e\u3046\u306e\u3067\u3059\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e <strong>\u6b63\u5f0f\u306aVAT\u7a0e\u7387\u306f12%\u3067\u3059<\/strong>. \u3002\u3057\u304b\u3057\u3001\u307b\u3068\u3093\u3069\u306e\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306b\u306f\u3001\u4f9d\u7136\u3068\u3057\u3066\u5b9f\u8cea\u7684\u306b <strong>11%<\/strong> \u300c\u300d\u3068\u547c\u3070\u308c\u308b\u30e1\u30ab\u30cb\u30ba\u30e0\u306b\u3088\u308a\u3001 <strong>DPP\u306e\u305d\u306e\u4ed6\u306e\u8a55\u4fa1<\/strong> \uff08\u305d\u306e\u4ed6\u306e\u8ab2\u7a0e\u6a19\u6e96\uff09\u306f\u3001\u53d6\u5f15\u306e\u5168\u984d\u306b\u4ee3\u308f\u3063\u3066\u3001\u307b\u3068\u3093\u3069\u306e\u6a19\u6e96\u7684\u306a\u53d6\u5f15\u306b\u9069\u7528\u3055\u308c\u308b\u307f\u306a\u3057\u8ab2\u7a0e\u6a19\u6e96\u3067\u3059\u3002 12%\u306e\u5b9f\u52b9\u7a0e\u7387\u306f\u3001\u7279\u5b9a\u306e\u9ad8\u7d1a\u54c1\u306b\u306e\u307f\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u7269\u54c1\u306e\u8f38\u51fa\u304a\u3088\u3073\u4e00\u90e8\u306e\u30b5\u30fc\u30d3\u30b9\u306f\u514d\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002\u8ca1\u52d9\u30e2\u30c7\u30eb\u3092\u69cb\u7bc9\u3057\u305f\u308a\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u683c\u8a2d\u5b9a\u3092\u884c\u3063\u305f\u308a\u3059\u308b\u969b\u306f\u3001\u307b\u3068\u3093\u3069\u306e\u6a19\u6e96\u7684\u306aB2B\u53d6\u5f15\u306b\u3064\u3044\u306611%\u3092\u4eee\u5b9a\u3068\u3057\u3066\u4f7f\u7528\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u305f\u3060\u3057\u3001\u5177\u4f53\u7684\u306a\u4e8b\u696d\u5f62\u614b\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u52d9\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u306b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"vat-invoices-input-vat-and-common-mistakes\"><strong>VAT\u8acb\u6c42\u66f8\u3001\u4ed5\u5165\u7a0e\u984d\u3001\u304a\u3088\u3073\u3088\u304f\u3042\u308b\u9593\u9055\u3044<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">PKP\uff08\u767b\u9332\u4e8b\u696d\u8005\uff09\u3068\u306a\u3063\u305f\u5f8c\u306f\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u3059\u3079\u3066\u306e\u58f2\u4e0a\u306b\u3064\u3044\u3066\u3001\u300ce-Faktur\u300d\u3068\u547c\u3070\u308c\u308b\u7a0e\u52d9\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u3089\u306f\u3001DJP\uff08\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u7a0e\u52d9\u5c40\uff09\u304b\u3089\u5272\u308a\u5f53\u3066\u3089\u308c\u305fNSFP\uff08Nomor Seri Faktur Pajak\u3001\u7a0e\u52d9\u8acb\u6c42\u66f8\u756a\u53f7\u30b7\u30ea\u30fc\u30ba\uff09\u3092\u4f7f\u7528\u3057\u3066\u3001DJP\u306ee-Faktur\u30b7\u30b9\u30c6\u30e0\u3092\u901a\u3058\u3066\u767a\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 \u9867\u5ba2\u304b\u3089\u5fb4\u53ce\u3057\u305f\u300cPajak Keluaran\uff08\u51fa\u529bVAT\uff09\u300d\u304b\u3089\u3001PKP\u306e\u4ed5\u5165\u5148\u3078\u652f\u6255\u3063\u305f\u300cPajak Masukan\uff08\u5165\u529bVAT\uff09\u300d\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u304c\u3001\u6bce\u6708\u653f\u5e9c\u306b\u7d0d\u4ed8\u3059\u3079\u304d\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3042\u308b\u671f\u9593\u306b\u304a\u3044\u3066\u3001\u4ed5\u5165\u7a0e\u984d\u304c\u58f2\u4e0a\u7a0e\u984d\u3092\u4e0a\u56de\u3063\u305f\u5834\u5408\u3001VAT\u306e\u904e\u6255\u3044\u304c\u751f\u3058\u307e\u3059\u3002\u3053\u306e\u904e\u6255\u3044\u306f\u3001\u7fcc\u671f\u9593\u306b\u7e70\u308a\u8d8a\u3059\u304b\u3001\u6b63\u5f0f\u306a\u9084\u4ed8\u8acb\u6c42\u3092\u901a\u3058\u3066\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u9084\u4ed8\u8acb\u6c42\u304c\u627f\u8a8d\u3055\u308c\u305f\u5834\u5408\u3001DJP\u306f <strong>SKPLB<\/strong> \uff08Surat Ketetapan Pajak Lebih Bayar\uff09\u3001\u9084\u4ed8\u3092\u8a8d\u3081\u308b\u904e\u6255\u3044\u306e\u6b63\u5f0f\u306a\u67fb\u5b9a\u901a\u77e5\u66f8\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VAT\uff08\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff09\u306b\u95a2\u3059\u308b\u6700\u3082\u75db\u624b\u3068\u306a\u308b\u30df\u30b9\u306f\u4f55\u304b\uff1f\u3000\u305d\u308c\u306f\u3001\u8acb\u6c42\u66f8\u306e\u767a\u884c\u671f\u9650\u3092\u9003\u3057\u3066\u3057\u307e\u3046\u3053\u3068\u3067\u3059\u3002\u8acb\u6c42\u66f8\u304c\u671f\u9650\u5185\u306b\u767a\u884c\u3055\u308c\u306a\u304b\u3063\u305f\u5834\u5408\u3084\u3001\u6280\u8853\u7684\u306a\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u5374\u4e0b\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002e-Faktur\u306e\u8a18\u5165\u6b04\u304c1\u3064\u3067\u3082\u6b20\u3051\u3066\u3044\u308b\u3060\u3051\u3067\u3001\u6570\u767e\u4e07\u30eb\u30d4\u30a2\u76f8\u5f53\u306e\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"other-taxes-and-compliance-items\"><strong>\u305d\u306e\u4ed6\u306e\u7a0e\u91d1\u304a\u3088\u3073\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u95a2\u9023\u4e8b\u9805<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7b2c4\u6761\u7b2c2\u9805\u3000\u6700\u7d42\u6240\u5f97\u7a0e<\/strong> \u3053\u308c\u306b\u306f\u3001\u6700\u7d42\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7279\u5b9a\u306e\u53d6\u5f15\u3001\u571f\u5730\u304a\u3088\u3073\u5efa\u7269\u306e\u8cc3\u8cb8\u53ce\u5165\u3001\u5efa\u8a2d\u30b5\u30fc\u30d3\u30b9\u3001\u305d\u306e\u4ed6\u3044\u304f\u3064\u304b\u306e\u9805\u76ee\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u7a0e\u7387\u306f\u533a\u5206\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u3001\u3053\u308c\u3089\u306e\u7a0e\u91d1\u306f\u6700\u7d42\u8ab2\u7a0e\u3067\u3042\u308b\u305f\u3081\u3001\u5e74\u6b21\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u8ab2\u7a0e\u5bfe\u8c61\u6240\u5f97\u3092\u518d\u5ea6\u63a7\u9664\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>PBB\uff08\u571f\u5730\u30fb\u5efa\u7269\u7a0e\uff09<\/strong> \u73fe\u5728\u306fPBB-P2\u898f\u5247\u306b\u57fa\u3065\u304d\u5730\u65b9\u7a0e\u3068\u3057\u3066\u5fb4\u53ce\u3055\u308c\u3066\u304a\u308a\u3001\u5730\u65b9\u81ea\u6cbb\u4f53\u306e\u898f\u5b9a\u306b\u5fdc\u3058\u3066\u3001\u6700\u9ad8\u7a0e\u7387\u306f0.5%\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u8ab2\u7a0e\u6a19\u6e96\u984d\u306f\u3001NJOP\uff08Nilai Jual Objek Pajak\u3001\u3059\u306a\u308f\u3061\u8ab2\u7a0e\u8a55\u4fa1\u984d\uff09\u306b\u57fa\u3065\u3044\u3066\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002\u6ce8\u76ee\u3059\u3079\u304d\u70b9\u306f\u3001 <strong>PBB\u306e\u30bb\u30af\u30bf\u30fc\u5225\u898f\u5247<\/strong> \u9271\u696d\u3001\u77f3\u6cb9\u30fb\u30ac\u30b9\u3001\u30d7\u30e9\u30f3\u30c6\u30fc\u30b7\u30e7\u30f3\u3001\u6797\u696d\u306a\u3069\u306e\u7279\u5b9a\u306e\u7523\u696d\u306b\u306f\u3001\u5730\u57df\u30ec\u30d9\u30eb\u306ePBB-P2\u67a0\u7d44\u307f\u3067\u306f\u306a\u304f\u3001\u4e2d\u592e\u653f\u5e9c\u306b\u3088\u308b\u500b\u5225\u306ePBB\u898f\u5b9a\u304c\u9069\u7528\u3055\u308c\u308b\u3002.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cb4\u793e\u306ePT PMA\u304c\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u5206\u91ce\u3067\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u9069\u7528\u3055\u308c\u308bPBB\u306e\u898f\u5247\u3001\u7a0e\u7387\u3001\u304a\u3088\u3073\u7533\u544a\u624b\u7d9a\u304d\u306f\u3001\u6a19\u6e96\u7684\u306a\u5730\u57df\u7a0e\u306e\u624b\u7d9a\u304d\u3068\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u8cb4\u793e\u306ePT PMA\u304c\u571f\u5730\u307e\u305f\u306f\u5efa\u7269\u306e\u6a29\u5229\u3092\u8b72\u6e21\u3059\u308b\u5834\u5408\u3001BPHTB\uff08\u571f\u5730\u30fb\u5efa\u7269\u6a29\u5229\u8b72\u6e21\u7a0e\uff09\u304c\u9069\u7528\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u305d\u306e\u7a0e\u7387\u306f\u3001\u4e00\u5b9a\u984d\u3092\u8d85\u3048\u308b\u53d6\u5f15\u984d\u306b\u5bfe\u3057\u3066\u6700\u59275%\u3068\u306a\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Bea Meterai\uff08\u5370\u7d19\u7a0e\uff09<\/strong> 10,000\u30eb\u30d4\u30a2\u306e\u898f\u5b9a\u306f\u3001\u6240\u5b9a\u306e\u91d1\u984d\u3092\u8d85\u3048\u308b\u5951\u7d04\u3001\u5408\u610f\u3001\u304a\u3088\u3073\u7279\u5b9a\u306e\u516c\u7684\u6587\u66f8\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3064\u3044\u5fd8\u308c\u304c\u3061\u3067\u3059\u304c\u3001\u76e3\u67fb\u3084\u6cd5\u7684\u7d1b\u4e89\u306e\u969b\u306b\u306f\u610f\u5916\u306b\u3082\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3068\u306a\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5730\u65b9\u7a0e\uff08PBJT\uff09<\/strong> \u7279\u5b9a\u306e\u696d\u754c\u3001\u30db\u30c6\u30eb\u3001\u30ec\u30b9\u30c8\u30e9\u30f3\u3001\u5a2f\u697d\u65bd\u8a2d\u3001\u304a\u3088\u3073\u5730\u57df\u306e\u30b5\u30fc\u30d3\u30b9\u696d\u306b\u304a\u3044\u3066\u306f\u3001\u300c\u5730\u57df\u7a0e\u30fb\u624b\u6570\u6599\u6cd5\u300d\u306b\u57fa\u3065\u304d\u3001\u5730\u65b9\u81ea\u6cbb\u4f53\u306b\u5bfe\u3057\u3066\u8ffd\u52a0\u306e\u7a0e\u91d1\u3092\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u56fd\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3068\u306f\u5225\u306e\u3082\u306e\u3067\u3042\u308a\u3001\u30db\u30b9\u30d4\u30bf\u30ea\u30c6\u30a3\u696d\u3092\u4e3b\u8ef8\u3068\u3059\u308bPT PMA\u306b\u3068\u3063\u3066\u306f\u4e88\u671f\u305b\u306c\u4e8b\u614b\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"p-ph-22-import-vat-and-customs-duties\"><strong>PPh 22\u3001\u8f38\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3001\u304a\u3088\u3073\u95a2\u7a0e<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PT PMA\u304c\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3078\u5546\u54c1\u3092\u8f38\u5165\u3059\u308b\u5834\u5408\u3001\u7a0e\u52d9\u4e0a\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306f\u6cd5\u4eba\u6240\u5f97\u7a0e\u3084\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u3060\u3051\u306b\u3068\u3069\u307e\u308a\u307e\u305b\u3093\u3002\u8f38\u5165\u53d6\u5f15\u306b\u306f\u3001\u8f38\u5165\u95a2\u7a0e\uff08Bea Masuk\uff09\u3001\u8f38\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08PPN impor\uff09\u3001\u7279\u5b9a\u306e\u9ad8\u7d1a\u54c1\u306b\u5bfe\u3059\u308bPPnBM\uff08\u9ad8\u7d1a\u54c1\u8ca9\u58f2\u7a0e\uff09\u3001\u304a\u3088\u3073\u6240\u5f97\u7a0e\u7b2c22\u6761\uff08PPh 22\uff09\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002 \u3053\u308c\u3089\u306e\u7a0e\u984d\u306f\u901a\u5e38\u3001\u901a\u95a2\u624b\u7d9a\u304d\u306e\u969b\u306b\u51e6\u7406\u3055\u308c\u307e\u3059\u304c\u3001\u305d\u308c\u3067\u3082\u8cb4\u793e\u306e\u7a0e\u52d9\u8a18\u9332\u3084\u5e74\u5ea6\u672b\u306e\u6c7a\u7b97\u8abf\u6574\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u306f\u3001\u7279\u306b\u8cbf\u6613\u3001\u88fd\u9020\u3001\u5efa\u8a2d\u3001\u30db\u30b9\u30d4\u30bf\u30ea\u30c6\u30a3\u3001\u5c0f\u58f2\u696d\u306ePT PMA\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u3053\u3068\u3067\u3059\u3002\u901a\u95a2\u66f8\u985e\u3001\u8f38\u5165\u7533\u544a\u66f8\u3001\u7d0d\u7a0e\u8a3c\u660e\u66f8\uff08\u8acb\u6c42\u30b3\u30fc\u30c9\uff09\u3092\u4fdd\u7ba1\u3057\u3001, <strong>\u5546\u696d\u9001\u308a\u72b6<\/strong> \u6d77\u5916\u306e\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u304b\u3089\u306e\u5546\u54c1\u3001\u304a\u3088\u3073\u305d\u308c\u3089\u306b\u95a2\u3059\u308b\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u5951\u7d04\u3092\u4e00\u62ec\u3057\u3066\u6574\u7406\u3057\u307e\u3059\u3002\u5546\u696d\u30a4\u30f3\u30dc\u30a4\u30b9\u306f\u3001\u7a0e\u95a2\u304c\u8ab2\u7a0e\u4fa1\u683c\u3092\u67fb\u5b9a\u3059\u308b\u969b\u306b\u4f7f\u7528\u3059\u308b\u4e3b\u8981\u306a\u66f8\u985e\u3067\u3042\u308a\u3001\u4f1a\u8a08\u58eb\u3082\u5e74\u672b\u306b\u8f38\u5165\u30b3\u30b9\u30c8\u3001\u4ed5\u5165\u7a0e\u984d\uff08Pajak Masukan\uff09\u3001\u5728\u5eab\u8a55\u4fa1\u984d\u3001\u304a\u3088\u3073\u524d\u6255\u6240\u5f97\u7a0e\u3092\u7167\u5408\u3059\u308b\u305f\u3081\u306b\u3053\u308c\u3092\u5fc5\u8981\u3068\u3057\u307e\u3059\u3002 \u5546\u696d\u30a4\u30f3\u30dc\u30a4\u30b9\u304c\u6b20\u843d\u3057\u3066\u3044\u305f\u308a\u3001\u5185\u5bb9\u304c\u4e0d\u4e00\u81f4\u3067\u3042\u3063\u305f\u308a\u3059\u308b\u3068\u3001\u7a0e\u95a2\u306e\u8a18\u9332\u3068\u7a0e\u52d9\u7533\u544a\u66f8\u3068\u306e\u9593\u306b\u4e0d\u4e00\u81f4\u304c\u751f\u3058\u3001\u3053\u308c\u304c\u7a0e\u52d9\u8abf\u67fb\u306e\u5f15\u304d\u91d1\u3068\u306a\u308b\u3053\u3068\u306f\u3088\u304f\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"pt-pma-tax-filing-deadlines\"><strong>PT\u30fbPMA\u306e\u7a0e\u52d9\u7533\u544a\u671f\u9650<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/pt-pma-tax-filling-deadlines-1024x576.jpg\" alt=\"\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u7d0d\u7a0e\u671f\u9650\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u306e\u7533\u544a\u671f\u9650\u3001\u304a\u3088\u3073\u6cd5\u4eba\u7a0e\u306e\u5e74\u6b21\u7533\u544a\u671f\u9650\u3092\u793a\u3057\u305f\u3001PT PMA\u306e\u7a0e\u52d9\u7533\u544a\u671f\u9650\u306b\u95a2\u3059\u308b\u30a4\u30f3\u30d5\u30a9\u30b0\u30e9\u30d5\u30a3\u30c3\u30af\u3002.\" class=\"wp-image-47890\" srcset=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/pt-pma-tax-filling-deadlines-1024x576.jpg 1024w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/pt-pma-tax-filling-deadlines-300x169.jpg 300w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/pt-pma-tax-filling-deadlines-768x432.jpg 768w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/pt-pma-tax-filling-deadlines-1536x864.jpg 1536w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/pt-pma-tax-filling-deadlines-18x10.jpg 18w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/pt-pma-tax-filling-deadlines-200x113.jpg 200w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/pt-pma-tax-filling-deadlines-64x36.jpg 64w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/pt-pma-tax-filling-deadlines.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u78ba\u5b9a\u7533\u544a<\/strong><\/td><td><strong>\u63d0\u51fa\u671f\u9650<\/strong><\/td><\/tr><tr><td>\u6cd5\u4eba\u5e74\u6b21\u7a0e\u52d9\u7533\u544a\u66f8\uff08SPT Tahunan Badan\uff09<\/td><td>\u8ab2\u7a0e\u5e74\u5ea6\u672b\u304b\u30894\u304b\u6708\u5f8c\uff08\u66a6\u5e74\u5236\u306e\u4f1a\u793e\u306e\u5834\u5408\u306f4\u670830\u65e5\uff09<\/td><\/tr><tr><td>PPh 21\uff0f26\uff08\u5f93\u696d\u54e1\uff0f\u5916\u56fd\u4eba\u6e90\u6cc9\u5fb4\u53ce\uff09<\/td><td>\u7fcc\u6708\u306e20\u65e5<\/td><\/tr><tr><td>PPh 23\uff0f26\uff08\u30b5\u30fc\u30d3\u30b9\uff0f\u5916\u56fd\u6e90\u6cc9\u5fb4\u53ce\uff09<\/td><td>\u7fcc\u6708\u306e20\u65e5<\/td><\/tr><tr><td>PPh 25\uff08\u6cd5\u4eba\u7a0e\u306e\u6708\u6b21\u5206\u5272\u7d0d\u4ed8\uff09<\/td><td>\u7fcc\u6708\u306e20\u65e5<\/td><\/tr><tr><td>\u7b2c4\u6761\u7b2c2\u9805\u3000\u6700\u7d42\u6240\u5f97\u7a0e<\/td><td>\u7fcc\u6708\u306e20\u65e5<\/td><\/tr><tr><td>VAT \/ PPnBM<\/td><td>\u7fcc\u6708\u672b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u652f\u6255\u671f\u9650\u3068\u7533\u544a\u671f\u9650\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u591a\u304f\u306ePT PMA\u304c\u8e93\u3044\u3066\u3057\u307e\u3046\u5b9f\u52d9\u4e0a\u306e\u843d\u3068\u3057\u7a74\u3067\u3059\u3002\u4ee5\u4e0b\u306b\u3001\u3088\u308a\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u7a0e\u30bf\u30a4\u30d7<\/strong><\/td><td><strong>\u304a\u652f\u6255\u3044\u671f\u9650<\/strong><\/td><td><strong>\u63d0\u51fa\u671f\u9650<\/strong><\/td><\/tr><tr><td>PPh 21\uff0f26<\/td><td>\u901a\u5e38\u3001\u7fcc\u6708\u306e15\u65e5\u307e\u3067\u306b<\/td><td>\u7fcc\u6708\u306e20\u65e5\u307e\u3067\u306b<\/td><\/tr><tr><td>PPh 23\uff0f26<\/td><td>\u901a\u5e38\u3001\u7fcc\u6708\u306e15\u65e5\u307e\u3067\u306b<\/td><td>\u7fcc\u6708\u306e20\u65e5\u307e\u3067\u306b<\/td><\/tr><tr><td>PPh 25<\/td><td>\u901a\u5e38\u3001\u7fcc\u6708\u306e15\u65e5\u307e\u3067\u306b<\/td><td>\u7fcc\u6708\u306e20\u65e5\u307e\u3067\u306b<\/td><\/tr><tr><td>\u7b2c4\u6761\u7b2c2\u9805 \u6700\u7d42\u7a0e\u984d<\/td><td>\u901a\u5e38\u3001\u7fcc\u6708\u306e15\u65e5\u307e\u3067\u306b<\/td><td>\u7fcc\u6708\u306e20\u65e5\u307e\u3067\u306b<\/td><\/tr><tr><td>VAT \/ PPN<\/td><td>VAT\u7533\u544a\u66f8\u306e\u63d0\u51fa\u524d\u306b<\/td><td>\u7fcc\u6708\u672b<\/td><\/tr><tr><td>\u6cd5\u4eba\u5411\u3051\u5e74\u6b21CIT\uff0fSPT<\/td><td>\u5e74\u6b21\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u524d\u306b<\/td><td>\u6c7a\u7b97\u671f\u7d42\u4e86\u304b\u30894\u304b\u6708\u5f8c<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u652f\u6255\u3044\u304c\u9045\u5ef6\u3057\u305f\u5834\u5408\u3001\u8ca1\u52d9\u7701\uff08MoF\uff09\u304c\u5b9a\u3081\u308b\u5f53\u8a72\u6708\u306e\u9069\u7528\u91d1\u5229\u306b\u8ffd\u52a0\u6599\u91d1\u3092\u52a0\u7b97\u3057\u3066\u7b97\u51fa\u3055\u308c\u308b\u5ef6\u6ede\u5229\u606f\u304c\u3001\u6700\u957724\u304b\u6708\u5206\u307e\u3067\u8ab2\u3055\u308c\u307e\u3059\u3002 \u7533\u544a\u306e\u9045\u5ef6\u306b\u306f\u3001\u5225\u9014\u884c\u653f\u7f70\u91d1\u304c\u79d1\u3055\u308c\u307e\u3059\u3002\u307b\u3068\u3093\u3069\u306e\u6708\u6b21\u7533\u544a\u306b\u3064\u3044\u3066\u306f10\u4e07\u30eb\u30d4\u30a2\u3001VAT\u7533\u544a\u306e\u9045\u5ef6\u306b\u3064\u3044\u3066\u306f50\u4e07\u30eb\u30d4\u30a2\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08CIT\uff09\u306e\u5e74\u6b21\u7533\u544a\u306e\u9045\u5ef6\u306b\u3064\u3044\u3066\u306f100\u4e07\u30eb\u30d4\u30a2\u3067\u3059\u3002 \u8ca1\u52d9\u7701\u306e\u91d1\u5229\u306f\u5b9a\u671f\u7684\u306b\u8a2d\u5b9a\u3055\u308c\u308b\u305f\u3081\u3001\u73fe\u5728\u306e\u5229\u7387\u306b\u3064\u3044\u3066\u306f\u4f1a\u8a08\u58eb\u306b\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u652f\u6255\u3044\u306e\u4ed5\u7d44\u307f\u306b\u95a2\u3059\u308b\u5b9f\u7528\u7684\u306a\u6ce8\u610f\u70b9\u3068\u3057\u3066\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u306e\u7d0d\u7a0e\u306f\u3001 <strong>\u9280\u884c\u306e\u8a8d\u8b58<\/strong>, \u3001DJP\u306b\u4ee3\u308f\u3063\u3066\u7a0e\u91d1\u306e\u7d0d\u4ed8\u3092\u53d7\u3051\u4ed8\u3051\u308b\u6a29\u9650\u3092\u4e0e\u3048\u3089\u308c\u305f\u3001\u653f\u5e9c\u6307\u5b9a\u306e\u9280\u884c\u307e\u305f\u306f\u6c7a\u6e08\u6a5f\u95a2\u3002.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u652f\u6255\u3044\u306f\u3001Coretax\u3067\u8acb\u6c42\u30b3\u30fc\u30c9\uff08Kode Billing\uff09\u3092\u751f\u6210\u3057\u3001\u9280\u884c\u306e\u30d1\u30fc\u30bb\u30d7\u30b7\uff08bank persepsi\uff09\u307e\u305f\u306f\u627f\u8a8d\u6e08\u307f\u306e\u96fb\u5b50\u6c7a\u6e08\u30c1\u30e3\u30cd\u30eb\u3092\u901a\u3058\u3066\u6c7a\u6e08\u3092\u884c\u3044\u307e\u3059\u3002PT PMA\u306b\u304a\u3044\u3066\u3001\u3042\u308b\u7a0e\u7a2e\u3067\u904e\u6255\u3044\u304c\u767a\u751f\u3057\u3001\u305d\u308c\u3092\u5225\u306e\u7a0e\u7a2e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306b\u5145\u5f53\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u624b\u9806\u3067\u884c\u3044\u307e\u3059\u3002 <strong>\u632f\u66ff<\/strong> \uff08\u7a0e\u52d9\u4e0a\u306e\u632f\u66ff\uff09\u3068\u306f\u3001\u73fe\u91d1\u306b\u3088\u308b\u9084\u4ed8\u3092\u53d7\u3051\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u7a0e\u52d9\u53e3\u5ea7\u9593\u3067\u7a0e\u984d\u63a7\u9664\u3092\u632f\u308a\u66ff\u3048\u308b\u3088\u3046\u3001DJP\u306b\u5bfe\u3057\u3066\u6b63\u5f0f\u306b\u7533\u8acb\u3059\u308b\u3053\u3068\u3067\u3042\u308b\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"coretax-e-faktur-and-e-bupot-what-pt-pma-owners-should-know\"><strong>Coretax\u3001e-Faktur\u3001e-Bupot\uff1aPT PMA\u306e\u6240\u6709\u8005\u304c\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u3053\u3068<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u52d9\u884c\u653f\u3068\u3057\u3070\u3089\u304f\u95a2\u308f\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u305d\u306e\u72b6\u6cc1\u306f\u5927\u304d\u304f\u5909\u5316\u3057\u3066\u3044\u307e\u3059\u3002Coretax\u306f\u3001DJP\uff08\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u56fd\u7a0e\u5e81\uff09\u306e\u7d71\u5408\u7a0e\u52d9\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3067\u3059\u3002\u3053\u306e\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u7d0d\u7a0e\u8005\u767b\u9332\u3001SPT\uff08\u7d0d\u7a0e\u7533\u544a\u66f8\uff09\u306e\u63d0\u51fa\u3001\u7d0d\u7a0e\u3001\u7d0d\u7a0e\u8005\u30a2\u30ab\u30a6\u30f3\u30c8\u7ba1\u7406\u3001\u7a0e\u52d9\u8abf\u67fb\u3001\u5fb4\u53ce\u306a\u3069\u3001\u4e3b\u8981\u306a\u7a0e\u52d9\u30d7\u30ed\u30bb\u30b9\u30921\u3064\u306e\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u306b\u96c6\u7d04\u3057\u3066\u3044\u307e\u3059\u3002 PT PMA\uff08\u5916\u8cc7\u7cfb\u6709\u9650\u8cac\u4efb\u4f1a\u793e\uff09\u306b\u3068\u3063\u3066\u306f\u3001\u7a0e\u52d9\u7533\u544a\u3092\u958b\u59cb\u3059\u308b\u524d\u306b\u3001NPWP\u3001\u53d6\u7de0\u5f79\u306e\u30a2\u30af\u30bb\u30b9\u6a29\u9650\u3001DJP\u8a8d\u8a3c\u30b3\u30fc\u30c9\u3001\u7a0e\u52d9\u4e0a\u306e\u5f79\u5272\u3001PKP\u30b9\u30c6\u30fc\u30bf\u30b9\u3001\u7d0d\u4ed8\u5c65\u6b74\u3001\u304a\u3088\u3073\u7533\u544a\u8a18\u9332\u3092\u5b9a\u671f\u7684\u306b\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u7d0d\u7a0e\u8005\u30a2\u30ab\u30a6\u30f3\u30c8\u7ba1\u7406\uff08TAM\uff09\u300d\u6a5f\u80fd\u306f\u3001\u3044\u308f\u3070\u7a0e\u52d9\u7248\u306e\u9280\u884c\u53d6\u5f15\u660e\u7d30\u66f8\u306e\u3088\u3046\u306a\u3082\u306e\u3068\u8003\u3048\u3066\u304f\u3060\u3055\u3044\u3002\u3053\u306e\u6a5f\u80fd\u3067\u306f\u3001\u3042\u3089\u3086\u308b\u7a0e\u7a2e\u306b\u308f\u305f\u308b\u7d0d\u7a0e\u72b6\u6cc1\u3092\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u3067\u4e00\u5143\u7684\u306b\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002DJP\u306f\u4ee5\u524d\u3088\u308a\u3082\u306f\u308b\u304b\u306b\u8a73\u7d30\u306b\u7d0d\u7a0e\u8005\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u628a\u63e1\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u3001\u7533\u544a\u5185\u5bb9\u9593\u306e\u4e0d\u4e00\u81f4\u3082\u3088\u308a\u5bb9\u6613\u306b\u7279\u5b9a\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b9f\u52d9\u4e0a\u306e\u5909\u66f4\u70b9\uff1a\u7a0e\u52d9\u767b\u9332\u3001SPT\u306e\u63d0\u51fa\u3001\u7d0d\u7a0e\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u95a2\u3059\u308b\u9023\u7d61\u3001\u304a\u3088\u3073\u66f8\u985e\u306e\u3084\u308a\u53d6\u308a\u306f\u3059\u3079\u3066\u3001\u3053\u306e\u30b7\u30b9\u30c6\u30e0\u3092\u901a\u3058\u3066\u884c\u308f\u308c\u307e\u3059\u3002 PT PMA\u306e\u5834\u5408\u3001\u7533\u544a\u3092\u958b\u59cb\u3059\u308b\u524d\u306b\u3001NPWP\u3001\u53d6\u7de0\u5f79\u306e\u30a2\u30af\u30bb\u30b9\u6a29\u9650\u3001DJP\u8a8d\u8a3c\u30b3\u30fc\u30c9\uff08KODJP\uff09\u3001\u7a0e\u52d9\u4e0a\u306e\u5f79\u5272\u3001\u304a\u3088\u3073PKP\u30b9\u30c6\u30fc\u30bf\u30b9\u3092\u30b7\u30b9\u30c6\u30e0\u4e0a\u3067\u78ba\u8a8d\u3057\u3001\u6700\u65b0\u306e\u72b6\u614b\u306b\u4fdd\u3064\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3042\u3089\u304b\u3058\u3081\u7528\u610f\u3057\u3066\u304a\u304f\u3079\u304d\u3082\u306e\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u53d6\u7de0\u5f79\u306b\u3064\u3044\u3066\u3001\u6709\u52b9\u306aNPWP\u304a\u3088\u3073\u3001sertifikat elektronik\uff08\u96fb\u5b50\u8a3c\u660e\u66f8\uff09\u304c\u767b\u9332\u3055\u308c\u305f\u8a8d\u8a3c\u6e08\u307f\u306eCoretax\u30a2\u30ab\u30a6\u30f3\u30c8<\/li>\n\n\n\n<li>OSS-RBA\u767a\u884c\u306eNIB\uff08\u4e8b\u696d\u8005\u8b58\u5225\u756a\u53f7\uff09<\/li>\n\n\n\n<li>\u30b7\u30b9\u30c6\u30e0\u4e0a\u3067\u4f1a\u793e\u306e\u5b9a\u6b3e\u304a\u3088\u3073\u53d6\u7de0\u5f79\u60c5\u5831\u304c\u78ba\u8a8d\u3055\u308c\u307e\u3057\u305f<\/li>\n\n\n\n<li>\u7d66\u4e0e\u53f0\u5e33\u306f\u3001PPh 21\u306e\u7533\u544a\u5185\u5bb9\u3068\u540c\u671f\u3055\u308c\u3066\u3044\u307e\u3059<\/li>\n\n\n\n<li>PPh 23\u6e90\u6cc9\u5fb4\u53ce\u3092\u88cf\u4ed8\u3051\u308b\u30d9\u30f3\u30c0\u30fc\u306e\u8acb\u6c42\u66f8\u304a\u3088\u3073\u5951\u7d04\u66f8<\/li>\n\n\n\n<li>PKP\u306e\u304a\u5ba2\u69d8\u306e\u5834\u5408\u3001e-Faktur\u3078\u306e\u30a2\u30af\u30bb\u30b9\u304a\u3088\u3073NSFP\uff08\u7a0e\u52d9\u8acb\u6c42\u66f8\u756a\u53f7\u30b7\u30ea\u30fc\u30ba\uff09<\/li>\n\n\n\n<li>\u5e74\u6b21\u5831\u544a\u306e\u305f\u3081\u306e\u8ca1\u52d9\u8af8\u8868\u304a\u3088\u3073\u4f1a\u8a08\u4e0a\u306e\u8abf\u6574<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">e-Bupot\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u95a2\u9023\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08bukti potong\uff09\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002 \u4ed5\u5165\u5148\u306b\u95a2\u9023\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u304a\u3088\u3073\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u304b\u3089\u306e\u6e90\u6cc9\u5fb4\u53ce\u306b\u3064\u3044\u3066\u306f\u3001\u5831\u544a\u306e\u6d41\u308c\u304c\u7570\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u614e\u91cd\u306b\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u300cSPT Masa Unifikasi\u300d\u306e\u4e0b\u3067\u306f\u3001\u3044\u304f\u3064\u304b\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u7a2e\u985e\u304c\u5358\u4e00\u306e\u6708\u6b21\u7533\u544a\u306b\u7d71\u5408\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u8cb4\u793e\u306ePT PMA\u306b\u304a\u3044\u3066\u3069\u306e\u7a0e\u7a2e\u304c\u9069\u7528\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u308b\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u4f1a\u8a08\u58eb\u306b\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"transfer-pricing-for-pt-pma\"><strong>PT PMA\u306b\u304a\u3051\u308b\u79fb\u8ee2\u4fa1\u683c<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/transfer-pricing-pt-pma-1024x576.jpg\" alt=\"PT PMA\u5411\u3051\u306e\u79fb\u8ee2\u4fa1\u683c\u306b\u95a2\u3059\u308b\u30a4\u30f3\u30d5\u30a9\u30b0\u30e9\u30d5\u30a3\u30c3\u30af\u3002\u95a2\u9023\u5f53\u4e8b\u8005\u9593\u53d6\u5f15\u3001\u89aa\u4f1a\u793e\u3078\u306e\u624b\u6570\u6599\u3001\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u3001\u8cb8\u4ed8\u3001\u304a\u3088\u3073\u6587\u66f8\u5316\u306b\u3064\u3044\u3066\u793a\u3057\u3066\u3044\u307e\u3059\u3002.\" class=\"wp-image-47893\" srcset=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/transfer-pricing-pt-pma-1024x576.jpg 1024w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/transfer-pricing-pt-pma-300x169.jpg 300w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/transfer-pricing-pt-pma-768x432.jpg 768w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/transfer-pricing-pt-pma-1536x864.jpg 1536w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/transfer-pricing-pt-pma-18x10.jpg 18w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/transfer-pricing-pt-pma-200x113.jpg 200w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/transfer-pricing-pt-pma-64x36.jpg 64w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/transfer-pricing-pt-pma.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">PT PMA\u304c\u95a2\u9023\u5f53\u4e8b\u8005\u3001\u89aa\u4f1a\u793e\u3001\u95a2\u9023\u4f01\u696d\u3001\u307e\u305f\u306f\u5171\u901a\u306e\u682a\u4e3b\u3092\u6709\u3059\u308b\u4e8b\u696d\u4f53\u3068\u306e\u9593\u3067\u53d6\u5f15\u3092\u884c\u3046\u5834\u5408\u3001\u79fb\u8ee2\u4fa1\u683c\u898f\u5247\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u306f\u3001\u3053\u308c\u3089\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u72ec\u7acb\u3057\u305f\u5f53\u4e8b\u8005\u9593\u3067\u884c\u308f\u308c\u305f\u3082\u306e\u3068\u540c\u69d8\u306e\u4fa1\u683c\u8a2d\u5b9a\u3092\u884c\u3046\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\uff08\u72ec\u7acb\u4f01\u696d\u9593\u539f\u5247\uff09\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"when-transfer-pricing-documentation-is-required\"><strong>\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u5316\u304c\u6c42\u3081\u3089\u308c\u308b\u5834\u5408<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8ca1\u52d9\u7701\u4ee4\u7b2c172\/2023\u53f7\u306b\u57fa\u3065\u304d\u3001\u7279\u5b9a\u306e\u57fa\u6e96\u984d\u3092\u8d85\u3048\u308b\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u3092\u884c\u3046PT PMA\u306f\u3001\u4ee5\u4e0b\u306e\u66f8\u985e\u3092\u4f5c\u6210\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002 <strong>\u30de\u30b9\u30bf\u30fc\u30d5\u30a1\u30a4\u30eb<\/strong> \u305d\u3057\u3066 <strong>\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb<\/strong>. \u3002\u7279\u5b9a\u306e\u9023\u7d50\u58f2\u4e0a\u9ad8\u57fa\u6e96\u984d\u3092\u8d85\u3048\u308b\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306b\u5c5e\u3059\u308b\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u5225\u5831\u544a\u66f8\uff08CbCR\uff09\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u306b\u8a72\u5f53\u3059\u308b\u4e00\u822c\u7684\u306a\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u3068\u3057\u3066\u306f\u3001\u89aa\u4f1a\u793e\u3078\u306e\u7d4c\u55b6\u7ba1\u7406\u624b\u6570\u6599\u3001\u30d6\u30e9\u30f3\u30c9\u3084\u6280\u8853\u306e\u4f7f\u7528\u306b\u5bfe\u3059\u308b\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u3001\u682a\u4e3b\u8cb8\u4ed8\u91d1\u306e\u5229\u606f\u3001\u30b0\u30eb\u30fc\u30d7\u5185\u30b5\u30fc\u30d3\u30b9\u6599\u3001\u304a\u3088\u3073\u5e02\u5834\u4fa1\u683c\u3068\u306f\u7570\u306a\u308b\u4fa1\u683c\u3067\u306e\u5546\u54c1\u306e\u8cfc\u5165\u30fb\u58f2\u5374\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u66f8\u985e\u306b\u306f\u3001\u5358\u306b\u4fa1\u683c\u304c\u3044\u304f\u3089\u3060\u3063\u305f\u304b\u3060\u3051\u3067\u306a\u304f\u3001\u306a\u305c\u305d\u308c\u304c\u9069\u6b63\u306a\u4fa1\u683c\u3067\u3042\u3063\u305f\u306e\u304b\u304c\u660e\u8a18\u3055\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u300c\u4e21\u89aa\u304c\u79c1\u305f\u3061\u306b\u3053\u306e\u91d1\u984d\u3092\u8acb\u6c42\u3057\u305f\u300d\u3068\u3044\u3046\u8aac\u660e\u3060\u3051\u3067\u306f\u4e0d\u5341\u5206\u3067\u3059\u3002\u30d9\u30f3\u30c1\u30de\u30fc\u30af\u5206\u6790\u3001\u6bd4\u8f03\u53ef\u80fd\u306a\u53d6\u5f15\u30c7\u30fc\u30bf\u3001\u793e\u5185\u5951\u7d04\u3001\u304a\u3088\u3073\u5bfe\u4fa1\u3092\u652f\u6255\u3063\u305f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3057\u3066\u5b9f\u969b\u306b\u7d4c\u6e08\u7684\u5b9f\u4f53\u3068\u5229\u76ca\u304c\u5f97\u3089\u308c\u305f\u3053\u3068\u306e\u8a3c\u660e\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5927\u898f\u6a21\u306a\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306b\u3068\u3063\u3066\u306f\u3001\u3082\u30461\u3064\u7559\u610f\u3059\u3079\u304d\u70b9\u304c\u3042\u308a\u307e\u3059\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306f\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u6700\u4f4e\u7a0e\u7387\u67a0\u7d44\u307f\uff08\u7b2c2\u306e\u67f1\uff09\u306b\u95a2\u3059\u308b\u56fd\u5185\u898f\u5247\u3092\u516c\u5e03\u3057\u3066\u3044\u307e\u3059\u3002 \u300c\u6240\u5f97\u7b97\u5165\u898f\u5247\uff08IIR\uff09\u300d\u304a\u3088\u3073\u300c\u9069\u683c\u56fd\u5185\u6700\u4f4e\u7a0e\u984d\u88dc\u586b\u7a0e\uff08QDMTT\uff09\u300d\u306f2025\u5e74\u304b\u3089\u3001\u307e\u305f\u300c\u904e\u5c11\u8ab2\u7a0e\u5229\u76ca\u898f\u5247\uff08UTPR\uff09\u300d\u306f2026\u5e74\u304b\u3089\u9069\u7528\u3055\u308c\u307e\u3059\u3002 \u3053\u308c\u306f\u3001\u9023\u7d50\u5e74\u9593\u58f2\u4e0a\u9ad8\u304c7\u51045,000\u4e07\u30e6\u30fc\u30ed\u4ee5\u4e0a\u306e\u5927\u898f\u6a21\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306b\u306e\u307f\u5f71\u97ff\u3057\u307e\u3059\u304c\u3001\u8cb4\u793e\u306ePT PMA\u304c\u305d\u306e\u3088\u3046\u306a\u30b0\u30eb\u30fc\u30d7\u306e\u4e00\u54e1\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u6587\u8108\u306b\u304a\u3044\u3066\u79fb\u8ee2\u4fa1\u683c\u304a\u3088\u3073\u30b0\u30eb\u30fc\u30d7\u5185\u53d6\u5f15\u306e\u69cb\u9020\u3092\u898b\u76f4\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"common-pt-pma-tax-mistakes\"><strong>PT\u30fbPMA\u7a0e\u52d9\u306b\u304a\u3051\u308b\u3088\u304f\u3042\u308b\u9593\u9055\u3044<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"assuming-tax-obligations-start-with-revenue\"><strong>\u7a0e\u52d9\u4e0a\u306e\u7fa9\u52d9\u306f\u53ce\u76ca\u304b\u3089\u751f\u3058\u308b\u3068\u4eee\u5b9a\u3059\u308b<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d0d\u7a0e\u7fa9\u52d9\u306f\u53ce\u76ca\u306e\u767a\u751f\u3092\u5f85\u3063\u3066\u306f\u304f\u308c\u307e\u305b\u3093\u3002\u65b0\u898f\u8a2d\u7acb\u306ePT PMA\u3067\u3042\u3063\u3066\u3082\u3001Coretax\u306b\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u5f53\u8a72\u4f01\u696d\u306e\u6709\u52b9\u306a\u7d0d\u7a0e\u7fa9\u52d9\u306b\u3088\u3063\u3066\u306f\u30011\u30eb\u30d4\u30a2\u3082\u53ce\u76ca\u3092\u4e0a\u3052\u3066\u3044\u306a\u3044\u6bb5\u968e\u304b\u3089\u3001\u7279\u306b\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08CIT\uff09\u306e\u5e74\u6b21\u7533\u544a\u3084\u7279\u5b9a\u306e\u6708\u6b21\u7a0e\u76ee\u306b\u3064\u3044\u3066\u3001\u7533\u544a\u7fa9\u52d9\u304c\u751f\u3058\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002 \u304a\u4f4f\u307e\u3044\u306e\u5730\u57df\u306e\u7a0e\u52d9\u7f72\uff08KPP\uff09\u307e\u305f\u306fCoretax\u30a2\u30ab\u30a6\u30f3\u30c8\u3092\u901a\u3058\u3066\u3001\u3069\u306e\u7a0e\u76ee\u304c\u6709\u52b9\u306b\u306a\u3063\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u65b0\u898f\u767b\u9332\u3055\u308c\u305fPT PMA\u306e\u591a\u304f\u306f\u3001\u9069\u7528\u5bfe\u8c61\u5916\u3060\u3068\u60f3\u5b9a\u3057\u3066\u3044\u305f\u671f\u9593\u306b\u3064\u3044\u3066\u7533\u544a\u9045\u5ef6\u7f70\u91d1\u3092\u79d1\u3055\u308c\u308b\u3068\u3044\u3046\u82e6\u3044\u7d4c\u9a13\u3092\u901a\u3058\u3066\u3001\u3053\u306e\u4e8b\u5b9f\u3092\u75db\u611f\u3057\u3066\u3044\u307e\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"ignoring-the-monthly-withholding-tax\"><strong>\u6bce\u6708\u306e\u6e90\u6cc9\u5fb4\u53ce\u3092\u7121\u8996\u3059\u308b<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u696d\u8005\u3078\u306e\u652f\u6255\u3044\u304c1\u4ef6\u3001\u3042\u308b\u3044\u306f\u7d66\u4e0e\u306e\u652f\u6255\u3044\u304c1\u4ef6\u3042\u308b\u3060\u3051\u3067\u3082\u3001\u305d\u306e\u6708\u306b\u306fPPh 23\u307e\u305f\u306fPPh 21\u306e\u7533\u544a\u7fa9\u52d9\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u81ea\u793e\u3092\u81ea\u3089\u7d4c\u55b6\u3059\u308b\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u306e\u5834\u5408\u3001\u8acb\u6c42\u66f8\u306e\u652f\u6255\u3044\u304c\u6570\u4ef6\u3057\u304b\u306a\u3044\u305f\u3081\u300c\u7533\u544a\u3059\u3079\u304d\u4e8b\u9805\u306f\u306a\u3044\u300d\u3068\u60f3\u5b9a\u3057\u3001\u6570\u30f6\u6708\u9593\u3082\u6708\u6b21\u7533\u544a\u3092\u884c\u308f\u306a\u3044\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002 DJP\u306eCoretax\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u652f\u6255\u3044\u30c7\u30fc\u30bf\u3068\u7533\u544a\u5c65\u6b74\u306e\u4e0d\u4e00\u81f4\u3092\u691c\u77e5\u3057\u307e\u3059\u3002\u6708\u6b21\u7533\u544a\u66f8\u306e\u672a\u63d0\u51fa\u306f\u3088\u304f\u3042\u308b <strong>\u7a0e\u52d9\u8abf\u67fb\u306e\u5f15\u304d\u91d1<\/strong> \u305d\u308c\u306b\u3088\u3063\u3066\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306b\u95a2\u3059\u308b\u8a18\u9332\u5168\u4f53\u304c\u5be9\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"applying-treaty-rates-without-a-valid-form-dgt\"><strong>\u6709\u52b9\u306a\u30d5\u30a9\u30fc\u30e0DGT\u304c\u306a\u3044\u5834\u5408\u306e\u6761\u7d04\u7a0e\u7387\u306e\u9069\u7528<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u306f\u3088\u304f\u77e5\u3089\u308c\u305f\u554f\u984c\u3067\u3059\u3002\u3042\u308bPT PMA\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u30fb\u30aa\u30e9\u30f3\u30c0\u79df\u7a0e\u6761\u7d04\u3092\u6839\u62e0\u306b\u3001\u30aa\u30e9\u30f3\u30c0\u306e\u89aa\u4f1a\u793e\u3078\u652f\u6255\u308f\u308c\u308b\u914d\u5f53\u91d1\u306b\u5bfe\u3059\u308bPPh 26\u6e90\u6cc9\u5fb4\u53ce\u984d\u309220%\u304b\u308910%\u306b\u5f15\u304d\u4e0b\u3052\u307e\u3057\u305f\u304c\u3001\u652f\u6255\u3044\u306e\u524d\u306b\u30d5\u30a9\u30fc\u30e0DGT\u3092\u53d6\u5f97\u3057\u3066\u3044\u307e\u305b\u3093\u3067\u3057\u305f\u3002 \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u7a0e\u52d9\u5c40\uff08DJP\uff09\u306f\u3001\u6761\u7d04\u4e0a\u306e\u512a\u9047\u63aa\u7f6e\u3092\u5b8c\u5168\u306b\u5426\u8a8d\u3057\u300120%\u306e\u5168\u984d\u306b\u52a0\u3048\u3001\u7f70\u91d1\u304a\u3088\u3073\u5ef6\u6ede\u5229\u606f\u306e\u652f\u6255\u3044\u3092\u547d\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"treating-accounting-profit-as-taxable-profit\"><strong>\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u3092\u8ab2\u7a0e\u6240\u5f97\u3068\u3057\u3066\u6271\u3046<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u70b9\u3067\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u52d9\u7d4c\u9a13\u304c\u306a\u3044\u8ca1\u52d9\u30c1\u30fc\u30e0\u306f\u3064\u307e\u305a\u304d\u304c\u3061\u3067\u3059\u3002\u640d\u76ca\u8a08\u7b97\u66f8\uff08P&amp;L\uff09\u4e0a\u306e\u7d14\u5229\u76ca\u306f\u51fa\u767a\u70b9\u3067\u3042\u308a\u3001\u6700\u7d42\u7684\u306a\u7b54\u3048\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7a0e\u52d9\u4e0a\u306e\u8abf\u6574\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u3001\u4e00\u90e8\u306e\u7d4c\u8cbb\u306f\u52a0\u7b97\u3057\u76f4\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u4e00\u90e8\u306e\u53ce\u76ca\u306f\u8abf\u6574\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u9069\u5207\u306a\u7a0e\u52d9\u8abf\u6574\u3092\u884c\u308f\u305a\u306b\u3001\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u3092\u305d\u306e\u307e\u307e\u7528\u3044\u3066\u5e74\u6b21\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u306f\u3001\u3088\u304f\u77e5\u3089\u308c\u305f <strong>\u7a0e\u52d9\u8abf\u67fb\u306e\u5f15\u304d\u91d1<\/strong>. DJP\u304c\u7a0e\u52d9\u8abf\u67fb\u306e\u904e\u7a0b\u3067\u4e0d\u4e00\u81f4\u3092\u767a\u898b\u3057\u305f\u5834\u5408\u3001\u540c\u5c40\u306f <strong>SKPKB<\/strong> \uff08Surat Ketetapan Pajak Kurang Bayar\u3001\u672a\u7d0d\u7a0e\u984d\u6c7a\u5b9a\u901a\u77e5\u66f8\uff09\u306f\u3001\u672a\u7d0d\u7a0e\u984d\u306b\u52a0\u3048\u3001\u5229\u606f\u304a\u3088\u3073\u7f70\u91d1\u3092\u78ba\u5b9a\u3059\u308b\u3082\u306e\u3067\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"missing-vat-invoice-deadlines\"><strong>VAT\u8acb\u6c42\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306e\u672a\u9075\u5b88<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">e-Faktur\u306e\u8acb\u6c42\u66f8\u306f\u3001\u53d6\u5f15\u306e\u7fcc\u6708\u672b\u307e\u3067\u306b\u767a\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u767a\u884c\u304c\u9045\u308c\u308b\u3068\u3001\u9867\u5ba2\u304c\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308a\u3001\u30d3\u30b8\u30cd\u30b9\u4e0a\u306e\u95a2\u4fc2\u306b\u60aa\u5f71\u97ff\u3092\u53ca\u307c\u3059\u3060\u3051\u3067\u306a\u304f\u3001\u8cb4\u793e\u3082\u7f70\u5247\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u5374\u4e0b\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3044\u3066\u6700\u3082\u983b\u7e41\u306b\u898b\u3089\u308c\u308b\u8ca1\u52d9\u4e0a\u306e\u640d\u5931\u306e\u4e00\u3064\u3067\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"forgetting-lkpm-because-its-not-a-tax-thing\"><strong>\u300c\u7a0e\u91d1\u3068\u306f\u95a2\u4fc2\u306a\u3044\u300d\u3068\u3044\u3046\u7406\u7531\u3067LKPM\u3092\u5fd8\u308c\u3066\u3057\u307e\u3046\u201c<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u78ba\u304b\u306b\u3001LKPM\uff08Laporan Kegiatan Penanaman Modal\u3001\u6295\u8cc7\u6d3b\u52d5\u5831\u544a\u66f8\uff09\u306f\u7a0e\u52d9\u7533\u544a\u66f8\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002 \u3053\u308c\u306fOSS-RBA\u3092\u901a\u3058\u3066BKPM\u306b\u56db\u534a\u671f\u3054\u3068\u306b\u63d0\u51fa\u3055\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u3053\u308c\u3092\u6020\u308b\u3068\u30e9\u30a4\u30bb\u30f3\u30b9\u4e0a\u306e\u554f\u984c\u304c\u751f\u3058\u3001\u3072\u3044\u3066\u306f\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306b\u3082\u9023\u9396\u7684\u306a\u554f\u984c\u3092\u5f15\u304d\u8d77\u3053\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u6700\u8fd1\u306e\u898f\u5236\u306b\u3088\u308a\u3001\u672a\u63d0\u51fa\u306f\u30e9\u30a4\u30bb\u30f3\u30b9\u306e\u53d6\u308a\u6d88\u3057\u306b\u3064\u306a\u304c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u3053\u308c\u306f\u7a0e\u52d9\u7533\u544a\u3068\u540c\u3058\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30ab\u30ec\u30f3\u30c0\u30fc\u306b\u7d44\u307f\u8fbc\u3080\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"pt-pma-tax-compliance-checklist\"><strong>PT\u30fbPMA \u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30fb\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6bce\u6708\u304a\u3088\u3073\u6bce\u5e74\u3001\u3053\u308c\u3092\u6d3b\u7528\u3057\u3066\u3001\u81ea\u5206\u306e\u7fa9\u52d9\u3092\u304d\u3061\u3093\u3068\u628a\u63e1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6708\u6b21\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>NPWP\u304a\u3088\u3073Coretax\u30a2\u30ab\u30a6\u30f3\u30c8\u3078\u306e\u30a2\u30af\u30bb\u30b9\u304c\u6709\u52b9\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044<\/li>\n\n\n\n<li>PPh 21\u306e\u7d66\u4e0e\u8a08\u7b97\u3092\u5b9f\u884c\u3057\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08e-Bupot\uff09\u3092\u63d0\u51fa\u3059\u308b<\/li>\n\n\n\n<li>PPh 23\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u3059\u3079\u3066\u306e\u4ed5\u5165\u5148\u3078\u306e\u652f\u6255\u3044\u3092\u78ba\u8a8d\u3059\u308b<\/li>\n\n\n\n<li>PPh 25\u306e\u4e2d\u9593\u7d0d\u4ed8\u984d\u306e\u8a08\u7b97\u3068\u7d0d\u4ed8<\/li>\n\n\n\n<li>PPh 26\uff08\u56fd\u5916\u3078\u306e\u652f\u6255\u3044\uff09\u306b\u95a2\u3059\u308b\u7d0d\u7a0e\u7fa9\u52d9\u306e\u6709\u7121\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044<\/li>\n\n\n\n<li>PKP\u3068\u3057\u3066\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001VAT\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u3059\u3079\u3066\u306e\u96fb\u5b50\u8acb\u6c42\u66f8\uff08e-Faktur\uff09\u3092\u671f\u9650\u5185\u306b\u767a\u884c\u3057\u3066\u304f\u3060\u3055\u3044<\/li>\n\n\n\n<li>\u9280\u884c\u53d6\u5f15\u660e\u7d30\u66f8\u3001\u7d66\u4e0e\u53f0\u5e33\u3001\u304a\u3088\u3073\u7a0e\u52d9\u7533\u544a\u66f8\u306e\u7167\u5408\u3092\u884c\u3046<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6bce\u5e74\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>PKP\u306e\u30b9\u30c6\u30fc\u30bf\u30b9\u304c\u6700\u65b0\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b<\/li>\n\n\n\n<li>\u8ca1\u52d9\u8af8\u8868\uff08\u304a\u3088\u3073\u6cd5\u4ee4\u3067\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u76e3\u67fb\u6e08\u307f\u8ca1\u52d9\u8af8\u8868\uff09\u3092\u4f5c\u6210\u3059\u308b<\/li>\n\n\n\n<li>\u5b8c\u5168\u306a\u7a0e\u52d9\u8abf\u6574\uff08\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u2192\u8ab2\u7a0e\u6240\u5f97\uff09<\/li>\n\n\n\n<li>PPh 25\u306e\u5206\u5272\u7d0d\u4ed8\u984d\u304c\u6700\u7d42\u7684\u306a\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u984d\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u306e\u3001PPh 29\u306e\u8ffd\u52a0\u7d0d\u4ed8\u984d\u3092\u8a08\u7b97\u3059\u308b<\/li>\n\n\n\n<li>\u95a2\u9023\u5f53\u4e8b\u8005\u9593\u53d6\u5f15\u306b\u304a\u3051\u308b\u79fb\u8ee2\u4fa1\u683c\u30ea\u30b9\u30af\u3092\u898b\u76f4\u3059<\/li>\n\n\n\n<li>\u914d\u5f53\u91d1\u304a\u3088\u3073\u682a\u4e3b\u306b\u5bfe\u3059\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3059\u308b<\/li>\n\n\n\n<li>4\u670830\u65e5\u307e\u3067\u306b\u6cd5\u4eba\u306e\u5e74\u6b21\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u304f\u3060\u3055\u3044<\/li>\n\n\n\n<li>\u3059\u3079\u3066\u306e\u7533\u544a\u304a\u3088\u3073\u7d0d\u4ed8\u306e\u78ba\u8a8d\u66f8\u985e\u3092\u4fdd\u7ba1\u3057\u3066\u304a\u3044\u3066\u304f\u3060\u3055\u3044<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"when-should-a-pt-pma-use-a-tax-consultant\"><strong>PT PMA\u306f\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u3092\u5229\u7528\u3059\u3079\u304d\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cc7\u683c\u3092\u6301\u3064\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u771f\u5263\u306b\u691c\u8a0e\u3059\u3079\u304d\u3067\u3059\u3002 <strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8<\/strong> \uff08\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\uff09\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5fa1\u793e\u306b\u306f <strong>\u5916\u56fd\u4eba\u682a\u4e3b<\/strong> \u914d\u5f53\u91d1\u3092\u53d7\u3051\u53d6\u308b\u4eba<\/li>\n\n\n\n<li>\u6d77\u5916\u30d9\u30f3\u30c0\u30fc\u306b\u5bfe\u3057\u3066\u3001\u7ba1\u7406\u3001IT\u3001\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u3001\u307e\u305f\u306f\u6280\u8853\u30b5\u30fc\u30d3\u30b9\u306e\u5bfe\u4fa1\u3092\u652f\u6255\u3044\u307e\u3059<\/li>\n\n\n\n<li>\u3042\u306a\u305f\u306f\u4ee5\u4e0b\u306e\u767b\u9332\u8005\u3068\u3057\u3066\u767b\u9332\u3055\u308c\u3066\u3044\u307e\u3059\u3002 <strong>PKP<\/strong> \u305d\u3057\u3066\u3001\u591a\u984d\u306eVAT\u3092\u51e6\u7406\u3059\u308b<\/li>\n\n\n\n<li>\u73fe\u5730\u793e\u54e1\u3084\u99d0\u5728\u54e1\u304c\u3044\u307e\u3059<\/li>\n\n\n\n<li>\u3042\u306a\u305f\u306f <strong>\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15<\/strong> \u95a2\u9023\u4f1a\u793e\u3084\u89aa\u4f1a\u793e\u3068<\/li>\n\n\n\n<li>\u3042\u306a\u305f\u306f\u521d\u3081\u3066\u306e\u2026\u2026\u306b\u5411\u3051\u3066\u6e96\u5099\u3092\u9032\u3081\u3066\u3044\u307e\u3059 <strong>\u6cd5\u4eba\u7a0e\u306e\u5e74\u6b21\u7533\u544a\u66f8<\/strong><\/li>\n\n\n\n<li>KPP\uff08\u5730\u65b9\u7a0e\u52d9\u7f72\uff09\u304b\u3089\u4f55\u3089\u304b\u306e\u901a\u77e5\u3084\u554f\u3044\u5408\u308f\u305b\u3092\u53d7\u3051\u53d6\u3063\u305f<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u512a\u308c\u305fPT PMA\u7a0e\u52d9\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u7f70\u91d1\u306e\u56de\u907f\u3001\u63a7\u9664\u306e\u9069\u5207\u306a\u7533\u8acb\u3001\u304a\u3088\u3073\u79df\u7a0e\u6761\u7d04\u306e\u7279\u5178\u306e\u9069\u5207\u306a\u9069\u7528\u306b\u3088\u3063\u3066\u3001\u305d\u306e\u8cbb\u7528\u3092\u5341\u5206\u306b\u56de\u53ce\u3067\u304d\u307e\u3059\u3002\u7279\u306b\u79fb\u8ee2\u4fa1\u683c\u3084\u7b2c26\u6761\u306b\u57fa\u3065\u304f\u6e90\u6cc9\u5fb4\u53ce\u306b\u95a2\u3059\u308b\u30df\u30b9\u306b\u3088\u308b\u30b3\u30b9\u30c8\u306f\u3001\u307b\u3068\u3093\u3069\u306e\u5834\u5408\u3001\u5c02\u9580\u5bb6\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u306b\u304b\u304b\u308b\u8cbb\u7528\u3092\u4e0a\u56de\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"fa-qs-about-pt-pma-tax-obligations\"><strong>PT\u30fbPMA\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3044\u3066\u3001PT PMA\u306f\u3069\u306e\u3088\u3046\u306a\u7a0e\u91d1\u3092\u7d0d\u3081\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/strong> PT PMA\u306f\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08PPh Badan\uff09\u3001\u6bce\u6708\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\uff08PPh 21\u3001PPh 23\u3001PPh 25\u3001PPh 26\uff09\u3001PKP\u3068\u3057\u3066\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u3001\u4e0d\u52d5\u7523\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u571f\u5730\u30fb\u5efa\u7269\u7a0e\u3001\u304a\u3088\u3073\u5bfe\u8c61\u3068\u306a\u308b\u66f8\u985e\u306b\u5bfe\u3059\u308b\u5370\u7d19\u7a0e\u3092\u7d0d\u4ed8\u3057\u307e\u3059\u3002 \u307e\u305f\u3001\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\uff08Transfer pricing documentation\uff09\u306e\u63d0\u51fa\u304c\u6c42\u3081\u3089\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>PT PMA\u306e\u6cd5\u4eba\u7a0e\u306f22%\u3067\u3059\u304b\uff1f<\/strong> \u306f\u3044\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u6a19\u6e96\u7a0e\u7387\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u306b\u5bfe\u3057\u306622%\u3067\u3059\u3002\u4e0a\u5834\u57fa\u6e96\u3092\u6e80\u305f\u3059\u4e0a\u5834\u4f01\u696d\u306f\u300119%\u3092\u7d0d\u4ed8\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u58f2\u4e0a\u9ad8\u304c500\u5104\u30eb\u30d4\u30a2\u672a\u6e80\u306e\u4e2d\u5c0f\u4f01\u696d\u306f\u3001\u58f2\u4e0a\u9ad8\u306e\u4f4e\u3044\u90e8\u5206\u306b\u3064\u3044\u3066\u4e00\u90e8\u6e1b\u7a0e\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>PT PMA\u306f\u3001\u6bce\u6708\u7a0e\u52d9\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<\/strong> \u306f\u3044\u3002PPh 21\uff08\u5f93\u696d\u54e1\u6e90\u6cc9\u5fb4\u53ce\uff09\u3001PPh 23\uff08\u56fd\u5185\u30b5\u30fc\u30d3\u30b9\u5bfe\u4fa1\uff09\u3001PPh 25\uff08\u6cd5\u4eba\u7a0e\u306e\u5206\u5272\u7d0d\u4ed8\uff09\u3001PPh 26\uff08\u5bfe\u5916\u652f\u6255\uff09\u3001\u304a\u3088\u3073VAT\u306b\u3064\u3044\u3066\u306f\u3001\u6708\u6b21\u5831\u544a\u66f8\u306e\u63d0\u51fa\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305f\u3068\u30481\u304b\u6708\u5206\u3067\u3082\u63d0\u51fa\u6f0f\u308c\u304c\u3042\u308b\u3068\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u4e0a\u306e\u4e0d\u5099\u3068\u306a\u308a\u3001\u7f70\u5247\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u53ce\u76ca\u304c\u306a\u3044\u5834\u5408\u3001\u65b0\u898f\u306ePT PMA\u306f\u7a0e\u52d9\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<\/strong> \u304a\u305d\u3089\u304f\u305d\u3046\u3067\u3059\u3002\u65b0\u898f\u306ePT PMA\u3067\u3042\u3063\u3066\u3082\u3001\u53ce\u76ca\u304c\u767a\u751f\u3059\u308b\u524d\u3067\u3042\u3063\u3066\u3082\u3001\u7533\u544a\u7fa9\u52d9\u304c\u751f\u3058\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u7279\u306b\u3001\u5e74\u9593\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3084\u7279\u5b9a\u306e\u6708\u6b21\u7a0e\u76ee\u306b\u3064\u3044\u3066\u306f\u3001\u9069\u7528\u3055\u308c\u308b\u7d0d\u7a0e\u7fa9\u52d9\u306e\u5185\u5bb9\u306b\u3088\u3063\u3066\u306f\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u7533\u544a\u6f0f\u308c\u306b\u3088\u308b\u4e88\u671f\u305b\u306c\u7f70\u5247\u3092\u907f\u3051\u308b\u305f\u3081\u3001Coretax\u30a2\u30ab\u30a6\u30f3\u30c8\u307e\u305f\u306fKPP\u3092\u901a\u3058\u3066\u3001\u73fe\u5728\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u7d0d\u7a0e\u7fa9\u52d9\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>PT PMA\u306f\u3044\u3064VAT\u306e\u767b\u9332\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u304b\uff1f<\/strong> \u5e74\u9593\u58f2\u4e0a\u9ad8\u304c48\u5104\u30eb\u30d4\u30a2\u306b\u9054\u3057\u305f\u5834\u5408\u3001\u307e\u305f\u306f\u9054\u3059\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u306f\u3001PKP\u767b\u9332\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u307e\u3059\u3002\u3053\u306e\u57fa\u6e96\u984d\u306b\u9054\u3059\u308b\u524d\u306e\u4efb\u610f\u767b\u9332\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>PT PMA\u306f\u30010.5%\u306e\u6700\u7d42\u8ab2\u7a0e\u5236\u5ea6\u3092\u5229\u7528\u3067\u304d\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/strong> 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