{"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%ec%9d%98-%eb%82%a9%ec%84%b8-%ec%9d%98%eb%ac%b4","status":"publish","type":"post","link":"https:\/\/visa-indonesia.com\/ko\/visas-and-regulations\/tax-obligations-for-pt-pma\/","title":{"rendered":"2026\ub144 \uc778\ub3c4\ub124\uc2dc\uc544 PT PMA\uc758 \uc138\ubb34 \uc758\ubb34"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\ubc29\uae08 PT PMA\ub97c \uc124\ub9bd\ud558\uc168\uac70\ub098 \uc124\ub9bd\uc744 \uacc4\ud68d \uc911\uc774\uc2dc\ub77c\uba74, \uc774 \uac00\uc774\ub4dc\ub294 \ubc14\ub85c \uc5ec\ub7ec\ubd84\uc744 \uc704\ud574 \ub9c8\ub828\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uc678\uad6d\uc778 \ud22c\uc790\uc790\uc774\ub4e0, \uc678\uad6d\uacc4 \uae30\uc5c5\uc758 \uc774\uc0ac\uc774\ub4e0, \uc544\ub2c8\uba74 \uc778\ub3c4\ub124\uc2dc\uc544 \uc138\uc81c\uac00 \uc2e4\uc81c\ub85c \ubb34\uc5c7\uc744 \uc694\uad6c\ud558\ub294\uc9c0 \ud30c\uc545\ud558\uace0\uc790 \ud558\ub294 \uc7ac\ubb34\ud300 \uc18c\uc18d \uc9c1\uc6d0\uc774\ub4e0 \uc0c1\uad00\uc5c6\uc774, \uc774\uacf3\uc774 \ubc14\ub85c \uc5ec\ub7ec\ubd84\uc774 \ucc3e\uc544\uc57c \ud560 \uacf3\uc785\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc9c0\uae08 \ub2f9\uc7a5 \ud544\uc694\ud55c \uac04\ub2e8\ud55c \ub2f5\ubcc0\uc740 \uc774\ub807\uc2b5\ub2c8\ub2e4. PT PMA\ub294 \ubc95\uc778\uc138, \ub9e4\uc6d4 \uc6d0\ucc9c\uc9d5\uc218\uc138, PKP(\uacfc\uc138 \ub300\uc0c1 \uc0ac\uc5c5\uc790)\ub85c \ub4f1\ub85d\ub41c \uacbd\uc6b0 \ubd80\uac00\uac00\uce58\uc138, \uc5f0\uac04 \uc138\uae08 \uc2e0\uace0, \uadf8\ub9ac\uace0 \uacbd\uc6b0\uc5d0 \ub530\ub77c \uc774\uc804\uac00\uaca9 \ubb38\uc11c\ud654\ub97c \ucc98\ub9ac\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\uac83\uc774 \ud575\uc2ec\uc785\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud558\uc9c0\ub9cc \uc138\ubd80 \uc0ac\ud56d\uc774 \uc911\uc694\ud558\uba70, \uc774\ub97c \uc798\ubabb \ucc98\ub9ac\ud558\uba74 \uc2e4\uc9c8\uc801\uc778 \uae08\uc804\uc801 \uc190\uc2e4\uc744 \uc785\uac8c \ub429\ub2c8\ub2e4. \uc778\ub3c4\ub124\uc2dc\uc544\uc758 \uc138\ubc95\uc740 \uc218\uc2dc\ub85c \ubcc0\uacbd\ub418\ubbc0\ub85c, \ud56d\uc0c1 \uc790\uaca9\uc744 \uac16\ucd98 \uc138\ubb34\uc0ac\ub098 \ub4f1\ub85d\ub41c \uc138\ubb34 \ubc95\uc778\uc5d0 \ubcf8\uc778\uc758 \uad6c\uccb4\uc801\uc778 \uc0c1\ud669\uc744 \ud655\uc778\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/p>\n\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>\ubaa9\ucc28<\/h2><nav><ul><li><a href=\"#quick-summary-what-taxes-does-a-pt-pma-need-to-pay\">\uac04\ub7b5 \uc694\uc57d: PT PMA\ub294 \uc5b4\ub5a4 \uc138\uae08\uc744 \ub0a9\ubd80\ud574\uc57c \ud558\ub098\uc694?<\/a><\/li><li><a href=\"#is-a-pt-pma-taxed-differently-from-a-local-pt\">PT PMA\ub294 \uc9c0\uc5ed PT\uc640 \uacfc\uc138 \ubc29\uc2dd\uc774 \ub2e4\ub978\uac00\uc694?<\/a><ul><li><a href=\"#same-basic-tax-duties-as-local-companies\">\ud604\uc9c0 \uae30\uc5c5\uacfc \ub3d9\uc77c\ud55c \uae30\ubcf8\uc801\uc778 \ub0a9\uc138 \uc758\ubb34<\/a><\/li><li><a href=\"#but-there-are-extra-layers-that-foreign-owned-companies-face\">\ud558\uc9c0\ub9cc \uc678\uad6d\uacc4 \uae30\uc5c5\ub4e4\uc740 \uadf8 \uc678\uc5d0\ub3c4 \uc5ec\ub7ec \uac00\uc9c0 \ucd94\uac00\uc801\uc778 \uc5b4\ub824\uc6c0\uc744 \uacaa\uace0 \uc788\ub2e4<\/a><\/li><\/ul><\/li><li><a href=\"#corporate-income-tax-for-pt-pma\">\uc678\uad6d\uc778 \ud22c\uc790 \uae30\uc5c5(PT PMA)\uc758 \ubc95\uc778\uc138<\/a><ul><li><a href=\"#the-standard-cit-rate\">\ud45c\uc900 CIT \uc138\uc728<\/a><\/li><li><a href=\"#how-taxable-income-is-actually-calculated\">\uacfc\uc138 \uc18c\ub4dd\uc740 \uc2e4\uc81c\ub85c \uc5b4\ub5bb\uac8c \uc0b0\uc815\ub418\ub294\uac00<\/a><\/li><li><a href=\"#small-company-tax-relief-and-the-0-5-final-tax-regime\">\uc911\uc18c\uae30\uc5c5 \uc138\uc81c \ud61c\ud0dd \ubc0f 0.5% \ucd5c\uc885 \uacfc\uc138 \uc81c\ub3c4<\/a><\/li><li><a href=\"#annual-corporate-tax-return-deadline\">\uc5f0\uac04 \ubc95\uc778\uc138 \uc2e0\uace0 \ub9c8\uac10\uc77c<\/a><\/li><\/ul><\/li><li><a href=\"#monthly-tax-obligations-for-pt-pma\">PT PMA\uc758 \uc6d4\ubcc4 \ub0a9\uc138 \uc758\ubb34<\/a><ul><li><a href=\"#p-ph-21-for-employees\">\uadfc\ub85c\uc790\uc5d0 \ub300\ud55c PPh 21<\/a><\/li><li><a href=\"#p-ph-23-for-local-service-payments\">\uad6d\ub0b4 \uc11c\ube44\uc2a4 \ub300\uae08\uc5d0 \ub300\ud55c PPh 23<\/a><\/li><li><a href=\"#p-ph-25-monthly-cit-installments\">PPh 25 \ubc95\uc778\uc138 \uc6d4\ubcc4 \ubd84\ub0a9<\/a><\/li><li><a href=\"#p-ph-26-for-payments-to-foreign-parties\">\uc678\uad6d\uc778 \uc0c1\ub300\ubc29\uc5d0\uac8c \uc9c0\uae09\ud558\ub294 \uae08\uc561\uc5d0 \ub300\ud55c PPh 26<\/a><\/li><\/ul><\/li><li><a href=\"#vat-ppn-obligations-for-pt-pma\">PT PMA\uc758 \ubd80\uac00\uac00\uce58\uc138(VAT)\/PPN \uc758\ubb34<\/a><ul><li><a href=\"#when-a-pt-pma-must-register-as-pkp\">PT PMA\uac00 PKP\ub85c \ub4f1\ub85d\ud574\uc57c \ud558\ub294 \uacbd\uc6b0<\/a><\/li><li><a href=\"#the-current-vat-rate-in-indonesia\">\uc778\ub3c4\ub124\uc2dc\uc544\uc758 \ud604\uc7ac \ubd80\uac00\uac00\uce58\uc138\uc728<\/a><\/li><li><a href=\"#vat-invoices-input-vat-and-common-mistakes\">\ubd80\uac00\uac00\uce58\uc138 \uc138\uae08\uacc4\uc0b0\uc11c, \uc804\uc785 \ubd80\uac00\uac00\uce58\uc138 \ubc0f \ud754\ud788 \uc800\uc9c0\ub974\ub294 \uc2e4\uc218<\/a><\/li><\/ul><\/li><li><a href=\"#other-taxes-and-compliance-items\">\uae30\ud0c0 \uc138\uae08 \ubc0f \uaddc\uc815 \uc900\uc218 \uc0ac\ud56d<\/a><\/li><li><a href=\"#p-ph-22-import-vat-and-customs-duties\">PPh 22, \uc218\uc785 \ubd80\uac00\uac00\uce58\uc138 \ubc0f \uad00\uc138<\/a><\/li><li><a href=\"#pt-pma-tax-filing-deadlines\">PT \ubc0f PMA \uc138\uae08 \uc2e0\uace0 \ub9c8\uac10\uc77c<\/a><\/li><li><a href=\"#coretax-e-faktur-and-e-bupot-what-pt-pma-owners-should-know\">Coretax, e-Faktur, e-Bupot: PT PMA \uc0ac\uc5c5\uc8fc\uac00 \uc54c\uc544\uc57c \ud560 \uc0ac\ud56d<\/a><\/li><li><a href=\"#transfer-pricing-for-pt-pma\">PT PMA\uc5d0 \ub300\ud55c \uc774\uc804\uac00\uaca9 \uacb0\uc815<\/a><ul><li><a href=\"#when-transfer-pricing-documentation-is-required\">\uc774\uc804\uac00\uaca9 \ubb38\uc11c\ud654\uac00 \ud544\uc694\ud55c \uacbd\uc6b0<\/a><\/li><\/ul><\/li><li><a href=\"#common-pt-pma-tax-mistakes\">PT\u00b7PMA \uc138\uae08 \uad00\ub828 \ud754\ud55c \uc2e4\uc218<\/a><ul><li><a href=\"#assuming-tax-obligations-start-with-revenue\">\uc138\uae08 \ub0a9\ubd80\uc758 \uc758\ubb34\ub294 \uc218\uc775\uc5d0\uc11c \uc2dc\uc791\ub41c\ub2e4\uace0 \uac00\uc815\ud560 \ub54c<\/a><\/li><li><a href=\"#ignoring-the-monthly-withholding-tax\">\uc6d4\ubcc4 \uc6d0\ucc9c\uc9d5\uc218\uc138 \ubb34\uc2dc<\/a><\/li><li><a href=\"#applying-treaty-rates-without-a-valid-form-dgt\">\uc720\ud6a8\ud55c DGT \uc591\uc2dd \uc5c6\uc774 \uc870\uc57d \uc138\uc728\uc744 \uc801\uc6a9\ud558\ub294 \uacbd\uc6b0<\/a><\/li><li><a href=\"#treating-accounting-profit-as-taxable-profit\">\ud68c\uacc4\uc0c1 \uc774\uc775\uc744 \uacfc\uc138\uc18c\ub4dd\uc73c\ub85c \uac04\uc8fc<\/a><\/li><li><a href=\"#missing-vat-invoice-deadlines\">\ubd80\uac00\uac00\uce58\uc138 \uc138\uae08\uacc4\uc0b0\uc11c \uc81c\ucd9c \uae30\ud55c \ubbf8\uc900\uc218<\/a><\/li><li><a href=\"#forgetting-lkpm-because-its-not-a-tax-thing\">\u201c\uc138\uae08 \ubb38\uc81c\uc640 \uad00\ub828\uc774 \uc5c6\ub2e4\u201d\ub294 \uc774\uc720\ub85c LKPM\uc744 \uc78a\uc5b4\ubc84\ub9ac\ub2e4\u201d<\/a><\/li><\/ul><\/li><li><a href=\"#pt-pma-tax-compliance-checklist\">PT PMA \uc138\ubb34 \uc900\uc218 \uccb4\ud06c\ub9ac\uc2a4\ud2b8<\/a><\/li><li><a href=\"#when-should-a-pt-pma-use-a-tax-consultant\">PT PMA\ub294 \uc5b8\uc81c \uc138\ubb34 \uc804\ubb38\uac00\ub97c \ud65c\uc6a9\ud574\uc57c \ud560\uae4c\uc694?<\/a><\/li><li><a href=\"#fa-qs-about-pt-pma-tax-obligations\">PT PMA \uc138\uae08 \uc758\ubb34\uc5d0 \uad00\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/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>\uac04\ub7b5 \uc694\uc57d: PT PMA\ub294 \uc5b4\ub5a4 \uc138\uae08\uc744 \ub0a9\ubd80\ud574\uc57c \ud558\ub098\uc694?<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\uc758\ubb34<\/strong><\/td><td><strong>\uc801\uc6a9 \ub300\uc0c1<\/strong><\/td><td><strong>\uc81c\ucd9c \ube48\ub3c4<\/strong><\/td><\/tr><tr><td>\ubc95\uc778 \uc18c\ub4dd\uc138 \/ PPh Badan<\/td><td>\uc774 \ud68c\uc0ac\ub294 \uacfc\uc138 \ub300\uc0c1 \uc774\uc775\uc744 \ucc3d\ucd9c\ud55c\ub2e4<\/td><td>\uc5f0\uac04<\/td><\/tr><tr><td>PPh 25<\/td><td>CIT \uc6d4\ubcc4 \ubd84\ud560 \ub0a9\ubd80<\/td><td>\uc6d4\uac04<\/td><\/tr><tr><td>PPh 29<\/td><td>\ud560\ubd80\uae08\uc774 \ucd5c\uc885 \ub0a9\uc138\uc561\uc5d0 \ubbf8\ub2ec\ud560 \uacbd\uc6b0\uc758 \uc5f0\uac04 CIT \ucd94\uac00 \ub0a9\ubd80<\/td><td>\uc5f0\uac04 (SPT \uc2e0\uace0 \uc804)<\/td><\/tr><tr><td>PPh 21<\/td><td>\uc774 \ud68c\uc0ac\uc5d0\ub294 \uc9c1\uc6d0\ub4e4\uc774 \uc788\uc2b5\ub2c8\ub2e4<\/td><td>\uc6d4\uac04<\/td><\/tr><tr><td>PPh 23<\/td><td>\uc11c\ube44\uc2a4, \uc784\ub300\ub8cc, \ub85c\uc5f4\ud2f0\uc5d0 \ub300\ud55c \ud604\uc9c0 \uacf5\uae09\uc5c5\uccb4\uc5d0 \ub300\ud55c \uc9c0\uae09<\/td><td>\uc6d4\uac04<\/td><\/tr><tr><td>PPh 26<\/td><td>\uc678\uad6d\uc778 \ub300\uc0c1 \uc9c0\uae09<\/td><td>\uc6d4\uac04<\/td><\/tr><tr><td>\ubd80\uac00\uac00\uce58\uc138 \/ PPN<\/td><td>\uc774 \ud68c\uc0ac\ub294 PKP\ub85c \ub4f1\ub85d\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/td><td>\uc6d4\uac04<\/td><\/tr><tr><td>PBB (\ud1a0\uc9c0 \ubc0f \uac74\ubb3c\uc138)<\/td><td>\uc774 \ud68c\uc0ac\ub294 \uacfc\uc138 \ub300\uc0c1 \ud1a0\uc9c0\/\uac74\ubb3c\uc744 \uc18c\uc720\ud558\uac70\ub098 \uc0ac\uc6a9\ud558\uace0 \uc788\ub2e4<\/td><td>\ub9e4\ub144 \ub610\ub294 \ud1b5\uc9c0 \uc2dc<\/td><\/tr><tr><td>Bea Meterai (\uc778\uc9c0\uc138)<\/td><td>\ud2b9\uc815 \uacf5\ubb38\uc11c \ubc0f \uacc4\uc57d\uc11c<\/td><td>\ubb38\uc11c\ub2f9<\/td><\/tr><tr><td>\uc774\uc804\uac00\uaca9 \ubb38\uc11c\ud654<\/td><td>\uc774\ud574\uad00\uacc4\uc790 \uac04 \uac70\ub798<\/td><td>\ub9e4\ub144 \ub610\ub294 \uc694\uccad \uc2dc<\/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\ub294 \uc9c0\uc5ed PT\uc640 \uacfc\uc138 \ubc29\uc2dd\uc774 \ub2e4\ub978\uac00\uc694?<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"same-basic-tax-duties-as-local-companies\"><strong>\ud604\uc9c0 \uae30\uc5c5\uacfc \ub3d9\uc77c\ud55c \uae30\ubcf8\uc801\uc778 \ub0a9\uc138 \uc758\ubb34<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\ub9ce\uc740 \uc678\uad6d\uc778 \ud22c\uc790\uc790\ub4e4\uc774 \uc11c\ub958 \uc791\uc5c5\uc5d0 \uae4a\uc774 \ube60\uc838\ub4e4\uace0 \ub098\uc11c\uc57c \ube44\ub85c\uc18c \uae68\ub2eb\uac8c \ub418\ub294 \uc0ac\uc2e4\uc774 \ud558\ub098 \uc788\uc2b5\ub2c8\ub2e4. \ubc14\ub85c PT PMA\uac00 \uc644\uc804\ud788 \uc778\ub3c4\ub124\uc2dc\uc544 \ubc95\uc5d0 \ub530\ub77c \uc124\ub9bd\ub41c \ubc95\uc778\uc774\ub77c\ub294 \uc810\uc785\ub2c8\ub2e4. \uc989, PT PMA\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ud604\uc9c0 PT(\uc720\ud55c\ucc45\uc784\ud68c\uc0ac)\uc640 \ub3d9\uc77c\ud55c \uc778\ub3c4\ub124\uc2dc\uc544 \ubc95\uc778\uc138 \uaddc\uc815\uc744 \ub530\ub985\ub2c8\ub2e4. \uc778\ub3c4\ub124\uc2dc\uc544\ub294 \uc790\uac00 \uc2e0\uace0 \uc81c\ub3c4\ub97c \ucc44\ud0dd\ud558\uace0 \uc788\uc73c\ubbc0\ub85c, \uadc0\uc0ac\ub294 \ub9e4 \ud68c\uacc4 \uae30\uac04\ub9c8\ub2e4 \uc790\uc0ac\uc758 \ub0a9\uc138 \uc758\ubb34\ub97c \uc9c1\uc811 \uacc4\uc0b0\ud558\uace0, \ub0a9\ubd80\ud558\uba70, \uc2e0\uace0\ud560 \ucc45\uc784\uc774 \uc788\uc2b5\ub2c8\ub2e4.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc778\ub3c4\ub124\uc2dc\uc544 \uad6d\uc138\uccad(DJP)\uc740 \ud575\uc2ec \ubcf4\uace0 \uccb4\uacc4 \uce21\uba74\uc5d0\uc11c \uadc0\uc0ac\uc758 \uc678\uad6d\uacc4 \uae30\uc5c5\uc744 \uad6d\ub0b4 \uae30\uc5c5\uacfc \ub3d9\uc77c\ud558\uac8c \ucde8\uae09\ud569\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \uadf8\ub7fc\uc5d0\ub3c4 \ubd88\uad6c\ud558\uace0, \uc138\ubb34\uccad(DJP)\uc740 \uc138\ubb34 \uac10\uc0ac \ud6c4 \u2018\uc138\uae08 \uacfc\uc138 \uacb0\uc815\uc11c(SKPKB, Surat Ketetapan Pajak Kurang Bayar)\u2019\ub97c \ubc1c\ubd80\ud558\uac70\ub098, \uc2e0\uace0\ub97c \ub204\ub77d\ud588\uac70\ub098 \uc138\uae08\uc744 \ubbf8\ub0a9\ud55c \uacbd\uc6b0 \u2018\uc138\uae08 \uc9d5\uc218 \ud1b5\uc9c0\uc11c(Surat Tagihan Pajak \/ STP)\u2019\ub97c \ubc1c\ubd80\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"but-there-are-extra-layers-that-foreign-owned-companies-face\"><strong>\ud558\uc9c0\ub9cc \uc678\uad6d\uacc4 \uae30\uc5c5\ub4e4\uc740 \uadf8 \uc678\uc5d0\ub3c4 \uc5ec\ub7ec \uac00\uc9c0 \ucd94\uac00\uc801\uc778 \uc5b4\ub824\uc6c0\uc744 \uacaa\uace0 \uc788\ub2e4<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\uadf8 \u201c\ub3d9\uc77c\ud55c \uaddc\uce59\u201d \uc6d0\uce59\uc5d0\ub294 \ud55c\uacc4\uac00 \uc788\uc2b5\ub2c8\ub2e4. PT PMA\uc5d0\ub294 \uc21c\uc218\ud55c \uc9c0\uc5ed PT\uc5d0\uc11c\ub294 \ub2e4\ub8e8\uc9c0 \uc54a\ub294 \ud569\ubcd1\uc99d\uc774 \uc885\uc885 \ubc1c\uc0dd\ud569\ub2c8\ub2e4:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\uc678\uad6d\uc778 \uc8fc\uc8fc\uc5d0 \ub300\ud55c \ubc30\ub2f9\uae08<\/strong>, \ubaa8\ud68c\uc0ac\ub098 \ud574\uc678 \ud22c\uc790\uc790\uc5d0\uac8c \uc9c0\uae09\ud558\ub294 \uae08\uc561\uc740 \uc81c26\uc870\uc5d0 \ub530\ub978 \uc6d0\ucc9c\uc9d5\uc218\uc138 \uc801\uc6a9 \ub300\uc0c1\uc774 \ub429\ub2c8\ub2e4.<\/li>\n\n\n\n<li><strong>\uad6d\uacbd \uac04 \uc11c\ube44\uc2a4 \uc218\uc218\ub8cc<\/strong>, \ub9cc\uc57d \uc678\uad6d \uae30\uc5c5\uc5d0 \uacbd\uc601, IT \ub610\ub294 \uae30\uc220 \uc11c\ube44\uc2a4 \ub300\uae08\uc744 \uc9c0\uae09\ud558\uc5ec \uc6d0\ucc9c\uc9d5\uc218 \uc758\ubb34\uac00 \ubc1c\uc0dd\ud558\ub294 \uacbd\uc6b0<\/li>\n\n\n\n<li><strong>\uc870\uc138\uc870\uc57d\uc758 \ud65c\uc6a9<\/strong>, \uc778\ub3c4\ub124\uc2dc\uc544\uc640 \uadc0\ud558 \uc8fc\uc8fc\uc758 \uad6d\uc801\uad6d \uc0ac\uc774\uc5d0 \uc870\uc57d\uc774 \uccb4\uacb0\ub418\uc5b4 \uc788\ub294 \uacbd\uc6b0, \uc801\uc808\ud55c \uc11c\ub958(\uc591\uc2dd DGT)\ub97c \uc81c\ucd9c\ud574\uc57c\ub9cc \uac10\uba74\ub41c \uc138\uc728\uc744 \uc801\uc6a9\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n\n\n\n<li><strong>\uc774\uc804\uac00\uaca9<\/strong>, \uadc0\uc0ac\uc758 PT PMA\uc640 \ud574\uc678 \uad00\ub828 \ub2f9\uc0ac\uc790 \uac04\uc758 \uac70\ub798\ub294 \ub3c5\ub9bd\uc801 \uac70\ub798 \uc6d0\uce59\uc5d0 \ub530\ub77c \uc774\ub8e8\uc5b4\uc838\uc57c \ud558\uba70, \uad00\ub828 \uc11c\ub958\ub97c \uc791\uc131\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n\n\n\n<li><strong>\uace0\uc815\uc0ac\uc5c5\uc7a5 \uc704\ud5d8<\/strong>, \uc678\uad6d\uc778 \ubd80\ubaa8 \ud68c\uc0ac\uac00 \uc6b4\uc601\uc5d0 \uc9c0\ub098\uce58\uac8c \uad00\uc5ec\ud560 \uacbd\uc6b0, \uc778\ub3c4\ub124\uc2dc\uc544\uc5d0\uc11c BUT(\uace0\uc815\uc0ac\uc5c5\uc7a5)\uc73c\ub85c \uac04\uc8fc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\uc774\ub807\uac8c \uc0dd\uac01\ud574 \ubcf4\uc138\uc694. \uc138\uae08\uc758 \uae30\ucd08\ub294 \ub3d9\uc77c\ud558\uc9c0\ub9cc, \ud574\uc678\uc640 \uc5f0\uad00\uc774 \uc788\ub294 \uae30\uc5c5\ub4e4\uc744 \uc704\ud574 \ud2b9\ubcc4\ud788 \uadf8 \uc704\uc5d0 \ucd94\uac00 \uce35\uc774 \ud558\ub098 \ub354 \uc9c0\uc5b4\uc9c4 \uc148\uc785\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"corporate-income-tax-for-pt-pma\"><strong>\uc678\uad6d\uc778 \ud22c\uc790 \uae30\uc5c5(PT PMA)\uc758 \ubc95\uc778\uc138<\/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\uc5d0 \ub300\ud55c \ubc95\uc778\uc138 \uc778\ud3ec\uadf8\ub798\ud53d\uc73c\ub85c, \ub9e4\ucd9c\uc561, \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9, \uc138\ubb34 \uc815\uc815 \uc0ac\ud56d, \uacfc\uc138 \uc18c\ub4dd \ubc0f \ucd5c\uc885 \uc138\ubb34 \ud604\ud669\uc744 \ubcf4\uc5ec\uc90d\ub2c8\ub2e4.\" 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>\ud45c\uc900 CIT \uc138\uc728<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\uc778\ub3c4\ub124\uc2dc\uc544\uc758 \ubc95\uc778\uc138 \uae30\ubcf8 \uc138\uc728\uc740 <strong>22%<\/strong> \ucd1d\ub9e4\ucd9c\uc561\uc774 \uc544\ub2c8\ub77c \uc21c\uacfc\uc138\uc18c\ub4dd\uc744 \uae30\uc900\uc73c\ub85c \ud55c\ub2e4\ub294 \uc810\uc774 \uc911\uc694\ud55c \ucc28\uc774\uc810\uc785\ub2c8\ub2e4. \uc18c\ub4dd\uc5d0\uc11c \ud5c8\uc6a9\ub418\ub294 \uc0ac\uc5c5 \ube44\uc6a9\uc744 \uacf5\uc81c\ud55c \ud6c4 \ub0a8\uc740 \uae08\uc561\uc5d0 \ub300\ud574\uc11c\ub9cc \ubc95\uc778\uc138\ub97c \ub0a9\ubd80\ud558\uba74 \ub429\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uadc0\uc0ac\uc758 PT PMA\uac00 \uc99d\uad8c\uac70\ub798\uc18c \uc0c1\uc7a5 \ucd5c\uc18c \uc694\uac74\uc744 \ucda9\uc871\ud558\ub294 \uc0c1\uc7a5 \uae30\uc5c5\uc778 \uacbd\uc6b0, 3% \uc138\uc728 \uc778\ud558 \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\uc73c\uba70, \uc774\ub85c \uc778\ud574 \uc2e4\ud6a8 \ubc95\uc778\uc138\uc728\uc774 19%\ub85c \ub0ae\uc544\uc9d1\ub2c8\ub2e4.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"how-taxable-income-is-actually-calculated\"><strong>\uacfc\uc138 \uc18c\ub4dd\uc740 \uc2e4\uc81c\ub85c \uc5b4\ub5bb\uac8c \uc0b0\uc815\ub418\ub294\uac00<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\ub9ce\uc740 \uc678\uad6d\uc778 \ud22c\uc790\uc790\ub4e4\uc774 \ubc14\ub85c \uc774 \ubd80\ubd84\uc5d0\uc11c \uc2e4\uc218\ub97c \uc800\uc9c0\ub985\ub2c8\ub2e4. \ud68c\uacc4\uc0c1 \uc774\uc775\uacfc \uacfc\uc138\uc0c1 \uc774\uc775\uc740 \uac19\uc740 \uac83\uc774 \uc544\ub2d9\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc774\uac83\uc744 \uac04\ub2e8\ud788 \uc124\uba85\ud558\uc790\uba74 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4. \ud68c\uacc4\uc0ac\ub294 \uc0c1\uc5c5 \ud68c\uacc4 \uae30\uc900\uc5d0 \ub530\ub77c \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud569\ub2c8\ub2e4. \uc778\ub3c4\ub124\uc2dc\uc544 \uc138\ubc95 \uc5ed\uc2dc \ubc1c\uc0dd\uc8fc\uc758 \uc6d0\uce59\uc744 \ub530\ub974\ub294\ub370, \uc2e4\uc81c \ud604\uae08 \ud750\ub984 \uc2dc\uae30\uc640 \uad00\uacc4\uc5c6\uc774 \uc218\uc775\uc740 \ubc1c\uc0dd \uc2dc\uc810\uc5d0, \ube44\uc6a9\uc740 \uc9c0\ucd9c \uc2dc\uc810\uc5d0 \uac01\uac01 \uc778\uc2dd\ub429\ub2c8\ub2e4.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud558\uc9c0\ub9cc DJP\ub294 \uc5b4\ub5a4 \ube44\uc6a9\uc774 \uacf5\uc81c \ub300\uc0c1\uc774\uace0 \uc5b4\ub5a4 \ube44\uc6a9\uc774 \uacf5\uc81c \ub300\uc0c1\uc774 \uc544\ub2cc\uc9c0\uc5d0 \ub300\ud574 \uc790\uccb4\uc801\uc778 \uaddc\uc815\uc744 \ub450\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc0c1\uc5c5 \ud68c\uacc4\uc640 \uc138\ubb34 \ucc98\ub9ac \uac04\uc758 \uc774\ub7ec\ud55c \ucc28\uc774\ub294 \u2018\uc138\ubb34 \uc870\uc815(rekonsiliasi fiskal)\u2019\uc744 \ud1b5\ud574 \ud574\uacb0\ub418\uba70, \uc5f0\uac04 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uae30 \uc804\uc5d0 \ub9e4\ub144 \uc774 \uc808\ucc28\ub97c \uc644\ub8cc\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc77c\ubc18\uc801\uc73c\ub85c \uacf5\uc81c \ub300\uc0c1\uc5d0\uc11c \uc81c\uc678\ub418\ub294 \ube44\uc6a9\uc73c\ub85c\ub294 \uc801\uc808\ud55c \uc99d\ube59 \uc11c\ub958\uac00 \uc5c6\ub294 \uc811\ub300\ube44, \ud2b9\uc815 \uacfc\ud0dc\ub8cc \ubc0f \ubc8c\uae08, \uadf8\ub9ac\uace0 \ud68c\uc0ac \uc7a5\ubd80\uc5d0 \ud63c\uc785\ub41c \uac1c\uc778 \uacbd\ube44 \ub4f1\uc774 \uc788\uc73c\uba70, \uc774\ub294 \ub204\uad6c\ub3c4 \uc778\uc815\ud558\uace0 \uc2f6\uc5b4 \ud558\uc9c0 \uc54a\uc9c0\ub9cc \uc2e4\uc81c\ub85c\ub294 \uaf64 \uc790\uc8fc \ubc1c\uc0dd\ud558\ub294 \uc77c\uc785\ub2c8\ub2e4. \uc138\ubc95\uc0c1 \uc190\uc2e4\uc740 \ud45c\uc900 \uaddc\uc815\uc5d0 \ub530\ub77c \ucd5c\ub300 5\ub144\uae4c\uc9c0 \uc774\uc6d4\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"small-company-tax-relief-and-the-0-5-final-tax-regime\"><strong>\uc911\uc18c\uae30\uc5c5 \uc138\uc81c \ud61c\ud0dd \ubc0f 0.5% \ucd5c\uc885 \uacfc\uc138 \uc81c\ub3c4<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\uc5ec\uae30\uc11c \ub450 \uac00\uc9c0 \uc911\uc694\ud55c \uc0ac\ud56d\uc744 \uc720\uc758\ud574\uc57c \ud569\ub2c8\ub2e4. \uccab\uc9f8, \uc5f0\uac04 \ub9e4\ucd9c\uc561\uc774 500\uc5b5 \ub8e8\ud53c\uc544\ub97c \ucd08\uacfc\ud558\uc9c0 \uc54a\ub294 \uc18c\uaddc\ubaa8 \uae30\uc5c5\uc740 \ubc95\uc778\uc138(CIT)\uc5d0 \ub300\ud574 50% \uac10\uba74 \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\uc73c\ub098, \uc774\ub294 \ub9e4\ucd9c\uc561 \uc911 \ucd5c\ub300 48\uc5b5 \ub8e8\ud53c\uc544\uc5d0 \ud574\ub2f9\ud558\ub294 \uacfc\uc138\uc18c\ub4dd \ubd80\ubd84\uc5d0 \ud55c\ud574 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ub458\uc9f8, PT PMA\ub294 \ub9e4\ucd9c\uc561\uc774 \uc5ec\uc804\ud788 48\uc5b5 \ub8e8\ud53c\uc544 \ubbf8\ub9cc\uc774\ub77c\ub294 \uc774\uc720\ub9cc\uc73c\ub85c 0.5% \ucd5c\uc885 \uc18c\ub4dd\uc138 \uc81c\ub3c4\ub97c \uc801\uc6a9\ubc1b\uc744 \uc218 \uc788\ub2e4\uace0 \uac00\uc815\ud574\uc11c\ub294 \uc548 \ub429\ub2c8\ub2e4. \ucd1d \ub9e4\ucd9c\uc561\uc774 48\uc5b5 \ub8e8\ud53c\uc544 \uc774\ud558\uc778 \uc77c\ubd80 \ubc95\uc778 \ub0a9\uc138\uc790\ub294 \uc774 \uc81c\ub3c4\uc758 \uc801\uc6a9 \ub300\uc0c1\uc774 \ub420 \uc218 \uc788\uc9c0\ub9cc, \uc801\uc6a9 \uc5ec\ubd80\ub294 \uac1c\ubcc4 \uc0ac\uc548\uc5d0 \ub530\ub77c \ub2e4\ub974\uba70 \uae30\uac04 \uc81c\ud55c\uc774 \uc788\uc2b5\ub2c8\ub2e4. \ud68c\uc0ac\uc758 \ub0a9\uc138\uc790 \uc9c0\uc704, \uc0ac\uc5c5 \ud65c\ub3d9, \ub4f1\ub85d\uc77c, \uc120\ud0dd\ud55c \uacfc\uc138 \ubc29\uc2dd \ub4f1\uc774 \ubaa8\ub450 \uacb0\uacfc\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc138\uae08 \uacc4\uc0b0 \uc2dc 0.5% \uc138\uc728\uc744 \uc801\uc6a9\ud558\uae30 \uc804\uc5d0\ub294 \ubc18\ub4dc\uc2dc \uc138\ubb34 \uc804\ubb38\uac00\uc640 \ud655\uc778\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"annual-corporate-tax-return-deadline\"><strong>\uc5f0\uac04 \ubc95\uc778\uc138 \uc2e0\uace0 \ub9c8\uac10\uc77c<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u2018\u2026\u2019\ub77c\uace0 \ubd88\ub9ac\ub294 \uc5f0\uac04 \ubc95\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\ub294 <strong>\uae30\uad00 \uc5f0\ub840 SPT<\/strong>, ,\ub294 \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc \ud6c4 4\uac1c\uc6d4 \uc774\ub0b4\uc5d0 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4. \uc591\ub825 \uc5f0\ub3c4(1\uc6d4\ubd80\ud130 12\uc6d4\uae4c\uc9c0)\ub97c \uc0ac\uc6a9\ud558\ub294 \uae30\uc5c5\uc758 \uacbd\uc6b0, \uadf8 \uae30\ud55c\uc740 <strong>4\uc6d4 30\uc77c<\/strong>. \uc2e0\uace0\ub97c \ud558\ub824\uba74 \uc7ac\ubb34\uc81c\ud45c(\ubc95\uc801\uc73c\ub85c \uc694\uad6c\ub418\ub294 \uacbd\uc6b0 \uac10\uc0ac\ubc1b\uc740 \uc7ac\ubb34\uc81c\ud45c \ud3ec\ud568), \ud68c\uacc4 \uc815\uc0b0 \ub0b4\uc5ed\uc11c, \uadf8\ub9ac\uace0 \ud574\ub2f9 \uc5f0\ub3c4 \ub3d9\uc548 \ub0a9\ubd80\ud55c \ubaa8\ub4e0 \uc120\ub0a9 \uc138\uae08\uc5d0 \ub300\ud55c \uae30\ub85d\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"monthly-tax-obligations-for-pt-pma\"><strong>PT PMA\uc758 \uc6d4\ubcc4 \ub0a9\uc138 \uc758\ubb34<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\ud604\uc7ac \uc9c4\ud589 \uc911\uc778 \uc5c5\ubb34\uc758 \ub300\ubd80\ubd84\uc774 \ubc14\ub85c \uc5ec\uae30\uc5d0 \ud574\ub2f9\ud569\ub2c8\ub2e4. \uc6d4\ubcc4 \uc138\uae08 \ub0a9\ubd80\ub97c \ucde8\uc18c\ud560 \uc218 \uc5c6\ub294 \uad6c\ub3c5 \uc11c\ube44\uc2a4\ub77c\uace0 \uc0dd\uac01\ud574\ubcf4\uc138\uc694. \uc218\uc775\uc774 \uc788\ub4e0 \uc5c6\ub4e0 \ub9e4\ub2ec \uc5b4\uae40\uc5c6\uc774 \ubc1c\uc0dd\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"p-ph-21-for-employees\"><strong>\uadfc\ub85c\uc790\uc5d0 \ub300\ud55c PPh 21<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">PT PMA\uc5d0 \ud604\uc9c0\uc778 \ub610\ub294 \uc678\uad6d\uc778 \uc9c1\uc6d0\uc774 \uc788\ub294 \uacbd\uc6b0, \ub9e4\uc6d4 \ud574\ub2f9 \uc9c1\uc6d0\uc758 \uae09\uc5ec\uc5d0\uc11c \uc18c\ub4dd\uc138\ub97c \uc6d0\ucc9c\uc9d5\uc218\ud558\uc5ec \uc2e0\uace0\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 <strong>PPh 21<\/strong>. \uc9c1\uc6d0 \ubc0f \uc678\uad6d\uc778 \uac1c\uc778\uc5d0 \ub300\ud55c \uc6d0\ucc9c\uc9d5\uc218 \uc6d4\ubcc4 \ud658\uae09\uc561\uc740 <strong>SPT Masa PPh 21\/26<\/strong>, \ub9e4\uc6d4 Coretax\ub97c \ud1b5\ud574 \uc81c\ucd9c\ub429\ub2c8\ub2e4.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc9c1\uc6d0\ub4e4\uc758 NPWP \ubc88\ud638(NPWP\uac00 \uc5c6\ub294 \uc9c1\uc6d0\uc758 \uacbd\uc6b0 NIK), BPJS \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \ub0b4\uc5ed\uacfc \uc77c\uce58\ud558\ub294 \uae09\uc5ec \uae30\ub85d, \uadf8\ub9ac\uace0 Coretax\ub97c \ud1b5\ud55c \uc77c\uad00\ub41c \ubcf4\uace0\uac00 \ud544\uc694\ud569\ub2c8\ub2e4. PMK-168\/2023\uc5d0 \ub530\ub77c, \uc6d4\ubcc4 \uc6d0\ucc9c\uc9d5\uc218 \uacc4\uc0b0\uc740 \uae30\uc874\uc758 \uc21c\uc18c\ub4dd \ucd94\uc815 \ubc29\uc2dd \ub300\uc2e0 \uc2e4\ud6a8\uc138\uc728(TER) \ubc29\uc2dd\uc744 \uc801\uc6a9\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"p-ph-23-for-local-service-payments\"><strong>\uad6d\ub0b4 \uc11c\ube44\uc2a4 \ub300\uae08\uc5d0 \ub300\ud55c PPh 23<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\uadc0\uc0ac\uc758 PT PMA\uac00 \ud604\uc9c0 \uacf5\uae09\uc5c5\uccb4\uc5d0 \uc11c\ube44\uc2a4, \ub85c\uc5f4\ud2f0 \ub610\ub294 \uc7a5\ube44\ub098 \ucc28\ub7c9\uacfc \uac19\uc740 \ud1a0\uc9c0\u00b7\uac74\ubb3c \uc774\uc678\uc758 \uc790\uc0b0 \uc784\ub300\ub8cc\ub97c \uc9c0\uae09\ud560 \ub54c\ub9c8\ub2e4, \ud574\ub2f9 \uc9c0\uae09\uc561\uc5d0\uc11c PPh 23\uc744 \uc6d0\ucc9c\uc9d5\uc218\ud574\uc57c \ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud1a0\uc9c0 \ubc0f \uac74\ubb3c \uc784\ub300\ub8cc\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uc18c\ub4dd\uc138\ubc95 \uc81c4\uc870 \uc81c2\ud56d\uc5d0 \ub530\ub77c \ubcc4\ub3c4\ub85c \ucde8\uae09\ub418\ubbc0\ub85c, \uba3c\uc800 \uacfc\uc138 \ub300\uc0c1\uc744 \ud655\uc778\ud558\uc9c0 \uc54a\uace0 \uc0ac\ubb34\uc2e4 \uc784\ub300\ub8cc\ub97c PPh 23\uc5d0 \ud3ec\ud568\uc2dc\ud0a4\uc9c0 \ub9c8\uc2ed\uc2dc\uc624.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uad6d\ub0b4 \uc11c\ube44\uc2a4 \ub300\uae08\uc5d0 \ub300\ud55c PPh 23 \uc6d0\ucc9c\uc9d5\uc218\uc561\uc740 \ub2e4\ub978 \uc6d0\ucc9c\uc9d5\uc218\uc138\uc640 \ud1b5\ud569\ub418\uc5b4 <strong>SPT \ud1b5\ud569 \uc2dc\uae30<\/strong>, Coretax\ub97c \ud1b5\ud574 \uc81c\ucd9c\ud558\ub294 \ud1b5\ud569 \uc6d4\ubcc4 \uc6d0\ucc9c\uc9d5\uc218\uc138 \uc2e0\uace0\uc11c\uc785\ub2c8\ub2e4. \uacf5\uae09\uc5c5\uccb4\uc758 \uc138\uae08 \uc801\uc6a9 \uc5ec\ubd80\ub97c \ud655\uc778\ud558\uc2ed\uc2dc\uc624. \uc77c\ubd80\ub294 \uba74\uc81c \ub300\uc0c1\uc774\uace0, \uc77c\ubd80\ub294 \ub2e4\ub978 \uc138\uc728\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc774 \uc758\ubb34\ub97c \uc774\ud589\ud558\uc9c0 \uc54a\ub294 \uac83\uc740 \uc2e0\uaddc PT PMA\uc5d0\uc11c \uac00\uc7a5 \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uaddc\uc815 \uc900\uc218 \ubbf8\ube44 \uc0ac\ud56d \uc911 \ud558\ub098\uc785\ub2c8\ub2e4.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"p-ph-25-monthly-cit-installments\"><strong>PPh 25 \ubc95\uc778\uc138 \uc6d4\ubcc4 \ubd84\ub0a9<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\uc120\ub0a9\ud55c \uc138\uae08 \ucd1d\uc561\uc774 \ucd5c\uc885 \uc5f0\uac04 \ubc95\uc778 \uc18c\ub4dd\uc138 \ub0a9\ubd80\uc561\ubcf4\ub2e4 \uc801\uc744 \uacbd\uc6b0, \uadf8 \ucc28\uc561\uc740 \uc77c\ubc18\uc801\uc73c\ub85c PPh 29, \uc989 \ubbf8\ub0a9 \uc5f0\uac04 \ubc95\uc778 \uc18c\ub4dd\uc138\ub85c \ucc98\ub9ac\ub429\ub2c8\ub2e4. \uc774 \uae08\uc561\uc740 \uc5f0\uac04 \ubc95\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uae30 \uc804\uc5d0 \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774 \ub54c\ubb38\uc5d0 \uc81c\ucd9c \uc804\uc5d0 \uc6d4\ubcc4 PPh 25 \ubd84\ud560 \ub0a9\ubd80\uc561, \uc6d0\ucc9c\uc9d5\uc218 \uc138\uc561 \uacf5\uc81c\uc561 \ubc0f \uc5f0\ub9d0 \uc7ac\uc815 \uc815\uc0b0 \ub0b4\uc5ed\uc744 \uc885\ud569\uc801\uc73c\ub85c \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ubc18\ub300\ub85c, PPh 25 \ubd84\ud560 \ub0a9\ubd80\uc561\uc774 \uc2e4\uc81c \uc5f0\uac04 \ub0a9\uc138 \uc758\ubb34\ub97c \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0, \ubc95\uc778\uc138 \uc2e0\uace0 \uc2dc \uacfc\ub0a9 \uc0c1\ud0dc\uac00 \ub429\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uacfc\ub0a9\uc561\uc740 \u2018pemindahbukuan\u2019(\uc138\ubb34 \uc7a5\ubd80 \uc774\uccb4)\uc744 \ud1b5\ud574 \ub2e4\ub978 \ub0a9\uc138 \uc758\ubb34\uc640 \uc0c1\uacc4\ud558\uac70\ub098, DJP\uc5d0 \uc815\uc2dd \ud658\uae09 \uc2e0\uccad\uc744 \ud1b5\ud574 \ud658\uae09\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub450 \ubc29\ubc95 \ubaa8\ub450 \uc99d\ube59 \uc11c\ub958\uac00 \ud544\uc694\ud558\ubbc0\ub85c, \uc77c \ub144 \ub0b4\ub0b4 \ub0a9\ubd80 \ub0b4\uc5ed\uacfc \ubd84\ud560 \ub0a9\ubd80 \uacc4\uc0b0\uc11c\ub97c \uccb4\uacc4\uc801\uc73c\ub85c \uc815\ub9ac\ud574 \ub450\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"p-ph-26-for-payments-to-foreign-parties\"><strong>\uc678\uad6d\uc778 \uc0c1\ub300\ubc29\uc5d0\uac8c \uc9c0\uae09\ud558\ub294 \uae08\uc561\uc5d0 \ub300\ud55c PPh 26<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\uc774 \ubd80\ubd84\uc5d0\uc11c PT PMA \uaddc\uc815 \uc900\uc218\ub294 \ud604\uc9c0 \uae30\uc5c5\ubcf4\ub2e4 \ub354 \ubcf5\uc7a1\ud574\uc9d1\ub2c8\ub2e4. \uadc0\uc0ac\uac00 \uc678\uad6d\uc778 \uc8fc\uc8fc\uc5d0\uac8c \ubc30\ub2f9\uae08\uc744 \uc9c0\uae09\ud558\uac70\ub098, \ud574\uc678 \ub300\ucd9c \uae30\uad00\uc73c\ub85c\ubd80\ud130 \ubc1b\uc740 \ub300\ucd9c\uc5d0 \ub300\ud55c \uc774\uc790\ub97c \uc9c0\uae09\ud558\uac70\ub098, \uc678\uad6d\uc778 \ube0c\ub79c\ub4dc \uc18c\uc720\uc790\uc5d0\uac8c \ub85c\uc5f4\ud2f0\ub97c \uc9c0\uae09\ud558\uac70\ub098, \ubaa8\ud68c\uc0ac\uc5d0 \uad00\ub9ac \uc218\uc218\ub8cc\ub97c \uc9c0\uae09\ud560 \uacbd\uc6b0, \uae30\ubcf8 \uc138\uc728\uc778 20%\uc5d0 \ub530\ub77c PPh 26\uc744 \uc6d0\ucc9c\uc9d5\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud558\uc9c0\ub9cc, \uc911\uc694\ud55c \uc810\uc740 \uc778\ub3c4\ub124\uc2dc\uc544\uc640 \uc218\ucde8\uc778\uc758 \uad6d\uac00 \uac04\uc5d0 \uc774\uc911\uacfc\uc138\ubc29\uc9c0\uc870\uc57d(DTA)\uc774 \uccb4\uacb0\ub418\uc5b4 \uc788\ub2e4\uba74, \uc870\uc57d\uc5d0 \ub530\ub978 \uac10\uba74 \uc138\uc728\uc744 \uc801\uc6a9\ubc1b\uc744 \uc790\uaca9\uc774 \uc788\uc744 \uc218 \uc788\ub2e4\ub294 \uac83\uc785\ub2c8\ub2e4. \ub2e4\ub9cc, \ub2e8\uc21c\ud788 \uc2a4\uc2a4\ub85c \ub354 \ub0ae\uc740 \uc138\uc728\uc744 \uc801\uc6a9\ud560 \uc218\ub294 \uc5c6\uc2b5\ub2c8\ub2e4.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ubc30\ub2f9\uae08, \uc774\uc790, \ub85c\uc5f4\ud2f0\uc640 \uac19\uc740 \uc218\ub3d9\uc801 \uc18c\ub4dd\uc758 \uacbd\uc6b0, \uc678\uad6d \uc218\ucde8\uc778\uc740 \ud574\ub2f9 \uc18c\ub4dd\uc758 \uc2e4\uc9c8 \uc18c\uc720\uc790\uc5ec\uc57c \ud558\uba70, \uacf5\uc99d\ub41c \uac70\uc8fc\uc9c0 \uc99d\uba85\uc11c(CoD)\ub97c Form DGT \uc591\uc2dd\uc73c\ub85c \uc791\uc131\ud558\uc5ec DJP\uc5d0 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4. DJP\uac00 \uc778\uc815\ud558\ub294 \uc720\ud6a8\ud55c CoD\/Form DGT\uac00 \uc5c6\ub294 \uacbd\uc6b0, \uc608\uc678 \uc5c6\uc774 20% \uae30\ubcf8 \uc138\uc728\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc2e4\uc9c8 \uc18c\uc720\uad8c \uac1c\ub150\uc774 \uc911\uc694\ud569\ub2c8\ub2e4. \uc678\uad6d \ub2f9\uc0ac\uc790\uac00 \uc9c4\uc815\ud55c \uacbd\uc81c\uc801 \uc18c\uc720\uc790\uac00 \uc544\ub2cc \uc911\uac1c \ub610\ub294 \uc9c0\uc8fc \uad6c\uc870\uc778 \uacbd\uc6b0, Form DGT\ub97c \uc81c\ucd9c\ud588\ub354\ub77c\ub3c4 \uc870\uc57d\uc0c1\uc758 \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"vat-ppn-obligations-for-pt-pma\"><strong>PT PMA\uc758 \ubd80\uac00\uac00\uce58\uc138(VAT)\/PPN \uc758\ubb34<\/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\ub97c \uc704\ud55c \ubd80\uac00\uac00\uce58\uc138(VAT) \ubc0f PPN \uc778\ud3ec\uadf8\ub798\ud53d\uc73c\ub85c, \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138, \ub9e4\ucd9c \ubd80\uac00\uac00\uce58\uc138, PKP \ub4f1\ub85d, \ub0a9\ubd80\ud560 \ubd80\uac00\uac00\uce58\uc138 \ubc0f \uc218\ucd9c \ubd80\uac00\uac00\uce58\uc138 \uad00\ub828 \uc0ac\ud56d\uc744 \ubcf4\uc5ec\uc90d\ub2c8\ub2e4.\" 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\uac00 PKP\ub85c \ub4f1\ub85d\ud574\uc57c \ud558\ub294 \uacbd\uc6b0<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">PT PMA\uc758 \uc5f0\uac04 \ub9e4\ucd9c\uc561\uc774 48\uc5b5 \ub8e8\ud53c\uc544\uc5d0 \ub3c4\ub2ec\ud558\uac70\ub098 \uc774\ub97c \ub2ec\uc131\ud560 \uac83\uc73c\ub85c \uc608\uc0c1\ub418\ub294 \uacbd\uc6b0, PKP(Pengusaha Kena Pajak, \uacfc\uc138 \ub300\uc0c1 \uc0ac\uc5c5\uc790)\ub85c \ub4f1\ub85d\ud574\uc57c \ud569\ub2c8\ub2e4. \ub4f1\ub85d \ud6c4\uc5d0\ub294 \ub9e4\ucd9c\uc5d0 \ub300\ud55c \ubd80\uac00\uac00\uce58\uc138(VAT)\ub97c \uc9d5\uc218\ud560 \uc218 \uc788\uc73c\uba70, \uc0ac\uc5c5\uc6a9 \uad6c\ub9e4 \uc2dc \uc9c0\ubd88\ud55c \ubd80\uac00\uac00\uce58\uc138\ub97c \ud658\uae09\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc0ac\uc5c5 \ucd08\uae30 \ub2e8\uacc4\uc5d0 \uc788\ub294 \uae30\uc5c5\uc740 \uc0ac\uc5c5\uc0c1 \ud0c0\ub2f9\uc131\uc774 \uc788\ub2e4\uba74 \ud574\ub2f9 \uae30\uc900\uc561\uc5d0 \ub3c4\ub2ec\ud558\uae30 \uc804\uc5d0\ub3c4 \uc790\ubc1c\uc801\uc73c\ub85c \ub4f1\ub85d\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"the-current-vat-rate-in-indonesia\"><strong>\uc778\ub3c4\ub124\uc2dc\uc544\uc758 \ud604\uc7ac \ubd80\uac00\uac00\uce58\uc138\uc728<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\uc774 \ubd80\ubd84\uc5d0\uc11c\ub294 \uacbd\ud5d8 \ub9ce\uc740 \uae08\uc735 \uc804\ubb38\uac00\ub4e4\uc870\ucc28 \ud63c\ub780\uc2a4\ub7ec\uc6cc\ud569\ub2c8\ub2e4. \uc778\ub3c4\ub124\uc2dc\uc544\uc758 <strong>\uacf5\uc2dd \ubd80\uac00\uac00\uce58\uc138\uc728\uc740 12%\uc785\ub2c8\ub2e4.<\/strong>. \ud558\uc9c0\ub9cc \ub300\ubd80\ubd84\uc758 \uc7ac\ud654\uc640 \uc11c\ube44\uc2a4\uc5d0\ub294 \uc5ec\uc804\ud788 \uc2e4\uc9c8\uc801\uc73c\ub85c <strong>11%<\/strong> \u201c\u2026\u201d\ub77c\uace0 \ubd88\ub9ac\ub294 \uba54\ucee4\ub2c8\uc998 \ub54c\ubb38\uc5d0 <strong>DPP\uc758 \ub2e4\ub978 \uacac\ud574<\/strong> (\uae30\ud0c0 \uacfc\uc138\ud45c\uc900), \uc804\uccb4 \uac70\ub798 \uac00\uce58 \ub300\uc2e0 \ub300\ubd80\ubd84\uc758 \ud45c\uc900 \uac70\ub798\uc5d0 \uc801\uc6a9\ub418\ub294 \ucd94\uc815 \uacfc\uc138\ud45c\uc900\uc785\ub2c8\ub2e4. 12% \uc2e4\ud6a8 \uc138\uc728\uc740 \ud2b9\uc815 \uc0ac\uce58\ud488\uc5d0\ub9cc \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc0c1\ud488 \uc218\ucd9c \ubc0f \uc77c\ubd80 \uc11c\ube44\uc2a4\uc5d0\ub294 0% \uc138\uc728\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc7ac\ubb34 \ubaa8\ub378\uc744 \uad6c\ucd95\ud558\uac70\ub098 \uc11c\ube44\uc2a4 \uac00\uaca9\uc744 \ucc45\uc815\ud560 \ub54c\ub294 \ub300\ubd80\ubd84\uc758 \ud45c\uc900 B2B \uac70\ub798\uc5d0 \ub300\ud574 11%\ub97c \uc791\uc5c5 \uac00\uc124\ub85c \uc0ac\uc6a9\ud558\ub418, \uad6c\uccb4\uc801\uc778 \uc0ac\uc5c5 \uc720\ud615\uc5d0 \ub300\ud574\uc11c\ub294 \uc138\ubb34 \uc804\ubb38\uac00\uc640 \ud655\uc778\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"vat-invoices-input-vat-and-common-mistakes\"><strong>\ubd80\uac00\uac00\uce58\uc138 \uc138\uae08\uacc4\uc0b0\uc11c, \uc804\uc785 \ubd80\uac00\uac00\uce58\uc138 \ubc0f \ud754\ud788 \uc800\uc9c0\ub974\ub294 \uc2e4\uc218<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">PKP\ub85c \ub4f1\ub85d\ub418\uba74, \uacfc\uc138 \ub300\uc0c1 \ud310\ub9e4 \uac74\ub9c8\ub2e4 \u2018e-Faktur\u2019\ub77c\uace0 \ud558\ub294 \uc138\uae08 \uacc4\uc0b0\uc11c\ub97c \ubc1c\ud589\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774 \uacc4\uc0b0\uc11c\ub294 DJP\uc5d0\uc11c \ud560\ub2f9\ubc1b\uc740 NSFP(Nomor Seri Faktur Pajak, \uc138\uae08 \uacc4\uc0b0\uc11c \uc77c\ub828\ubc88\ud638)\ub97c \uc0ac\uc6a9\ud558\uc5ec DJP\uc758 e-Faktur \uc2dc\uc2a4\ud15c\uc744 \ud1b5\ud574 \ubc1c\ud589\ud574\uc57c \ud569\ub2c8\ub2e4. \uace0\uac1d\uc73c\ub85c\ubd80\ud130 \uc9d5\uc218\ud55c Pajak Keluaran(\ucd9c\uace0 \ubd80\uac00\uac00\uce58\uc138)\uc5d0\uc11c PKP \uacf5\uae09\uc5c5\uccb4\uc5d0 \uc9c0\uae09\ud55c Pajak Masukan(\uc785\uace0 \ubd80\uac00\uac00\uce58\uc138)\ub97c \ucc28\uac10\ud55c \uae08\uc561\uc774 \ub9e4\uc6d4 \uc815\ubd80\uc5d0 \ub0a9\ubd80\ud574\uc57c \ud560 \uae08\uc561\uc774 \ub429\ub2c8\ub2e4.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud2b9\uc815 \uae30\uac04 \ub3d9\uc548 \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138\uac00 \ub9e4\ucd9c \ubd80\uac00\uac00\uce58\uc138\ub97c \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0, \ubd80\uac00\uac00\uce58\uc138 \uacfc\ub0a9 \uc0c1\ud0dc\uac00 \ub429\ub2c8\ub2e4. \uc774 \uacfc\ub0a9\uc561\uc740 \ub2e4\uc74c \uae30\uac04\uc73c\ub85c \uc774\uc6d4\ud558\uac70\ub098 \uc815\uc2dd \uc138\uae08 \ud658\uae09 \uc2e0\uccad\uc744 \ud1b5\ud574 \ud658\uae09\ubc1b\uc744 \uc218 \uc788\uc73c\uba70, \uc2e0\uccad\uc774 \uc2b9\uc778\ub418\uba74 DJP\uc5d0\uc11c <strong>SKPLB<\/strong> (Surat Ketetapan Pajak Lebih Bayar), \uacfc\ub0a9 \uc138\uc561\uc5d0 \ub300\ud55c \uacf5\uc2dd\uc801\uc778 \uacfc\uc138 \uacb0\uc815\uc11c\ub85c, \uc774\ub97c \ud1b5\ud574 \ud658\uae09\uc774 \uc2b9\uc778\ub429\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ubd80\uac00\uac00\uce58\uc138 \ucc98\ub9ac\uc5d0\uc11c \uac00\uc7a5 \ud070 \uc2e4\uc218\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694? \ubc14\ub85c \uc138\uae08\uacc4\uc0b0\uc11c \ubc1c\ud589 \uae30\ud55c\uc744 \ub193\uce58\ub294 \uac83\uc785\ub2c8\ub2e4. \uc138\uae08\uacc4\uc0b0\uc11c\ub97c \uc81c\ub54c \ubc1c\ud589\ud558\uc9c0 \uc54a\uac70\ub098 \uae30\uc220\uc801 \uc694\uac74\uc744 \ucda9\uc871\ud558\uc9c0 \ubabb\ud560 \uacbd\uc6b0, \ub9e4\uc785\uc138\uc561 \uacf5\uc81c\uac00 \uac70\ubd80\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc804\uc790\uc138\uae08\uacc4\uc0b0\uc11c(e-Faktur)\uc5d0 \ud56d\ubaa9 \ud558\ub098\ub9cc \ub204\ub77d\ub418\uc5b4\ub3c4 \uc218\ubc31\ub9cc \ub8e8\ud53c\uc544\uc5d0 \ub2ec\ud558\ub294 \uacf5\uc81c \uc790\uaca9\uc744 \uc0c1\uc2e4\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"other-taxes-and-compliance-items\"><strong>\uae30\ud0c0 \uc138\uae08 \ubc0f \uaddc\uc815 \uc900\uc218 \uc0ac\ud56d<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\uc81c4\uc870 \uc81c2\ud56d \ucd5c\uc885 \uc18c\ub4dd\uc138<\/strong> \uc774 \uc138\uae08\uc740 \ucd5c\uc885 \uacfc\uc138 \ub300\uc0c1\uc778 \ud2b9\uc815 \uac70\ub798, \ud1a0\uc9c0 \ubc0f \uac74\ubb3c \uc784\ub300 \uc18c\ub4dd, \uac74\uc124 \uc11c\ube44\uc2a4, \uadf8\ub9ac\uace0 \uadf8 \uc678 \uba87 \uac00\uc9c0 \ud56d\ubaa9\uc744 \ud3ec\ud568\ud569\ub2c8\ub2e4. \uc138\uc728\uc740 \ubc94\uc8fc\ubcc4\ub85c \ub2e4\ub974\uba70, \uc774 \uc138\uae08\uc740 \ucd5c\uc885 \uacfc\uc138\uc774\ubbc0\ub85c \uc5f0\uac04 \uc18c\ub4dd\uc138 \uc2e0\uace0 \uc2dc \ud574\ub2f9 \uacfc\uc138 \ub300\uc0c1 \uc18c\ub4dd\uc744 \ub2e4\uc2dc \uacf5\uc81c\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>PBB (\ud1a0\uc9c0 \ubc0f \uac74\ubb3c\uc138)<\/strong> \ud604\uc7ac \uc774 \uc138\uae08\uc740 PBB-P2 \uaddc\uc815\uc5d0 \ub530\ub77c \uc9c0\uc5ed\uc138\ub85c \ubd80\uacfc\ub418\uba70, \uc9c0\uc5ed \uc815\ubd80 \uaddc\uc815\uc5d0 \ub530\ub77c \ucd5c\ub300 \uc138\uc728\uc740 0.5%\uc785\ub2c8\ub2e4. \uacfc\uc138 \uae30\uc900\uc561\uc740 NJOP(Nilai Jual Objek Pajak, \uc989 \uacfc\uc138 \ub300\uc0c1 \uc790\uc0b0\uc758 \ud3c9\uac00 \ud310\ub9e4\uac00)\ub97c \uae30\uc900\uc73c\ub85c \uc0b0\uc815\ub429\ub2c8\ub2e4. \uc8fc\ubaa9\ud560 \uc810\uc740 <strong>PBB \ubd80\ubb38\ubcc4 \uaddc\uc815<\/strong> \uad11\uc5c5, \uc11d\uc720 \ubc0f \uac00\uc2a4, \ub18d\uc7a5 \uacbd\uc601, \uc784\uc5c5 \ub4f1 \ud2b9\uc815 \uc0b0\uc5c5 \ubd84\uc57c\uc5d0\ub294 \uc9c0\uc5ed \ucc28\uc6d0\uc758 PBB-P2 \uccb4\uacc4\uac00 \uc544\ub2cc \uc911\uc559 \uc815\ubd80\uc758 \ubcc4\ub3c4 PBB \uaddc\uc815\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uadc0\uc0ac\uc758 PT PMA\uac00 \ub2e4\uc74c \ubd84\uc57c \uc911 \ud558\ub098\uc5d0\uc11c \uc0ac\uc5c5\uc744 \uc601\uc704\ud558\ub294 \uacbd\uc6b0, \uc801\uc6a9\ub418\ub294 PBB \uaddc\uc815, \uc138\uc728 \ubc0f \uc2e0\uace0 \uc808\ucc28\ub294 \uc77c\ubc18\uc801\uc778 \uc9c0\uc5ed \uc138\ubb34 \uc808\ucc28\uc640 \ub2e4\ub985\ub2c8\ub2e4. \ub610\ud55c, \uadc0\uc0ac\uc758 PT PMA\uac00 \ud1a0\uc9c0 \ub610\ub294 \uac74\ubb3c \uad8c\ub9ac\ub97c \uc591\ub3c4\ud558\ub294 \uacbd\uc6b0, \uae30\uc900\uc561\uc744 \ucd08\uacfc\ud558\ub294 \uac70\ub798 \uac00\uce58\uc5d0 \ub300\ud574 \ucd5c\ub300 5%\uc758 \uc138\uc728\uc774 \uc801\uc6a9\ub418\ub294 BPHTB(\ud1a0\uc9c0 \ubc0f \uac74\ubb3c \uad8c\ub9ac \uc591\ub3c4\uc138)\uac00 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Bea Meterai (\uc778\uc9c0\uc138)<\/strong> 10,000 IDR\uc758 \uaddc\uc815\uc740 \uc9c0\uc815\ub41c \uae08\uc561 \uc774\uc0c1\uc758 \uacc4\uc57d\uc11c, \ud569\uc758\uc11c \ubc0f \ud2b9\uc815 \uacf5\ubb38\uc11c\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc790\uce6b \uc78a\uae30 \uc26c\uc6b4 \uc0ac\ud56d\uc774\uc9c0\ub9cc, \uac10\uc0ac\ub098 \ubc95\uc801 \ubd84\uc7c1 \uc2dc\uc5d0\ub294 \uc758\uc678\ub85c \uc911\uc694\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\uc9c0\ubc29\uc138(PBJT)<\/strong> \ud2b9\uc815 \uc0b0\uc5c5 \ubd84\uc57c\uc5d0 \uc801\uc6a9\ub418\ub294 \ubc14\uc5d0 \ub530\ub77c, \ud638\ud154, \ub808\uc2a4\ud1a0\ub791, \uc720\ud765\uc5c5\uc18c \ubc0f \uc9c0\uc5ed \uc11c\ube44\uc2a4 \uc5c5\uccb4\ub294 \u2018\uc9c0\uc5ed\uc138 \ubc0f \uc218\uc218\ub8cc\ubc95\u2019\uc5d0 \ub530\ub77c \uc9c0\ubc29 \uc815\ubd80\uc5d0 \ucd94\uac00 \uc138\uae08\uc744 \ub0a9\ubd80\ud574\uc57c \ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uad6d\uac00 \uc138\uae08 \uc758\ubb34\uc640\ub294 \ubcc4\uac1c\uc758 \uc0ac\ud56d\uc774\uba70, \ud2b9\ud788 \uc811\uac1d\uc5c5\uc5d0 \uc8fc\ub825\ud558\ub294 PT PMA \uae30\uc5c5\ub4e4\uc5d0\uac8c\ub294 \uc608\uc0c1\uce58 \ubabb\ud55c \ubd80\ub2f4\uc774 \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"p-ph-22-import-vat-and-customs-duties\"><strong>PPh 22, \uc218\uc785 \ubd80\uac00\uac00\uce58\uc138 \ubc0f \uad00\uc138<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\uadc0\uc0ac\uc758 PT PMA\uac00 \uc778\ub3c4\ub124\uc2dc\uc544\ub85c \ubb3c\ud488\uc744 \uc218\uc785\ud558\ub294 \uacbd\uc6b0, \uc138\ubb34 \uc900\uc218 \uc0ac\ud56d\uc740 \ubc95\uc778\uc138\uc640 \ubd80\uac00\uac00\uce58\uc138(VAT)\uc5d0\ub9cc \uad6d\ud55c\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc218\uc785 \uac70\ub798\uc5d0\ub294 \uc218\uc785\uad00\uc138(Bea Masuk), \uc218\uc785 \ubd80\uac00\uac00\uce58\uc138(PPN impor), \ud2b9\uc815 \uc0ac\uce58\ud488\uc5d0 \ubd80\uacfc\ub418\ub294 \uc0ac\uce58\ud488 \ud310\ub9e4\uc138(PPnBM), \uadf8\ub9ac\uace0 \uc81c22\uc870 \uc18c\ub4dd\uc138(PPh 22)\uac00 \ud3ec\ud568\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc138\uae08\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \ud1b5\uad00 \uacfc\uc815\uc5d0\uc11c \ucc98\ub9ac\ub418\uc9c0\ub9cc, \uadc0\uc0ac\uc758 \uc138\ubb34 \uae30\ub85d \ubc0f \uc5f0\uac04 \uc7ac\uc815 \uc815\uc0b0\uc5d0\ub294 \uc5ec\uc804\ud788 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc774\ub294 \ud2b9\ud788 \ubb34\uc5ed, \uc81c\uc870, \uac74\uc124, \uc219\ubc15 \ubc0f \uc18c\ub9e4 \ubd84\uc57c\uc758 PT PMA \uae30\uc5c5\ub4e4\uc5d0\uac8c \uc911\uc694\ud55c \uc0ac\ud56d\uc785\ub2c8\ub2e4. \uc138\uad00 \uc11c\ub958, \uc218\uc785 \uc2e0\uace0\uc11c, \uc138\uae08 \ub0a9\ubd80 \uc601\uc218\uc99d(\uccad\uad6c \ucf54\ub4dc) \ub4f1\uc744 \ubcf4\uad00\ud558\uace0, <strong>\uc0c1\uc5c5 \uc1a1\uc7a5<\/strong> \ud574\uc678 \uacf5\uae09\uc5c5\uccb4\ub85c\ubd80\ud130 \ubc1b\uc740 \uc0c1\ud488 \ubc0f \uacf5\uae09\uc5c5\uccb4 \uacc4\uc57d\uc11c\ub97c \ud55c\ub370 \uc815\ub9ac\ud574 \ub450\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc0c1\uc5c5 \uc1a1\uc7a5\uc740 \uc138\uad00\uc774 \uacfc\uc138 \uac00\uaca9\uc744 \uc0b0\uc815\ud560 \ub54c \uc8fc\ub85c \uc0ac\uc6a9\ud558\ub294 \uc11c\ub958\uc774\uba70, \ud68c\uacc4\uc0ac\ub3c4 \uc5f0\ub9d0\uc5d0 \uc218\uc785 \ube44\uc6a9, \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138(Pajak Masukan), \uc7ac\uace0 \uac00\uce58, \uc120\ub0a9 \uc18c\ub4dd\uc138\ub97c \uc815\uc0b0\ud558\ub294 \ub370 \uc774 \uc11c\ub958\uac00 \ud544\uc694\ud569\ub2c8\ub2e4. \uc0c1\uc5c5 \uc1a1\uc7a5\uc774 \ub204\ub77d\ub418\uac70\ub098 \ub0b4\uc6a9\uc774 \uc77c\uce58\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0, \uc138\uad00 \uae30\ub85d\uacfc \uc138\ubb34 \uc2e0\uace0 \ub0b4\uc6a9 \uc0ac\uc774\uc5d0 \ubd88\uc77c\uce58\uac00 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc73c\uba70, \uc774\ub294 \uc138\ubb34 \uc870\uc0ac\uc758 \ud754\ud55c \uc6d0\uc778\uc774 \ub429\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"pt-pma-tax-filing-deadlines\"><strong>PT \ubc0f PMA \uc138\uae08 \uc2e0\uace0 \ub9c8\uac10\uc77c<\/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=\"\uc778\ub3c4\ub124\uc2dc\uc544\uc758 \ub0a9\ubd80 \uae30\ud55c, \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0 \uae30\ud55c \ubc0f \uc5f0\uac04 \ubc95\uc778\uc138 \uc2e0\uace0 \uae30\ud55c\uc744 \ubcf4\uc5ec\uc8fc\ub294 PT PMA \uc138\uae08 \uc2e0\uace0 \uae30\ud55c \uc778\ud3ec\uadf8\ub798\ud53d.\" 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>\uc138\uae08 \uc2e0\uace0\uc11c<\/strong><\/td><td><strong>\uc81c\ucd9c \ub9c8\uac10\uc77c<\/strong><\/td><\/tr><tr><td>\ubc95\uc778 \uc5f0\uac04 \uc138\uae08 \uc2e0\uace0\uc11c (SPT Tahunan Badan)<\/td><td>\uacfc\uc138 \uc5f0\ub3c4 \uc885\ub8cc \ud6c4 4\uac1c\uc6d4 (\uc591\ub825 \uc5f0\ub3c4 \uae30\uc900 \uae30\uc5c5\uc758 \uacbd\uc6b0 4\uc6d4 30\uc77c)<\/td><\/tr><tr><td>PPh 21\/26 (\uadfc\ub85c\uc790 \/ \uc678\uad6d\uc778 \uc6d0\ucc9c\uc9d5\uc218)<\/td><td>\ub2e4\uc74c \ub2ec 20\uc77c<\/td><\/tr><tr><td>PPh 23 \/ 26 (\uc11c\ube44\uc2a4 \/ \ud574\uc678 \uc6d0\ucc9c\uc9d5\uc218)<\/td><td>\ub2e4\uc74c \ub2ec 20\uc77c<\/td><\/tr><tr><td>PPh 25 (\ubc95\uc778\uc138 \uc6d4\ubcc4 \ubd84\ub0a9)<\/td><td>\ub2e4\uc74c \ub2ec 20\uc77c<\/td><\/tr><tr><td>\uc81c4\uc870 \uc81c2\ud56d \ucd5c\uc885 \uc18c\ub4dd\uc138<\/td><td>\ub2e4\uc74c \ub2ec 20\uc77c<\/td><\/tr><tr><td>\ubd80\uac00\uac00\uce58\uc138 \/ PPnBM<\/td><td>\ub2e4\uc74c \ub2ec \ub9d0<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\ub0a9\ubd80 \uae30\ud55c\uacfc \uc2e0\uace0 \uae30\ud55c\uc740 \uc11c\ub85c \ub2e4\ub985\ub2c8\ub2e4. \uc774\ub294 \ub9ce\uc740 \ud30c\ud2b8\ud0c0\uc784 PMA\ub4e4\uc774 \uc2e4\uc218\ub97c \uc800\uc9c0\ub974\ub294 \uc2e4\uc9c8\uc801\uc778 \ucc28\uc774\uc810\uc785\ub2c8\ub2e4. \ubcf4\ub2e4 \uba85\ud655\ud558\uac8c \uc815\ub9ac\ud574 \ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4:<\/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 \ub9c8\uac10\uc77c<\/strong><\/td><td><strong>\uc81c\ucd9c \ub9c8\uac10\uc77c<\/strong><\/td><\/tr><tr><td>PPh 21 \/ 26<\/td><td>\uc77c\ubc18\uc801\uc73c\ub85c \ub2e4\uc74c \ub2ec 15\uc77c\uae4c\uc9c0<\/td><td>\ub2e4\uc74c \ub2ec 20\uc77c\uae4c\uc9c0<\/td><\/tr><tr><td>PPh 23 \/ 26<\/td><td>\uc77c\ubc18\uc801\uc73c\ub85c \ub2e4\uc74c \ub2ec 15\uc77c\uae4c\uc9c0<\/td><td>\ub2e4\uc74c \ub2ec 20\uc77c\uae4c\uc9c0<\/td><\/tr><tr><td>PPh 25<\/td><td>\uc77c\ubc18\uc801\uc73c\ub85c \ub2e4\uc74c \ub2ec 15\uc77c\uae4c\uc9c0<\/td><td>\ub2e4\uc74c \ub2ec 20\uc77c\uae4c\uc9c0<\/td><\/tr><tr><td>\uc81c4\uc870 \uc81c2\ud56d \ucd5c\uc885\uc138<\/td><td>\uc77c\ubc18\uc801\uc73c\ub85c \ub2e4\uc74c \ub2ec 15\uc77c\uae4c\uc9c0<\/td><td>\ub2e4\uc74c \ub2ec 20\uc77c\uae4c\uc9c0<\/td><\/tr><tr><td>\ubd80\uac00\uac00\uce58\uc138 \/ PPN<\/td><td>\ubd80\uac00\uc138 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uae30 \uc804\uc5d0<\/td><td>\ub2e4\uc74c \ub2ec \ub9d0<\/td><\/tr><tr><td>\ubc95\uc778 \uc5f0\uac04 CIT \/ SPT<\/td><td>\uc5f0\uac04 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uae30 \uc804\uc5d0<\/td><td>\ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc 4\uac1c\uc6d4 \ud6c4<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\ub0a9\ubd80 \uae30\ud55c\uc744 \ucd08\uacfc\ud560 \uacbd\uc6b0, \ud574\ub2f9 \uc6d4\uc758 \uc7ac\ubb34\ubd80(MoF) \uae30\uc900 \uae08\ub9ac\uc5d0 \uac00\uc0b0 \uc774\uc790\ub97c \ub354\ud55c \uae08\uc561\uc73c\ub85c \uacc4\uc0b0\ub41c \uc774\uc790 \ubc8c\uae08\uc774 \ucd5c\ub300 24\uac1c\uc6d4\uae4c\uc9c0 \ubd80\uacfc\ub429\ub2c8\ub2e4. \uc2e0\uace0 \uae30\ud55c\uc744 \ub118\uae38 \uacbd\uc6b0 \ubcc4\ub3c4\uc758 \ud589\uc815 \uacfc\ud0dc\ub8cc\uac00 \ubd80\uacfc\ub429\ub2c8\ub2e4: \ub300\ubd80\ubd84\uc758 \uc6d4\ubcc4 \uc2e0\uace0\uc11c\uc758 \uacbd\uc6b0 100,000\ub8e8\ud53c\uc544, \ubd80\uac00\uac00\uce58\uc138(VAT) \uc2e0\uace0 \uc9c0\uc5f0 \uc2dc 500,000\ub8e8\ud53c\uc544, \ubc95\uc778\uc138(CIT) \uc5f0\uac04 \uc2e0\uace0 \uc9c0\uc5f0 \uc2dc 1,000,000\ub8e8\ud53c\uc544\uc785\ub2c8\ub2e4. \uc7ac\ubb34\ubd80(MoF) \uc774\uc790\uc728\uc740 \uc8fc\uae30\uc801\uc73c\ub85c \uc870\uc815\ub418\ubbc0\ub85c, \ud604\uc7ac \uc801\uc6a9\ub418\ub294 \uc774\uc790\uc728\uc740 \ub2f4\ub2f9 \ud68c\uacc4\uc0ac\uc5d0\uac8c \ud655\uc778\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uacb0\uc81c \ubc29\uc2dd\uc5d0 \uad00\ud55c \uc2e4\uc6a9\uc801\uc778 \uc815\ubcf4 \ud558\ub098: \uc778\ub3c4\ub124\uc2dc\uc544\uc5d0\uc11c\ub294 \uc138\uae08\uc744 \ub2e4\uc74c\uc744 \ud1b5\ud574 \ub0a9\ubd80\ud569\ub2c8\ub2e4. <strong>\uc740\ud589\uc758 \uc778\uc2dd<\/strong>, DJP\ub97c \ub300\uc2e0\ud558\uc5ec \uc138\uae08 \ub0a9\ubd80\ub97c \uc218\ub0a9\ud560 \uad8c\ud55c\uc744 \ubd80\uc5ec\ubc1b\uc740 \uc815\ubd80 \uc9c0\uc815 \uc740\ud589 \ub610\ub294 \uacb0\uc81c \ucc44\ub110.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ub0a9\ubd80\ub294 Coretax\uc5d0\uc11c \uccad\uad6c \ucf54\ub4dc(Kode Billing)\ub97c \uc0dd\uc131\ud55c \ud6c4, \uc740\ud589(bank persepsi) \ub610\ub294 \uc2b9\uc778\ub41c \uc804\uc790 \uacb0\uc81c \ucc44\ub110\uc744 \ud1b5\ud574 \uc815\uc0b0\ud558\ub294 \ubc29\uc2dd\uc73c\ub85c \uc774\ub8e8\uc5b4\uc9d1\ub2c8\ub2e4. \uadc0\uc0ac\uc758 PT PMA\uac00 \ud2b9\uc815 \uc138\ubaa9\uc5d0\uc11c \uacfc\ub0a9\uae08\uc774 \ubc1c\uc0dd\ud558\uc5ec \uc774\ub97c \ub2e4\ub978 \uc138\ubaa9\uc758 \ub0a9\ubd80 \uc758\ubb34\uc5d0 \ucda9\ub2f9\ud558\uace0\uc790 \ud558\ub294 \uacbd\uc6b0, \uc774\ub294 \ub2e4\uc74c\uc744 \ud1b5\ud574 \ucc98\ub9ac\ub429\ub2c8\ub2e4. <strong>\uc804\ud45c \uc774\uccb4<\/strong> (\uc138\uae08 \uacc4\uc815\uacfc\ubaa9 \uc774\uccb4), \ud604\uae08 \ud658\uae09\uc744 \ubc1b\ub294 \ub300\uc2e0 \uc138\ubb34 \uacc4\uc815\uacfc\ubaa9 \uac04\uc5d0 \uc138\uc561 \uacf5\uc81c\uc561\uc744 \uc774\uc804\ud574 \ub2ec\ub77c\uace0 DJP\uc5d0 \uacf5\uc2dd\uc801\uc73c\ub85c \uc694\uccad\ud558\ub294 \uac83.<\/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, e-Faktur, e-Bupot: PT PMA \uc0ac\uc5c5\uc8fc\uac00 \uc54c\uc544\uc57c \ud560 \uc0ac\ud56d<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\ud55c\ub3d9\uc548 \uc778\ub3c4\ub124\uc2dc\uc544 \uc138\ubb34 \ud589\uc815 \uc5c5\ubb34\ub97c \ucc98\ub9ac\ud558\uc9c0 \uc54a\uc73c\uc168\ub2e4\uba74, \uadf8 \uc0c1\ud669\uc774 \uc0c1\ub2f9\ud788 \ub2ec\ub77c\uc84c\uc744 \uac83\uc785\ub2c8\ub2e4. Coretax\ub294 DJP\uc758 \ud1b5\ud569 \uc138\ubb34 \ud589\uc815 \uc2dc\uc2a4\ud15c\uc785\ub2c8\ub2e4. \uc774 \uc2dc\uc2a4\ud15c\uc740 \ub0a9\uc138\uc790 \ub4f1\ub85d, SPT \uc81c\ucd9c, \uc138\uae08 \ub0a9\ubd80, \ub0a9\uc138\uc790 \uacc4\uc815 \uad00\ub9ac, \uc138\ubb34 \uc870\uc0ac \ubc0f \uc9d5\uc218 \ub4f1 \uc8fc\uc694 \uc138\ubb34 \uc808\ucc28\ub97c \ud558\ub098\uc758 \ud50c\ub7ab\ud3fc\uc73c\ub85c \ud1b5\ud569\ud569\ub2c8\ub2e4. PT PMA\uc758 \uacbd\uc6b0, \uc774\ub294 \uc138\uae08 \uc2e0\uace0\ub97c \uc2dc\uc791\ud558\uae30 \uc804\uc5d0 NPWP, \uc774\uc0ac \uc811\uadfc \uad8c\ud55c, DJP \uc2b9\uc778 \ucf54\ub4dc(Kode Otorisasi DJP), \uc138\ubb34 \uc5ed\ud560, PKP \uc9c0\uc704, \ub0a9\ubd80 \ub0b4\uc5ed \ubc0f \uc2e0\uace0 \uae30\ub85d\uc744 \uc815\uae30\uc801\uc73c\ub85c \ud655\uc778\ud574\uc57c \ud568\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ub0a9\uc138\uc790 \uacc4\uc815 \uad00\ub9ac(TAM) \uae30\ub2a5\uc740 \uc138\uae08\uc5d0 \ub300\ud55c \uc740\ud589 \uac70\ub798 \ub0b4\uc5ed\uc11c\uc640 \ube44\uc2b7\ud558\ub2e4\uace0 \uc0dd\uac01\ud558\uc2dc\uba74 \ub429\ub2c8\ub2e4. \uc774 \uae30\ub2a5\uc744 \ud1b5\ud574 \ubaa8\ub4e0 \uc138\ubaa9\uc5d0 \uac78\uce5c \uc2e4\uc2dc\uac04 \ub0a9\uc138 \ud604\ud669\uc744 \ud55c\ub208\uc5d0 \ud655\uc778\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\uc81c DJP\ub294 \uc774\uc804\ubcf4\ub2e4 \ub0a9\uc138\uc790\uc758 \uc7ac\ubb34 \uc0c1\ud669\uc744 \ud6e8\uc52c \ub354 \uba74\ubc00\ud788 \ud30c\uc545\ud560 \uc218 \uc788\uac8c \ub418\uc5c8\uc73c\uba70, \uc2e0\uace0 \ub0b4\uc6a9 \uac04\uc758 \ubd88\uc77c\uce58\ub97c \ub354 \uc27d\uac8c \ud30c\uc545\ud560 \uc218 \uc788\uac8c \ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc2e4\ubb34\uc0c1 \ubcc0\uacbd\ub41c \uc0ac\ud56d\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4. \uc138\uae08 \ub4f1\ub85d, \uc138\uae08 \uc2e0\uace0\uc11c(SPT) \uc81c\ucd9c, \ub0a9\ubd80, \uc138\ubb34\uc870\uc0ac \uad00\ub828 \uc18c\ud1b5, \ubb38\uc11c \ud750\ub984 \ub4f1\uc774 \ubaa8\ub450 \uc774 \uc2dc\uc2a4\ud15c\uc744 \ud1b5\ud574 \ucc98\ub9ac\ub429\ub2c8\ub2e4. PT PMA\uc758 \uacbd\uc6b0, \uc774\ub294 \uc2e0\uace0\ub97c \uc2dc\uc791\ud558\uae30 \uc804\uc5d0 NPWP, \uc774\uc0ac \uc811\uadfc \uad8c\ud55c, Kode Otorisasi DJP(KODJP), \uc138\ubb34 \uc5ed\ud560 \ubc0f PKP \uc0c1\ud0dc\uac00 \uc2dc\uc2a4\ud15c \ub0b4\uc5d0\uc11c \ud655\uc778\ub418\uace0 \ucd5c\uc2e0 \uc0c1\ud0dc\ub85c \uc720\uc9c0\ub418\uc5b4\uc57c \ud568\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc900\ube44\ud574\uc57c \ud560 \uc0ac\ud56d:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\uc774\uc0ac\ub97c \uc704\ud55c \uc720\ud6a8\ud55c NPWP \ubc0f \u2018sertifikat elektronik\u2019(\uc804\uc790 \uc778\uc99d\uc11c)\uac00 \uc788\ub294 \uc778\uc99d\ub41c Coretax \uacc4\uc815<\/li>\n\n\n\n<li>OSS-RBA\uc5d0\uc11c \ubc1c\uae09\ud55c NIB(\uc0ac\uc5c5\uc790 \ub4f1\ub85d \ubc88\ud638)<\/li>\n\n\n\n<li>\uc2dc\uc2a4\ud15c\uc5d0\uc11c \ud68c\uc0ac \ub4f1\uae30 \uc815\ubcf4 \ubc0f \uc774\uc0ac \uc815\ubcf4\uac00 \ud655\uc778\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/li>\n\n\n\n<li>\uae09\uc5ec \uae30\ub85d\uc774 PPh 21 \uc2e0\uace0 \ub0b4\uc5ed\uacfc \ub3d9\uae30\ud654\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/li>\n\n\n\n<li>PPh 23 \uc6d0\ucc9c\uc9d5\uc218\ub97c \uc785\uc99d\ud558\uae30 \uc704\ud55c \uacf5\uae09\uc5c5\uccb4 \uccad\uad6c\uc11c \ubc0f \uacc4\uc57d\uc11c<\/li>\n\n\n\n<li>PKP\uc778 \uacbd\uc6b0 e-Faktur \uc811\uc18d \uc815\ubcf4 \ubc0f NSFP(\uc138\uae08 \uacc4\uc0b0\uc11c \ubc88\ud638 \uc77c\ub828\ubc88\ud638)<\/li>\n\n\n\n<li>\uc5f0\uac04 \uc81c\ucd9c\uc6a9 \uc7ac\ubb34\uc81c\ud45c \ubc0f \ud68c\uacc4 \uc815\uc0b0<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">e-Bupot \uc2dc\uc2a4\ud15c\uc740 \uad00\ub828 \uc6d0\ucc9c\uc9d5\uc218 \uac70\ub798\uc5d0 \ub300\ud55c \uc6d0\ucc9c\uc9d5\uc218 \uc99d\uba85\uc11c(bukti potong)\ub97c \ubc1c\uae09\ud558\ub294 \ub370 \uc0ac\uc6a9\ub429\ub2c8\ub2e4. \uacf5\uae09\uc5c5\uccb4 \uad00\ub828 \uc6d0\ucc9c\uc9d5\uc218\uc138\uc640 \uc9c1\uc6d0 \uae09\uc5ec \uc6d0\ucc9c\uc9d5\uc218\ub294 \ubcf4\uace0 \uc808\ucc28\uac00 \ub2e4\ub97c \uc218 \uc788\uc73c\ubbc0\ub85c \uc8fc\uc758 \uae4a\uac8c \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4. SPT Masa Unifikasi \uc81c\ub3c4 \ud558\uc5d0\uc11c\ub294 \uc5ec\ub7ec \uc720\ud615\uc758 \uc6d0\ucc9c\uc9d5\uc218\uc138\uac00 \ub2e8\uc77c \uc6d4\ubcc4 \uc2e0\uace0\uc11c\ub85c \ud1b5\ud569\ub418\uc9c0\ub9cc, \uadc0\uc0ac\uc758 PT PMA\uc5d0 \uc801\uc6a9\ub418\ub294 \uc138\uae08 \uc720\ud615\uc774 \ubb34\uc5c7\uc778\uc9c0 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \ubc18\ub4dc\uc2dc \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"transfer-pricing-for-pt-pma\"><strong>PT PMA\uc5d0 \ub300\ud55c \uc774\uc804\uac00\uaca9 \uacb0\uc815<\/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\ub97c \uc704\ud55c \uc774\uc804\uac00\uaca9 \uc778\ud3ec\uadf8\ub798\ud53d\uc73c\ub85c, \uad00\ub828 \ub2f9\uc0ac\uc790 \uac04 \uac70\ub798, \ubaa8\ud68c\uc0ac \uc218\uc218\ub8cc, \ub85c\uc5f4\ud2f0, \ub300\ucd9c \ubc0f \uad00\ub828 \ubb38\uc11c\ub97c \ubcf4\uc5ec\uc90d\ub2c8\ub2e4.\" 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\uac00 \uad00\ub828 \ub2f9\uc0ac\uc790, \ubaa8\ud68c\uc0ac, \uacc4\uc5f4\uc0ac \ub610\ub294 \uacf5\ub3d9 \uc8fc\uc8fc\ub97c \uac00\uc9c4 \ubc95\uc778\uacfc \uac70\ub798\ub97c \ud558\ub294 \uacbd\uc6b0, \uc774\uc804\uac00\uaca9 \uaddc\uc815\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc778\ub3c4\ub124\uc2dc\uc544\ub294 \uc774\ub7ec\ud55c \uac70\ub798\uc758 \uac00\uaca9\uc774 \ub9c8\uce58 \ube44\uad00\ub828 \ub2f9\uc0ac\uc790 \uac04\uc5d0 \uc774\ub8e8\uc5b4\uc9c4 \uac83\ucc98\ub7fc \ucc45\uc815\ub418\uc5b4\uc57c \ud55c\ub2e4\uace0 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4(\uc815\uc0c1\uac70\ub798 \uc6d0\uce59).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"when-transfer-pricing-documentation-is-required\"><strong>\uc774\uc804\uac00\uaca9 \ubb38\uc11c\ud654\uac00 \ud544\uc694\ud55c \uacbd\uc6b0<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\uc7ac\ubb34\ubd80 \uc7a5\uad00\ub839 \uc81c172\/2023\ud638\uc5d0 \ub530\ub77c, \ud2b9\uc815 \uae30\uc900\uc561\uc744 \ucd08\uacfc\ud558\ub294 \uad00\ub828\uc790 \uac70\ub798\uac00 \uc788\ub294 PT PMA\ub294 \ub2e4\uc74c\uc744 \uc791\uc131\ud574\uc57c \ud55c\ub2e4. <strong>\ub9c8\uc2a4\ud130 \ud30c\uc77c<\/strong> \uadf8\ub9ac\uace0 <strong>\ub85c\uceec \ud30c\uc77c<\/strong>. \ud2b9\uc815 \uc5f0\uacb0 \ub9e4\ucd9c \uae30\uc900\uc744 \ucd08\uacfc\ud558\ub294 \ub2e4\uad6d\uc801 \uadf8\ub8f9\uc5d0 \uc18d\ud55c \uae30\uc5c5\ub4e4\ub3c4 \uad6d\uac00\ubcc4 \ubcf4\uace0(CbCR)\ub97c \uc81c\ucd9c\ud574\uc57c \ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc774\ub97c \uc720\ubc1c\ud558\ub294 \uc77c\ubc18\uc801\uc778 \uad00\ub828\uc790 \uac70\ub798\ub85c\ub294 \ubaa8\ud68c\uc0ac\uc5d0 \uc9c0\uae09\ud558\ub294 \uad00\ub9ac \uc218\uc218\ub8cc, \ube0c\ub79c\ub4dc \ub610\ub294 \uae30\uc220 \uc0ac\uc6a9\uc5d0 \ub300\ud55c \ub85c\uc5f4\ud2f0, \uc8fc\uc8fc \ub300\ucd9c\uc5d0 \ub300\ud55c \uc774\uc790, \uacc4\uc5f4\uc0ac \uac04 \uc11c\ube44\uc2a4 \uc218\uc218\ub8cc, \uadf8\ub9ac\uace0 \ube44\uc2dc\uc7a5 \uac00\uaca9\uc73c\ub85c \uc774\ub8e8\uc5b4\uc9c0\ub294 \uc0c1\ud488\uc758 \ub9e4\uc785 \ub610\ub294 \ub9e4\uac01 \ub4f1\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ubb38\uc11c\uc5d0\ub294 \ub2e8\uc21c\ud788 \uac00\uaca9\uc774 \uc5bc\ub9c8\uc600\ub294\uc9c0\ub9cc\uc774 \uc544\ub2c8\ub77c, \uadf8 \uac00\uaca9\uc774 \uc65c \uc801\uc815\ud588\ub294\uc9c0\ub3c4 \uba85\uc2dc\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \u201c\ubd80\ubaa8\ub2d8\uc774 \uc6b0\ub9ac\uc5d0\uac8c \uc774\ub9cc\ud07c \uccad\uad6c\ud558\uc168\ub2e4\u201d\ub294 \uc124\uba85\ub9cc\uc73c\ub85c\ub294 \ucda9\ubd84\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ubca4\uce58\ub9c8\ud06c \ubd84\uc11d, \uc720\uc0ac \uac70\ub798 \ub370\uc774\ud130, \uacc4\uc5f4\uc0ac \uac04 \uacc4\uc57d\uc11c, \uadf8\ub9ac\uace0 \ub300\uac00\ub97c \uc9c0\ubd88\ud55c \uc11c\ube44\uc2a4\uc5d0 \ub300\ud574 \uc2e4\uc81c\ub85c \uacbd\uc81c\uc801 \uc2e4\uccb4\uc640 \uc774\uc775\uc744 \uc5bb\uc5c8\uc74c\uc744 \uc785\uc99d\ud558\ub294 \uc790\ub8cc\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ub300\uaddc\ubaa8 \ub2e4\uad6d\uc801 \uae30\uc5c5 \uadf8\ub8f9\uc758 \uacbd\uc6b0, \uc8fc\uc758\ud574\uc57c \ud560 \uc0ac\ud56d\uc774 \ud558\ub098 \ub354 \uc788\uc2b5\ub2c8\ub2e4. \uc778\ub3c4\ub124\uc2dc\uc544\ub294 \uae00\ub85c\ubc8c \ucd5c\uc800\uc138\uc728 \uccb4\uacc4(\ud544\ub7ec 2)\uc5d0 \uad00\ud55c \uad6d\ub0b4 \uaddc\uc815\uc744 \uc81c\uc815\ud588\uc2b5\ub2c8\ub2e4. \uc18c\ub4dd \ud3ec\ud568 \uaddc\uc815(IIR)\uacfc \uc801\uaca9 \uad6d\ub0b4 \ucd5c\uc800\uc138 \ubcf4\ucda9\uc138(QDMTT)\ub294 2025\ub144\ubd80\ud130, \uacfc\uc18c\uacfc\uc138 \uc774\uc775 \uaddc\uc815(UTPR)\uc740 2026\ub144\ubd80\ud130 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc774\ub294 \uc5f0\uac04 \uc5f0\uacb0 \ub9e4\ucd9c\uc561\uc774 7\uc5b5 5\ucc9c\ub9cc \uc720\ub85c \uc774\uc0c1\uc778 \ub300\uaddc\ubaa8 \ub2e4\uad6d\uc801 \uae30\uc5c5 \uadf8\ub8f9\uc5d0\ub9cc \uc801\uc6a9\ub418\uc9c0\ub9cc, \uadc0\uc0ac\uc758 PT PMA\uac00 \ud574\ub2f9 \uadf8\ub8f9\uc5d0 \uc18d\ud574 \uc788\ub2e4\uba74 \uc774\ub7ec\ud55c \ub9e5\ub77d\uc5d0\uc11c \uc774\uc804\uac00\uaca9 \ubc0f \uacc4\uc5f4\uc0ac \uac04 \uad6c\uc870\ub97c \uc7ac\uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"common-pt-pma-tax-mistakes\"><strong>PT\u00b7PMA \uc138\uae08 \uad00\ub828 \ud754\ud55c \uc2e4\uc218<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"assuming-tax-obligations-start-with-revenue\"><strong>\uc138\uae08 \ub0a9\ubd80\uc758 \uc758\ubb34\ub294 \uc218\uc775\uc5d0\uc11c \uc2dc\uc791\ub41c\ub2e4\uace0 \uac00\uc815\ud560 \ub54c<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\uc138\uae08 \ub0a9\ubd80\uc758 \uc758\ubb34\ub294 \ub9e4\ucd9c\uc744 \uae30\ub2e4\ub824\uc8fc\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc0c8\ub85c \uc124\ub9bd\ub41c PT PMA\ub294 \ub2e8 1\ub8e8\ud53c\uc544\uc758 \uc218\uc775\ub3c4 \ubc1c\uc0dd\ud558\uae30 \uc804\uc774\ub77c\ub3c4, \ud2b9\ud788 Coretax\uc5d0 \ub4f1\ub85d\ub41c \ud68c\uc0ac\uc758 \ud604\uc7ac \uc138\uae08 \uc758\ubb34\uc5d0 \ub530\ub77c \uc5f0\uac04 \ubc95\uc778\uc138 \uc2e0\uace0 \ubc0f \ud2b9\uc815 \uc6d4\ubcc4 \uc138\uae08 \uc2e0\uace0 \uc758\ubb34\uac00 \uc788\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uad00\ud560 KPP(\uc9c0\uc5ed \uc138\ubb34\uc11c) \ub610\ub294 Coretax \uacc4\uc815\uc744 \ud1b5\ud574 \uc5b4\ub5a4 \uc138\ubaa9\uc774 \uc801\uc6a9 \ub300\uc0c1\uc778\uc9c0 \ud655\uc778\ud558\uc2ed\uc2dc\uc624. \uc0c8\ub85c \ub4f1\ub85d\ub41c \ub9ce\uc740 PT PMA \uae30\uc5c5\ub4e4\uc740 \ud574\ub2f9 \uc138\ubaa9\uc774 \uc801\uc6a9\ub418\uc9c0 \uc54a\ub294\ub2e4\uace0 \uc0dd\uac01\ud588\ub358 \uae30\uac04\uc5d0 \ub300\ud574 \uc2e0\uace0 \uc9c0\uc5f0 \uacfc\ud0dc\ub8cc\ub97c \ubd80\uacfc\ubc1b\uc73c\uba70 \uc774 \uc0ac\uc2e4\uc744 \ubf08\uc800\ub9ac\uac8c \uae68\ub2eb\uace4 \ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"ignoring-the-monthly-withholding-tax\"><strong>\uc6d4\ubcc4 \uc6d0\ucc9c\uc9d5\uc218\uc138 \ubb34\uc2dc<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uacf5\uae09\uc5c5\uccb4 \ub300\uae08 \uc9c0\uae09\uc774 \ub2e8 \ud55c \uac74\uc774\ub4e0, \uae09\uc5ec \uc9c0\uae09\uc774 \ub2e8 \ud55c \uac74\uc774\ub4e0, \uadf8 \ub2ec\uc5d0\ub294 PPh 23 \ub610\ub294 PPh 21 \uc2e0\uace0 \uc758\ubb34\uac00 \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \ud68c\uc0ac\ub97c \uc9c1\uc811 \uc6b4\uc601\ud558\ub294 \uc678\uad6d\uc778 \ud22c\uc790\uc790\ub4e4\uc740 \uccad\uad6c\uc11c \uc9c0\uae09 \uac74\uc218\uac00 \uc801\ub2e4\ub294 \uc774\uc720\ub85c \uc2e0\uace0\ud560 \ub0b4\uc6a9\uc774 \uc5c6\ub2e4\uace0 \uac00\uc815\ud558\uace0, \uc218\uac1c\uc6d4 \ub3d9\uc548 \uc6d4\ubcc4 \uc2e0\uace0\ub97c \ud558\uc9c0 \uc54a\ub294 \uacbd\uc6b0\uac00 \uc788\uc2b5\ub2c8\ub2e4. \uc778\ub3c4\ub124\uc2dc\uc544 \uad6d\uc138\uccad(DJP)\uc758 Coretax \uc2dc\uc2a4\ud15c\uc740 \uc9c0\uae09 \ub370\uc774\ud130\uc640 \uc2e0\uace0 \ub0b4\uc5ed \uac04\uc758 \ubd88\uc77c\uce58\ub97c \uac10\uc9c0\ud558\uba70, \uc6d4\ubcc4 \uc2e0\uace0\uc11c \ubbf8\uc81c\ucd9c\uc740 \ud754\ud55c <strong>\uc138\ubb34\uc870\uc0ac \uc720\ubc1c \uc694\uc778<\/strong> \uc774\ub85c \uc778\ud574 \uadc0\uc0ac\uc758 \uc804\uccb4 \uaddc\uc815 \uc900\uc218 \uae30\ub85d\uc774 \uac80\ud1a0 \ub300\uc0c1\uc774 \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"applying-treaty-rates-without-a-valid-form-dgt\"><strong>\uc720\ud6a8\ud55c DGT \uc591\uc2dd \uc5c6\uc774 \uc870\uc57d \uc138\uc728\uc744 \uc801\uc6a9\ud558\ub294 \uacbd\uc6b0<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\uc774\ub294 \uc774\ubbf8 \uc798 \uc54c\ub824\uc9c4 \ubb38\uc81c\uc785\ub2c8\ub2e4. PT PMA\ub294 \uc778\ub3c4\ub124\uc2dc\uc544-\ub124\ub35c\ub780\ub4dc \uc870\uc138\uc870\uc57d\uc744 \uadfc\uac70\ub85c \ub124\ub35c\ub780\ub4dc \ubaa8\ud68c\uc0ac\uc5d0 \uc9c0\uae09\ud558\ub294 \ubc30\ub2f9\uae08\uc5d0 \ub300\ud55c PPh 26 \uc6d0\ucc9c\uc9d5\uc218\uc561\uc744 20%\uc5d0\uc11c 10%\ub85c \uac10\uc561\ud588\uc73c\ub098, \uc9c0\uae09 \uc804\uc5d0 \uc591\uc2dd DGT\ub97c \ucde8\ub4dd\ud558\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4. DJP\ub294 \uc870\uc57d\uc0c1\uc758 \ud61c\ud0dd\uc744 \uc804\uc801\uc73c\ub85c \uc778\uc815\ud558\uc9c0 \uc54a\uc744 \uc218 \uc788\uc73c\uba70, \uc774 \uacbd\uc6b0 20% \uc804\uc561\uc5d0 \ubc8c\uae08\uacfc \uc774\uc790\ub97c \ub354\ud55c \uae08\uc561\uc744 \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"treating-accounting-profit-as-taxable-profit\"><strong>\ud68c\uacc4\uc0c1 \uc774\uc775\uc744 \uacfc\uc138\uc18c\ub4dd\uc73c\ub85c \uac04\uc8fc<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\uc774\ub85c \uc778\ud574 \uc778\ub3c4\ub124\uc2dc\uc544 \uc138\ubb34 \uacbd\ud5d8\uc774 \uc5c6\ub294 \uc7ac\ubb34\ud300\uc740 \ub09c\uad00\uc5d0 \ubd09\ucc29\ud558\uac8c \ub429\ub2c8\ub2e4. \uc190\uc775\uacc4\uc0b0\uc11c(P&amp;L)\uc0c1\uc758 \uc21c\uc774\uc775\uc740 \ucd9c\ubc1c\uc810\uc77c \ubfd0, \ucd5c\uc885 \ub2f5\uc774 \uc544\ub2d9\ub2c8\ub2e4. \uc138\ubb34\uc0c1 \uc870\uc815\uc774 \uc801\uc6a9\ub418\uc5b4\uc57c \ud558\uba70, \uc77c\ubd80 \ube44\uc6a9\uc740 \ub2e4\uc2dc \uac00\uc0b0\ub418\uc5b4\uc57c \ud558\uace0, \uc77c\ubd80 \uc218\uc775\uc740 \uc870\uc815\ub420 \uc218\ub3c4 \uc788\uc2b5\ub2c8\ub2e4. \uc801\uc808\ud55c \uc138\ubb34 \uc870\uc815 \uc808\ucc28 \uc5c6\uc774 \ud68c\uacc4\uc0c1 \uc774\uc775\uc744 \uadf8\ub300\ub85c \uc0ac\uc6a9\ud558\uc5ec \uc5f0\uac04 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\ub294 \uac83\uc740 \uc798 \uc54c\ub824\uc9c4 <strong>\uc138\ubb34\uc870\uc0ac \uc720\ubc1c \uc694\uc778<\/strong>. \uc138\ubb34\uc870\uc0ac \uacfc\uc815\uc5d0\uc11c DJP\uac00 \uc774\ub7ec\ud55c \ubd88\uc77c\uce58\ub97c \ubc1c\uacac\ud560 \uacbd\uc6b0, \ub2e4\uc74c\uacfc \uac19\uc740 \uc870\uce58\ub97c \ucde8\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. <strong>SKPKB<\/strong> (Surat Ketetapan Pajak Kurang Bayar), \uc989 \ubbf8\ub0a9 \uc138\uae08 \uacfc\uc138 \uacb0\uc815\uc11c\ub85c, \ubbf8\ub0a9 \uc138\uae08\uc5d0 \uc774\uc790 \ubc0f \uacfc\ud0dc\ub8cc\ub97c \ub354\ud55c \uae08\uc561\uc744 \ud655\uc815\ud558\ub294 \ubb38\uc11c\uc785\ub2c8\ub2e4.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"missing-vat-invoice-deadlines\"><strong>\ubd80\uac00\uac00\uce58\uc138 \uc138\uae08\uacc4\uc0b0\uc11c \uc81c\ucd9c \uae30\ud55c \ubbf8\uc900\uc218<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">e-Faktur \uc138\uae08\uacc4\uc0b0\uc11c\ub294 \uac70\ub798\uac00 \ubc1c\uc0dd\ud55c \ub2ec\uc758 \ub2e4\uc74c \ub2ec \ub9d0\uc77c\uae4c\uc9c0 \ubc1c\ud589\ud574\uc57c \ud569\ub2c8\ub2e4. \ubc1c\ud589 \uc2dc\uae30\ub97c \ub108\ubb34 \ub2a6\uac8c \uc7a1\uc73c\uba74 \uace0\uac1d\uc774 \ub9e4\uc785\uc138\uc561 \uacf5\uc81c\ub97c \ubc1b\uc744 \uc218 \uc5c6\uac8c \ub418\uc5b4 \ube44\uc988\ub2c8\uc2a4 \uad00\uacc4\uc5d0 \uc545\uc601\ud5a5\uc744 \ubbf8\uce60 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \uadc0\uc0ac\ub3c4 \uacfc\ud0dc\ub8cc\ub97c \ubb3c\uac8c \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub9e4\uc785\uc138\uc561 \uacf5\uc81c \uac70\ubd80\ub294 \uc138\ubb34 \uc870\uc0ac \uc2dc \uac00\uc7a5 \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc7ac\uc815\uc801 \uc190\uc2e4 \uc911 \ud558\ub098\uc785\ub2c8\ub2e4.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"forgetting-lkpm-because-its-not-a-tax-thing\"><strong>\u201c\uc138\uae08 \ubb38\uc81c\uc640 \uad00\ub828\uc774 \uc5c6\ub2e4\u201d\ub294 \uc774\uc720\ub85c LKPM\uc744 \uc78a\uc5b4\ubc84\ub9ac\ub2e4\u201d<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\uc0ac\uc2e4, LKPM(Laporan Kegiatan Penanaman Modal, \uc989 \ud22c\uc790 \ud65c\ub3d9 \ubcf4\uace0\uc11c)\uc740 \uc138\uae08 \uc2e0\uace0\uc11c\uac00 \uc544\ub2d9\ub2c8\ub2e4. \uc774 \ubcf4\uace0\uc11c\ub294 OSS-RBA\ub97c \ud1b5\ud574 BKPM\uc5d0 \ubd84\uae30\ubcc4\ub85c \uc81c\ucd9c\ub429\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \uc774\ub97c \ub204\ub77d\ud560 \uacbd\uc6b0 \uba74\ud5c8 \uad00\ub828 \ubb38\uc81c\uac00 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc73c\uba70, \uc774\ub294 \uacb0\uad6d \uc138\ubb34 \uc900\uc218 \uce21\uba74\uc5d0\uc11c\ub3c4 \uc5f0\uc1c4\uc801\uc778 \ubb38\uc81c\ub97c \uc57c\uae30\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ucd5c\uadfc \uaddc\uc815\uc5d0 \ub530\ub974\uba74, \ubbf8\uc81c\ucd9c \uc2dc \uba74\ud5c8\uac00 \ucde8\uc18c\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc774 \ubcf4\uace0\uc11c\ub294 \uc138\uae08 \uc2e0\uace0\uc640 \ub3d9\uc77c\ud55c \uc900\uc218 \uc77c\uc815\uc5d0 \ud3ec\ud568\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"pt-pma-tax-compliance-checklist\"><strong>PT PMA \uc138\ubb34 \uc900\uc218 \uccb4\ud06c\ub9ac\uc2a4\ud2b8<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\ub9e4\uc6d4 \ubc0f \ub9e4\ub144 \uc774 \ubc29\ubc95\uc744 \ud65c\uc6a9\ud558\uc5ec \uc758\ubb34 \uc0ac\ud56d\uc744 \ucca0\uc800\ud788 \uad00\ub9ac\ud558\uc138\uc694:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\uc6d4\uac04:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>NPWP \ubc0f Coretax \uacc4\uc815 \uc811\uc18d \uad8c\ud55c\uc774 \ud65c\uc131\ud654\ub418\uc5b4 \uc788\ub294\uc9c0 \ud655\uc778\ud558\uc2ed\uc2dc\uc624<\/li>\n\n\n\n<li>PPh 21 \uae09\uc5ec \uacc4\uc0b0\uc744 \uc2e4\ud589\ud558\uace0 \uc6d0\ucc9c\uc9d5\uc218 \uc2e0\uace0\uc11c(e-Bupot)\ub97c \uc81c\ucd9c\ud558\uc2ed\uc2dc\uc624.<\/li>\n\n\n\n<li>PPh 23 \uc801\uc6a9 \uc5ec\ubd80\ub97c \ud655\uc778\ud558\uae30 \uc704\ud574 \ubaa8\ub4e0 \uacf5\uae09\uc5c5\uccb4 \ub300\uae08 \uc9c0\uae09 \ub0b4\uc5ed\uc744 \uac80\ud1a0\ud558\uc2ed\uc2dc\uc624.<\/li>\n\n\n\n<li>PPh 25 \ubd84\ud560\ub0a9\ubd80\uc561\uc744 \uacc4\uc0b0\ud558\uace0 \ub0a9\ubd80\ud558\uae30<\/li>\n\n\n\n<li>PPh 26 \ub0a9\ubd80 \uc758\ubb34(\ud574\uc678 \uc9c0\uae09)\uac00 \uc788\ub294\uc9c0 \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/li>\n\n\n\n<li>PKP\ub85c \ub4f1\ub85d\ub41c \uacbd\uc6b0 \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uace0 \ubaa8\ub4e0 \uc804\uc790\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \uae30\ud55c \ub0b4\uc5d0 \ubc1c\ud589\ud558\uc2ed\uc2dc\uc624.<\/li>\n\n\n\n<li>\uc740\ud589 \uac70\ub798 \ub0b4\uc5ed\uc11c, \uae09\uc5ec \uae30\ub85d \ubc0f \uc138\uae08 \uc2e0\uace0 \ub0b4\uc5ed\uc744 \ub300\uc870\u00b7\uc815\ub9ac\ud55c\ub2e4<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\ub9e4\ub144:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>PKP \uc0c1\ud0dc\uac00 \ucd5c\uc2e0\uc778\uc9c0 \ud655\uc778\ud558\uc2ed\uc2dc\uc624<\/li>\n\n\n\n<li>\uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud55c\ub2e4(\ubc95\uc801\uc73c\ub85c \uc694\uad6c\ub418\ub294 \uacbd\uc6b0 \uac10\uc0ac\ubc1b\uc740 \uc7ac\ubb34\uc81c\ud45c\ub3c4 \ud3ec\ud568).<\/li>\n\n\n\n<li>\uc7ac\ubb34 \uc870\uc815 \uc644\ub8cc (\ud68c\uacc4\uc0c1 \uc774\uc775 \u2192 \uacfc\uc138\uc18c\ub4dd)<\/li>\n\n\n\n<li>PPh 25 \ubd84\ud560 \ub0a9\ubd80\uc561\uc774 \ucd5c\uc885 \ubc95\uc778\uc138 \ub0a9\ubd80\uc561\uc5d0 \ubbf8\ub2ec\ud560 \uacbd\uc6b0 PPh 29 \ucd94\uac00 \ub0a9\ubd80\uc561\uc744 \uacc4\uc0b0\ud569\ub2c8\ub2e4.<\/li>\n\n\n\n<li>\uad00\uacc4\uc790 \uac04 \uac70\ub798\uc5d0 \ub300\ud55c \uc774\uc804\uac00\uaca9 \uad00\ub828 \uc704\ud5d8\uc744 \uac80\ud1a0\ud55c\ub2e4<\/li>\n\n\n\n<li>\ubc30\ub2f9\uae08 \ubc0f \uc8fc\uc8fc\uc5d0 \ub300\ud55c \uc138\ubb34 \ucc98\ub9ac \ud655\uc778<\/li>\n\n\n\n<li>4\uc6d4 30\uc77c\uae4c\uc9c0 \ubc95\uc778 \uc5f0\uac04 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uc2ed\uc2dc\uc624<\/li>\n\n\n\n<li>\ubaa8\ub4e0 \uc2e0\uace0 \ubc0f \ub0a9\ubd80 \ud655\uc778\uc11c\ub97c \uc798 \ubcf4\uad00\ud558\uc2ed\uc2dc\uc624.<\/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\ub294 \uc5b8\uc81c \uc138\ubb34 \uc804\ubb38\uac00\ub97c \ud65c\uc6a9\ud574\uc57c \ud560\uae4c\uc694?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\uba74\ud5c8\ub97c \uc18c\uc9c0\ud55c \uc804\ubb38\uac00\ub97c \uace0\uc6a9\ud558\ub294 \uac83\uc744 \uc9c4\uc9c0\ud558\uac8c \uace0\ub824\ud574 \ubcf4\uc154\uc57c \ud569\ub2c8\ub2e4. <strong>\uc778\ub3c4\ub124\uc2dc\uc544\uc758 \uc138\ubb34 \ucee8\uc124\ud134\ud2b8<\/strong> (\uc138\ubb34\uc0ac) \ub2e4\uc74c \uc911 \ud558\ub098\ub77c\ub3c4 \ud574\ub2f9\ub418\ub294 \uacbd\uc6b0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\uadc0\uc0ac\ub294 <strong>\uc678\uad6d\uc778 \uc8fc\uc8fc<\/strong> \ubc30\ub2f9\uae08\uc744 \ubc1b\ub294 \uc0ac\ub78c<\/li>\n\n\n\n<li>\ud574\uc678 \uacf5\uae09\uc5c5\uccb4\uc5d0 \uad00\ub9ac, IT, \ub85c\uc5f4\ud2f0 \ub610\ub294 \uae30\uc220 \uc11c\ube44\uc2a4 \ub300\uae08\uc744 \uc9c0\uae09\ud569\ub2c8\ub2e4.<\/li>\n\n\n\n<li>\uadc0\ud558\ub294 \ub2e4\uc74c\uc73c\ub85c \ub4f1\ub85d\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4. <strong>PKP<\/strong> \uadf8\ub9ac\uace0 \uc0c1\ub2f9\ud55c \uaddc\ubaa8\uc758 \ubd80\uac00\uac00\uce58\uc138 \ucc98\ub9ac\ub97c \ub2f4\ub2f9\ud569\ub2c8\ub2e4<\/li>\n\n\n\n<li>\uadc0\uc0ac\uc5d0\ub294 \ud604\uc9c0\uc778 \ub610\ub294 \uc8fc\uc7ac\uc6d0 \uc9c1\uc6d0\uc774 \uc788\uc2b5\ub2c8\ub2e4<\/li>\n\n\n\n<li>\ub2f9\uc2e0\uc740 \uac00\uc9c0\uace0 \uc788\uc2b5\ub2c8\ub2e4 <strong>\uc774\ud574\uad00\uacc4\uc790 \uac04 \uac70\ub798<\/strong> \uacc4\uc5f4\uc0ac \ub610\ub294 \ubaa8\ud68c\uc0ac\uc640 \ud568\uaed8<\/li>\n\n\n\n<li>\uccab \ubc88\uc9f8\ub97c \uc900\ube44\ud558\uace0 \uacc4\uc2e0\uac00\uc694? <strong>\uc5f0\uac04 \ubc95\uc778\uc138 \uc2e0\uace0\uc11c<\/strong><\/li>\n\n\n\n<li>KPP(\uc9c0\uc5ed \uc138\ubb34\uc11c)\ub85c\ubd80\ud130 \uc5b4\ub5a4 \ud1b5\uc9c0\ub098 \ubb38\uc758 \uc0ac\ud56d\uc744 \ubc1b\uc73c\uc168\uc2b5\ub2c8\uae4c?<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\uc6b0\uc218\ud55c PT PMA \uc138\ubb34 \uc11c\ube44\uc2a4\ub294 \uacfc\ud0dc\ub8cc \uc808\uac10, \uacf5\uc81c \ud56d\ubaa9\uc758 \uc815\ud655\ud55c \uc2e0\uccad, \uc870\uc57d \ud61c\ud0dd\uc758 \uc801\uc808\ud55c \uc801\uc6a9\uc744 \ud1b5\ud574 \uadf8 \ube44\uc6a9\uc744 \uc0c1\uc1c4\ud569\ub2c8\ub2e4. \ud2b9\ud788 \uc774\uc804\uac00\uaca9\uc774\ub098 \uc81c26\uc870 \uc6d0\ucc9c\uc9d5\uc218\uc640 \uad00\ub828\ub41c \uc2e4\uc218\ub85c \uc778\ud574 \ubc1c\uc0dd\ud558\ub294 \ube44\uc6a9\uc740 \uac70\uc758 \ud56d\uc0c1 \uc804\ubb38\uc801\uc778 \uc790\ubb38 \ube44\uc6a9\ubcf4\ub2e4 \ub354 \ud07d\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"fa-qs-about-pt-pma-tax-obligations\"><strong>PT PMA \uc138\uae08 \uc758\ubb34\uc5d0 \uad00\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\uc778\ub3c4\ub124\uc2dc\uc544\uc5d0\uc11c PT PMA\ub294 \uc5b4\ub5a4 \uc138\uae08\uc744 \ub0a9\ubd80\ud558\ub098\uc694?<\/strong> PT PMA\ub294 \ubc95\uc778\uc18c\ub4dd\uc138(PPh Badan), \uc6d4\ubcc4 \uc6d0\ucc9c\uc9d5\uc218\uc138(PPh 21, PPh 23, PPh 25, PPh 26), PKP\ub85c \ub4f1\ub85d\ub41c \uacbd\uc6b0 \ubd80\uac00\uac00\uce58\uc138(VAT), \ubd80\ub3d9\uc0b0\uc744 \ubcf4\uc720\ud55c \uacbd\uc6b0 \ud1a0\uc9c0 \ubc0f \uac74\ubb3c\uc138, \uadf8\ub9ac\uace0 \ud574\ub2f9 \ubb38\uc11c\uc5d0 \ub300\ud55c \uc778\uc9c0\uc138\ub97c \ub0a9\ubd80\ud569\ub2c8\ub2e4. \ub610\ud55c \uc774\uc804\uac00\uaca9 \ubb38\uc11c \uc81c\ucd9c\uc774 \uc694\uad6c\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>PT PMA\uc758 \ubc95\uc778\uc138\ub294 22%\uc778\uac00\uc694?<\/strong> \ub124, \ud45c\uc900 \ubc95\uc778\uc138\uc728\uc740 \uacfc\uc138\uc18c\ub4dd\uc5d0 \ub300\ud574 22%\uc785\ub2c8\ub2e4. \uc0c1\uc7a5 \uc694\uac74\uc744 \ucda9\uc871\ud558\ub294 \uc0c1\uc7a5 \uae30\uc5c5\uc758 \uacbd\uc6b0 19%\ub97c \ub0a9\ubd80\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub9e4\ucd9c\uc561\uc774 500\uc5b5 \ub8e8\ud53c\uc544 \ubbf8\ub9cc\uc778 \uc18c\uaddc\ubaa8 \uae30\uc5c5\uc758 \uacbd\uc6b0, \ub9e4\ucd9c\uc561\uc774 \ub0ae\uc740 \uad6c\uac04\uc5d0 \ub300\ud574 \ubd80\ubd84\uc801\uc778 \uac10\uba74\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>PT PMA\ub294 \ub9e4\uc6d4 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\uae4c?<\/strong> \ub124. PPh 21(\uadfc\ub85c\uc790 \uc6d0\ucc9c\uc9d5\uc218), PPh 23(\uad6d\ub0b4 \uc11c\ube44\uc2a4 \ub300\uae08 \uc9c0\uae09), PPh 25(\ubc95\uc778\uc138 \ubd84\ud560 \ub0a9\ubd80), PPh 26(\ud574\uc678 \uc9c0\uae09\uae08) \ubc0f \ubd80\uac00\uac00\uce58\uc138(VAT)\uc5d0 \ub300\ud574\uc11c\ub294 \uc6d4\ubcc4 \ubcf4\uace0\uac00 \uc758\ubb34\ud654\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4. \ub2e8 \ud55c \ub2ec\uc774\ub77c\ub3c4 \ubcf4\uace0\ub97c \ub204\ub77d\ud560 \uacbd\uc6b0 \uaddc\uc815 \uc900\uc218 \uc704\ubc18\uc73c\ub85c \uac04\uc8fc\ub418\uc5b4 \uacfc\ud0dc\ub8cc\uac00 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\ub9e4\ucd9c\uc774 \uc5c6\ub294 \uc2e0\uaddc PT PMA\ub3c4 \uc138\uae08\uc744 \uc2e0\uace0\ud574\uc57c \ud558\ub098\uc694?<\/strong> \uc544\ub9c8\ub3c4 \uadf8\ub807\uc2b5\ub2c8\ub2e4. \uc2e0\uaddc PT PMA\uc758 \uacbd\uc6b0, \uc218\uc775\uc744 \ucc3d\ucd9c\ud558\uae30 \uc804\uc5d0\ub3c4 \uc2e0\uace0 \uc758\ubb34\uac00 \uc788\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud2b9\ud788 \uc5f0\uac04 \ubc95\uc778\uc138 \uc2e0\uace0\uc11c \ubc0f \ud2b9\uc815 \uc6d4\ubcc4 \uc138\uae08\uc758 \uacbd\uc6b0, \ud604\uc7ac \uc801\uc6a9\ub418\ub294 \ub0a9\uc138 \uc758\ubb34\uc5d0 \ub530\ub77c \uc2e0\uace0\uac00 \ud544\uc694\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubbf8\uc2e0\uace0 \uae30\uac04\uc73c\ub85c \uc778\ud574 \uc608\uc0c1\uce58 \ubabb\ud55c \uacfc\ud0dc\ub8cc\ub97c \ud53c\ud558\ub824\uba74 Coretax \uacc4\uc815\uc774\ub098 KPP\ub97c \ud1b5\ud574 \ud604\uc7ac \uc801\uc6a9\ub418\ub294 \ub0a9\uc138 \uc758\ubb34\ub97c \ud655\uc778\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>PT PMA\ub294 \uc5b8\uc81c \ubd80\uac00\uac00\uce58\uc138(VAT) \ub4f1\ub85d\uc744 \ud574\uc57c \ud569\ub2c8\uae4c?<\/strong> \uc5f0\uac04 \ub9e4\ucd9c\uc561\uc774 48\uc5b5 \ub8e8\ud53c\uc544\uc5d0 \ub3c4\ub2ec\ud558\uac70\ub098 \uc774\ub97c \ub2ec\uc131\ud560 \uac83\uc73c\ub85c \uc608\uc0c1\ub418\ub294 \uacbd\uc6b0, PKP \ub4f1\ub85d\uc774 \uc758\ubb34\ud654\ub429\ub2c8\ub2e4. \ud574\ub2f9 \uae30\uc900\uc561\uc5d0 \ub3c4\ub2ec\ud558\uae30 \uc804\uc5d0\ub3c4 \uc790\ubc1c\uc801\uc778 \ub4f1\ub85d\uc774 \uac00\ub2a5\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>PT PMA\ub294 0.5% \ucd5c\uc885 \uacfc\uc138 \uc81c\ub3c4\ub97c \uc801\uc6a9\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\uae4c?<\/strong> \uc790\ub3d9\uc73c\ub85c \uc801\uc6a9\ub418\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \ucd1d \ub9e4\ucd9c\uc561\uc774 48\uc5b5 \ub8e8\ud53c\uc544 \uc774\ud558\uc778 \uc77c\ubd80 \ubc95\uc778 \ub0a9\uc138\uc790\ub294 0.5% \ucd5c\uc885 \uc18c\ub4dd\uc138 \uc81c\ub3c4\uc758 \uc801\uc6a9 \ub300\uc0c1\uc774 \ub420 \uc218 \uc788\uc73c\ub098, \uc801\uc6a9 \uc5ec\ubd80\ub294 \uac1c\ubcc4 \uc0ac\uc548\uc5d0 \ub530\ub77c \ub2e4\ub974\uba70 \uae30\uac04 \uc81c\ud55c\uc774 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \ud574\ub2f9 \uae30\uc5c5\uc758 \ub0a9\uc138\uc790 \uc9c0\uc704, \uc0ac\uc5c5 \ud65c\ub3d9, \ub4f1\ub85d\uc77c \ubc0f \uc138\ubb34 \ucc98\ub9ac \ubc29\uc2dd \uc120\ud0dd\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4. PT PMA\ub294 \uc138\ubb34 \uc804\ubb38\uac00\uc640 \uba3c\uc800 \ud655\uc778\ud558\uc9c0 \uc54a\uace0\ub294 \uc790\uaca9 \uc694\uac74\uc744 \ucda9\uc871\ud55c\ub2e4\uace0 \uac00\uc815\ud574\uc11c\ub294 \uc548 \ub429\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\uc678\uad6d\uc778 \uc8fc\uc8fc\uc5d0\uac8c \uc9c0\uae09\ub418\ub294 \ubc30\ub2f9\uae08\uc5d0 \uc138\uae08\uc774 \ubd80\uacfc\ub418\ub098\uc694?<\/strong> \ub124. \uc678\uad6d\uc778 \uc8fc\uc8fc\uc5d0\uac8c \uc9c0\uae09\ub418\ub294 \ubc30\ub2f9\uae08\uc5d0\ub294 \uae30\ubcf8 \uc138\uc728 20%\uc758 PPh 26\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc678\uad6d\uc778 \ub2f9\uc0ac\uc790\uac00 \uc720\ud6a8\ud55c DGT \uc591\uc2dd\uc744 \uc81c\ucd9c\ud560 \uacbd\uc6b0, \uc870\uc138 \uc870\uc57d\uc5d0 \ub530\ub77c \ub354 \ub0ae\uc740 \uc138\uc728\uc774 \uc801\uc6a9\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>PT PMA\uac00 \uc138\uae08\uc744 \ub2a6\uac8c \uc2e0\uace0\ud558\uba74 \uc5b4\ub5bb\uac8c \ub418\ub098\uc694?<\/strong> \uc2e0\uace0 \uae30\ud55c\uc744 \ub118\uae38 \uacbd\uc6b0 \ud589\uc815 \uacfc\ud0dc\ub8cc\uac00 \ubd80\uacfc\ub429\ub2c8\ub2e4: \ub300\ubd80\ubd84\uc758 \uc6d4\ubcc4 \uc2e0\uace0\uc11c\uc758 \uacbd\uc6b0 100,000\ub8e8\ud53c\uc544, \ubd80\uac00\uac00\uce58\uc138(VAT) \uc2e0\uace0 \uc9c0\uc5f0 \uc2dc 500,000\ub8e8\ud53c\uc544, \ubc95\uc778\uc138(CIT) \uc5f0\uac04 \uc2e0\uace0 \uc9c0\uc5f0 \uc2dc 1,000,000\ub8e8\ud53c\uc544\uc785\ub2c8\ub2e4. \ubbf8\ub0a9 \uc138\uae08\uc5d0 \ub300\ud574\uc11c\ub294 \ud574\ub2f9 \uc6d4\uc758 \uc7ac\ubb34\ubd80(MoF) \uc801\uc6a9 \uc774\uc790\uc728\uc5d0 \uac00\uc0b0 \uc774\uc790\ub97c \ub354\ud55c \uae08\uc561\uc73c\ub85c \ucd5c\ub300 24\uac1c\uc6d4\uae4c\uc9c0 \uc774\uc790\uac00 \ubd80\uacfc\ub429\ub2c8\ub2e4. \ubc18\ubcf5\uc801\uc778 \uc2e0\uace0 \uc9c0\uc5f0\uc740 \uc138\ubb34 \uc870\uc0ac \uc704\ud5d8\uc744 \ub192\uc774\uba70, \uc138\ubb34 \uacfc\uc138 \uacb0\uc815\uc11c(SKPKB) \ub610\ub294 \uc138\uae08 \uccad\uad6c\uc11c(STP) \ubc1c\ubd80\ub97c \uc720\ubc1c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>LKPM\uacfc \uc138\ubb34 \uc2e0\uace0\uc758 \ucc28\uc774\uc810\uc740 \ubb34\uc5c7\uc778\uac00\uc694?<\/strong> LKPM\uc740 OSS-RBA\ub97c \ud1b5\ud574 BKPM\uc5d0 \uc81c\ucd9c\ud558\ub294 \ud22c\uc790 \ud65c\ub3d9 \ubcf4\uace0\uc11c\uc785\ub2c8\ub2e4. \uc774\ub294 \ud22c\uc790 \uacc4\ud68d\uc5d0 \ub530\ub978 \uc9c4\ud589 \uc0c1\ud669\uc744 \ucd94\uc801\ud558\ub294 \uac83\uc73c\ub85c, \uc138\uae08 \uc2e0\uace0\uc11c\ub294 \uc544\ub2d9\ub2c8\ub2e4. \uc138\uae08 \uc2e0\uace0\ub294 Coretax\ub97c \ud1b5\ud574 DJP\uc5d0 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4. \ub450 \uac00\uc9c0 \ubaa8\ub450 PT PMA \uae30\uc5c5\uc5d0\uac8c\ub294 \uc758\ubb34 \uc0ac\ud56d\uc774\uba70, \uac01\uac01 \ubcc4\ub3c4\uc758 \uc81c\ucd9c \uae30\ud55c\uc774 \uc815\ud574\uc838 \uc788\uace0 \ubbf8\uc900\uc218 \uc2dc \uc801\uc6a9\ub418\ub294 \uc81c\uc7ac \uc870\uce58\ub3c4 \ub2e4\ub985\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\ubaa8\ub4e0 PT PMA\uc5d0 \uc774\uc804\uac00\uaca9 \ubb38\uc11c\uac00 \ud544\uc694\ud55c\uac00\uc694?<\/strong> \ubaa8\ub4e0 PT PMA\uac00 \ud574\ub2f9\ub418\ub294 \uac83\uc740 \uc544\ub2c8\uc9c0\ub9cc, \uad00\ub828 \ub2f9\uc0ac\uc790, \uacc4\uc5f4\uc0ac, \ubaa8\ud68c\uc0ac \ub610\ub294 \uacf5\ub3d9 \uc8fc\uc8fc\ub97c \ubcf4\uc720\ud55c \ubc95\uc778\uacfc \uac70\ub798\ub97c \ud558\ub294 PT PMA\ub294 PMK 172\/2023\uc5d0 \ub530\ub77c \ubb38\uc11c\ud654\uac00 \ud544\uc694\ud55c\uc9c0 \uc5ec\ubd80\ub97c \ud3c9\uac00\ud574\uc57c \ud569\ub2c8\ub2e4. \uae30\uc900\uce58\uc640 \ubb38\uc11c \uc720\ud615\uc740 \uac70\ub798 \uaddc\ubaa8\uc640 \uadf8\ub8f9 \uaddc\ubaa8\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/p>","protected":false},"excerpt":{"rendered":"<p>\uc778\ub3c4\ub124\uc2dc\uc544\uc5d0\uc11c PT PMA\ub97c \uc6b4\uc601\ud558\ub824\uba74 \uc5f0\uac04 \ubc95\uc778\uc138 \uc678\uc5d0\ub3c4 \ub2e4\uc591\ud55c \uc138\uae08\uc744 \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774 \uac00\uc774\ub4dc\uc5d0\uc11c\ub294 \ubc95\uc778\uc138(CIT), \ubd80\uac00\uac00\uce58\uc138(VAT), \uc6d4\ubcc4 \uc6d0\ucc9c\uc9d5\uc218\uc138, \ucf54\ub808\ud0dd\uc2a4(Coretax), \uc2e0\uace0 \uae30\ud55c, \uc774\uc804\uac00\uaca9, \uadf8\ub9ac\uace0 \uc678\uad6d\uacc4 \uae30\uc5c5\uc774 \ud53c\ud574\uc57c \ud560 \ud754\ud55c \uc2e4\uc218\ub4e4\uc5d0 \ub300\ud574 \uc790\uc138\ud788 \uc124\uba85\ud569\ub2c8\ub2e4.<\/p>","protected":false},"author":6831,"featured_media":47894,"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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