{"id":38514,"date":"2025-08-26T23:34:18","date_gmt":"2025-08-26T15:34:18","guid":{"rendered":"https:\/\/visa-indonesia.com\/?p=38514"},"modified":"2025-08-26T23:34:24","modified_gmt":"2025-08-26T15:34:24","slug":"%ec%9d%b8%eb%8f%84%eb%84%a4%ec%8b%9c%ec%95%84-%ec%86%8c%eb%93%9d%ec%84%b8-2025-%ea%b0%80%ec%9d%b4%eb%93%9c","status":"publish","type":"post","link":"https:\/\/visa-indonesia.com\/ko\/visas-and-regulations\/income-tax-indonesia-2025-guide\/","title":{"rendered":"\uc778\ub3c4\ub124\uc2dc\uc544 \uc18c\ub4dd\uc138 2025: \uc54c\uc544\uc57c \ud560 \uc0ac\ud56d"},"content":{"rendered":"<p>2025\ub144 \uc778\ub3c4\ub124\uc2dc\uc544\uc5d0\uc11c \uac70\uc8fc\ud558\uac70\ub098 \uadfc\ubb34\ud558\ub294 \uacbd\uc6b0 \uac00\uc7a5 \uc911\uc694\ud55c \uc0ac\ud56d\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4:<\/p>\n\n\n\n<p><strong>\uc778\ub3c4\ub124\uc2dc\uc544 \uc138\uae08\uc740 \ub204\uac00 \ub0a9\ubd80\ud558\ub098\uc694?<\/strong> \uc778\ub3c4\ub124\uc2dc\uc544\uc5d0 183\uc77c \uc774\uc0c1 \uac70\uc8fc\ud558\uac70\ub098, \uc778\ub3c4\ub124\uc2dc\uc544\uc5d0 \uac70\uc8fc\ud558\uac70\ub098, \uac70\uc8fc\ud560 \uacc4\ud68d\uc774 \uc788\ub294 \uacbd\uc6b0 \uacfc\uc138 \uac70\uc8fc\uc790\uc5d0 \ud574\ub2f9\ud569\ub2c8\ub2e4. \uac70\uc8fc\uc790\ub294 \uad6d\ub0b4 \uacfc\uc138 \ub300\uc0c1\uc790\ub85c \uac04\uc8fc\ub418\uc5b4 \uc804 \uc138\uacc4 \uc18c\ub4dd\uc5d0 \ub300\ud574 \uacfc\uc138\ub418\ub294 \ubc18\uba74, \ube44\uac70\uc8fc\uc790\ub294 \uc778\ub3c4\ub124\uc2dc\uc544 \uc6d0\ucc9c \uc18c\ub4dd\uc5d0 \ub300\ud574\uc11c\ub9cc \uacfc\uc138\ub429\ub2c8\ub2e4. \uac70\uc8fc\uc790\ub294 \uc804 \uc138\uacc4 \uc18c\ub4dd\uc5d0 \ub300\ud574 \uc138\uae08\uc744 \ub0a9\ubd80\ud569\ub2c8\ub2e4. \ube44\uac70\uc8fc\uc790\ub294 \uc778\ub3c4\ub124\uc2dc\uc544 \uc18c\ub4dd\uc5d0 \ub300\ud574\uc11c\ub9cc \uc138\uae08\uc744 \ub0a9\ubd80\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<p><strong>2025\ub144 \uac1c\uc778\uc5d0 \ub300\ud55c \uc138\uc728:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\ucd5c\ub300 6\ucc9c\ub9cc IDR: 5%<\/li>\n\n\n\n<li>6\ucc9c\ub9cc~2\uc5b5 5\ucc9c\ub9cc \ub8e8\ud53c\uc544: 15%<\/li>\n\n\n\n<li>2\uc5b55\ucc9c\ub9cc~5\uc5b5 \ub8e8\ud53c\uc544: 25%<\/li>\n\n\n\n<li>5\uc5b5~50\uc5b5 IDR: 30%<\/li>\n\n\n\n<li>50\uc5b5 \ub8e8\ud53c\uc544 \uc774\uc0c1: 35%<\/li>\n<\/ul>\n\n\n\n<p><strong>\uac04\ub2e8\ud55c \uc608\uc785\ub2c8\ub2e4:<\/strong> 3\uc5b5 \uc778\ub3c4\ub124\uc2dc\uc544 \ub8e8\ud53c\uc544\ub97c \ubc8c\uba74 \uccab 6\ucc9c\ub9cc \ub8e8\ud53c\uc544\uc5d0 5%, \ub2e4\uc74c 1\uc5b5 9\ucc9c\ub9cc \ub8e8\ud53c\uc544\uc5d0 15%, \ub098\uba38\uc9c0 5\ucc9c\ub9cc \ub8e8\ud53c\uc544\uc5d0 25%\ub97c \ub0a9\ubd80\ud569\ub2c8\ub2e4. \ub204\uc9c4 \uc18c\ub4dd\uc138\uc728\uc744 \uc801\uc6a9\ud558\uc5ec \uacc4\uc0b0\ud55c \ucd1d \uc138\uae08\uc740 3,750\ub9cc IDR\uc785\ub2c8\ub2e4.<\/p>\n\n\n\n<p><strong>\ube44\uac70\uc8fc\uc790<\/strong> \uc778\ub3c4\ub124\uc2dc\uc544 \uc18c\ub4dd\uc5d0 \ub300\ud574 20%\uc758 \uc6d0\ucc9c\uc9d5\uc218\uc138\uac00 \ubd80\uacfc\ub418\uc9c0\ub9cc \uc870\uc138 \uc870\uc57d\uc5d0 \ub530\ub77c \uc774 \uc138\uc728\uc744 \ub0ae\ucd9c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<p><strong>\uae30\uc5c5<\/strong> \uac70\uc8fc\uc790 \ubc0f \uc678\uad6d \uae30\uc5c5\uc758 \uc804 \uc138\uacc4 \uc18c\ub4dd\uc5d0 \ub300\ud55c \ud45c\uc900 \ubc95\uc778\uc138\uc728\uc778 22% \ubc95\uc778\uc138(\uc801\uaca9 \uc0c1\uc7a5 \uae30\uc5c5\uc758 \uacbd\uc6b0 19%)\ub97c \ub0a9\ubd80\ud569\ub2c8\ub2e4. \ubc95\uc778 \ub0a9\uc138\uc790\ub294 \uc774 \uc18c\ub4dd\uc138\uc728\uc744 \uc801\uc6a9\ubc1b\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<p><strong>\uc8fc\uc694 \ub9c8\uac10\uc77c:<\/strong> \uac1c\uc778 \uc138\uae08 \uc2e0\uace0 \uae30\ud55c\uc740 3\uc6d4 31\uc77c\uc785\ub2c8\ub2e4. DJP \uc628\ub77c\uc778\uc5d0\uc11c \uc628\ub77c\uc778\uc73c\ub85c \uc81c\ucd9c\ud558\uc138\uc694.<\/p>\n\n\n\n<p><strong>\uc911\uc694\ud55c \ubcc0\uacbd \uc0ac\ud56d\uc785\ub2c8\ub2e4:<\/strong> \uac70\uc8fc\uc790\ub77c\uba74 \uc774\uc81c \uc8fc\ubbfc\ub4f1\ub85d\ubc88\ud638(NIK)\uac00 \ub0a9\uc138\uc790 \uc2dd\ubcc4 \ubc88\ud638(NPWP)\uc758 \uc5ed\ud560\uc744 \ud558\ub294 \uc138\uae08 \ubc88\ud638\uac00 \ub429\ub2c8\ub2e4.<\/p>\n\n\n\n<p>\uc778\ub3c4\ub124\uc2dc\uc544 \uc2dc\ubbfc\uacfc \uc678\uad6d\uc778\uc740 \uc8fc\uc694 \uad00\uc2ec \ubd84\uc57c\uc640 \uccb4\ub958 \uae30\uac04\uc5d0 \ub530\ub77c \ub0a9\uc138\uc790\ub85c \ubd84\ub958\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uac1c\uc778 \ubc0f \ubc95\uc778 \ub0a9\uc138\uc790 \ubaa8\ub450 \uc778\ub3c4\ub124\uc2dc\uc544\uc5d0\uc11c \ubc8c\uc5b4\ub4e4\uc778 \ubaa8\ub4e0 \uc18c\ub4dd\uc744 \uc2e0\uace0\ud574\uc57c \ud569\ub2c8\ub2e4. \uc778\ub3c4\ub124\uc2dc\uc544\uc5d0\uc11c \uc18c\ub4dd\uc774 \uc788\ub294 \uac1c\uc778\uc740 \uac70\uc8fc \uc790\uaca9\uc5d0 \ub530\ub77c \ub0a9\uc138 \uc758\ubb34\uac00 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\uc138\uae08 \uac70\uc8fc\uc790\uc774\uc2e0\uac00\uc694?<\/strong><\/h2>\n\n\n\n<p>\uc778\ub3c4\ub124\uc2dc\uc544\uc5d0\uc11c\ub294 \uac70\uc8fc\uc790\ub85c \uac04\uc8fc\ub418\uac70\ub098 \uc778\ub3c4\ub124\uc2dc\uc544\uc5d0\uc11c \uc218\uc785\uc774 \uc788\ub294 \ube44\uac70\uc8fc\uc790\uc778 \uacbd\uc6b0 \uc18c\ub4dd\uc138\ub97c \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4. \uac00\uc7a5 \ud070 \ucc28\uc774\uc810\uc740 \uc138\uae08\uc758 \ubc94\uc704\uac00 \uc5bc\ub9c8\ub098 \ub113\uc740\uac00\uc785\ub2c8\ub2e4.&nbsp;<\/p>\n\n\n\n<p>\uac70\uc8fc\uc790\ub294 \uc804 \uc138\uacc4\uc5d0\uc11c \ubc1c\uc0dd\ud55c \ubaa8\ub4e0 \uc18c\ub4dd\uc5d0 \ub300\ud574 \uacfc\uc138\ub418\uc9c0\ub9cc, \ud2b9\uc815 \uc678\uad6d\uc778 \uc804\ubb38\uac00\ub294 \uc778\ub3c4\ub124\uc2dc\uc544\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc18c\ub4dd\uc5d0 \ub300\ud574\uc11c\ub9cc \uacfc\uc138\ub418\ub294 4\ub144\uc758 \ud2b9\ubcc4 \uc720\uc608 \ud61c\ud0dd\uc744 \ubc1b\uc2b5\ub2c8\ub2e4. \ubc18\uba74 \ube44\uac70\uc8fc\uc790\ub294 \uc778\ub3c4\ub124\uc2dc\uc544\uc5d0\uc11c \ubc8c\uc5b4\ub4e4\uc778 \uc18c\ub4dd\uc5d0 \ub300\ud574\uc11c\ub9cc \uc138\uae08\uc774 \ubd80\uacfc\ub418\uba70, \uc774\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uae09\uc5ec\uc5d0\uc11c \ubc14\ub85c \uc6d0\ucc9c\uc9d5\uc218\ub418\ub294 \uace0\uc815 \uc6d0\ucc9c\uc9d5\uc218\uc728\uc744 \ud1b5\ud574 \uc774\ub8e8\uc5b4\uc9d1\ub2c8\ub2e4.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\uc138\uae08 \uac70\uc8fc\uc790\uc774\uc2e0\uac00\uc694?<\/strong><\/h2>\n\n\n\n<p>\uc778\ub3c4\ub124\uc2dc\uc544\ub294 \uac70\uc8fc\uc9c0\ub97c \uacb0\uc815\ud558\uae30 \uc704\ud574 \uba85\ud655\ud55c \uaddc\uce59\uc744 \uc801\uc6a9\ud569\ub2c8\ub2e4. \ub2e4\uc74c\uc744 \ucda9\uc871\ud558\ub294 \uacbd\uc6b0 \ub0a9\uc138 \uac70\uc8fc\uc790\ub85c \uac04\uc8fc\ub429\ub2c8\ub2e4. <strong>any<\/strong> \uc911 \ud558\ub098\ub97c \uc120\ud0dd\ud569\ub2c8\ub2e4:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\uc2a4\ud14c\uc774 \ud14c\uc2a4\ud2b8<\/strong>: \uc778\ub3c4\ub124\uc2dc\uc544\uc5d0\uc11c \ub2e4\uc74c\uc744 \uc704\ud574 \uc874\uc7ac <strong>183\uc77c \uc774\uc0c1<\/strong> 12\uac1c\uc6d4 \uc774\ub0b4(\uc77c\ubd80 \uc77c\uc218\ub294 \uc804\uccb4 \uc77c\uc218\ub85c \uacc4\uc0b0).<\/li>\n\n\n\n<li><strong>\uc0dd\ud65c \ud14c\uc2a4\ud2b8<\/strong>: \uc778\ub3c4\ub124\uc2dc\uc544\uc5d0 \uc9d1, \uac00\uc871 \ub610\ub294 \uc9c0\uc18d\uc801\uc778 \uac70\uc8fc\uc9c0\uac00 \uc788\ub294 \ub4f1 183\uc77c\uc744 \ucd08\uacfc\ud558\uc9c0 \uc54a\ub354\ub77c\ub3c4 \uc778\ub3c4\ub124\uc2dc\uc544\uc5d0 \uac70\uc8fc\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n\n\n\n<li><strong>\uc758\ub3c4 \ud14c\uc2a4\ud2b8<\/strong>: \uacfc\uc138 \uc5f0\ub3c4 \ub3d9\uc548 \uc778\ub3c4\ub124\uc2dc\uc544\uc5d0 \uac70\uc8fc\ud558\uba70 \uacc4\uc18d \uac70\uc8fc\ud560 \uc758\ud5a5\uc774 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc9c0\ud45c\uc5d0\ub294 KITAS\/KITAP \ubcf4\uc720, \ud604\uc9c0 \uadfc\ub85c \uacc4\uc57d \ub610\ub294 \uac00\uc871 \uc774\uc8fc \ub4f1\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\ud2b9\uc815 \uae30\uc220\uc744 \ubcf4\uc720\ud55c \uc678\uad6d\uc778 \uc804\ubb38\uac00<\/strong> \uc5d0 \ub300\ud55c \uc790\uaca9\uc744 \uc5bb\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. <strong>4\ub144 \ub2e8\uc704\uc758 \uc601\ud1a0 \uccb4\uc81c<\/strong>. \uc989, \uac70\uc8fc \uccab 4\ub144 \ub3d9\uc548\uc740 \uc804 \uc138\uacc4 \uc18c\ub4dd\uc774 \uc544\ub2cc \uc778\ub3c4\ub124\uc2dc\uc544\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc18c\ub4dd\uc5d0 \ub300\ud574\uc11c\ub9cc \uacfc\uc138\ub429\ub2c8\ub2e4. \uc790\uaca9 \uc694\uac74\uc740 \uc7ac\ubb34\ubd80 \uaddc\uc815\uc5d0 \ub530\ub77c \uaddc\uc81c\ub418\uba70, \uae30\uc5c5\uc740 Coretax \uc2dc\uc2a4\ud15c\uc744 \ud1b5\ud574 \uc774 \uc81c\ub3c4\ub97c \ub4f1\ub85d\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n\n\n\n<li><strong>\ub2e8\uae30 \uadfc\ubb34\ub97c \uc218\ud589\ud558\ub294 \ube44\uac70\uc8fc\uc790<\/strong> (\uc608: \ud504\ub85c\uc81d\ud2b8\uc5d0 \ucc38\uc5ec\ud558\uae30 \uc704\ud574 \ube44\ud589\uae30\ub97c \ud0c0\uace0 \uc624\ub294 \ucee8\uc124\ud134\ud2b8)\ub294 \uc77c\ubc18\uc801\uc73c\ub85c <strong>20% \ucd1d \uc9c0\uae09\uc561\uc5d0 \ub300\ud55c \uc6d0\ucc9c\uc9d5\uc218\uc138<\/strong> (PPh 26), \uc870\uc138 \uc870\uc57d\uc5d0 \uc758\ud574 \uc2b9\uc778\ub41c \uc804\uc790 SKD\ub97c \ud1b5\ud574 \uac10\uba74\ub418\uc9c0 \uc54a\ub294 \ud55c.<\/li>\n<\/ul>\n\n\n\n<p>\uc778\ub3c4\ub124\uc2dc\uc544\uc5d0\uc11c \uc77c\uc218\ub97c \uacc4\uc0b0\ud560 \ub54c\ub294 \ub3c4\ucc29\ud55c \ub0a0\uacfc \ub5a0\ub098\ub294 \ub0a0 \ubaa8\ub450 183\uc77c \uaddc\uce59\uc5d0 \ub530\ub77c \uc804\uccb4 \uc77c\uc218\ub85c \uacc4\uc0b0\ub429\ub2c8\ub2e4. \uc5ec\ub7ec \ubc88 \uc624\uac00\ub354\ub77c\ub3c4 \uc9e7\uc740 \uc5ec\ud589 \uae30\uac04\ub3c4 12\uac1c\uc6d4 \ub3d9\uc548 \ubaa8\ub450 \ud569\uc0b0\ub429\ub2c8\ub2e4. \ube44\uc790 \uc720\ud615\uc5d0 \uc18d\uc9c0 \ub9c8\uc138\uc694. \uad00\uad11 \ube44\uc790\ub294 \ucda9\ubd84\ud788 \uc624\ub798 \uccb4\ub958\ud55c\ub2e4\uace0 \ud574\uc11c \uac70\uc8fc\uc790\ub85c \ucde8\uae09\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\ud574\uc678 \uc138\uae08 \uac10\uba74<\/strong><\/h2>\n\n\n\n<p>\uc778\ub3c4\ub124\uc2dc\uc544\ub294 \uc774\uc911 \uacfc\uc138\ub97c \ubc29\uc9c0\ud558\uae30 \uc704\ud574 60\uac1c \uc774\uc0c1\uc758 \uad6d\uac00\uc640 \uc870\uc138 \uc870\uc57d\uc744 \uccb4\uacb0\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc778\ub3c4\ub124\uc2dc\uc544 \uac70\uc8fc\uc790\ub294 \ud574\uc678\uc5d0\uc11c \ub0a9\ubd80\ud55c \uc138\uae08\uc5d0 \ub300\ud574 \uc678\uad6d \uc138\uae08 \uacf5\uc81c\ub97c \uc2e0\uccad\ud558\uc5ec \uc778\ub3c4\ub124\uc2dc\uc544 \uc138\uae08 \uace0\uc9c0\uc11c\ub97c \uc904\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<p>\ud574\uc678 \uc138\uae08 \uacf5\uc81c\ub294 \ub2ec\ub7ec \ub2e8\uc704(\ub610\ub294 \ub8e8\ud53c\uc544 \ub2e8\uc704)\ub85c \uc801\uc6a9\ub429\ub2c8\ub2e4. \ubbf8\uad6d \uc138\uae08\uc73c\ub85c $1,000\ub2ec\ub7ec\ub97c \ub0a9\ubd80\ud558\uc2dc\ub098\uc694? \uadf8\ub7ec\uba74 \ub3d9\uc77c\ud55c \uc18c\ub4dd\uc5d0 \ub300\ud574 \uc778\ub3c4\ub124\uc2dc\uc544\uc5d0 \ub0a9\ubd80\ud574\uc57c \ud560 \uae08\uc561\uae4c\uc9c0 \ud574\ub2f9 \uae08\uc561\ub9cc\ud07c \uc778\ub3c4\ub124\uc2dc\uc544 \uc138\uae08\uc774 \uc904\uc5b4\ub4ed\ub2c8\ub2e4.<\/p>\n\n\n\n<p>\ud558\uc9c0\ub9cc \uc801\uc808\ud55c \ubb38\uc11c\uac00 \ud544\uc694\ud558\uba70 \ud2b9\uc815 \uc694\uac74\uc744 \ucda9\uc871\ud574\uc57c \ud569\ub2c8\ub2e4. \ubbf8\uad6d \uc2dc\ubbfc\uc740 \ud2b9\ubcc4\ud55c \uc5b4\ub824\uc6c0\uc5d0 \uc9c1\uba74\ud569\ub2c8\ub2e4. \ubbf8\uad6d-\uc778\ub3c4\ub124\uc2dc\uc544 \uc870\uc138 \uc870\uc57d\uc774 \uc874\uc7ac\ud558\uc9c0\ub9cc \ubbf8\uad6d\uc758 \"\uc800\ucd95 \uc870\ud56d\"\uc5d0 \ub530\ub77c \ubbf8\uad6d\uc778\uc740 \uc5ec\uc804\ud788 \uc804 \uc138\uacc4 \uc18c\ub4dd\uc5d0 \ub300\ud574 \ubbf8\uad6d \uc138\uae08\uc744 \ub0a9\ubd80\ud574\uc57c \ud558\ubbc0\ub85c \uc870\uc57d\uc758 \ud61c\ud0dd\uc774 \uc81c\ud55c\ub429\ub2c8\ub2e4.<\/p>\n\n\n\n<p>\uc778\ub3c4\ub124\uc2dc\uc544\uc5d0 \uac70\uc8fc\ud558\ub294 \ubbf8\uad6d\uc778\uc740 \ubbf8\uad6d \uad6d\uc678 \uac70\uc8fc\uc790 \uc138\uae08\uacfc \uc778\ub3c4\ub124\uc2dc\uc544 \ub0a9\uc138 \uc758\ubb34\ub97c \ubaa8\ub450 \uace0\ub824\ud574\uc57c \ud569\ub2c8\ub2e4. \uc2e0\uc911\ud55c \uacc4\ud68d\uc774 \uc5c6\uc73c\uba74 \uad6d\uc678 \uac70\uc8fc\uc790\ub294 \uc774\uc911 \uacfc\uc138\uc5d0 \uc9c1\uba74\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubbf8\uad6d \uad6d\uc678 \uac70\uc8fc\uc790 \uc138\uae08\uc744 \uc904\uc774\uae30 \uc704\ud574 \uac1c\uc778\uc740 \uc678\uad6d \uadfc\ub85c \uc18c\ub4dd \uc81c\uc678 \ubc0f \uc678\uad6d \uc8fc\ud0dd \uc81c\uc678\uc640 \uac19\uc740 \uc870\ud56d\uc744 \uc0ac\uc6a9\ud558\uc5ec \uc790\uaca9\uc744 \uac16\ucd98 \uad6d\uc678 \uac70\uc8fc\uc790\uac00 \ud2b9\uc815 \uc678\uad6d \uc18c\ub4dd \ubc0f \uc8fc\ud0dd \ube44\uc6a9\uc744 \ubbf8\uad6d \uacfc\uc138\uc5d0\uc11c \uc81c\uc678\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud574\uc678 \uac70\uc8fc\uc790\uac00 \uacfc\ud0dc\ub8cc\ub97c \ud53c\ud558\uace0 \uc0ac\uc6a9 \uac00\ub2a5\ud55c \uc138\uc561 \uacf5\uc81c \ubc0f \uacf5\uc81c \ud61c\ud0dd\uc744 \uadf9\ub300\ud654\ud558\ub824\uba74 \ubbf8\uad6d \ub0a9\uc138 \uc758\ubb34\ub97c \uc774\ud574\ud558\ub294 \uac83\uc774 \uc911\uc694\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\uacfc\uc138 \uc18c\ub4dd\uc758 \ubc94\uc704<\/strong><\/h2>\n\n\n\n<p>\uacfc\uc138 \ub300\uc0c1 \uc18c\ub4dd\uc744 \uc774\ud574\ud558\ub294 \uac83\uc740 \uc778\ub3c4\ub124\uc2dc\uc544\uc5d0\uc11c \ub0a9\uc138 \uc758\ubb34\ub97c \ub2e4\ud558\uae30 \uc704\ud55c \uae30\ucd08\uc785\ub2c8\ub2e4. \uac1c\uc778\uacfc \uae30\uc5c5 \ubaa8\ub450 \uacfc\uc138 \uc18c\ub4dd\uc5d0\ub294 \uc778\ub3c4\ub124\uc2dc\uc544 \uad6d\ub0b4 \ub610\ub294 \ud574\uc678\uc5d0\uc11c \ubc8c\uc5b4\ub4e4\uc778 \uac70\uc758 \ubaa8\ub4e0 \ud615\ud0dc\uc758 \uc18c\ub4dd\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4. \uc774\ub294 \ub2e4\uc74c\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4. <strong>\uae09\uc5ec, \uc784\uae08, \ubcf4\ub108\uc2a4, \ubc30\ub2f9\uae08, \uc774\uc790, \uc784\ub300 \uc18c\ub4dd, \ub85c\uc5f4\ud2f0, \uc2ec\uc9c0\uc5b4 \ud2b9\uc815 \uc790\ubcf8 \uc774\ub4dd\uae4c\uc9c0 \ubaa8\ub450 \uc77c\ubc18\uc801\uc73c\ub85c \uacfc\uc138 \ub300\uc0c1\uc785\ub2c8\ub2e4.<\/strong><\/p>\n\n\n\n<p>\uac70\uc8fc\uc790 \ub0a9\uc138\uc790\uc758 \uacbd\uc6b0, \uc778\ub3c4\ub124\uc2dc\uc544\uc758 \uc138\uae08 \uc2dc\uc2a4\ud15c\uc740 \uc804 \uc138\uacc4 \uc18c\ub4dd\uc744 \uae30\uc900\uc73c\ub85c \ud569\ub2c8\ub2e4. \uc989, \uac70\uc8fc\uc790 \ub0a9\uc138\uc790\ub294 \uc778\ub3c4\ub124\uc2dc\uc544\uc5d0\uc11c \ubc1b\uc740 \uc18c\ub4dd\ubfd0\ub9cc \uc544\ub2c8\ub77c \uc804 \uc138\uacc4\uc5d0\uc11c \ubc8c\uc5b4\ub4e4\uc778 \ubaa8\ub4e0 \uc18c\ub4dd\uc5d0 \ub300\ud574 \uc18c\ub4dd\uc138\ub97c \uc2e0\uace0\ud558\uace0 \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4. \uc5ec\uae30\uc5d0\ub294 \ud574\uc678 \uace0\uc6a9, \ud574\uc678 \ud22c\uc790 \ubc0f \uc778\ub3c4\ub124\uc2dc\uc544 \uc678\ubd80\uc5d0\uc11c \uc218\ud589\ud55c \uc0ac\uc5c5 \ud65c\ub3d9\uc73c\ub85c \uc778\ud55c \uac1c\uc778 \uc18c\ub4dd\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/p>\n\n\n\n<p>\ubc18\uba74 \ube44\uac70\uc8fc \ub0a9\uc138\uc790\ub294 \uc778\ub3c4\ub124\uc2dc\uc544\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc18c\ub4dd\uc5d0 \ub300\ud574\uc11c\ub9cc \uacfc\uc138\ub429\ub2c8\ub2e4. \ube44\uac70\uc8fc\uc790\uc778 \uacbd\uc6b0 \uc778\ub3c4\ub124\uc2dc\uc544 \uace0\uc6a9\uc8fc\ub85c\ubd80\ud130 \ubc1b\uc740 \uae09\uc5ec, \uc778\ub3c4\ub124\uc2dc\uc544 \ubd80\ub3d9\uc0b0\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc784\ub300 \uc18c\ub4dd, \uc778\ub3c4\ub124\uc2dc\uc544 \uc0ac\uc5c5\uc7a5\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc0ac\uc5c5 \uc218\uc775 \ub4f1 \uc778\ub3c4\ub124\uc2dc\uc544\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc18c\ub4dd\ub9cc \uc778\ub3c4\ub124\uc2dc\uc544\uc5d0\uc11c \uc18c\ub4dd\uc138\uac00 \ubd80\uacfc\ub429\ub2c8\ub2e4.<\/p>\n\n\n\n<p>\uae30\uc5c5\ub3c4 \uadf8 \ubc94\uc704\uac00 \ube44\uc2b7\ud569\ub2c8\ub2e4. \uad6d\ub0b4 \ub0a9\uc138\uc758\ubb34\uc790(\uc778\ub3c4\ub124\uc2dc\uc544 \uae30\uc5c5)\ub294 \uc804 \uc138\uacc4 \uc18c\ub4dd\uc5d0 \ub300\ud574 \uacfc\uc138\ud558\ub294 \ubc18\uba74, \uc678\uad6d \uae30\uc5c5 \ub610\ub294 \uc778\ub3c4\ub124\uc2dc\uc544 \ub0b4 \uc601\uad6c \uc0ac\uc5c5\uc7a5\uc740 \uc778\ub3c4\ub124\uc2dc\uc544\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc18c\ub4dd\uc5d0 \ub300\ud574\uc11c\ub9cc \uacfc\uc138\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<p>\uacfc\uc138 \ub300\uc0c1 \uc18c\ub4dd\uc744 \uc815\ud655\ud788 \ud30c\uc545\ud558\uba74 \uac1c\uc778 \uc18c\ub4dd\uc138\ub4e0 \ubc95\uc778 \uc18c\ub4dd\uc138\ub4e0 \uc138\uae08 \uaddc\uc815\uc744 \uc900\uc218\ud558\uace0, \uc138\uae08 \uc2e0\uace0 \uc2dc \uc608\uc0c1\uce58 \ubabb\ud55c \uc0c1\ud669\uc744 \ud53c\ud558\uba70, \ubbf8\ub9ac \uacc4\ud68d\ud558\uc5ec \uc138\uae08 \ubd80\ub2f4\uc744 \ucd5c\uc18c\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2025\ub144 \uac1c\uc778 \uc18c\ub4dd\uc138\uc728<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"536\" src=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-individual-rate-1024x536.jpg\" alt=\"\uc778\ub3c4\ub124\uc2dc\uc544\uc758 \uac1c\uc778 \uc18c\ub4dd\uc138\ub97c \uc0c1\uc9d5\ud558\ub294 \ud750\ub9bf\ud55c \uc2dc\uacc4 \uc55e\uc5d0 \ub3d9\uc804\uc774 \ubd99\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.\" class=\"wp-image-38518\" srcset=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-individual-rate-1024x536.jpg 1024w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-individual-rate-64x33.jpg 64w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-individual-rate-300x157.jpg 300w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-individual-rate-768x402.jpg 768w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-individual-rate-18x9.jpg 18w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-individual-rate-600x314.jpg 600w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-individual-rate.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\uc778\ub3c4\ub124\uc2dc\uc544\ub294 \uacfc\uc138 \uc18c\ub4dd\uc744 \uc904\uc5ec\uc8fc\ub294 \uac1c\uc778 \ube44\uacfc\uc138 \uc218\ub2f9(PTKP)\uacfc \ud568\uaed8 \ub204\uc9c4\uc138 \uc81c\ub3c4\ub97c \uc0ac\uc6a9\ud569\ub2c8\ub2e4:<\/p>\n\n\n\n<p><strong>2025\ub144 PTKP \uc218\ub2f9:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\uae30\ubcf8 \uc218\ub2f9: 5,400\ub9cc \ub8e8\ud53c\uc544<\/li>\n\n\n\n<li>\uacb0\ud63c \uc218\ub2f9: 450\ub9cc IDR<\/li>\n\n\n\n<li>\ubd80\uc591\uac00\uc871 \uc218\ub2f9: \uac01 450\ub9cc IDR(\ubd80\uc591\uac00\uc871 \ucd5c\ub300 3\uba85)<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\uc18c\ub4dd \ubc94\uc704(IDR)<\/strong><\/td><td><strong>\uc138\uc728<\/strong><\/td><\/tr><tr><td>0 - 6\ucc9c\ub9cc<\/td><td>5%<\/td><\/tr><tr><td>60 - 2\uc5b5 5\ucc9c\ub9cc<\/td><td>15%<\/td><\/tr><tr><td>250 - 500\uc5b5<\/td><td>25%<\/td><\/tr><tr><td>5\uc5b5 - 50\uc5b5<\/td><td>30%<\/td><\/tr><tr><td>50\uc5b5 \uc774\uc0c1<\/td><td>35%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>\uc9c1\uc6d0 \uc608\uc2dc:<\/strong> \uc0ac\ub77c\ub294 \uc790\uce74\ub974\ud0c0\uc758 \uae30\uc220 \ud68c\uc0ac\uc5d0\uc11c \uc77c\ud558\uba70 \uc5f0\uac04 4\uc5b5 \uc778\ub3c4\ub124\uc2dc\uc544 \ub8e8\ud53c\uc544\ub97c \ubc8c\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uadf8\ub140\ub294 \uacb0\ud63c\ud558\uc5ec \uc790\ub140\uac00 \ud55c \uba85 \uc788\uc73c\ubbc0\ub85c PTKP\ub294 6300\ub9cc \uc778\ub3c4\ub124\uc2dc\uc544 \ub8e8\ud53c\uc544(5400\ub9cc+450\ub9cc+450\ub9cc)\uc785\ub2c8\ub2e4. \uacfc\uc138 \ub300\uc0c1 \uc18c\ub4dd\uc740 3\uc5b5 3,700\ub9cc \uc778\ub3c4\ub124\uc2dc\uc544 \ub8e8\ud53c\uc544\uc785\ub2c8\ub2e4.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\ucd5c\ucd08 6\ucc9c\ub9cc: 60M \u00d7 5% = 3\ubc31\ub9cc IDR<\/li>\n\n\n\n<li>\ub2e4\uc74c 1\uc5b5 9\ucc9c\ub9cc: 1\uc5b5 9\ucc9c\ub9cc \u00d7 15% = 2,850\ub9cc IDR<\/li>\n\n\n\n<li>\ub2e4\uc74c 8700\ub9cc: 8700\ub9cc \u00d7 25% = 2175\ub9cc IDR<\/li>\n\n\n\n<li>\ucd1d \uc138\uae08: 5,325\ub9cc IDR(\uc2e4\ud6a8\uc138\uc728 13.3%)<\/li>\n<\/ul>\n\n\n\n<p><strong>\ud504\ub9ac\ub79c\uc11c \uc608\uc2dc:<\/strong> \ub370\uc774\ube44\ub4dc\ub294 3\uc5b5 \uc778\ub3c4\ub124\uc2dc\uc544 \ub8e8\ud53c\uc544\uc758 \ub9e4\ucd9c\uc744 \uc62c\ub9ac\ub294 \ucee8\uc124\ud305 \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud558\uba70 \ud569\ubc95\uc801\uc778 \uc0ac\uc5c5 \ube44\uc6a9(\uc0ac\ubb34\uc2e4 \uc784\ub300\ub8cc, \uc7a5\ube44, \ucd9c\uc7a5\ube44)\uc73c\ub85c 8\ucc9c\ub9cc \uc778\ub3c4\ub124\uc2dc\uc544 \ub8e8\ud53c\uc544\ub97c \uc9c0\ucd9c\ud569\ub2c8\ub2e4. \uadf8\ub294 \ub3c5\uc2e0\uc774\ubbc0\ub85c \uadf8\uc758 PTKP\ub294 5,400\ub9cc IDR\uc785\ub2c8\ub2e4. \uadf8\uc758 \uacfc\uc138 \uc18c\ub4dd\uc740 1\uc5b5 6,600\ub9cc IDR(3\uc5b5-8,000\ub9cc-5,400\ub9cc)\uc785\ub2c8\ub2e4.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\ucd5c\ucd08 6\ucc9c\ub9cc: 60M \u00d7 5% = 3\ubc31\ub9cc IDR<\/li>\n\n\n\n<li>\ub2e4\uc74c 1\uc5b56\ubc31\ub9cc: 1\uc5b56\ubc31\ub9cc \u00d7 15% = 1590\ub9cc IDR<\/li>\n\n\n\n<li>\ucd1d \uc138\uae08: 1,890\ub9cc \uc778\ub3c4\ub124\uc2dc\uc544 \ub8e8\ud53c\uc544(\ucd1d \ub9e4\ucd9c 6.31\uc8703\ucc9c\uc5b5 \uc6d0, \uc21c\uc774\uc775 11.41\uc8703\ucc9c\uc5b5 \uc6d0)<\/li>\n<\/ul>\n\n\n\n<p><strong>\uae09\uc5ec \uba85\uc138\uc11c\uac00 \ub2e4\ub974\uac8c \ubcf4\uc774\ub294 \uc774\uc720<\/strong> \uace0\uc6a9\uc8fc\ub294 \uc138\ubb34\uc11c\uc5d0\uc11c \ubc1c\ud589\ud558\ub294 \ud3c9\uade0 \uc2e4\ud6a8\uc138\uc728(ETR) \ud45c\ub97c \uc0ac\uc6a9\ud558\uc5ec \uc6d4\ubcc4 \uc6d0\ucc9c\uc9d5\uc218\uc561\uc744 \uacc4\uc0b0\ud569\ub2c8\ub2e4. \uc774 \ud45c\ub294 PTKP\ub97c \uace0\ub824\ud558\uace0 \uc5f0\uac04 \uc138\uae08\uc744 12\uac1c\uc6d4\uc5d0 \uac78\uccd0 \uade0\ub4f1\ud558\uac8c \ubd84\ubc30\ud558\ubbc0\ub85c \uc6d4\ubcc4 \uacf5\uc81c\uc561\uc774 \uc774 \ud45c\uc758 \uacc4\uc0b0\uacfc \uc77c\uce58\ud558\uc9c0 \uc54a\ub294 \uacbd\uc6b0\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<p><strong>\ud2b9\ubcc4 \uc694\uae08 \uc801\uc6a9<\/strong> \ub204\uc9c4\uc728\uc774 \uc544\ub2cc \ucd5c\uc885 \uc6d0\ucc9c\uc9d5\uc218\uc728\uc744 \uc801\uc6a9\ud558\uc5ec \ud1f4\uc9c1\uae08 \ubc0f \uc77c\uc2dc\uae08 \uc5f0\uae08\uc744 \uc9c0\uae09\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\uc885\uc5c5\uc6d0 \uc138\uae08\uc758 \uc791\ub3d9 \ubc29\uc2dd(PPh 21)<\/strong><\/h2>\n\n\n\n<p>\ub300\ubd80\ubd84\uc758 \uc9c1\uc6d0\uc740 \ub9e4\uc6d4 \uc6d0\ucc9c \uc9d5\uc218\ub418\ub294 \uc138\uae08\uc774 \uc5f0\uac04 \uacfc\uc138 \uad6c\uac04\uacfc \uc77c\uce58\ud558\uc9c0 \uc54a\uc544 \uc6d4\ubcc4 \uae09\uc5ec \uba85\uc138\uc11c\ub97c \ubcf4\uace0 \ud63c\ub780\uc2a4\ub7ec\uc6cc\ud569\ub2c8\ub2e4. \uadf8 \uc774\uc720\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<p><strong>\uace0\uc6a9\uc8fc\ub294 \ud3c9\uade0 \uc720\ud6a8 \uc694\uae08(ETR) \ubc29\ubc95\uc744 \uc0ac\uc6a9\ud569\ub2c8\ub2e4.<\/strong> \uc608\uc0c1 \uc5f0\uac04 \uc138\uae08\uc744 \uacc4\uc0b0\ud55c \ub2e4\uc74c 12\uac1c\uc6d4\ub85c \ub098\ub215\ub2c8\ub2e4. \uc774\ub807\uac8c \ud558\uba74 \uc138\uae08 \ubd80\ub2f4\uc774 \uc77c\uc2dc\uc5d0 \uc9d1\uc911\ub418\uc9c0 \uc54a\uace0 \uc5f0\uc911 \uade0\ub4f1\ud558\uac8c \ubd84\uc0b0\ub429\ub2c8\ub2e4. \uae09\uc5ec \ubaa9\uc801\uc758 \uacbd\uc6b0 \uacfc\uc138 \uae30\uac04\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \ud55c \ub2ec\uc774\uc9c0\ub9cc \uc5f0\ub9d0\uc5d0 \uc5f0\uac04 \uc870\uc815\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<p><strong>\uae09\uc5ec \uba85\uc138\uc11c\uc5d0 \ud45c\uc2dc\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\ucd1d \uae09\uc5ec<\/li>\n\n\n\n<li>BPJS \ubd84\ub2f4\uae08(\uac74\uac15 \ubc0f \uace0\uc6a9 \ubcf4\ud5d8)<\/li>\n\n\n\n<li>\uae30\ud0c0 \uacf5\uc81c<\/li>\n\n\n\n<li>PPh 21 \ubcf4\ub958<\/li>\n\n\n\n<li>\uc21c \uae09\uc5ec<\/li>\n<\/ul>\n\n\n\n<p><strong>\uc5f0\ub9d0\uc774 \uc911\uc694\ud569\ub2c8\ub2e4.<\/strong> \uace0\uc6a9\uc8fc\ub294 \ub9e4\ub144 12\uc6d4 \ub610\ub294 1\uc6d4\uc5d0 \uc6d0\ucc9c \uc9d5\uc218\ud55c \ucd1d \uc138\uae08\uacfc \uc2e4\uc81c \ub0a9\ubd80\ud574\uc57c \ud560 \uc138\uae08\uc744 \ube44\uad50\ud558\uc5ec \uacc4\uc0b0\ud574\uc57c \ud569\ub2c8\ub2e4. \uc6d0\ucc9c\uc9d5\uc218\uc561\uc774 \ub108\ubb34 \ub9ce\uc73c\uba74 \ud658\uae09\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub108\ubb34 \uc801\uc2b5\ub2c8\uae4c? \ucc28\uc561\uc744 \uc9c0\ubd88\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<p><strong>\uc5ec\uc804\ud788 \uc81c\ucd9c\ud574\uc57c \ud560 \uc218\ub3c4 \uc788\uc2b5\ub2c8\ub2e4.<\/strong> \ub2e4\ub978 \uc18c\ub4dd\uc774 \uc788\uac70\ub098 \uc0c1\ub2f9\ud55c \uacf5\uc81c\uc561\uc774 \uc788\uac70\ub098 \uace0\uc6a9\uc8fc\uac00 \ubaa8\ub4e0 \uac83\uc744 \uc62c\ubc14\ub974\uac8c \ucc98\ub9ac\ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\ube44\uac70\uc8fc\uc790: 20% \uc6d0\ucc9c\uc9d5\uc218\uc138<\/strong><\/h2>\n\n\n\n<p>\ube44\uac70\uc8fc\uc790\ub294 \uc778\ub3c4\ub124\uc2dc\uc544 \uc6d0\ucc9c \uc18c\ub4dd\uc5d0 \ub300\ud574 20%\uc758 \uace0\uc815 \uc6d0\ucc9c\uc9d5\uc218\uc138\uac00 \ubd80\uacfc\ub429\ub2c8\ub2e4. \uc774\ub294 \ube44\uc6a9 \uacf5\uc81c \uc5c6\uc774 \ucd1d\uc18c\ub4dd\uc744 \uae30\uc900\uc73c\ub85c \uacc4\uc0b0\ub418\uae30 \ub54c\ubb38\uc5d0 \ud070 \ubd80\ub2f4\uc774 \ub429\ub2c8\ub2e4. \ud2b9\uc815 \ube44\uc988\ub2c8\uc2a4 \ud65c\ub3d9\uc758 \uacbd\uc6b0 \ucd1d \ub9e4\ucd9c\uc561\uc5d0 \ub530\ub77c \ube44\uac70\uc8fc\uc790\uc758 \uacfc\uc138 \uae30\uc900\uc774 \uacb0\uc815\ub429\ub2c8\ub2e4.<\/p>\n\n\n\n<p><strong>PPh 26\uc758 \uc801\uc6a9\uc744 \ubc1b\ub294 \uc18c\ub4dd\uc5d0\ub294 \ub2e4\uc74c\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\uc778\ub3c4\ub124\uc2dc\uc544 \uae30\uc5c5\uc758 \uae09\uc5ec<\/li>\n\n\n\n<li>\uc778\ub3c4\ub124\uc2dc\uc544 \uace0\uac1d\uc774 \uc9c0\ubd88\ud558\ub294 \ucee8\uc124\ud305 \uc218\uc218\ub8cc<\/li>\n\n\n\n<li>\uc778\ub3c4\ub124\uc2dc\uc544 \ubd80\ub3d9\uc0b0 \uc784\ub300 \uc218\uc785<\/li>\n\n\n\n<li>\uc778\ub3c4\ub124\uc2dc\uc544 \uc0ac\uc6a9\uc790\ub85c\ubd80\ud130\uc758 \ub85c\uc5f4\ud2f0<\/li>\n\n\n\n<li>\uc778\ub3c4\ub124\uc2dc\uc544 \uae30\uc5c5\uc758 \ubc30\ub2f9\uae08<\/li>\n<\/ul>\n\n\n\n<p><strong>\uc870\uc138 \uc870\uc57d\uc774 \ub3c4\uc6c0\uc774 \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/strong> \ub9ce\uc740 \uc870\uc57d\uc5d0\uc11c \uc18c\ub4dd \uc720\ud615\uacfc \uac70\uc8fc \uad6d\uac00\uc5d0 \ub530\ub77c 20% \uc138\uc728\uc744 10~15%\ub85c \ub354 \ud569\ub9ac\uc801\uc73c\ub85c \ub0ae\ucd94\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ube44\uac70\uc8fc\uc790\uc758 \ubcf8\uad6d\uc774 \uc778\ub3c4\ub124\uc2dc\uc544\uc640 \uc870\uc138 \uc870\uc57d\uc744 \uccb4\uacb0\ud55c \uacbd\uc6b0\uc5d0\ub3c4 \uc778\ub3c4\ub124\uc2dc\uc544 \uc6d0\ucc9c \uc18c\ub4dd\uc5d0 \ub300\ud574\uc11c\ub294 \uc138\uae08\uc744 \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<p><strong>e-SKD \ud504\ub85c\uc138\uc2a4<\/strong> \ub97c \uc0ac\uc6a9\ud558\uba74 20%\ub97c \uc9c0\ubd88\ud55c \ud6c4 \ud658\ubd88\uc744 \uccad\uad6c\ud558\ub294 \ub300\uc2e0 \uc870\uc57d \uc694\uc728\uc744 \uc120\ubd88\ub85c \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc778\ub3c4\ub124\uc2dc\uc544 \uacb0\uc81c\uc790\uac00 \uacb0\uc81c\ud558\uae30 \uc804\uc5d0 \uc628\ub77c\uc778\uc73c\ub85c \uc2e0\uccad\ud574\uc57c \ud569\ub2c8\ub2e4. e-SKD \uc2b9\uc778\uc774 \uc5c6\uc73c\uba74 20% \uc804\uc561\uc744 \uc6d0\ucc9c\uc9d5\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<p><strong>\ud754\ud55c \uc2e4\uc218\uc785\ub2c8\ub2e4:<\/strong> \uc9c0\uae09\uc778\uc774 \uc870\uc57d\uc5d0 \ub300\ud574 \uc54c\uace0 \uc788\ub2e4\uace0 \uac00\uc815\ud569\ub2c8\ub2e4. \ub9ce\uc740 \uc778\ub3c4\ub124\uc2dc\uc544 \uae30\uc5c5\ub4e4\uc740 \ud2b9\ubcc4\ud788 \uc870\uc57d \ucc98\ub9ac\ub97c \uc694\uccad\ud558\uc9c0 \uc54a\ub294 \ud55c 20%\ub97c \uae30\ubcf8\uac12\uc73c\ub85c \uc801\uc6a9\ud558\uace0 e-SKD \ud504\ub85c\uc138\uc2a4\ub97c \ud1b5\ud574 \ub3c4\uc6c0\uc744 \uc90d\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\uc790\uc601\uc5c5\uc790 \ubc0f \uc911\uc18c\uae30\uc5c5(UMKM)<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"536\" src=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-business-1024x536.jpg\" alt=\"\uc778\ub3c4\ub124\uc2dc\uc544\uc758 \ubc95\uc778 \uc18c\ub4dd\uc138\ub97c \uc0c1\uc9d5\ud558\ub294 \uae08\uc735 \uc2e0\ubb38\uc744 \uc77d\ub294 \uc0ac\uc5c5\uac00.\" class=\"wp-image-38516\" srcset=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-business-1024x536.jpg 1024w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-business-64x33.jpg 64w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-business-300x157.jpg 300w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-business-768x402.jpg 768w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-business-18x9.jpg 18w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-business-600x314.jpg 600w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-business.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\uc778\ub3c4\ub124\uc2dc\uc544\uc758 \uc911\uc18c\uae30\uc5c5\uc740 2025\ub144\uc5d0 \ub450 \uac00\uc9c0 \uc138\uae08 \uc81c\ub3c4 \uc911 \ud558\ub098\ub97c \uc120\ud0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<p><strong>0.5% \ucd5c\uc885 \uc138\uae08<\/strong> \ub294 \uc5f0\uac04 \ub9e4\ucd9c\uc561(\ucd1d\ub9e4\ucd9c\uc561)\uc774 48\uc5b5 \ub8e8\ud53c\uc544 \ubbf8\ub9cc\uc778 \ube44\uc988\ub2c8\uc2a4\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4. \ub9e4\uc6d4 \ucd1d \ub9e4\ucd9c\uc758 0.51%\ub9cc \ub0a9\ubd80\ud558\uba74 \ub429\ub2c8\ub2e4. \uacf5\uc81c\ub098 \ubcf5\uc7a1\ud55c \uacc4\uc0b0\uc774 \ud544\uc694 \uc5c6\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<p><strong>\uc774 \uc2dc\uc2a4\ud15c\uc5d0\ub294 \ud55c\uacc4\uac00 \uc788\uc2b5\ub2c8\ub2e4:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\uac1c\uc778 \ub0a9\uc138\uc790\uc758 \uacbd\uc6b0 2026\ub144 1\uc6d4\uae4c\uc9c0 \uc0ac\uc6a9 \uac00\ub2a5(OP UMKM)<\/li>\n\n\n\n<li>\ud3c9\uc0dd \ucd1d \uc0ac\uc6a9 \uae30\uac04 \ucd5c\ub300 7\ub144<\/li>\n\n\n\n<li>\uad6d\ub0b4 \ub9e4\ucd9c\uc5d0\ub9cc \uc801\uc6a9<\/li>\n\n\n\n<li>\ube44\uc988\ub2c8\uc2a4 \ube44\uc6a9\uc744 \uccad\uad6c\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n\n\n\n<p><strong>\uc608\uc2dc:<\/strong> \ud55c \uc791\uc740 \uc2dd\ub2f9\uc758 \uc6d4 \uc218\uc785\uc740 1\uc5b5 \uc778\ub3c4\ub124\uc2dc\uc544 \ub8e8\ud53c\uc544\uc785\ub2c8\ub2e4. \uc774 \uc2dd\ub2f9\uc740 \uc138\uae08\uc73c\ub85c 50\ub9cc IDR(1\uc5b5 \u00d7 0.5%)\uc744 \ub0a9\ubd80\ud569\ub2c8\ub2e4. \uc2dd\ube44, \uc784\ub300\ub8cc, \uae09\uc5ec\uac00 \ucd1d 8\ucc9c\ub9cc \uc778\ub3c4\ub124\uc2dc\uc544 \ub8e8\ud53c\uc544\uac00 \ub418\ub354\ub77c\ub3c4 1\uc5b5 \uc778\ub3c4\ub124\uc2dc\uc544 \ub8e8\ud53c\uc544 \uc804\uccb4\uc5d0 \ub300\ud574 \uc138\uae08\uc744 \ub0a9\ubd80\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<p><strong>\uc815\uaddc \uccb4\uc81c<\/strong> \ub97c \uc0ac\uc6a9\ud558\uba74 \ud569\ubc95\uc801\uc778 \uc0ac\uc5c5 \ube44\uc6a9\uc744 \uacf5\uc81c\ud560 \uc218 \uc788\uc9c0\ub9cc \uc801\uc808\ud55c \uc7a5\ubd80 \uae30\uc7a5\uc774 \ud544\uc694\ud569\ub2c8\ub2e4. \uc21c\uc774\uc775\uc5d0 \ub300\ud574 \uc77c\ubc18 \uc18c\ub4dd\uc138\uc728\uc744 \ub0a9\ubd80\ud558\uace0 \ub9e4\uc6d4 \ubd84\ud560 \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4(PPh 25). \ubd80\uac00\uac00\uce58\uc138(VAT) \ub4f1\ub85d \uc0ac\uc5c5\uc790\ub294 \ucd94\uac00 \uc2e0\uace0 \uc694\uac74\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<p><strong>\uc2a4\uc704\uce6d \uc2dc\uc2a4\ud15c<\/strong> \uc740 \ud5c8\uc6a9\ub418\uc9c0\ub9cc \uc2e0\uc911\ud55c \uc2dc\uae30\uc640 \uc11c\ub958\uac00 \ud544\uc694\ud569\ub2c8\ub2e4. \uc778\ub3c4\ub124\uc2dc\uc544\uc5d0\uc11c \uc601\uad6c \uc0ac\uc5c5\uc7a5\uc744 \ud1b5\ud574 \uc6b4\uc601\ub418\ub294 \uc678\uad6d \uae30\uc5c5\uc740 \uc77c\ubc18 \uc18c\ub4dd\uc138 \uc81c\ub3c4\uc758 \uc801\uc6a9\uc744 \ubc1b\uc73c\uba70 \ubc95\uc778 \ub0a9\uc138\uc790\ub85c \ubd84\ub958\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\uc790\ubcf8 \uc774\ub4dd \uacfc\uc138<\/strong><\/h2>\n\n\n\n<p>\uc778\ub3c4\ub124\uc2dc\uc544\uc758 \uc790\ubcf8 \uc774\ub4dd\uc138\ub294 \ubd80\ub3d9\uc0b0, \uc8fc\uc2dd, \ucc44\uad8c \ub4f1\uc758 \uc790\uc0b0\uc744 \ub9e4\uac01\ud558\uc5ec \uc774\uc775\uc744 \uc5bb\uc744 \ub54c \uc801\uc6a9\ub429\ub2c8\ub2e4. \ub0a9\ubd80\ud558\ub294 \uc138\uc728\uc740 \uc790\uc0b0 \uc720\ud615\uacfc \uac70\uc8fc\uc790 \ub610\ub294 \ube44\uac70\uc8fc\uc790 \uc5ec\ubd80\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. \ubd80\ub3d9\uc0b0(\ud1a0\uc9c0 \ubc0f \uac74\ubb3c)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\ucd5c\uc885 \uc138\uc728:<\/strong> \ucd1d \uc774\uc804 \uac00\uce58\uc758 2.5%.<\/li>\n\n\n\n<li><strong>\ud2b9\ubcc4 \uc694\uae08:<\/strong> 1%\ub294 \ud2b9\uc815 \ub2e8\uc21c \ub610\ub294 \uc800\uac00 \uc8fc\ud0dd \ud504\ub85c\uadf8\ub7a8\uc744 \uc704\ud55c \uac83\uc785\ub2c8\ub2e4.<\/li>\n\n\n\n<li><strong>\uceec\ub809\uc158:<\/strong> \uc138\uae08\uc744 \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4. <strong>\ud1a0\uc9c0 \uc99d\uc11c \uacf5\uc99d \uc804(PPAT)<\/strong> \uc804\uc1a1\uc744 \ucc98\ub9ac\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n\n\n\n<li><strong>\uba74\uc81c:<\/strong> \uc0c1\uc18d, \ud2b9\uc815 \uac00\uc871 \uc120\ubb3c, \uc815\ubd80 \ud504\ub85c\uadf8\ub7a8\uc5d0 \ub530\ub978 \uc774\uc804\uc740 \uba74\uc81c \ub300\uc0c1\uc5d0 \ud574\ub2f9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. \uc0c1\uc7a5 \uc8fc\uc2dd(\uc778\ub3c4\ub124\uc2dc\uc544 \uc99d\uad8c\uac70\ub798\uc18c)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\ucd5c\uc885 \uc138\uc728:<\/strong> \uac01 \ud310\ub9e4 \ucd1d\uc561\uc758 0.1%.<\/li>\n\n\n\n<li><strong>\ucc3d\ub9bd\uc790 \uc9c0\ubd84:<\/strong> \ucd94\uac00 <strong>0.5%<\/strong> \ub294 \ucc3d\uc5c5\uc790\uac00 IPO \ud6c4 \uc8fc\uc2dd\uc744 \ucc98\uc74c \ud310\ub9e4\ud560 \ub54c \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/li>\n\n\n\n<li><strong>\uceec\ub809\uc158:<\/strong> \uad50\ud658 \uc2dc\uc2a4\ud15c\uc744 \ud1b5\ud574 \uc790\ub3d9\uc73c\ub85c \ubcf4\ub958\ub429\ub2c8\ub2e4.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. \ube44\uc0c1\uc7a5 \uc8fc\uc2dd \ubc0f \uae30\ud0c0 \uc790\uc0b0<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\ub2e4\uc74c\uc5d0\uc11c \uc5bb\ub294 \uc774\uc775 <strong>\uac1c\uc778 \ud68c\uc0ac \uc8fc\uc2dd<\/strong> \ub610\ub294 \uae30\ud0c0 \uc790\uc0b0\uc740 <strong>\ucd5c\uc885 \uc138\uae08 \ubbf8\uc801\uc6a9<\/strong>.<\/li>\n\n\n\n<li>\ub300\uc2e0 \uc77c\ubc18 \uacfc\uc138 \uc18c\ub4dd\uc5d0 \ud3ec\ud568\ub418\uba70 \ub2e4\uc74c\uacfc \uac19\uc774 \uacfc\uc138\ub429\ub2c8\ub2e4. <strong>\uac1c\uc778\uc6a9 \ub204\uc9c4\uc728<\/strong> \ub610\ub294 <strong>\ubc95\uc778 \uc18c\ub4dd\uc138\uc728<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p><strong>\ub0a9\uc138\uc790\ub97c \uc704\ud55c \uc8fc\uc694 \ucc38\uace0 \uc0ac\ud56d:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\uac70\ub798\uac00 \ub2e4\uc74c\uacfc \uac19\uc740 \uc870\uac74\uc5d0 \ud574\ub2f9\ud558\ub294\uc9c0 \ub2e4\uc2dc \ud55c \ubc88 \ud655\uc778\ud558\uc138\uc694. <strong>\ucd5c\uc885 \uc138\uae08 \uc81c\ub3c4<\/strong> (\ucd1d % \ud50c\ub7ab) \ub610\ub294 <strong>\uc815\uc0c1 \uc18c\ub4dd \uccb4\uc81c<\/strong> (\uacf5\uc81c\uc561\uacfc \ud568\uaed8 \ud504\ub85c\uadf8\ub808\uc2dc\ube0c).<\/li>\n\n\n\n<li>\ubd80\ub3d9\uc0b0 \ud310\ub9e4\uc758 \uacbd\uc6b0, \uc120\ubd88\ub85c 2.5%\uc758 \uc608\uc0b0\uc774 \ucc45\uc815\ub418\uba70, \uacb0\uc81c \uc99d\ube59\uc774\ub098 \uc1a1\uae08\uc740 \ud544\uc694\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/li>\n\n\n\n<li>IDX \ud22c\uc790\uc790\uc758 \uacbd\uc6b0, 0.1% \uc6d0\ucc9c\uc9d5\uc218 \uc99d\ube59\uc73c\ub85c \ube0c\ub85c\ucee4 \uc804\ud45c\ub97c \ubcf4\uad00\ud558\uc138\uc694.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\ubc95\uc778 \uc18c\ub4dd\uc138(\ube60\ub978 \uac1c\uc694)<\/strong><\/h2>\n\n\n\n<p>\uc778\ub3c4\ub124\uc2dc\uc544\uc758 \ud45c\uc900 \ubc95\uc778\uc138\uc728\uc740 22%\ub85c, \uad6d\ub0b4 \ub0a9\uc138\uc790\uc640 \uc778\ub3c4\ub124\uc2dc\uc544\uc5d0 \uc601\uad6c \uc0ac\uc5c5\uc7a5\uc744 \ub454 \uc678\uad6d \uae30\uc5c5 \ubaa8\ub450\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4. 40% \uc774\uc0c1\uc758 \uacf5\uacf5 \uc18c\uc720\uad8c\uc744 \uac00\uc9c4 \uc801\uaca9 \uc0c1\uc7a5 \uae30\uc5c5\uc740 19%\uc758 \ubc95\uc778\uc138\uc728\ub85c \uac10\uba74\ub41c \ubc95\uc778\uc138\ub97c \ub0a9\ubd80\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<p><strong>\uc18c\uaddc\ubaa8 \uae30\uc5c5<\/strong> \uc5f0\uac04 \ub9e4\ucd9c\uc774 500\uc5b5 \ub8e8\ud53c\uc544 \ubbf8\ub9cc\uc778 \ubc95\uc778 \ub0a9\uc138\uc790\ub294 \uccab 48\uc5b5 \ub8e8\ud53c\uc544\uc758 \uc18c\ub4dd\uc5d0 \ub300\ud574 50% \uc18c\ub4dd\uc138\uc728 \uac10\uba74 \ud61c\ud0dd\uc744 \ubc1b\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<p><strong>\uc6d0\ucc9c \uc9d5\uc218 \uc138\uae08\uc740 \ubca4\ub354 \uacb0\uc81c\ub97c \ubcf5\uc7a1\ud558\uac8c \ub9cc\ub4ed\ub2c8\ub2e4.<\/strong> \uc778\ub3c4\ub124\uc2dc\uc544 \uae30\uc5c5\uc774 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uc5d0 \ub300\uae08\uc744 \uc9c0\uae09\ud560 \ub54c\ub294 PPh 23(\ub300\ubd80\ubd84\uc758 \uc11c\ube44\uc2a4\uc5d0\uc11c 2%) \ub610\ub294 PPh 26(\ube44\uac70\uc8fc\uc790\uc758 \uacbd\uc6b0 20%)\uc744 \uc6d0\ucc9c\uc9d5\uc218\ud574\uc57c \ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \uc678\uad6d \ud68c\uc0ac\uc5d0 \ub300\ud55c \uc9c0\uae09\uc5d0\ub294 \ucd94\uac00 \uc6d0\ucc9c\uc9d5\uc218 \uc694\uac74\uc774 \uc801\uc6a9\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc9c0\uae09\uc740 \uc218\ucde8\uc778\uc758 \uc5f0\uac04 \uc138\uae08 \ub0a9\ubd80\uc561\uc5d0 \ub300\ud55c \ud06c\ub808\ub527\uc744 \uc0dd\uc131\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\ucd5c\uc885 \uc138\uae08: \uc0ac\uc6a9\uc790\uc5d0\uac8c \ubbf8\uce58\ub294 \uc601\ud5a5<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"536\" src=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/final-income-tax-indonesia-1024x536.jpg\" alt=\"\uc778\ub3c4\ub124\uc2dc\uc544\uc758 \uc591\ub3c4\uc18c\ub4dd\uc138\ub97c \ubcf4\uc5ec\uc8fc\ub294 \uc22b\uc790\uc640 \uc8fc\uac00\uac00 \ud45c\uc2dc\ub41c \uc8fc\uc2dd \uc2dc\uc7a5 \ub514\uc9c0\ud138 \uc804\uad11\ud310.\" class=\"wp-image-38517\" srcset=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/final-income-tax-indonesia-1024x536.jpg 1024w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/final-income-tax-indonesia-64x33.jpg 64w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/final-income-tax-indonesia-300x157.jpg 300w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/final-income-tax-indonesia-768x402.jpg 768w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/final-income-tax-indonesia-18x9.jpg 18w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/final-income-tax-indonesia-600x314.jpg 600w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/final-income-tax-indonesia.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\uc778\ub3c4\ub124\uc2dc\uc544 \uc801\uc6a9 <strong>\ucd5c\uc885 \uc18c\ub4dd\uc138<\/strong> \ub97c \ud2b9\uc815 \uc720\ud615\uc758 \uc18c\ub4dd\uc5d0 \uc801\uc6a9\ud569\ub2c8\ub2e4. \uc989, \uc6d0\ucc9c\uc9d5\uc218\ucc98\uc5d0\uc11c \uc138\uae08\uc774 \uc6d0\ucc9c \uc9d5\uc218\ub418\ubbc0\ub85c \uc138\uae08\uc744 \ub2e4\uc2dc \uacc4\uc0b0\ud558\uac70\ub098 \uc5f0\uac04 \uc138\uae08 \uc2e0\uace0\uc11c\uc5d0 \ud3ec\ud568\ud560 \ud544\uc694\uac00 \uc5c6\uc2b5\ub2c8\ub2e4. \ub2e4\uc74c\uc740 2025\ub144\uc758 \uc8fc\uc694 \ubc94\uc8fc\uc785\ub2c8\ub2e4:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\ubc30\ub2f9\uae08<\/strong><strong><br><\/strong>\uac70\uc8fc\uc790 \uac1c\uc778\uc774 \ubc1b\ub294 \uad6d\ub0b4 \ubc30\ub2f9\uae08\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4. <strong>\uc18c\ub4dd\uc138 \uba74\uc81c<\/strong> \uc778\ub3c4\ub124\uc2dc\uc544\uc5d0 \uc7ac\ud22c\uc790\ud558\uace0 PMK-18\/2021\uc5d0 \ub530\ub77c \uc62c\ubc14\ub974\uac8c \ubcf4\uace0\ud558\ub294 \uacbd\uc6b0. \uc7ac\ud22c\uc790\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \uc77c\ubc18\uc801\uc73c\ub85c <strong>\ucd5c\uc885 10% \uc138\uae08<\/strong>. \ud574\uc678 \ubc30\ub2f9\uae08\ub3c4 \uad6d\ub0b4 \uc7ac\ud22c\uc790 \uc2dc \uba74\uc138 \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\uc9c0\ub9cc, \uadf8\ub807\uc9c0 \uc54a\uc740 \uacbd\uc6b0 \uc77c\ubc18 \uaddc\uc815\uc5d0 \ub530\ub77c \uacfc\uc138\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n\n\n\n<li><strong>\uc740\ud589 \uc608\uae08 \uc774\uc790<\/strong><strong><br><\/strong>\uc778\ub3c4\ub124\uc2dc\uc544 \uc740\ud589\uc758 \uc800\ucd95 \ubc0f \uc608\uae08\uc5d0 \ub300\ud55c \uc774\uc790\uc5d0\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc138\uae08\uc774 \ubd80\uacfc\ub429\ub2c8\ub2e4. <strong>\ucd5c\uc885 20% \uc6d0\ucc9c\uc9d5\uc218\uc138<\/strong>.<\/li>\n\n\n\n<li><strong>\uc0c1\uc7a5 \uc8fc\uc2dd<\/strong><strong><br><\/strong>\uc778\ub3c4\ub124\uc2dc\uc544 \uc99d\uad8c\uac70\ub798\uc18c(IDX)\uc5d0\uc11c \uc8fc\uc2dd\uc744 \ud310\ub9e4\ud560 \ub54c\ub294 \ub2e4\uc74c \uc0ac\ud56d\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4. <strong>\ucd5c\uc885 0.1% \uc138\uae08<\/strong> \ub97c \ucd1d \ud310\ub9e4 \uac00\uaca9\uc5d0 \ucd94\uac00\ud569\ub2c8\ub2e4. \ucd08\uae30 \uc9c0\ubd84\uc744 \ud310\ub9e4\ud558\ub294 \ucc3d\uc5c5\uc790\uc5d0\uac8c\ub294 \ucd94\uac00 \ube44\uc6a9\uc774 \ubc1c\uc0dd\ud569\ub2c8\ub2e4. <strong>0.5% \uc138\uae08<\/strong> \ud3d0\uae30 \uc2dc\uc810\uc744 \uae30\uc900\uc73c\ub85c \ud569\ub2c8\ub2e4.<\/li>\n\n\n\n<li><strong>\uc790\uc0b0 \uc774\uc804<\/strong><strong><br><\/strong>\ud1a0\uc9c0 \ubc0f \uac74\ubb3c\uc758 \ud310\ub9e4 \ub610\ub294 \uc591\ub3c4\uc5d0\ub294 \ub2e4\uc74c\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4. <strong>\ucd5c\uc885 2.5% \uc138\uae08<\/strong> (\uc774\uc804 \uac00\uce58\uc5d0 \ub300\ud55c <strong>1%<\/strong> \ud2b9\uc815 \uc800\uac00 \uc8fc\ud0dd\uc758 \uacbd\uc6b0). \uc774 \uc138\uae08\uc740 \ud1a0\uc9c0 \uc0ac\ubb34\uc18c\uc5d0 \uc99d\uc11c\ub97c \ub4f1\ub85d\ud558\uae30 \uc804\uc5d0 \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n\n\n\n<p><strong>\uc774\uac83\uc774 \uc911\uc694\ud55c \uc774\uc720<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\uc774\uc911 \ubcf4\uace0\uac00 \uc5c6\uc2b5\ub2c8\ub2e4:<\/strong> \ucd5c\uc885 \uc138\uae08\uc774 \uc6d0\ucc9c \uc9d5\uc218\ub418\uba74 \ub0a9\uc138\uc758\ubb34\uac00 \uc644\ub8cc\ub418\uba70, \uc774 \uc18c\ub4dd\uc740 \uc5f0\uac04 \ubcf4\uace0\uc11c\uc5d0 \ud3ec\ud568\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/li>\n\n\n\n<li><strong>\uaddc\uc815 \uc900\uc218 \uc99d\uba85:<\/strong> \ud56d\uc0c1 \uc218\uc9d1 \ubc0f \ubcf4\uad00 <strong>\uc6d0\ucc9c \uc9d5\uc218 \uc804\ud45c(\ubd80\ud06c\ud2f0 \ud3ec\ud1b5)<\/strong> \ub97c \uacb0\uc81c \uc99d\uac70\ub85c \uc81c\ucd9c\ud558\uc138\uc694.<\/li>\n\n\n\n<li><strong>\ubc30\ub2f9\uae08 \uba74\uc81c:<\/strong> \uba74\uc81c\ub97c \uc2e0\uccad\ud558\ub824\uba74 \ub2e4\uc74c\uc744 \uc218\ud589\ud574\uc57c \ud569\ub2c8\ub2e4. <strong>\uc778\ub3c4\ub124\uc2dc\uc544\uc5d0 \uc7ac\ud22c\uc790\ud558\uace0 \ud544\uc694\ud55c \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud569\ub2c8\ub2e4.<\/strong>\uadf8\ub807\uc9c0 \uc54a\uc73c\uba74 \ub2f9\uad6d\uc5d0\uc11c \ucd5c\uc885 \uc138\uae08\uc744 \uc801\uc6a9\ud569\ub2c8\ub2e4.<\/li>\n\n\n\n<li><strong>\uc790\uc0b0 \ubc0f \uacf5\uc720 \uc774\uc804:<\/strong> \ucd5c\uc885 \uc138\uae08\uc740 \ud569\ubc95\uc801\uc778 \uc18c\uc720\uad8c \uc774\uc804\uc774\ub098 \uac70\ub798\uc18c\uc5d0\uc11c \uc815\uc0b0\ud558\uae30 \uc704\ud55c \uc804\uc81c \uc870\uac74\uc785\ub2c8\ub2e4.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\ub4f1\ub85d, \uc2e0\uace0 \ubc0f \uacb0\uc81c<\/strong><\/h2>\n\n\n\n<p><strong>\uc138\uae08 \ubc88\ud638\ub97c \ubc1b\uc2b5\ub2c8\ub2e4:<\/strong> 2024\ub144 7\uc6d4 1\uc77c 16\uc790\ub9ac \uc2dc\uc2a4\ud15c\uc774 \ub3c4\uc785\ub41c \uc774\ud6c4 \uc778\ub3c4\ub124\uc2dc\uc544 \uac70\uc8fc\uc790\ub294 NIK(\uad6d\uac00 \uc2e0\ubd84\uc99d)\ub97c NPWP\ub85c \uc0ac\uc6a9\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc678\uad6d\uc778\uc5d0\uac8c\ub294 \uc5ec\uc804\ud788 \ubcc4\ub3c4\uc758 NPWP \ubc88\ud638\uac00 \ubd80\uc5ec\ub429\ub2c8\ub2e4. \uc774\uc81c \uae30\uc5c5\ub4e4\uc740 \uc9c0\uc810 \ub4f1\ub85d\uc744 \uc704\ud574 NPWP \uce74\ubc29\uc744 \ub300\uccb4\ud558\ub294 NITKU\ub97c \uc0ac\uc6a9\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<p><strong>\uc628\ub77c\uc778 \uc561\uc138\uc2a4\ub97c \uc704\ud574 \ub4f1\ub85d\ud558\uc138\uc694:<\/strong> \uc138\ubb34\uc11c \ub610\ub294 DJP \uc628\ub77c\uc778 \uc6f9\uc0ac\uc774\ud2b8\ub97c \ud1b5\ud574 \uc804\uc790 \uc2e0\uace0 \uc2dd\ubcc4 \ubc88\ud638(EFIN)\ub97c \ubc1c\uae09\ubc1b\uc73c\uc138\uc694.<\/p>\n\n\n\n<p><strong>\ud50c\ub7ab\ud3fc\uc744 \uc120\ud0dd\ud558\uc138\uc694:<\/strong> DJP \uc628\ub77c\uc778\uc740 \uc804\uc790 \uc2e0\uace0(\uc804\uccb4 \uc138\uae08 \uc2e0\uace0\uc11c)\uc640 \uc804\uc790 \uc591\uc2dd(\uac04\uc18c\ud654\ub41c \uc591\uc2dd)\uc744 \ubaa8\ub450 \uc81c\uacf5\ud569\ub2c8\ub2e4. \ub300\ubd80\ubd84\uc758 \uac1c\uc778\uc740 \uc804\uc790 \uc2e0\uace0\ub97c \uc0ac\uc6a9\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<p><strong>\uc8fc\uc694 \ub9c8\uac10\uc77c:<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\uc138\uae08 \uc720\ud615<\/strong><\/td><td><strong>\uacb0\uc81c \uae30\ud55c<\/strong><\/td><td><strong>\uc81c\ucd9c \uae30\ud55c<\/strong><\/td><\/tr><tr><td>\uac1c\uc778 \uc218\uc775\ub960<\/td><td>3\uc6d4 31\uc77c<\/td><td>3\uc6d4 31\uc77c<\/td><\/tr><tr><td>\uae30\uc5c5 \uc218\uc775\ub960<\/td><td>4\uc6d4 30\uc77c<\/td><td>4\uc6d4 30\uc77c<\/td><\/tr><tr><td>PPh \uc6d0\ucc9c \uc9d5\uc218(21\/23\/26)<\/td><td>\ub2e4\uc74c \ub2ec 10\uc77c<\/td><td>\ub2e4\uc74c \ub2ec 20\uc77c<\/td><\/tr><tr><td>VAT<\/td><td>\ub2e4\uc74c \ub2ec \ub9d0<\/td><td>\ub2e4\uc74c \ub2ec \ub9d0<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>\ub2a6\uc740 \uc81c\ucd9c\uc5d0 \ub300\ud55c \ubc8c\uae08:<\/strong> \uac1c\uc778\uc740 IDR 100,000, \uae30\uc5c5\uc740 \uadf8 \uc774\uc0c1\uc785\ub2c8\ub2e4.<\/p>\n\n\n\n<p><strong>\uc2dc\uc2a4\ud15c \ubb38\uc81c:<\/strong> 2025\ub144 DJP \ud575\uc2ec \uc2dc\uc2a4\ud15c \uc5c5\uadf8\ub808\uc774\ub4dc\ub85c \uc778\ud574 \uacb0\ud568\uc774 \ubc1c\uc0dd\ud588\uc2b5\ub2c8\ub2e4. \uae30\ubcf8 \ud3ec\ud138\uc5d0 \uc7a5\uc560\uac00 \ubc1c\uc0dd\ud558\uba74 \ubc31\uc5c5 \uc2dc\uc2a4\ud15c\uc744 \uc0ac\uc6a9\ud558\uac70\ub098 \uc138\ubb34\uc11c\uc5d0 \uc81c\ucd9c\ud558\uc138\uc694.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\ubcf4\uad00\ud574\uc57c \ud560 \ubb38\uc11c<\/strong><\/h2>\n\n\n\n<p><strong>\ud544\uc218 \uae30\ub85d:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\uadfc\ub85c \uacc4\uc57d \ubc0f \uc218\uc815<\/li>\n\n\n\n<li>KITAS\/KITAP(\uac70\uc8fc \ud5c8\uac00)<\/li>\n\n\n\n<li>\uc784\ub300 \uacc4\uc57d<\/li>\n\n\n\n<li>\uc6d4\ubcc4 \uae09\uc5ec \uba85\uc138\uc11c<\/li>\n\n\n\n<li>\uc870\uc57d \ud61c\ud0dd\uc744 \uc704\ud55c e-SKD \uc778\uc99d\uc11c<\/li>\n\n\n\n<li>\uc804\uc790 \ud30c\uc77c\ub9c1 \uc81c\ucd9c \uc601\uc218\uc99d<\/li>\n\n\n\n<li>\uc138\uae08 \ub0a9\ubd80 \ub0b4\uc5ed\uc774 \ud45c\uc2dc\ub41c \uc740\ud589 \uba85\uc138\uc11c<\/li>\n\n\n\n<li>\ub0a9\ubd80\ud55c \uc678\uad6d \uc138\uae08 \uc11c\ub958(\ud06c\ub808\ub527\uc758 \uacbd\uc6b0)<\/li>\n\n\n\n<li>NITKU \ubb38\uc790(\uc9c0\uc810\uc6a9)<\/li>\n\n\n\n<li>\uc720\ub2c8\ud06c\ud55c \ub514\uc790\uc778<\/li>\n\n\n\n<li>\ubc30\ub2f9\uae08 \uba74\uc81c\ub97c \uc0ac\uc6a9\ud558\ub294 \uacbd\uc6b0 \ud22c\uc790 \uc2e4\ud604 \ubcf4\uace0\uc11c.<\/li>\n<\/ul>\n\n\n\n<p><strong>\uc804\ubb38\uac00 \ud301:<\/strong> \ubaa8\ub4e0 \uac83\uc744 \uc2a4\uce94\ud558\uc138\uc694. \uc778\ub3c4\ub124\uc2dc\uc544 \uc138\ubb34\uc11c\uc5d0\uc11c\ub294 \ub514\uc9c0\ud138 \uc0ac\ubcf8\uc744 \uc810\uc810 \ub354 \ub9ce\uc774 \ubc1b\uc544\ub4e4\uc774\uace0 \uc788\uc73c\uba70, \uac10\uc0ac \uc2dc \uac10\uc0ac\uc5d0 \uac10\uc0ac\ud558\uac8c \ub420 \uac83\uc785\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2025\ub144\uc758 \uc0c8\ub85c\uc6b4 \uae30\ub2a5<\/strong><\/h2>\n\n\n\n<p><strong>\ubd80\uac00\uac00\uce58\uc138\uac00 12%\ub85c \uc778\uc0c1\ub429\ub2c8\ub2e4:<\/strong> \uc778\ub3c4\ub124\uc2dc\uc544\uc758 \ubd80\uac00\uac00\uce58\uc138\ub294 \ubc95\uc5d0 \ub530\ub77c 2025\ub144 1\uc6d4 1\uc77c\uc5d0 \uacf5\uc2dd\uc801\uc73c\ub85c 11%\uc5d0\uc11c 12%\ub85c \uc778\uc0c1\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc815\ubd80\ub294 \uacfc\uc138 \uae30\uc900 \uc870\uc815 \uba54\ucee4\ub2c8\uc998\uc744 \uc801\uc6a9\ud588\uae30 \ub54c\ubb38\uc5d0 \ub300\ubd80\ubd84\uc758 \ube44\uc0ac\uce58\ud488 \uac70\ub798\ub294 \uc5ec\uc804\ud788 \uc57d 11%(\uc870\uc815\ub41c \uacfc\uc138 \uae30\uc900\uc5d0\uc11c\ub294 12%)\ub97c \uc0ac\uc2e4\uc0c1 \ubd80\ub2f4\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774\uc5d0 \ube44\ud574 \uc0ac\uce58\ud488\uacfc \uc11c\ube44\uc2a4\ub294 12%\ub97c \uc804\uc561 \ubd80\ub2f4\ud569\ub2c8\ub2e4. \uc774\ub294 \uc0dd\ud544\ud488\uacfc \uc77c\uc0c1\uc801\uc778 \uad6c\ub9e4\uc5d0 \ub300\ud55c \uc601\ud5a5\uc744 \uc644\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/p>\n\n\n\n<p><strong>PPh 21 \uc790\uadf9\uc774 \uacc4\uc18d\ub429\ub2c8\ub2e4:<\/strong> PMK 10\/2025\uc5d0 \ub530\ub77c \uc815\ubd80\ub294 \uc81c\uc870\uc5c5, \uc11c\ube44\uc2a4\uc5c5, \uac74\uc124\uc5c5 \ub4f1 \ub178\ub3d9 \uc9d1\uc57d\uc801\uc778 \ubd80\ubb38\uc5d0 \ub300\ud55c \uc138\uae08 \ud61c\ud0dd\uc744 \ud655\ub300\ud569\ub2c8\ub2e4. \uc790\uaca9\uc744 \uac16\ucd98 \uace0\uc6a9\uc8fc\ub294 \uc9c0\uc815\ub41c \ud55c\ub3c4 \ub0b4\uc5d0\uc11c \uc9c1\uc6d0\uc5d0\uac8c \ucd94\uac00 \ube44\uacfc\uc138 \uc18c\ub4dd\uc744 \uc81c\uacf5\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \ud504\ub85c\uadf8\ub7a8\uc740 \uacbd\uc81c\uc801 \uc555\ubc15\uc73c\ub85c \uac00\uc7a5 \ud070 \ud0c0\uaca9\uc744 \uc785\uc740 \ubd80\ubb38\uc758 \uc77c\uc790\ub9ac \ucc3d\ucd9c\uacfc \uc720\uc9c0\ub97c \ubaa9\ud45c\ub85c \ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<p><strong>\uc0c8\ub85c\uc6b4 \uc6d0\ucc9c\uc9d5\uc218 \uc758\ubb34:<\/strong> PER-11\/PJ\/2025\uc5d0 \ub530\ub77c \ub9ce\uc740 \uac1c\uc778 \uc0ac\uc5c5\uc790\uc640 \uc804\ubb38\uac00\ub294 \uc11c\ube44\uc2a4 \ub300\uae08\uc744 \uc9c0\uae09\ud560 \ub54c PPh 23 \ubc0f PPh 4(2)\ub97c \uc6d0\ucc9c\uc9d5\uc218\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\uc5d0 \ub530\ub77c \uc6d0\ucc9c\uc9d5\uc218 \ub300\uc0c1\uc790\uac00 \ud68c\uc0ac\ubfd0\ub9cc \uc544\ub2c8\ub77c \ub2e4\ub978 \ud504\ub9ac\ub79c\uc11c\uc5d0\uac8c \ub300\uac00\ub97c \uc9c0\uae09\ud558\ub294 \ud504\ub9ac\ub79c\uc11c\ub3c4 \uc138\uae08\uc744 \uc6d0\ucc9c\uc9d5\uc218\ud574\uc57c \ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<p><strong>\ub0a9\uc138\uc790\ubcc4 UMKM \ubcc0\uacbd \uc0ac\ud56d:<\/strong> 0.5% \uc18c\uae30\uc5c5 \uc138\uae08 \uc81c\ub3c4\uc5d0\ub294 \uac1c\ubcc4\uc801\uc778 \uc77c\ubab0\uc77c\uc774 \uc788\uc2b5\ub2c8\ub2e4. \uac01 \ub0a9\uc138\uc790\uc5d0\uac8c\ub294 \ucd5c\ub300 7\ub144\uc758 \uc790\uaca9\uc774 \uc8fc\uc5b4\uc9c0\uba70, \uc5f0\uc7a5 \uc790\uaca9\uc774 \uc5c6\ub294 \ud55c 2026\ub144 1\uc6d4\ubd80\ud130 \uac1c\uc778 \uc0ac\uc5c5\uc790(OP UMKM)\ub294 \uc790\uaca9\uc744 \uc783\uac8c \ub429\ub2c8\ub2e4. \uc774\ub294 \uc77c\uad04\uc801\uc778 \uc885\ub8cc\uc77c\uc774 \uc544\ub2c8\ub77c \uac01 \ub0a9\uc138\uc790\uac00 \ucc98\uc74c \uac00\uc785\ud55c \uc2dc\uc810\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/p>\n\n\n\n<p><strong>\uc131\uc7a5\ud1b5\uc744 \uacaa\uc73c\uba70 \uc2dc\uc2a4\ud15c\uc744 \uac1c\uc120\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4:<\/strong> DJP\uc758 \ud575\uc2ec \uc2dc\uc2a4\ud15c \uc5c5\uadf8\ub808\uc774\ub4dc\ub85c \uc778\ud574 \ub354 \ub098\uc740 \uc628\ub77c\uc778 \uc11c\ube44\uc2a4\ub97c \uc57d\uc18d\ud588\uc9c0\ub9cc \uc2e0\uace0 \uc9c0\uc5f0\uc774 \ubc1c\uc0dd\ud588\uc2b5\ub2c8\ub2e4. \uc815\ubd80\ub294 KEP-67\/PJ\/2025\uc640 \uac19\uc740 \ud2b9\uc815 2025\ub144 \ub9c8\uac10\uc77c\uc5d0 \ub300\ud574 \uc77c\uc2dc\uc801\uc778 \uc81c\uc7ac \uba74\uc81c\ub97c \ubc1c\ud45c\ud558\uc5ec \uc2dc\uc2a4\ud15c \uc2dc\uae30 \ubc0f \ud734\uc77c \uc911\ub2e8\uc73c\ub85c \uc778\ud55c 2025\ub144 2\uc6d4 \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\uc5d0 \ub300\ud55c \ubc8c\uae08\uc744 \uba74\uc81c\ud574 \uc8fc\uc5c8\uc2b5\ub2c8\ub2e4. \ub9c8\uac10\uc77c\uae4c\uc9c0 \uae30\ub2e4\ub9ac\uc9c0 \ub9d0\uace0 \ubc31\uc5c5 \uc81c\ucd9c \ubc29\ubc95\uc744 \uacc4\ud68d\ud558\uc138\uc694.<\/p>\n\n\n\n<p><strong>NIK \ud1b5\ud569\uc740 \uacc4\uc18d\ub429\ub2c8\ub2e4:<\/strong> \uae30\uc874 NPWP \ubc88\ud638\uac00 \ub2e8\uacc4\uc801\uc73c\ub85c \ud3d0\uc9c0\ub428\uc5d0 \ub530\ub77c \uac70\uc8fc\uc790\ub294 \ubaa8\ub4e0 \uc138\uae08 \uc591\uc2dd\uc5d0 NIK\ub97c \uc0ac\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4. \uc804\ud658 \uacfc\uc815\uc5d0\uc11c \uc77c\uc2dc\uc801\uc73c\ub85c \ub450 \ubc88\ud638 \ubaa8\ub450 \ud5c8\uc6a9\ub418\uc9c0\ub9cc, \uc778\ub3c4\ub124\uc2dc\uc544 \uc138\ubb34 \ud589\uc815\uc758 \ubbf8\ub798\ub294 NIK\uac00 \ub420 \uac83\uc785\ub2c8\ub2e4.<\/p>\n\n\n\n<p><strong>\uc870\uc57d \uc5c5\ub370\uc774\ud2b8:<\/strong> \uc778\ub3c4\ub124\uc2dc\uc544\ub294 \uacc4\uc18d\ud574\uc11c \uc0c8\ub85c\uc6b4 \uc870\uc57d\uc744 \ud611\uc0c1\ud558\uace0 \uae30\uc874 \uc870\uc57d\uc744 \uc5c5\ub370\uc774\ud2b8\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc870\uc57d \ud61c\ud0dd\uc744 \uccad\uad6c\ud558\uae30 \uc804\uc5d0 \ud56d\uc0c1 \ud604\uc7ac \uc694\uc728\uc744 \ud655\uc778\ud574\uc57c \ud558\uba70, \uc591\uc790 \uac04 \ud611\uc815\uc774 \ubcc0\uacbd\ub418\uc5b4 \uc791\ub144\uc5d0 \uc801\uc6a9\ub418\ub358 \uac83\uc774 \uc62c\ud574\uc5d0\ub294 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc744 \uc218\ub3c4 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<p>\uc778\ub3c4\ub124\uc2dc\uc544\uc758 \uc138\uae08 \uc81c\ub3c4\ub294 \ubcf5\uc7a1\ud574 \ubcf4\uc774\uc9c0\ub9cc \ub300\ubd80\ubd84\uc758 \uc0ac\ub78c\ub4e4\uc740 \uc608\uce21 \uac00\ub2a5\ud55c \ud328\ud134\uc5d0 \ub530\ub77c \uc6c0\uc9c1\uc785\ub2c8\ub2e4. \uac70\uc8fc\uc790 \uc2e0\ubd84\uc744 \ud30c\uc545\ud558\uace0, \uc138\uc728\uc744 \uc774\ud574\ud558\uace0, \uae30\ub85d\uc744 \uc798 \ubcf4\uad00\ud558\uace0, \uc81c\ub54c\uc5d0 \uc2e0\uace0\ud558\uc138\uc694. \ud655\uc2e4\ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0 \ud604\uc9c0 \uc138\ubb34 \uc804\ubb38\uac00\uc640 \uc0c1\ub2f4\ud558\uc138\uc694. \uc2e4\uc218\ub85c \uc778\ud574 \ub098\uc911\uc5d0 \ud6e8\uc52c \ub354 \ub9ce\uc740 \ube44\uc6a9\uc774 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc73c\ubbc0\ub85c \uc2e4\uc218\ub97c \ud53c\ud558\ub294 \uac83\uc774 \uc88b\uc2b5\ub2c8\ub2e4.<\/p>","protected":false},"excerpt":{"rendered":"<p>\uc778\ub3c4\ub124\uc2dc\uc544\uc758 2025\ub144 \uc18c\ub4dd\uc138 \uaddc\uc815, \uacfc\ud45c, \ubc95\uc778\uc138, \uc790\ubcf8 \uc774\ub4dd\uc5d0 \ub300\ud574 \uc124\uba85\ud569\ub2c8\ub2e4. \uc678\uad6d\uc778, \uc9c1\uc6d0, \uae30\uc5c5\uc744 \uc704\ud55c \ube60\ub978 \uac00\uc774\ub4dc\uc785\ub2c8\ub2e4.<\/p>","protected":false},"author":6831,"featured_media":38515,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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