{"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-pmanin-vergi-yukumlulukleri","status":"publish","type":"post","link":"https:\/\/visa-indonesia.com\/tr\/visas-and-regulations\/tax-obligations-for-pt-pma\/","title":{"rendered":"Endonezya\u2019da Yabanc\u0131 Sermayeli \u00d6zel \u015eirketler (PT PMA) i\u00e7in Vergi Y\u00fck\u00fcml\u00fcl\u00fckleri 2026"},"content":{"rendered":"<p class=\"wp-block-paragraph\">PT PMA kurduysan\u0131z ya da kurmay\u0131 planl\u0131yorsan\u0131z, bu k\u0131lavuz tam size g\u00f6re. \u0130ster yabanc\u0131 bir yat\u0131r\u0131mc\u0131, ister yabanc\u0131 sermayeli bir \u015firketin y\u00f6neticisi, ister Endonezya vergi sisteminin sizden tam olarak ne bekledi\u011fini anlamaya \u00e7al\u0131\u015fan bir finans ekibi \u00fcyesi olun, do\u011fru yerdesiniz.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130\u015fte \u015fu anda ihtiyac\u0131n\u0131z olan k\u0131sa cevap: Bir PT PMA, kurumlar vergisini, bir dizi ayl\u0131k stopaj vergisini, PKP (vergiye tabi giri\u015fimci) olarak kay\u0131tl\u0131ysan\u0131z KDV\u2019yi, y\u0131ll\u0131k vergi beyannamesini ve bazen de transfer fiyatland\u0131rmas\u0131 belgelemesini yerine getirmelidir. Meselenin \u00f6z\u00fc budur.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ancak ayr\u0131nt\u0131lar \u00f6nemlidir ve bu ayr\u0131nt\u0131larda hata yapmak maddi kay\u0131plara yol a\u00e7ar. Endonezya\u2019daki vergi kurallar\u0131 d\u00fczenli olarak de\u011fi\u015fmektedir; bu nedenle, kendi durumunuzla ilgili ayr\u0131nt\u0131lar\u0131 her zaman lisansl\u0131 bir vergi dan\u0131\u015fman\u0131na veya kay\u0131tl\u0131 bir vergi dan\u0131\u015fmanl\u0131k \u015firketine dan\u0131\u015farak teyit etmelisiniz.<\/p>\n\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>\u0130\u00e7indekiler<\/h2><nav><ul><li><a href=\"#quick-summary-what-taxes-does-a-pt-pma-need-to-pay\">K\u0131sa \u00d6zet: Bir PT PMA Hangi Vergileri \u00d6demek Zorundad\u0131r?<\/a><\/li><li><a href=\"#is-a-pt-pma-taxed-differently-from-a-local-pt\">PT PMA, yerel PT\u2019den farkl\u0131 bir \u015fekilde vergilendiriliyor mu?<\/a><ul><li><a href=\"#same-basic-tax-duties-as-local-companies\">Yerel \u015firketlerle ayn\u0131 temel vergi y\u00fck\u00fcml\u00fcl\u00fckleri<\/a><\/li><li><a href=\"#but-there-are-extra-layers-that-foreign-owned-companies-face\">Ancak yabanc\u0131 sermayeli \u015firketlerin kar\u015f\u0131 kar\u015f\u0131ya kald\u0131\u011f\u0131 ba\u015fka zorluklar da var<\/a><\/li><\/ul><\/li><li><a href=\"#corporate-income-tax-for-pt-pma\">PT PMA i\u00e7in Kurumlar Vergisi<\/a><ul><li><a href=\"#the-standard-cit-rate\">Standart CIT oran\u0131<\/a><\/li><li><a href=\"#how-taxable-income-is-actually-calculated\">Vergiye tabi gelir ger\u00e7ekte nas\u0131l hesaplan\u0131r?<\/a><\/li><li><a href=\"#small-company-tax-relief-and-the-0-5-final-tax-regime\">K\u00fc\u00e7\u00fck i\u015fletmelere y\u00f6nelik vergi indirimi ve 0,5% nihai vergi rejimi<\/a><\/li><li><a href=\"#annual-corporate-tax-return-deadline\">Y\u0131ll\u0131k kurumlar vergisi beyannamesi son teslim tarihi<\/a><\/li><\/ul><\/li><li><a href=\"#monthly-tax-obligations-for-pt-pma\">PT PMA i\u00e7in Ayl\u0131k Vergi Y\u00fck\u00fcml\u00fcl\u00fckleri<\/a><ul><li><a href=\"#p-ph-21-for-employees\">\u00c7al\u0131\u015fanlar i\u00e7in PPh 21<\/a><\/li><li><a href=\"#p-ph-23-for-local-service-payments\">Yerel hizmet \u00f6demeleri i\u00e7in PPh 23<\/a><\/li><li><a href=\"#p-ph-25-monthly-cit-installments\">PPh 25 ayl\u0131k kurumlar vergisi taksitleri<\/a><\/li><li><a href=\"#p-ph-26-for-payments-to-foreign-parties\">Yabanc\u0131 taraflara yap\u0131lan \u00f6demeler i\u00e7in PPh 26<\/a><\/li><\/ul><\/li><li><a href=\"#vat-ppn-obligations-for-pt-pma\">PT PMA i\u00e7in KDV \/ PPN Y\u00fck\u00fcml\u00fcl\u00fckleri<\/a><ul><li><a href=\"#when-a-pt-pma-must-register-as-pkp\">Bir PT PMA\u2019n\u0131n ne zaman PKP olarak kay\u0131t yapt\u0131rmas\u0131 gerekti\u011fi<\/a><\/li><li><a href=\"#the-current-vat-rate-in-indonesia\">Endonezya\u2019daki mevcut KDV oran\u0131<\/a><\/li><li><a href=\"#vat-invoices-input-vat-and-common-mistakes\">KDV faturalar\u0131, girdi KDV\u2019si ve s\u0131k yap\u0131lan hatalar<\/a><\/li><\/ul><\/li><li><a href=\"#other-taxes-and-compliance-items\">Di\u011fer Vergiler ve Yasal Uyum Konular\u0131<\/a><\/li><li><a href=\"#p-ph-22-import-vat-and-customs-duties\">PPh 22, \u0130thalat KDV\u2019si ve G\u00fcmr\u00fck Vergileri<\/a><\/li><li><a href=\"#pt-pma-tax-filing-deadlines\">PT ve PMA Vergi Beyan\u0131 Son Tarihleri<\/a><\/li><li><a href=\"#coretax-e-faktur-and-e-bupot-what-pt-pma-owners-should-know\">Coretax, e-Faktur ve e-Bupot: PT PMA Sahiplerinin Bilmesi Gerekenler<\/a><\/li><li><a href=\"#transfer-pricing-for-pt-pma\">PT PMA i\u00e7in Transfer Fiyatland\u0131rmas\u0131<\/a><ul><li><a href=\"#when-transfer-pricing-documentation-is-required\">Transfer fiyatland\u0131rmas\u0131 belgelendirmesi ne zaman gereklidir?<\/a><\/li><\/ul><\/li><li><a href=\"#common-pt-pma-tax-mistakes\">PT ve PMA Vergilerinde S\u0131k G\u00f6r\u00fclen Hatalar<\/a><ul><li><a href=\"#assuming-tax-obligations-start-with-revenue\">Vergi y\u00fck\u00fcml\u00fcl\u00fcklerinin gelirle ba\u015flad\u0131\u011f\u0131 varsay\u0131m\u0131yla<\/a><\/li><li><a href=\"#ignoring-the-monthly-withholding-tax\">Ayl\u0131k stopaj vergisini dikkate almamak<\/a><\/li><li><a href=\"#applying-treaty-rates-without-a-valid-form-dgt\">Ge\u00e7erli bir DGT Formu olmadan anla\u015fma oranlar\u0131n\u0131n uygulanmas\u0131<\/a><\/li><li><a href=\"#treating-accounting-profit-as-taxable-profit\">Muhasebe k\u00e2r\u0131n\u0131n vergilendirilebilir k\u00e2r olarak kabul edilmesi<\/a><\/li><li><a href=\"#missing-vat-invoice-deadlines\">KDV faturalar\u0131n\u0131n son teslim tarihlerinin ka\u00e7\u0131r\u0131lmas\u0131<\/a><\/li><li><a href=\"#forgetting-lkpm-because-its-not-a-tax-thing\">\u201cVergiyle ilgili bir konu olmad\u0131\u011f\u0131\u201d i\u00e7in LKPM\u2019yi g\u00f6z ard\u0131 etmek\u201d<\/a><\/li><\/ul><\/li><li><a href=\"#pt-pma-tax-compliance-checklist\">PT PMA Vergi Uyum Kontrol Listesi<\/a><\/li><li><a href=\"#when-should-a-pt-pma-use-a-tax-consultant\">Bir PT PMA ne zaman bir vergi dan\u0131\u015fman\u0131na ba\u015fvurmal\u0131d\u0131r?<\/a><\/li><li><a href=\"#fa-qs-about-pt-pma-tax-obligations\">PT PMA Vergi Y\u00fck\u00fcml\u00fcl\u00fckleri Hakk\u0131nda S\u0131k\u00e7a Sorulan Sorular<\/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>K\u0131sa \u00d6zet: Bir PT PMA Hangi Vergileri \u00d6demek Zorundad\u0131r?<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Y\u00fck\u00fcml\u00fcl\u00fck<\/strong><\/td><td><strong>Ne Zaman Ge\u00e7erlidir?<\/strong><\/td><td><strong>Dosyalama S\u0131kl\u0131\u011f\u0131<\/strong><\/td><\/tr><tr><td>Kurumlar Vergisi \/ PPh Badan<\/td><td>\u015eirket, vergilendirilebilir k\u00e2r elde ediyor<\/td><td>Y\u0131ll\u0131k<\/td><\/tr><tr><td>PPh 25<\/td><td>CIT\u2019nin ayl\u0131k taksit \u00f6demeleri<\/td><td>Ayl\u0131k<\/td><\/tr><tr><td>PPh 29<\/td><td>Taksit tutarlar\u0131 nihai vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn alt\u0131nda kald\u0131\u011f\u0131nda y\u0131ll\u0131k CIT ek \u00f6demesi<\/td><td>Y\u0131ll\u0131k (SPT beyannamesi verilmeden \u00f6nce)<\/td><\/tr><tr><td>PPh 21<\/td><td>\u015eirketin \u00e7al\u0131\u015fanlar\u0131 var<\/td><td>Ayl\u0131k<\/td><\/tr><tr><td>PPh 23<\/td><td>Hizmetler, kira ve telif \u00fccretleri kar\u015f\u0131l\u0131\u011f\u0131nda yerel tedarik\u00e7ilere yap\u0131lan \u00f6demeler<\/td><td>Ayl\u0131k<\/td><\/tr><tr><td>PPh 26<\/td><td>Yurtd\u0131\u015f\u0131 taraflara yap\u0131lan \u00f6demeler<\/td><td>Ayl\u0131k<\/td><\/tr><tr><td>KDV \/ PPN<\/td><td>\u015eirket, PKP olarak kay\u0131tl\u0131d\u0131r<\/td><td>Ayl\u0131k<\/td><\/tr><tr><td>PBB (Arsa ve Bina Vergisi)<\/td><td>\u015eirket, vergilendirilebilir arsa\/bina sahibi veya kullan\u0131c\u0131s\u0131d\u0131r<\/td><td>Y\u0131ll\u0131k veya bildirim yoluyla<\/td><\/tr><tr><td>Bea Meterai (Damga Vergisi)<\/td><td>Baz\u0131 resmi belgeler ve s\u00f6zle\u015fmeler<\/td><td>Belge ba\u015f\u0131na<\/td><\/tr><tr><td>Transfer fiyatland\u0131rmas\u0131 belgelendirmesi<\/td><td>\u0130li\u015fkili taraflarla yap\u0131lan i\u015flemler<\/td><td>Y\u0131ll\u0131k veya talep \u00fczerine<\/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, yerel PT\u2019den farkl\u0131 bir \u015fekilde vergilendiriliyor mu?<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"same-basic-tax-duties-as-local-companies\"><strong>Yerel \u015firketlerle ayn\u0131 temel vergi y\u00fck\u00fcml\u00fcl\u00fckleri<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130\u015fte bir\u00e7ok yabanc\u0131 yat\u0131r\u0131mc\u0131n\u0131n, evrak i\u015flerinin i\u00e7ine iyice batana kadar fark\u0131na varmad\u0131\u011f\u0131 bir ger\u00e7ek: Bir PT PMA, tam anlam\u0131yla Endonezya\u2019ya ait bir t\u00fczel ki\u015filiktir. Bu, genel olarak herhangi bir yerel PT (s\u0131n\u0131rl\u0131 sorumluluk \u015firketi) ile ayn\u0131 Endonezya kurumlar vergisi kurallar\u0131na tabi oldu\u011fu anlam\u0131na gelir. Endonezya, kendi kendini de\u011ferlendirme sistemini kullan\u0131r; \u015firketiniz her d\u00f6nem kendi vergi y\u00fck\u00fcml\u00fcl\u00fcklerini hesaplamak, \u00f6demek ve beyan etmekle sorumludur.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vergi Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc (DJP), temel raporlama yap\u0131s\u0131 a\u00e7\u0131s\u0131ndan yabanc\u0131 sermayeli \u015firketinize, yerli sermayeli bir \u015firkete uygulad\u0131\u011f\u0131 muameleyi aynen uygular. Bununla birlikte, vergi denetimi sonras\u0131nda DJP yine de bir vergi takdir mektubu (SKPKB veya Surat Ketetapan Pajak Kurang Bayar) d\u00fczenleyebilir veya beyannamelerin verilmemesi ya da verginin eksik \u00f6denmesi durumunda bir vergi tahsilat bildirimi (Surat Tagihan Pajak \/ STP) g\u00f6nderebilir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"but-there-are-extra-layers-that-foreign-owned-companies-face\"><strong>Ancak yabanc\u0131 sermayeli \u015firketlerin kar\u015f\u0131 kar\u015f\u0131ya kald\u0131\u011f\u0131 ba\u015fka zorluklar da var<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Bu \u201cayn\u0131 kurallar\u201d ilkesi belirli bir s\u0131n\u0131ra kadar ge\u00e7erlidir. Bir PT PMA\u2019da, tamamen lokal bir PT\u2019de g\u00f6r\u00fclmeyen komplikasyonlar s\u0131kl\u0131kla ortaya \u00e7\u0131kar:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Yabanc\u0131 hissedarlar\u0131n temett\u00fcleri<\/strong>, ana \u015firkete veya yurtd\u0131\u015f\u0131 yat\u0131r\u0131mc\u0131ya yap\u0131lan \u00f6demeler, 26. maddeye g\u00f6re stopaj vergisini tetikler<\/li>\n\n\n\n<li><strong>S\u0131n\u0131r \u00f6tesi hizmet \u00fccretleri<\/strong>, y\u00f6netim, BT veya teknik hizmetler kar\u015f\u0131l\u0131\u011f\u0131nda yabanc\u0131 bir \u015firkete \u00f6deme yaparsan\u0131z ve bu \u00f6demeler stopaj y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc do\u011furuyorsa<\/li>\n\n\n\n<li><strong>Vergi anla\u015fmalar\u0131n\u0131n kullan\u0131m\u0131<\/strong>, Endonezya ile hissedar\u0131n\u0131z\u0131n \u00fclkesinin aras\u0131nda bir anla\u015fma varsa, indirimli vergi oran\u0131ndan yararlanma hakk\u0131n\u0131z olabilir; ancak bunun i\u00e7in gerekli belgeleri (Form DGT) sunman\u0131z gerekir<\/li>\n\n\n\n<li><strong>Transfer fiyatland\u0131rmas\u0131<\/strong>, PT PMA\u2019n\u0131z ile yurtd\u0131\u015f\u0131ndaki ili\u015fkili taraflar aras\u0131ndaki i\u015flemlerin piyasa ko\u015fullar\u0131na uygun olmas\u0131 ve belgelendirilmesi gerekmektedir<\/li>\n\n\n\n<li><strong>Kal\u0131c\u0131 i\u015fyeri riski<\/strong>, yabanc\u0131 ortak i\u015fletme faaliyetlerine a\u015f\u0131r\u0131 derecede m\u00fcdahil olursa, Endonezya\u2019da bir BUT (kal\u0131c\u0131 i\u015fyeri) olarak kabul edilebilir<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u015e\u00f6yle d\u00fc\u015f\u00fcn\u00fcn: Vergi temeli ayn\u0131d\u0131r, ancak \u00f6zellikle yurtd\u0131\u015f\u0131 ba\u011flant\u0131lar\u0131 olan \u015firketler i\u00e7in \u00fczerine ek bir kat in\u015fa edilmi\u015ftir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"corporate-income-tax-for-pt-pma\"><strong>PT PMA i\u00e7in Kurumlar Vergisi<\/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 i\u00e7in gelir, indirilebilir giderler, vergi d\u00fczeltmeleri, vergiye tabi gelir ve nihai vergi durumunu g\u00f6steren kurumlar vergisi infografi\u011fi.\" 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>Standart CIT oran\u0131<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Endonezya\u2019n\u0131n standart kurumlar vergisi oran\u0131 <strong>22%<\/strong> br\u00fct gelir \u00fczerinden de\u011fil, net vergiye tabi gelir \u00fczerinden hesaplan\u0131r; bu \u00f6nemli bir ayr\u0131md\u0131r. Kurumlar vergisini, gelirinizden indirime tabi ticari giderleri d\u00fc\u015f\u00fcrd\u00fckten sonra kalan tutar \u00fczerinden \u00f6dersiniz.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">PT PMA\u2019n\u0131z, borsaya kote olmak i\u00e7in asgari \u015fartlar\u0131 kar\u015f\u0131layan bir halka a\u00e7\u0131k \u015firketse, 3% oran\u0131nda bir indirimden yararlanma hakk\u0131n\u0131z olabilir; bu durumda, fiili kurumlar vergisi oran\u0131n\u0131z 19%\u2019ye d\u00fc\u015fer.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"how-taxable-income-is-actually-calculated\"><strong>Vergiye tabi gelir ger\u00e7ekte nas\u0131l hesaplan\u0131r?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130\u015fte bu noktada bir\u00e7ok yabanc\u0131 yat\u0131r\u0131mc\u0131 yan\u0131lg\u0131ya d\u00fc\u015f\u00fcyor. Muhasebe k\u00e2r\u0131n\u0131z ile vergi k\u00e2r\u0131n\u0131z ayn\u0131 \u015fey de\u011fildir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bunu anlaman\u0131n basit bir yolu \u015fudur: Muhasebeciniz, ticari muhasebe standartlar\u0131na uygun olarak mali tablolar haz\u0131rlar. Endonezya vergi mevzuat\u0131 da tahakkuk ilkesini benimser; gelir, elde edildi\u011fi anda, giderler ise ger\u00e7ekle\u015fti\u011fi anda muhasebele\u015ftirilir; nakit ak\u0131\u015f\u0131n\u0131n ne zaman ger\u00e7ekle\u015fti\u011fi ise bu durumlar\u0131 etkilemez.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ancak DJP\u2019nin, hangi giderlerin indirilebilir, hangilerinin indirilemez oldu\u011funa dair kendi kurallar\u0131 vard\u0131r. Ticari muhasebe ile vergi muamelesi aras\u0131ndaki bu fark, y\u0131ll\u0131k vergi beyannamenizi vermeden \u00f6nce her y\u0131l tamamlaman\u0131z gereken bir vergi mutabakat\u0131 (rekonsiliasi fiskal) yoluyla giderilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Genel olarak vergiden d\u00fc\u015f\u00fclemeyen giderler aras\u0131nda, uygun belgeleri bulunmayan a\u011f\u0131rlama masraflar\u0131, belirli para cezalar\u0131 ve cezalar ile \u015firket hesaplar\u0131na dahil edilen ki\u015fisel harcamalar yer al\u0131r; bu durum, kimsenin itiraf etmek istemese de, s\u0131k\u00e7a kar\u015f\u0131la\u015f\u0131lan bir durumdur. Vergi zararlar\u0131, standart kurallar uyar\u0131nca en fazla be\u015f y\u0131l s\u00fcreyle ileriye ta\u015f\u0131nabilir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"small-company-tax-relief-and-the-0-5-final-tax-regime\"><strong>K\u00fc\u00e7\u00fck i\u015fletmelere y\u00f6nelik vergi indirimi ve 0,5% nihai vergi rejimi<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Burada iki \u00f6nemli husus bulunmaktad\u0131r. \u0130lk olarak, y\u0131ll\u0131k cirosu 50 milyar IDR\u2019yi a\u015fmayan k\u00fc\u00e7\u00fck \u015firketler, kurumlar vergisinde 50% indiriminden yararlanabilirler; ancak bu indirim, yaln\u0131zca 4,8 milyar IDR\u2019ye kadar olan ciroya ba\u011fl\u0131 vergilendirilebilir gelir k\u0131sm\u0131 i\u00e7in ge\u00e7erlidir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130kincisi, bir PT PMA, cirosu h\u00e2l\u00e2 4,8 milyar IDR\u2019nin alt\u0131nda oldu\u011fu i\u00e7in 0,5% nihai gelir vergisi rejimini kullanabilece\u011fini varsaymamal\u0131d\u0131r. Br\u00fct cirosu 4,8 milyar IDR\u2019ye kadar olan baz\u0131 kurumsal vergi m\u00fckellefleri bu rejimin kapsam\u0131na girebilir, ancak uygunluk duruma g\u00f6re de\u011fi\u015fir ve s\u00fcre s\u0131n\u0131rlamas\u0131na tabidir. \u015eirketin vergi m\u00fckellefi stat\u00fcs\u00fc, ticari faaliyeti, kay\u0131t tarihi ve tercih etti\u011fi vergi rejimi, sonucu etkileyebilir. Herhangi bir vergi hesaplamas\u0131nda 0,5% oran\u0131n\u0131 kullanmadan \u00f6nce mutlaka bir vergi dan\u0131\u015fman\u0131na dan\u0131\u015f\u0131n\u0131z.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"annual-corporate-tax-return-deadline\"><strong>Y\u0131ll\u0131k kurumlar vergisi beyannamesi son teslim tarihi<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u201c...\" olarak adland\u0131r\u0131lan y\u0131ll\u0131k kurumlar vergisi beyannamesi, <strong>Kurumun Y\u0131ll\u0131k SPT\u2019si<\/strong>, mali y\u0131l\u0131n\u0131z\u0131n bitiminden en ge\u00e7 d\u00f6rt ay sonra \u00f6denmelidir. Takvim y\u0131l\u0131n\u0131 (Ocak-Aral\u0131k) kullanan \u015firketler i\u00e7in bu son tarih <strong>30 Nisan<\/strong>. Beyannameyi vermek i\u00e7in mali tablolar\u0131n\u0131za (ve yasal olarak gerekli oldu\u011fu durumlarda denetlenmi\u015f tablolar\u0131n\u0131za), mali mutabakat belgenize ve y\u0131l boyunca yap\u0131lan t\u00fcm vergi avans \u00f6demelerine ili\u015fkin kay\u0131tlara ihtiyac\u0131n\u0131z olacakt\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"monthly-tax-obligations-for-pt-pma\"><strong>PT PMA i\u00e7in Ayl\u0131k Vergi Y\u00fck\u00fcml\u00fcl\u00fckleri<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Devam eden i\u015flerin \u00e7o\u011fu bu alanda yo\u011funla\u015f\u0131yor. Ayl\u0131k vergi y\u00fck\u00fcml\u00fcl\u00fcklerini, iptal edemeyece\u011finiz bir abonelik gibi d\u00fc\u015f\u00fcn\u00fcn; geliriniz olsun ya da olmas\u0131n, her ay d\u00fczenli olarak devam ederler.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"p-ph-21-for-employees\"><strong>\u00c7al\u0131\u015fanlar i\u00e7in PPh 21<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">PT PMA\u2019n\u0131zda yerel veya yabanc\u0131 \u00e7al\u0131\u015fanlar varsa, her ay maa\u015flar\u0131ndan gelir vergisi kesintisi yapman\u0131z ve bunu beyan etmeniz gerekmektedir. Bu, <strong>PPh 21<\/strong>. \u00c7al\u0131\u015fanlara ve yabanc\u0131 \u015fah\u0131slara ili\u015fkin stopaj\u0131n ayl\u0131k getirisi \u015fudur: <strong>SPT PPh 21\/26 D\u00f6nemi<\/strong>, her ay Coretax arac\u0131l\u0131\u011f\u0131yla sunulur.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c7al\u0131\u015fanlar\u0131n\u0131z\u0131n NPWP numaralar\u0131na (NPWP\u2019si olmayanlar i\u00e7in NIK), BPJS sosyal g\u00fcvenlik primlerinizle uyumlu maa\u015f bordrolar\u0131na ve Coretax \u00fczerinden tutarl\u0131 bir \u015fekilde raporlama yapman\u0131za ihtiya\u00e7 duyacaks\u0131n\u0131z. PMK-168\/2023 uyar\u0131nca, ayl\u0131k stopaj hesaplamas\u0131nda art\u0131k eski net gelir tahmin yakla\u015f\u0131m\u0131 yerine etkin oran (TER) y\u00f6ntemi kullan\u0131lmaktad\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"p-ph-23-for-local-service-payments\"><strong>Yerel hizmet \u00f6demeleri i\u00e7in PPh 23<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">PT PMA\u2019n\u0131z hizmetler, telif \u00fccretleri veya ekipman ya da ara\u00e7lar gibi arazi ve bina d\u0131\u015f\u0131 varl\u0131klar\u0131n kiralanmas\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda yerel bir tedarik\u00e7iye \u00f6deme yapt\u0131\u011f\u0131nda, bu \u00f6demeden PPh 23 kesintisi yapman\u0131z gerekebilir. Arsa ve bina kiralamalar\u0131 genellikle Gelir Vergisi Kanunu\u2019nun 4(2) maddesi uyar\u0131nca ayr\u0131 olarak de\u011ferlendirilir; bu nedenle, vergi nesnesini \u00f6nceden kontrol etmeden ofis kiras\u0131n\u0131 PPh 23 kapsam\u0131na dahil etmeyin.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Yerel hizmet \u00f6demelerine ili\u015fkin PPh 23 stopaj\u0131, di\u011fer stopaj vergileriyle birlikte \u015fu tabloya dahil edilir: <strong>SPT Birle\u015fme D\u00f6nemi<\/strong>, Coretax \u00fczerinden sunulan birle\u015ftirilmi\u015f ayl\u0131k stopaj beyannamesi. Tedarik\u00e7ilerinizin vergi durumunu kontrol edin; baz\u0131lar\u0131 muafken, baz\u0131lar\u0131 i\u00e7in farkl\u0131 oranlar ge\u00e7erlidir. Bu y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn yerine getirilmemesi, yeni PT PMA\u2019lar i\u00e7in en yayg\u0131n uyum eksikliklerinden biridir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"p-ph-25-monthly-cit-installments\"><strong>PPh 25 ayl\u0131k kurumlar vergisi taksitleri<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u00d6nceden \u00f6denen toplam vergi tutar\u0131n\u0131z, \u00f6denmesi gereken nihai y\u0131ll\u0131k kurumlar vergisinden d\u00fc\u015f\u00fckse, aradaki fark genellikle PPh 29 olarak ya da eksik \u00f6denen y\u0131ll\u0131k kurumlar vergisi kapsam\u0131nda ele al\u0131n\u0131r. Bu tutar, y\u0131ll\u0131k kurumlar vergisi beyannamesi verilmeden \u00f6nce \u00f6denmelidir. Bu nedenle, ayl\u0131k PPh 25 taksitleri, stopaj kredileri ve y\u0131l sonu mali mutabakat\u0131, beyanname sunulmadan \u00f6nce birlikte kontrol edilmelidir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tersine, PPh 25 taksitleriniz fiili y\u0131ll\u0131k vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcz\u00fc a\u015farsa, Kurumlar Vergisi beyannamenizde fazla \u00f6deme durumu ortaya \u00e7\u0131kar. Bu fazla \u00f6deme, pemindahbukuan (vergi defteri transferi) yoluyla di\u011fer vergi y\u00fck\u00fcml\u00fcl\u00fcklerinizden mahsup edilebilir veya DJP\u2019ye resmi bir vergi iadesi talebinde bulunarak geri al\u0131nabilir. Her iki yol da destekleyici belgeler gerektirdi\u011finden, \u00f6deme kay\u0131tlar\u0131n\u0131z\u0131 ve taksit hesaplamalar\u0131n\u0131z\u0131 y\u0131l boyunca d\u00fczenli bir \u015fekilde saklay\u0131n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"p-ph-26-for-payments-to-foreign-parties\"><strong>Yabanc\u0131 taraflara yap\u0131lan \u00f6demeler i\u00e7in PPh 26<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130\u015fte bu noktada PT PMA mevzuat\u0131na uyum, yerel \u015firketlere k\u0131yasla daha karma\u015f\u0131k hale gelir. \u015eirketiniz yabanc\u0131 bir hissedara temett\u00fc, yurtd\u0131\u015f\u0131 bir kredi veren kurulu\u015ftan al\u0131nan kredinin faizini, yabanc\u0131 bir marka sahibine telif \u00fccreti veya ana \u015firkete y\u00f6netim \u00fccreti \u00f6dedi\u011finde, varsay\u0131lan oran olan 20% \u00fczerinden PPh 26 kesintisi yapman\u0131z gerekir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ancak, ve bu \u00f6nemli bir nokta, Endonezya ile al\u0131c\u0131n\u0131n \u00fclkesi aras\u0131nda bir \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmas\u0131 (DTA) varsa, anla\u015fmada belirtilen indirimli vergi oran\u0131ndan yararlanma hakk\u0131n\u0131z olabilir. Ancak bu daha d\u00fc\u015f\u00fck oran\u0131 kendi ba\u015f\u0131n\u0131za uygulayamazs\u0131n\u0131z.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Temett\u00fc, faiz ve telif hakk\u0131 gelirleri gibi pasif gelirler s\u00f6z konusu oldu\u011funda, yabanc\u0131 al\u0131c\u0131n\u0131n s\u00f6z konusu gelirin ger\u00e7ek lehtar\u0131 olmas\u0131 ve DJP\u2019ye Form DGT olarak sunulan onayl\u0131 \u0130kamet Belgesi\u2019ni (CoD) ibraz etmesi gerekir. DJP taraf\u0131ndan kabul edilen ge\u00e7erli bir CoD\/Form DGT olmadan, istisnas\u0131z olarak 20% varsay\u0131lan oran\u0131 uygulan\u0131r. Ger\u00e7ek sahiplik kavram\u0131 \u00f6nemlidir: Yabanc\u0131 taraf, ger\u00e7ek ekonomik sahibi de\u011fil de bir arac\u0131 veya holding yap\u0131s\u0131 ise, Form DGT sunulmu\u015f olsa bile anla\u015fma avantaj\u0131ndan yararlanma hakk\u0131 reddedilebilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"vat-ppn-obligations-for-pt-pma\"><strong>PT PMA i\u00e7in KDV \/ PPN Y\u00fck\u00fcml\u00fcl\u00fckleri<\/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 i\u00e7in girdi KDV\u2019si, \u00e7\u0131kt\u0131 KDV\u2019si, PKP kayd\u0131, \u00f6denecek KDV ve ihracat KDV\u2019si bilgilerini g\u00f6steren KDV ve PPN infografi\u011fi.\" 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>Bir PT PMA\u2019n\u0131n ne zaman PKP olarak kay\u0131t yapt\u0131rmas\u0131 gerekti\u011fi<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">PT PMA \u015firketinizin y\u0131ll\u0131k cirosu 4,8 milyar IDR\u2019ye ula\u015ft\u0131\u011f\u0131nda veya ula\u015fmas\u0131 beklendi\u011finde, PKP (Pengusaha Kena Pajak) yani vergiye tabi i\u015fletme olarak kay\u0131t yapt\u0131rman\u0131z zorunludur. Kay\u0131t i\u015fleminden sonra, sat\u0131\u015flar\u0131n\u0131z \u00fczerinden KDV tahsil edersiniz ve ticari al\u0131mlar\u0131n\u0131zda \u00f6dedi\u011finiz KDV\u2019yi geri alabilirsiniz. Faaliyetlerinin ba\u015flang\u0131\u00e7 a\u015famas\u0131nda olan \u015firketler de, ticari a\u00e7\u0131dan mant\u0131kl\u0131 olmas\u0131 halinde bu e\u015fi\u011fe ula\u015fmadan \u00f6nce g\u00f6n\u00fcll\u00fc olarak kay\u0131t yapt\u0131rabilirler.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"the-current-vat-rate-in-indonesia\"><strong>Endonezya\u2019daki mevcut KDV oran\u0131<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130\u015fte bu noktada deneyimli finans uzmanlar\u0131 bile kafalar\u0131 kar\u0131\u015f\u0131yor. Endonezya\u2019n\u0131n <strong>resmi KDV oran\u0131 12%\u2019dir<\/strong>. Ancak \u00e7o\u011fu mal ve hizmet h\u00e2l\u00e2 fiilen \u015fu oranda vergilendirilmektedir: <strong>11%<\/strong> \u201c\u2026\u201d olarak adland\u0131r\u0131lan bir mekanizma nedeniyle <strong>DPP Di\u011fer De\u011ferler<\/strong> (di\u011fer de\u011fer vergi matrah\u0131), tam i\u015flem de\u011ferinin yerine \u00e7o\u011fu standart i\u015flem i\u00e7in ge\u00e7erli olan varsay\u0131lan bir vergi matrah\u0131d\u0131r. 12% efektif oran\u0131 yaln\u0131zca belirli l\u00fcks mallar i\u00e7in ge\u00e7erlidir. Mal ihracat\u0131 ve baz\u0131 hizmetler s\u0131f\u0131r oran\u0131na tabidir. Finansal modeller olu\u015ftururken veya hizmetlerinizi fiyatland\u0131r\u0131rken, \u00e7o\u011fu standart B2B i\u015flemi i\u00e7in 11%'yi \u00e7al\u0131\u015fma varsay\u0131m\u0131 olarak kullan\u0131n, ancak kendi i\u015f t\u00fcr\u00fcn\u00fczle ilgili olarak vergi dan\u0131\u015fman\u0131n\u0131za dan\u0131\u015farak teyit edin.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"vat-invoices-input-vat-and-common-mistakes\"><strong>KDV faturalar\u0131, girdi KDV\u2019si ve s\u0131k yap\u0131lan hatalar<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">PKP stat\u00fcs\u00fcne ge\u00e7ti\u011finizde, vergilendirilebilir her sat\u0131\u015f i\u00e7in \u201ce-Faktur\u201d ad\u0131 verilen vergi faturalar\u0131 d\u00fczenlemeniz gerekir. Bu faturalar, DJP taraf\u0131ndan tahsis edilen bir NSFP (Nomor Seri Faktur Pajak, yani vergi faturas\u0131 seri numaras\u0131) kullan\u0131larak DJP\u2019nin e-Faktur sistemi \u00fczerinden d\u00fczenlenmelidir. M\u00fc\u015fterilerinizden tahsil etti\u011finiz Pajak Keluaran (\u00e7\u0131k\u0131\u015f KDV\u2019si), PKP tedarik\u00e7ilerinize \u00f6dedi\u011finiz Pajak Masukan (giri\u015f KDV\u2019si) d\u00fc\u015f\u00fcld\u00fckten sonra kalan tutar, her ay devlete \u00f6deyece\u011finiz tutara e\u015fittir.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Belirli bir d\u00f6nemde girdi KDV\u2019si \u00e7\u0131kt\u0131 KDV\u2019sini a\u015farsa, KDV fazlas\u0131 olu\u015fur. Bu KDV fazlas\u0131 bir sonraki d\u00f6neme devredilebilir veya resmi bir vergi iadesi talebi yoluyla geri al\u0131nabilir; bu talebin onaylanmas\u0131 halinde DJP taraf\u0131ndan bir <strong>SKPLB<\/strong> (Fazla \u00d6denen Vergi Karar\u0131), geri \u00f6demenin yap\u0131lmas\u0131na izin veren resmi fazla \u00f6deme karar belgesi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">KDV konusunda en ac\u0131 verici hata nedir? Fatura d\u00fczenleme son tarihini ka\u00e7\u0131rmak. Fatura zaman\u0131nda d\u00fczenlenmemi\u015fse veya teknik gereklilikleri kar\u015f\u0131lam\u0131yorsa, girdi KDV iadesi reddedilebilir. Bir e-Faktur\u2019da tek bir alan\u0131n eksik olmas\u0131, milyonlarca rupi de\u011ferindeki bir iade hakk\u0131n\u0131 ge\u00e7ersiz k\u0131labilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"other-taxes-and-compliance-items\"><strong>Di\u011fer Vergiler ve Yasal Uyum Konular\u0131<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>4. Maddenin (2) Numaral\u0131 F\u0131kras\u0131 \u2013 Nihai Gelir Vergisi<\/strong> Nihai olarak vergilendirilen belirli i\u015flemleri, arsa ve bina kira gelirlerini, in\u015faat hizmetlerini ve birka\u00e7 ba\u015fka kalemi kapsamaktad\u0131r. Oranlar kategoriye g\u00f6re de\u011fi\u015fiklik g\u00f6sterir ve bu vergiler nihai niteliktedir; yani y\u0131ll\u0131k vergi beyannamenizde bu gelirleri bir kez daha indirim olarak g\u00f6steremezsiniz.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>PBB (Arsa ve Bina Vergisi)<\/strong> Bu vergi, PBB-P2 kurallar\u0131 uyar\u0131nca art\u0131k b\u00f6lgesel bir vergi olarak uygulanmakta olup, b\u00f6lgesel y\u00f6netimlerin d\u00fczenlemelerine ba\u011fl\u0131 olarak en y\u00fcksek oran 0,5%\u2019dir. Vergilendirilebilir de\u011fer, NJOP\u2019ye (Nilai Jual Objek Pajak, yani vergi matrah\u0131 olarak belirlenen sat\u0131\u015f de\u011feri) dayal\u0131d\u0131r. \u015eunu belirtmek gerekir ki, <strong>PBB sekt\u00f6rel kurallar\u0131<\/strong> Madencilik, petrol ve gaz, plantasyon ve ormanc\u0131l\u0131k faaliyetleri gibi belirli sekt\u00f6rler i\u00e7in ge\u00e7erlidir; bu sekt\u00f6rler, b\u00f6lgesel PBB-P2 \u00e7er\u00e7evesi yerine merkezi h\u00fck\u00fcmetin ayr\u0131 PBB h\u00fck\u00fcmlerine tabidir.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">PT PMA\u2019n\u0131z bu sekt\u00f6rlerden herhangi birinde faaliyet g\u00f6steriyorsa, ge\u00e7erli PBB kurallar\u0131, oranlar\u0131 ve beyanname verme kanallar\u0131 standart b\u00f6lgesel vergi s\u00fcrecinden farkl\u0131l\u0131k g\u00f6sterir. PT PMA\u2019n\u0131z arsa veya bina haklar\u0131n\u0131 devrediyorsa, e\u015fik de\u011ferin \u00fczerindeki i\u015flem de\u011feri \u00fczerinden maksimum 5% oran\u0131nda BPHTB (Arsa ve Bina Haklar\u0131 Devir Vergisi) de uygulanabilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Bea Meterai (Damga Vergisi)<\/strong> 10.000 IDR tutar\u0131ndaki s\u0131n\u0131r, belirtilen de\u011ferlerin \u00fczerindeki s\u00f6zle\u015fmeler, anla\u015fmalar ve belirli resmi belgeler i\u00e7in ge\u00e7erlidir. Kolayca unutulabilen bir husus olmakla birlikte, denetimler ve hukuki ihtilaflar s\u0131ras\u0131nda \u015fa\u015f\u0131rt\u0131c\u0131 derecede \u00f6nemlidir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Yerel\/b\u00f6lgesel vergiler (PBJT)<\/strong> Baz\u0131 sekt\u00f6rlerde, oteller, restoranlar, e\u011flence mekanlar\u0131 ve yerel hizmet i\u015fletmeleri, B\u00f6lgesel Vergi ve Har\u00e7 Kanunu uyar\u0131nca b\u00f6lgesel y\u00f6netimlere ek vergi \u00f6demekle y\u00fck\u00fcml\u00fc olabilir. Bu durum, ulusal vergi y\u00fck\u00fcml\u00fcl\u00fcklerinden ayr\u0131d\u0131r ve konaklama ve a\u011f\u0131rlama sekt\u00f6r\u00fcne odaklanan PT PMA\u2019lar\u0131 haz\u0131rl\u0131ks\u0131z yakalayabilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"p-ph-22-import-vat-and-customs-duties\"><strong>PPh 22, \u0130thalat KDV\u2019si ve G\u00fcmr\u00fck Vergileri<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PT PMA \u015firketiniz Endonezya\u2019ya mal ithal ediyorsa, vergi y\u00fck\u00fcml\u00fcl\u00fckleri kurumlar vergisi ve KDV\u2019nin \u00f6tesine uzan\u0131r. \u0130thalat i\u015flemleri, ithalat vergisi (Bea Masuk), ithalat KDV\u2019si (PPN impor), belirli l\u00fcks \u00fcr\u00fcnlere uygulanan PPnBM (L\u00fcks \u00dcr\u00fcnler Sat\u0131\u015f Vergisi) ve 22. Madde Gelir Vergisi\u2019ni (PPh 22) i\u00e7erebilir. Bu tutarlar genellikle g\u00fcmr\u00fck i\u015flemleri s\u0131ras\u0131nda halledilir, ancak yine de vergi kay\u0131tlar\u0131n\u0131z\u0131 ve y\u0131ll\u0131k mali mutabakat\u0131n\u0131z\u0131 etkiler.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu durum \u00f6zellikle ticaret, imalat, in\u015faat, konaklama ve perakende sekt\u00f6rlerindeki PT PMA\u2019lar i\u00e7in \u00f6nemlidir. G\u00fcmr\u00fck belgelerini, ithalat beyannamelerini, vergi \u00f6deme makbuzlar\u0131n\u0131 (fatura kodlar\u0131n\u0131), <strong>ticari faturalar<\/strong> yurtd\u0131\u015f\u0131 tedarik\u00e7ilerden gelen ve bir arada d\u00fczenlenmi\u015f tedarik\u00e7i s\u00f6zle\u015fmeleri. Ticari fatura, g\u00fcmr\u00fck idaresi taraf\u0131ndan g\u00fcmr\u00fck vergisi de\u011ferini belirlemek i\u00e7in kullan\u0131lan ba\u015fl\u0131ca belgedir; ayr\u0131ca muhasebeciniz de y\u0131l sonunda ithalat maliyetlerini, girdi KDV\u2019sini (Pajak Masukan), stok de\u011ferini ve pe\u015fin \u00f6denen gelir vergisini mutabakatlamak i\u00e7in bu belgeye ihtiya\u00e7 duyacakt\u0131r. Eksik veya tutars\u0131z ticari faturalar, g\u00fcmr\u00fck kay\u0131tlar\u0131 ile vergi beyannameleri aras\u0131nda uyu\u015fmazl\u0131klara yol a\u00e7abilir ve bu da s\u0131k\u00e7a g\u00f6r\u00fclen bir vergi denetimi tetikleyicisidir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"pt-pma-tax-filing-deadlines\"><strong>PT ve PMA Vergi Beyan\u0131 Son Tarihleri<\/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=\"Endonezya\u2019daki \u00f6deme tarihlerini, KDV beyannamesi ve y\u0131ll\u0131k kurumlar vergisi beyannamesi son ba\u015fvuru tarihlerini g\u00f6steren PT PMA vergi beyannamesi son ba\u015fvuru tarihleri infografi\u011fi.\" 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>Vergi Beyannamesi<\/strong><\/td><td><strong>Son Ba\u015fvuru Tarihi<\/strong><\/td><\/tr><tr><td>Y\u0131ll\u0131k Kurumlar Vergisi Beyannamesi (SPT Tahunan Badan)<\/td><td>Vergi y\u0131l\u0131n\u0131n bitiminden 4 ay sonra (takvim y\u0131l\u0131 esas\u0131na g\u00f6re faaliyet g\u00f6steren \u015firketler i\u00e7in 30 Nisan)<\/td><\/tr><tr><td>PPh 21 \/ 26 (\u00e7al\u0131\u015fan \/ yabanc\u0131 kaynakl\u0131 stopaj)<\/td><td>Bir sonraki ay\u0131n 20'si<\/td><\/tr><tr><td>PPh 23 \/ 26 (hizmet \/ yurt d\u0131\u015f\u0131 stopaj)<\/td><td>Bir sonraki ay\u0131n 20'si<\/td><\/tr><tr><td>PPh 25 (ayl\u0131k kurumlar vergisi taksiti)<\/td><td>Bir sonraki ay\u0131n 20'si<\/td><\/tr><tr><td>4. Maddenin (2) Numaral\u0131 F\u0131kras\u0131 \u2013 Nihai Gelir Vergisi<\/td><td>Bir sonraki ay\u0131n 20'si<\/td><\/tr><tr><td>KDV \/ PPnBM<\/td><td>Bir sonraki ay\u0131n sonu<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u00d6deme ve beyanname verme son tarihleri ayn\u0131 de\u011fildir; bu, bir\u00e7ok yar\u0131 zamanl\u0131 PMA\u2019n\u0131n t\u00f6kezlemesine neden olan pratik bir \u00e7eli\u015fkidir. \u0130\u015fte daha net bir a\u00e7\u0131klama:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Vergi T\u00fcr\u00fc<\/strong><\/td><td><strong>\u00d6deme Son Tarihi<\/strong><\/td><td><strong>Son Ba\u015fvuru Tarihi<\/strong><\/td><\/tr><tr><td>PPh 21 \/ 26<\/td><td>Genellikle, takip eden ay\u0131n 15\u2019ine kadar<\/td><td>Bir sonraki ay\u0131n 20\u2019sine kadar<\/td><\/tr><tr><td>PPh 23 \/ 26<\/td><td>Genellikle, takip eden ay\u0131n 15\u2019ine kadar<\/td><td>Bir sonraki ay\u0131n 20\u2019sine kadar<\/td><\/tr><tr><td>PPh 25<\/td><td>Genellikle, takip eden ay\u0131n 15\u2019ine kadar<\/td><td>Bir sonraki ay\u0131n 20\u2019sine kadar<\/td><\/tr><tr><td>4. Maddenin (2) numaral\u0131 f\u0131kras\u0131 \u2013 Nihai Vergi<\/td><td>Genellikle, takip eden ay\u0131n 15\u2019ine kadar<\/td><td>Bir sonraki ay\u0131n 20\u2019sine kadar<\/td><\/tr><tr><td>KDV \/ PPN<\/td><td>KDV beyannamesini vermeden \u00f6nce<\/td><td>Bir sonraki ay\u0131n sonu<\/td><\/tr><tr><td>Y\u0131ll\u0131k Kurumlar Vergisi \/ Y\u0131ll\u0131k Kurumlar Vergisi Beyannamesi<\/td><td>Y\u0131ll\u0131k beyannameyi sunmadan \u00f6nce<\/td><td>mali y\u0131l sonundan 4 ay sonra<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Geciken \u00f6demeler, ge\u00e7erli ayl\u0131k Maliye Bakanl\u0131\u011f\u0131 (MoF) faiz oran\u0131 temel al\u0131narak hesaplanan faiz cezalar\u0131 ile ek bir ek \u00fccretin eklenmesiyle, en fazla 24 ay s\u00fcreyle uygulan\u0131r. Ge\u00e7 beyanname verme durumunda ayr\u0131ca ayr\u0131 idari para cezalar\u0131 uygulan\u0131r: \u00e7o\u011fu ayl\u0131k beyanname i\u00e7in 100.000 IDR, ge\u00e7 KDV beyannamesi i\u00e7in 500.000 IDR ve ge\u00e7 y\u0131ll\u0131k Kurumlar Vergisi beyannamesi i\u00e7in 1.000.000 IDR. Maliye Bakanl\u0131\u011f\u0131 faiz oran\u0131 periyodik olarak belirlendi\u011finden, g\u00fcncel oranlar\u0131 muhasebecinizle teyit ediniz.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00d6demelerin nas\u0131l yap\u0131ld\u0131\u011f\u0131na dair pratik bir not: Endonezya\u2019da vergi \u00f6demeleri bir <strong>banka alg\u0131s\u0131<\/strong>, DJP ad\u0131na vergi \u00f6demelerini tahsil etmeye yetkili, h\u00fck\u00fcmet taraf\u0131ndan atanan bir banka veya \u00f6deme kanal\u0131.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00d6demeler, Coretax\u2019ta bir fatura kodu (Kode Billing) olu\u015fturulup bunun bir banka persepsi veya onaylanm\u0131\u015f bir e-\u00f6deme kanal\u0131 arac\u0131l\u0131\u011f\u0131yla \u00f6denmesiyle ger\u00e7ekle\u015ftirilir. PT PMA\u2019n\u0131zda, bir vergi t\u00fcr\u00fcnde fazla \u00f6deme varsa ve bunu ba\u015fka bir vergi borcuna mahsup etmek istiyorsan\u0131z, bu i\u015flem \u015fu \u015fekilde yap\u0131l\u0131r: <strong>hesap kayd\u0131<\/strong> (vergi defteri kayd\u0131), nakit iade almak yerine kredinin vergi hesaplar\u0131 aras\u0131nda aktar\u0131lmas\u0131 i\u00e7in DJP\u2019ye yap\u0131lan resmi talep.<\/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 ve e-Bupot: PT PMA Sahiplerinin Bilmesi Gerekenler<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Endonezya vergi idaresiyle bir s\u00fcredir i\u015f yapmad\u0131ysan\u0131z, durum \u00f6nemli \u00f6l\u00e7\u00fcde de\u011fi\u015fmi\u015ftir. Coretax, DJP\u2019nin entegre vergi idare sistemidir. Bu sistem, vergi m\u00fckellefi kayd\u0131, vergi beyannamesi (SPT) sunumu, vergi \u00f6demesi, Vergi M\u00fckellefi Hesap Y\u00f6netimi, denetim ve tahsilat gibi temel vergi s\u00fcre\u00e7lerini tek bir platformda bir araya getirir. Bir PT PMA i\u00e7in bu, vergi beyannamesi verme s\u00fcreci ba\u015flamadan \u00f6nce NPWP numaran\u0131z\u0131n, y\u00f6netici eri\u015fim bilgilerinin, DJP Yetki Kodunuzun, vergi rollerinizin, PKP stat\u00fcn\u00fcz\u00fcn, \u00f6deme ge\u00e7mi\u015finizin ve beyanname kay\u0131tlar\u0131n\u0131z\u0131n d\u00fczenli olarak kontrol edilmesi gerekti\u011fi anlam\u0131na gelir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vergi M\u00fckellefi Hesap Y\u00f6netimi (TAM) \u00f6zelli\u011fini, vergileriniz i\u00e7in bir banka ekstresi gibi d\u00fc\u015f\u00fcn\u00fcn; bu \u00f6zellik, t\u00fcm vergi t\u00fcrlerine ili\u015fkin ger\u00e7ek zamanl\u0131 vergi durumunuzu tek bir ekranda g\u00f6sterir. DJP art\u0131k mali durumunuz hakk\u0131nda eskisinden \u00e7ok daha kapsaml\u0131 bir g\u00f6r\u00fcn\u00fcrl\u00fc\u011fe sahiptir ve beyannameler aras\u0131ndaki tutars\u0131zl\u0131klar\u0131 tespit etmek daha kolay hale gelmi\u015ftir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Uygulamada nelerin de\u011fi\u015fti\u011fi: Vergi kayd\u0131, vergi beyannamesi (SPT) sunumu, \u00f6deme, denetim ileti\u015fimi ve belge ak\u0131\u015f\u0131; hepsi bu sistem \u00fczerinden y\u00fcr\u00fct\u00fclmektedir. Bir PT PMA i\u00e7in bu, beyanname sunma i\u015flemine ba\u015flamadan \u00f6nce NPWP numaran\u0131z\u0131n, y\u00f6netici eri\u015fim haklar\u0131n\u0131z\u0131n, Kode Otorisasi DJP (KODJP) numaran\u0131z\u0131n, vergi rollerinizin ve PKP stat\u00fcn\u00fcz\u00fcn sistemde do\u011frulanmas\u0131 ve g\u00fcncel tutulmas\u0131 gerekti\u011fi anlam\u0131na gelir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Haz\u0131rlaman\u0131z gerekenler:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Y\u00f6neticiler i\u00e7in ge\u00e7erli NPWP ve elektronik sertifika (sertifikat elektronik) ile do\u011frulanm\u0131\u015f Coretax hesab\u0131<\/li>\n\n\n\n<li>OSS-RBA'dan al\u0131nan NIB (\u0130\u015fletme Kimlik Numaras\u0131)<\/li>\n\n\n\n<li>\u015eirket tescil belgesi ve y\u00f6netici bilgileri sistemde do\u011fruland\u0131<\/li>\n\n\n\n<li>Maa\u015f kay\u0131tlar\u0131, PPh 21 beyannamelerinizle senkronize edilmi\u015ftir<\/li>\n\n\n\n<li>PPh 23 stopaj\u0131n\u0131 destekleyen tedarik\u00e7i faturalar\u0131 ve s\u00f6zle\u015fmeleri<\/li>\n\n\n\n<li>PKP iseniz, e-Faktur eri\u015fimi ve NSFP (vergi fatura numaras\u0131 serisi)<\/li>\n\n\n\n<li>Y\u0131ll\u0131k beyanname i\u00e7in mali tablolar ve vergi mutabakat\u0131<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">e-Bupot sistemi, ilgili stopaj i\u015flemleri i\u00e7in stopaj beyannameleri (bukti potong) olu\u015fturmak amac\u0131yla kullan\u0131l\u0131r. Tedarik\u00e7ilerle ilgili stopaj vergileri ve \u00e7al\u0131\u015fan maa\u015f stopajlar\u0131, farkl\u0131 raporlama ak\u0131\u015flar\u0131 kullanabilece\u011finden dikkatle incelenmelidir. SPT Masa Unifikasi kapsam\u0131nda, \u00e7e\u015fitli stopaj vergisi t\u00fcrleri tek bir ayl\u0131k beyannamede birle\u015ftirilmi\u015ftir; ancak muhasebeciniz, PT PMA'n\u0131z i\u00e7in hangi vergi t\u00fcrlerinin ge\u00e7erli oldu\u011funu yine de teyit etmelidir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"transfer-pricing-for-pt-pma\"><strong>PT PMA i\u00e7in Transfer Fiyatland\u0131rmas\u0131<\/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 i\u00e7in, ili\u015fkili taraf i\u015flemlerini, ana \u015firket \u00fccretlerini, telif \u00fccretlerini, kredileri ve belgelemeyi g\u00f6steren transfer fiyatland\u0131rmas\u0131 infografi\u011fi.\" 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\u2019n\u0131z\u0131n ili\u015fkili taraflarla, ana \u015firketlerle, ba\u011fl\u0131 i\u015fletmelerle veya ortak hissedarlar\u0131 olan kurulu\u015flarla i\u015flemleri varsa, transfer fiyatland\u0131rmas\u0131 kurallar\u0131 ge\u00e7erlidir. Endonezya, bu i\u015flemlerin, ili\u015fkili olmayan taraflar aras\u0131nda yap\u0131lm\u0131\u015f gibi fiyatland\u0131r\u0131lmas\u0131n\u0131 \u015fart ko\u015fmaktad\u0131r (piyasa ko\u015fullar\u0131na uygunluk ilkesi).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"when-transfer-pricing-documentation-is-required\"><strong>Transfer fiyatland\u0131rmas\u0131 belgelendirmesi ne zaman gereklidir?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">172\/2023 say\u0131l\u0131 Maliye Bakan\u0131 Y\u00f6netmeli\u011fi uyar\u0131nca, belirli e\u015fiklerin \u00fczerindeki ili\u015fkili taraf i\u015flemlerine sahip PT PMA\u2019lar bir <strong>ana dosya<\/strong> ve <strong>yerel dosya<\/strong>. Belirli bir konsolide gelir e\u015fi\u011finin \u00fczerindeki \u00e7ok uluslu gruplara ba\u011fl\u0131 \u015firketlerin de \u00dclke Baz\u0131nda Rapor (CbCR) sunmas\u0131 gerekebilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bunu tetikleyen yayg\u0131n ili\u015fkili taraf i\u015flemleri \u015funlard\u0131r: ana \u015firkete \u00f6denen y\u00f6netim \u00fccretleri, bir marka veya teknolojinin kullan\u0131m\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda \u00f6denen telif \u00fccretleri, hissedar kredilerinin faizi, \u015firketler aras\u0131 hizmet \u00fccretleri ve piyasa fiyatlar\u0131 d\u0131\u015f\u0131nda ger\u00e7ekle\u015ftirilen mal al\u0131m veya sat\u0131mlar\u0131.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Belgeler sadece fiyat\u0131n ne oldu\u011funu de\u011fil, ayn\u0131 zamanda bunun neden adil oldu\u011funu da g\u00f6stermelidir. \u201cEbeveynlerimiz bizden bu \u00fccreti talep etti\u201d demek yeterli de\u011fildir. Bir kar\u015f\u0131la\u015ft\u0131rmal\u0131 analiz, benzer i\u015flem verileri, \u015firketler aras\u0131 bir anla\u015fma ve \u00f6denen hizmetler kar\u015f\u0131l\u0131\u011f\u0131nda elde edilen ger\u00e7ek ekonomik \u00f6z ve faydan\u0131n kan\u0131t\u0131 gereklidir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B\u00fcy\u00fck \u00e7ok uluslu gruplar i\u00e7in dikkat edilmesi gereken bir husus daha bulunmaktad\u0131r: Endonezya, k\u00fcresel asgari vergi \u00e7er\u00e7evesi (\u0130kinci S\u00fctun) i\u00e7in ulusal d\u00fczenlemeler yay\u0131nlam\u0131\u015ft\u0131r. Gelir Dahil Etme Kural\u0131 (IIR) ve Nitelikli Yurti\u00e7i Asgari Ek Vergi (QDMTT) 2025 y\u0131l\u0131ndan itibaren, Yetersiz Vergilendirilmi\u015f Kar Kural\u0131 (UTPR) ise 2026 y\u0131l\u0131ndan itibaren ge\u00e7erli olacakt\u0131r. Bu d\u00fczenlemeler yaln\u0131zca konsolide y\u0131ll\u0131k geliri 750 milyon avro veya \u00fczerinde olan b\u00fcy\u00fck \u00e7ok uluslu \u015firket gruplar\u0131n\u0131 etkilemektedir; ancak PT PMA\u2019n\u0131z b\u00f6yle bir grubun par\u00e7as\u0131ysa, transfer fiyatland\u0131rmas\u0131 ve \u015firketler aras\u0131 yap\u0131n\u0131z bu ba\u011flamda g\u00f6zden ge\u00e7irilmelidir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"common-pt-pma-tax-mistakes\"><strong>PT ve PMA Vergilerinde S\u0131k G\u00f6r\u00fclen Hatalar<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"assuming-tax-obligations-start-with-revenue\"><strong>Vergi y\u00fck\u00fcml\u00fcl\u00fcklerinin gelirle ba\u015flad\u0131\u011f\u0131 varsay\u0131m\u0131yla<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Vergi y\u00fck\u00fcml\u00fcl\u00fckleri gelir elde edilmesini beklemez. Yeni kurulmu\u015f bir PT PMA, tek bir rupi bile kazanmadan \u00f6nce, \u00f6zellikle Coretax\u2019ta kay\u0131tl\u0131 olan \u015firketin aktif vergi y\u00fck\u00fcml\u00fcl\u00fcklerine ba\u011fl\u0131 olarak, y\u0131ll\u0131k Kurumlar Vergisi beyannamesi ve belirli ayl\u0131k vergi t\u00fcrleri olmak \u00fczere beyanname verme y\u00fck\u00fcml\u00fcl\u00fckleri alt\u0131nda olabilir. KPP\u2019nizde (yerel vergi dairesi) veya Coretax hesab\u0131n\u0131z arac\u0131l\u0131\u011f\u0131yla hangi vergi t\u00fcrlerinin aktif oldu\u011funu teyit edin. Yeni kay\u0131t yapt\u0131ran bir\u00e7ok PT PMA \u015firketi, ge\u00e7erli olmad\u0131\u011f\u0131n\u0131 varsayd\u0131klar\u0131 d\u00f6nemler i\u00e7in ge\u00e7 beyanname verme cezalar\u0131yla kar\u015f\u0131la\u015ft\u0131klar\u0131nda bunu zor yoldan \u00f6\u011frenmektedir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"ignoring-the-monthly-withholding-tax\"><strong>Ayl\u0131k stopaj vergisini dikkate almamak<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Bir hizmet i\u00e7in yap\u0131lan tek bir tedarik\u00e7i \u00f6demesi ya da tek bir maa\u015f \u00f6demesi bile, o ay i\u00e7in PPh 23 veya PPh 21 bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011furur. \u015eirketlerini kendileri y\u00f6neten yabanc\u0131 yat\u0131r\u0131mc\u0131lar, sadece birka\u00e7 faturay\u0131 \u00f6dedikleri i\u00e7in bildirecek bir \u015fey olmad\u0131\u011f\u0131n\u0131 varsayarak, bazen aylarca ayl\u0131k beyanname vermeden ge\u00e7irebilirler. DJP\u2019nin Coretax sistemi, \u00f6deme verileri ile beyanname ge\u00e7mi\u015fi aras\u0131ndaki tutars\u0131zl\u0131klar\u0131 tespit eder; eksik ayl\u0131k beyanname, s\u0131k kar\u015f\u0131la\u015f\u0131lan bir durumdur. <strong>vergi denetimi tetikleyicisi<\/strong> bu durum, t\u00fcm uyumluluk ge\u00e7mi\u015finizin yeniden incelenmesine yol a\u00e7abilir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"applying-treaty-rates-without-a-valid-form-dgt\"><strong>Ge\u00e7erli bir DGT Formu olmadan anla\u015fma oranlar\u0131n\u0131n uygulanmas\u0131<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Bu, iyi belgelenmi\u015f bir sorundur. Bir PT PMA, Endonezya-Hollanda vergi anla\u015fmas\u0131na at\u0131fta bulunarak, Hollandal\u0131 bir ana \u015firkete \u00f6denen temett\u00fcler \u00fczerindeki PPh 26 stopaj\u0131n\u0131 20%\u2019den 10%\u2019ye d\u00fc\u015f\u00fcrm\u00fc\u015ft\u00fcr; ancak \u00f6deme \u00f6ncesinde Form DGT al\u0131nmam\u0131\u015ft\u0131r. DJP, anla\u015fmadan do\u011fan avantaj\u0131 tamamen reddedebilir ve 20% tutar\u0131n\u0131n tamam\u0131n\u0131n yan\u0131 s\u0131ra cezalar ve faizlerin de \u00f6denmesini talep edebilir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"treating-accounting-profit-as-taxable-profit\"><strong>Muhasebe k\u00e2r\u0131n\u0131n vergilendirilebilir k\u00e2r olarak kabul edilmesi<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Bu durum, Endonezya vergi deneyimi olmayan finans ekiplerini zor durumda b\u0131rak\u0131r. Kar-zarar tablosundaki net k\u00e2r\u0131n\u0131z bir ba\u015flang\u0131\u00e7 noktas\u0131d\u0131r, nihai sonu\u00e7 de\u011fildir. Vergi d\u00fczeltmeleri uygulanmal\u0131, baz\u0131 giderler yeniden eklenmeli ve baz\u0131 gelirler d\u00fczeltilebilir. Uygun bir vergi mutabakat\u0131 yap\u0131lmadan, do\u011frudan muhasebe k\u00e2r\u0131n\u0131 kullanarak y\u0131ll\u0131k beyannamenizi sunmak, bilinen bir <strong>vergi denetimi tetikleyicisi<\/strong>. DJP, bir vergi denetimi s\u0131ras\u0131nda bu uyu\u015fmazl\u0131\u011f\u0131 tespit ederse, bir <strong>SKPKB<\/strong> (Vergi Eksik \u00d6deme Karar\u0131), vergi eksik \u00f6demesini, faiz ve cezalarla birlikte kesinle\u015ftiren bir vergi takdir karar\u0131d\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"missing-vat-invoice-deadlines\"><strong>KDV faturalar\u0131n\u0131n son teslim tarihlerinin ka\u00e7\u0131r\u0131lmas\u0131<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">e-Faktur faturalar\u0131, i\u015flemin ger\u00e7ekle\u015fti\u011fi ay\u0131 takip eden ay\u0131n sonuna kadar d\u00fczenlenmelidir. \u00c7ok uzun s\u00fcre beklemek, m\u00fc\u015fterinizin girdi KDV\u2019sini iade edememesine yol a\u00e7ar; bu da i\u015f ili\u015fkinizi zedeler ve sizin de cezai yapt\u0131r\u0131mlarla kar\u015f\u0131 kar\u015f\u0131ya kalman\u0131za neden olabilir. Reddedilen girdi KDV\u2019si, vergi denetimlerinde en s\u0131k kar\u015f\u0131la\u015f\u0131lan mali kay\u0131plardan biridir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"forgetting-lkpm-because-its-not-a-tax-thing\"><strong>\u201cVergiyle ilgili bir konu olmad\u0131\u011f\u0131\u201d i\u00e7in LKPM\u2019yi g\u00f6z ard\u0131 etmek\u201d<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Do\u011fru, LKPM (Laporan Kegiatan Penanaman Modal, yani Yat\u0131r\u0131m Faaliyet Raporu) bir vergi beyannamesi de\u011fildir. Bu rapor, OSS-RBA arac\u0131l\u0131\u011f\u0131yla BKPM\u2019ye \u00fc\u00e7 ayda bir sunulur. Ancak bu raporun sunulmamas\u0131, lisans sorunlar\u0131na yol a\u00e7abilir ve bu da vergi uyumlulu\u011funuzda bir dizi sorunu beraberinde getirebilir. Son d\u00fczenlemelere g\u00f6re, raporun sunulmamas\u0131 art\u0131k lisans\u0131n iptal edilmesine neden olabilir. Bu rapor, vergi beyannamelerinizle ayn\u0131 uyum takvimine dahildir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"pt-pma-tax-compliance-checklist\"><strong>PT PMA Vergi Uyum Kontrol Listesi<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Y\u00fck\u00fcml\u00fcl\u00fcklerinizi takip etmek i\u00e7in bunu her ay ve her y\u0131l kullan\u0131n:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ayl\u0131k:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>NPWP ve Coretax hesab\u0131na eri\u015fimin aktif oldu\u011funu do\u011frulay\u0131n<\/li>\n\n\n\n<li>PPh 21 bordro hesaplamas\u0131n\u0131 ger\u00e7ekle\u015ftirin ve stopaj beyannamesini (e-Bupot) g\u00f6nderin<\/li>\n\n\n\n<li>PPh 23\u2019\u00fcn uygulanabilirli\u011fi a\u00e7\u0131s\u0131ndan t\u00fcm tedarik\u00e7i \u00f6demelerini g\u00f6zden ge\u00e7irin<\/li>\n\n\n\n<li>PPh 25 taksitini hesaplay\u0131n ve \u00f6deyin<\/li>\n\n\n\n<li>PPh 26 y\u00fck\u00fcml\u00fcl\u00fckleri (yurt d\u0131\u015f\u0131 \u00f6demeler) olup olmad\u0131\u011f\u0131n\u0131 kontrol edin<\/li>\n\n\n\n<li>PKP olarak kay\u0131tl\u0131ysan\u0131z KDV beyannamesini verin ve t\u00fcm e-Fakt\u00fcrleri zaman\u0131nda d\u00fczenleyin<\/li>\n\n\n\n<li>Banka hesap \u00f6zetlerini, maa\u015f bordrolar\u0131n\u0131 ve vergi beyannamelerini mutabakat\u0131na al<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Y\u0131ll\u0131k olarak:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>PKP durumunun g\u00fcncel oldu\u011funu do\u011frulay\u0131n<\/li>\n\n\n\n<li>Mali tablolar\u0131n haz\u0131rlanmas\u0131 (ve yasal olarak gerekli oldu\u011fu durumlarda denetlenmi\u015f tablolar\u0131n)<\/li>\n\n\n\n<li>Tam mali mutabakat (muhasebe k\u00e2r\u0131 \u2192 vergilendirilebilir gelir)<\/li>\n\n\n\n<li>PPh 25 taksitleri nihai Kurumlar Vergisi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn alt\u0131nda kal\u0131rsa, PPh 29 ek \u00f6demesini hesaplay\u0131n<\/li>\n\n\n\n<li>\u0130li\u015fkili taraf i\u015flemlerinde transfer fiyatland\u0131rmas\u0131 riskini g\u00f6zden ge\u00e7irin<\/li>\n\n\n\n<li>Temett\u00fc ve hissedar vergilendirme kurallar\u0131n\u0131 kontrol edin<\/li>\n\n\n\n<li>30 Nisan tarihine kadar Kurumlar Y\u0131ll\u0131k Vergi Beyannamesini (SPT Tahunan Badan) sunun<\/li>\n\n\n\n<li>T\u00fcm ba\u015fvuru ve \u00f6deme onay belgelerini saklay\u0131n<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"when-should-a-pt-pma-use-a-tax-consultant\"><strong>Bir PT PMA ne zaman bir vergi dan\u0131\u015fman\u0131na ba\u015fvurmal\u0131d\u0131r?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Lisansl\u0131 bir uzmanla \u00e7al\u0131\u015fmay\u0131 ciddi olarak d\u00fc\u015f\u00fcnmelisiniz <strong>Endonezya'da vergi dan\u0131\u015fman\u0131<\/strong> (vergi dan\u0131\u015fman\u0131) A\u015fa\u011f\u0131dakilerden herhangi biri ge\u00e7erliyse:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u015eirketinizin <strong>yabanc\u0131 hissedarlar<\/strong> temett\u00fc alanlar<\/li>\n\n\n\n<li>Yurtd\u0131\u015f\u0131ndaki tedarik\u00e7ilere y\u00f6netim, BT, telif veya teknik hizmetler kar\u015f\u0131l\u0131\u011f\u0131nda \u00f6deme yapars\u0131n\u0131z<\/li>\n\n\n\n<li>\u015eu \u015fekilde kay\u0131tl\u0131s\u0131n\u0131z: <strong>PKP<\/strong> ve \u00f6nemli miktarda KDV i\u015flemlerini y\u00fcr\u00fctmek<\/li>\n\n\n\n<li>Yerli ya da yurtd\u0131\u015f\u0131ndan gelen \u00e7al\u0131\u015fanlar\u0131n\u0131z var<\/li>\n\n\n\n<li>Sizde var <strong>ili\u015fkili taraf i\u015flemleri<\/strong> ba\u011fl\u0131 \u015firketler veya ana \u015firketlerle<\/li>\n\n\n\n<li>\u0130lk... i\u00e7in haz\u0131rlan\u0131yorsun <strong>y\u0131ll\u0131k kurumlar vergisi beyannamesi<\/strong><\/li>\n\n\n\n<li>KPP\u2019den (yerel vergi dairesi) herhangi bir bildirim veya soru ald\u0131n\u0131z<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130yi bir PT PMA vergi hizmeti, \u00f6nlenen cezalar, do\u011fru bir \u015fekilde talep edilen indirimler ve uygun \u015fekilde uygulanan ikili anla\u015fma avantajlar\u0131 sayesinde kendini amorti eder. Bir hatan\u0131n maliyeti, \u00f6zellikle transfer fiyatland\u0131rmas\u0131 veya 26. maddeye g\u00f6re yap\u0131lan stopaj konusunda, neredeyse her zaman profesyonel dan\u0131\u015fmanl\u0131k hizmetinin maliyetini a\u015far.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"fa-qs-about-pt-pma-tax-obligations\"><strong>PT PMA Vergi Y\u00fck\u00fcml\u00fcl\u00fckleri Hakk\u0131nda S\u0131k\u00e7a Sorulan Sorular<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Endonezya\u2019da bir PT PMA hangi vergileri \u00f6der?<\/strong> Bir PT PMA, kurumlar vergisi (PPh Badan), ayl\u0131k stopaj vergileri (PPh 21, PPh 23, PPh 25, PPh 26), PKP olarak kay\u0131tl\u0131ysa KDV, gayrimenkul sahibi ise arsa ve bina vergisi ile ilgili belgelere ili\u015fkin damga vergisini \u00f6der. Ayr\u0131ca, transfer fiyatland\u0131rmas\u0131 belgeleri de istenebilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>PT PMA kurumlar vergisi 22% mi?<\/strong> Evet, net vergiye tabi gelir \u00fczerinden uygulanan standart kurumlar vergisi oran\u0131 %\u2019dir. Borsa kotasyon kriterlerini kar\u015f\u0131layan halka a\u00e7\u0131k \u015firketler % oran\u0131nda vergi \u00f6deyebilir. Cirosu 50 milyar IDR\u2019nin alt\u0131nda olan k\u00fc\u00e7\u00fck \u015firketler, daha d\u00fc\u015f\u00fck gelirli k\u0131s\u0131m i\u00e7in k\u0131smi bir indirimden yararlanabilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>PT PMA\u2019n\u0131n ayl\u0131k vergi beyannameleri sunmas\u0131 gerekiyor mu?<\/strong> Evet. PPh 21 (\u00e7al\u0131\u015fanlardan kesilen vergi), PPh 23 (yerel hizmet \u00f6demeleri), PPh 25 (kurumlar vergisi taksitleri), PPh 26 (yurt d\u0131\u015f\u0131 \u00f6demeler) ve KDV i\u00e7in ayl\u0131k raporlar\u0131n sunulmas\u0131 zorunludur. Tek bir ay\u0131n bile eksik olmas\u0131, mevzuata uygunluk eksikliklerine ve cezalara yol a\u00e7ar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Geliri olmayan yeni bir PT PMA \u015firketi vergi beyannamesi vermek zorunda m\u0131d\u0131r?<\/strong> Muhtemelen evet. Yeni bir PT PMA \u015firketi, gelir elde etmeye ba\u015flamadan \u00f6nce de, hangi vergi y\u00fck\u00fcml\u00fcl\u00fcklerinin ge\u00e7erli oldu\u011funa ba\u011fl\u0131 olarak, \u00f6zellikle y\u0131ll\u0131k kurumlar vergisi beyannamesi ve belirli ayl\u0131k vergi t\u00fcrleri i\u00e7in beyanname verme y\u00fck\u00fcml\u00fcl\u00fckleri alt\u0131nda olabilir. Beyanname verilmeyen d\u00f6nemler nedeniyle beklenmedik cezalarla kar\u015f\u0131la\u015fmamak i\u00e7in, Coretax hesab\u0131n\u0131z \u00fczerinden veya KPP\u2019ye ba\u015fvurarak ge\u00e7erli vergi y\u00fck\u00fcml\u00fcl\u00fcklerinizi teyit edin.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Bir PT PMA ne zaman KDV kayd\u0131 yapt\u0131rmak zorundad\u0131r?<\/strong> Y\u0131ll\u0131k ciro 4,8 milyar IDR\u2019ye ula\u015ft\u0131\u011f\u0131nda veya bu rakama ula\u015fmas\u0131 beklendi\u011finde, PKP kayd\u0131 zorunludur. Bu e\u015fik de\u011ferin alt\u0131nda g\u00f6n\u00fcll\u00fc kay\u0131t da yap\u0131labilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Bir PT PMA, 0.5% nihai vergi rejimini kullanabilir mi?<\/strong> Otomatik olarak de\u011fil. Br\u00fct cirosu 4,8 milyar IDR\u2019ye kadar olan baz\u0131 kurumsal vergi m\u00fckellefleri, 0,5% nihai gelir vergisi rejiminden yararlanma hakk\u0131na sahip olabilir; ancak bu hak, duruma g\u00f6re de\u011fi\u015fir ve s\u00fcre s\u0131n\u0131rlamas\u0131na tabidir. Bu durum, \u015firketin vergi m\u00fckellefi stat\u00fcs\u00fcne, ticari faaliyetine, tescil tarihine ve se\u00e7ti\u011fi vergi rejimine ba\u011fl\u0131d\u0131r. Bir PT PMA \u015firketi, \u00f6nce bir vergi dan\u0131\u015fman\u0131na dan\u0131\u015fmadan bu rejime uygun oldu\u011funu varsaymamal\u0131d\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Yabanc\u0131 hissedarlara \u00f6denen temett\u00fcler vergilendirilir mi?<\/strong> Evet. Yabanc\u0131 bir hissedara \u00f6denen temett\u00fcler, varsay\u0131lan oran olan 20% \u00fczerinden PPh 26 vergisine tabidir. Yabanc\u0131 taraf\u0131n ge\u00e7erli bir DGT Formu sunmas\u0131 halinde, vergi anla\u015fmas\u0131 kapsam\u0131nda daha d\u00fc\u015f\u00fck bir oran uygulanabilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Bir PT PMA vergi beyannamesini ge\u00e7 verirse ne olur?<\/strong> Ge\u00e7 beyanname verme durumunda idari para cezalar\u0131 uygulan\u0131r: \u00c7o\u011fu ayl\u0131k beyanname i\u00e7in 100.000 IDR, ge\u00e7 KDV beyannamesi i\u00e7in 500.000 IDR ve ge\u00e7 y\u0131ll\u0131k Kurumlar Vergisi beyannamesi i\u00e7in 1.000.000 IDR. Eksik \u00f6denen vergi i\u00e7in de, ge\u00e7erli ayl\u0131k Maliye Bakanl\u0131\u011f\u0131 (MoF) faiz oran\u0131na ek olarak bir ek \u00fccret eklenerek, en fazla 24 ay s\u00fcreyle faiz cezas\u0131 uygulan\u0131r. Tekrarlanan ge\u00e7 beyannameler denetim riskini art\u0131r\u0131r ve vergi tahakkuk mektubu (SKPKB) veya Surat Tagihan Pajak (STP) g\u00f6nderilmesine neden olabilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>LKPM ile vergi beyannamesi aras\u0131nda ne fark vard\u0131r?<\/strong> LKPM, OSS-RBA sistemi arac\u0131l\u0131\u011f\u0131yla BKPM\u2019ye sunulan bir yat\u0131r\u0131m faaliyet raporudur. Bu rapor, yat\u0131r\u0131m plan\u0131n\u0131za g\u00f6re kaydetti\u011finiz ilerlemeyi takip eder ve bir vergi beyannamesi de\u011fildir. Vergi beyannameleri ise Coretax sistemi arac\u0131l\u0131\u011f\u0131yla DJP\u2019ye sunulur. Her ikisi de PT PMA\u2019lar i\u00e7in zorunludur ve her ikisinin de ayr\u0131 son ba\u015fvuru tarihleri ile uyulmamas\u0131 durumunda uygulanacak yapt\u0131r\u0131mlar bulunmaktad\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Her PT PMA i\u00e7in transfer fiyatland\u0131rmas\u0131 belgelendirmesi gerekli midir?<\/strong> Her PT PMA i\u00e7in ge\u00e7erli olmasa da, ili\u015fkili taraflarla, ba\u011fl\u0131 \u015firketlerle, ana \u015firketlerle veya ortak hissedarlar\u0131 olan kurulu\u015flarla i\u015flem ger\u00e7ekle\u015ftiren her PT PMA\u2019n\u0131n, PMK 172\/2023 uyar\u0131nca belgelendirme gereklili\u011fi olup olmad\u0131\u011f\u0131n\u0131 de\u011ferlendirmesi gerekmektedir. E\u015fik de\u011ferler ve belgelendirme t\u00fcrleri, i\u015flem hacmine ve grup b\u00fcy\u00fckl\u00fc\u011f\u00fcne ba\u011fl\u0131d\u0131r.<\/p>","protected":false},"excerpt":{"rendered":"<p>Endonezya\u2019da bir PT PMA \u015firketi i\u015fletmek, sadece y\u0131ll\u0131k kurumlar vergisinden ibaret de\u011fildir. Bu k\u0131lavuzda, kurumlar vergisi (CIT), KDV, ayl\u0131k stopaj vergileri, Coretax, beyanname verme son tarihleri, transfer fiyatland\u0131rmas\u0131 ve yabanc\u0131 sermayeli \u015firketlerin ka\u00e7\u0131nmas\u0131 gereken yayg\u0131n hatalar ayr\u0131nt\u0131l\u0131 olarak ele al\u0131nmaktad\u0131r.<\/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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