{"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":"pma-%e5%85%ac%e5%8f%b8%e7%9a%84%e7%a8%85%e5%8b%99%e7%be%a9%e5%8b%99","status":"publish","type":"post","link":"https:\/\/visa-indonesia.com\/zh\/visas-and-regulations\/tax-obligations-for-pt-pma\/","title":{"rendered":"2026\u5e74\u5370\u5c3c\u5916\u5546\u6295\u8cc7\u6709\u9650\u8cac\u4efb\u516c\u53f8\uff08PT PMA\uff09\u7684\u7a05\u52d9\u7fa9\u52d9"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u5982\u679c\u60a8\u525b\u6210\u7acb\u4e00\u5bb6 PT PMA \u516c\u53f8\uff0c\u6216\u6b63\u8a08\u756b\u6210\u7acb\uff0c\u9019\u4efd\u6307\u5357\u6b63\u662f\u70ba\u60a8\u800c\u5beb\u3002\u7121\u8ad6\u60a8\u662f\u5916\u570b\u6295\u8cc7\u8005\u3001\u5916\u8cc7\u4f01\u696d\u7684\u8463\u4e8b\uff0c\u9084\u662f\u8ca1\u52d9\u5718\u968a\u4e2d\u6b63\u8a66\u5716\u91d0\u6e05\u5370\u5c3c\u7a05\u5236\u7a76\u7adf\u5c0d\u60a8\u6709\u4f55\u8981\u6c42\u7684\u6210\u54e1\uff0c\u60a8\u4f86\u5c0d\u5730\u65b9\u4e86\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee5\u4e0b\u662f\u60a8\u6b64\u523b\u6700\u9700\u8981\u7684\u7c21\u77ed\u7b54\u6848\uff1aPT PMA \u5fc5\u9808\u8655\u7406\u4f01\u696d\u6240\u5f97\u7a05\u3001\u4e00\u7cfb\u5217\u6bcf\u6708\u9810\u6263\u7a05\u6b3e\u3001\u82e5\u60a8\u5df2\u8a3b\u518a\u70ba PKP\uff08\u61c9\u7a05\u4f01\u696d\u5bb6\uff09\u5247\u9700\u8655\u7406\u589e\u503c\u7a05\u3001\u5e74\u5ea6\u7a05\u52d9\u7533\u5831\uff0c\u4ee5\u53ca\u6709\u6642\u9084\u9700\u6e96\u5099\u8f49\u8b93\u5b9a\u50f9\u6587\u4ef6\u3002\u9019\u5c31\u662f\u6838\u5fc3\u8981\u9ede\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f46\u7d30\u7bc0\u81f3\u95dc\u91cd\u8981\uff0c\u4e00\u65e6\u51fa\u932f\uff0c\u5c07\u9020\u6210\u5be6\u969b\u91d1\u9322\u640d\u5931\u3002\u5370\u5c3c\u7684\u7a05\u52d9\u6cd5\u898f\u7d93\u5e38\u8b8a\u66f4\uff0c\u56e0\u6b64\u8acb\u52d9\u5fc5\u5411\u6301\u724c\u7a05\u52d9\u9867\u554f\u6216\u8a3b\u518a\u7a05\u52d9\u4e8b\u52d9\u6240\u78ba\u8a8d\u60a8\u7684\u5177\u9ad4\u60c5\u6cc1\u3002.<\/p>\n\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>\u76ee\u9304<\/h2><nav><ul><li><a href=\"#quick-summary-what-taxes-does-a-pt-pma-need-to-pay\">\u7c21\u8981\u6458\u8981\uff1aPT PMA \u9700\u8981\u7e73\u7d0d\u54ea\u4e9b\u7a05\u6b3e\uff1f<\/a><\/li><li><a href=\"#is-a-pt-pma-taxed-differently-from-a-local-pt\">PT PMA \u8207\u7576\u5730 PT \u7684\u8ab2\u7a05\u65b9\u5f0f\u662f\u5426\u4e0d\u540c\uff1f<\/a><ul><li><a href=\"#same-basic-tax-duties-as-local-companies\">\u8207\u7576\u5730\u516c\u53f8\u76f8\u540c\u7684\u57fa\u672c\u7a05\u52d9\u7fa9\u52d9<\/a><\/li><li><a href=\"#but-there-are-extra-layers-that-foreign-owned-companies-face\">\u4f46\u5916\u8cc7\u4f01\u696d\u9084\u9762\u81e8\u8457\u66f4\u591a\u5c64\u9762\u7684\u6311\u6230<\/a><\/li><\/ul><\/li><li><a href=\"#corporate-income-tax-for-pt-pma\">\u5916\u5546\u6295\u8cc7\u4f01\u696d\uff08PT PMA\uff09\u7684\u4f01\u696d\u6240\u5f97\u7a05<\/a><ul><li><a href=\"#the-standard-cit-rate\">\u6a19\u6e96\u4f01\u696d\u6240\u5f97\u7a05\u7387<\/a><\/li><li><a href=\"#how-taxable-income-is-actually-calculated\">\u61c9\u7a05\u6240\u5f97\u984d\u5be6\u969b\u4e0a\u662f\u5982\u4f55\u8a08\u7b97\u7684<\/a><\/li><li><a href=\"#small-company-tax-relief-and-the-0-5-final-tax-regime\">\u5c0f\u578b\u4f01\u696d\u7a05\u52d9\u6e1b\u514d\u8207 0.5% \u6700\u7d42\u7a05\u5236<\/a><\/li><li><a href=\"#annual-corporate-tax-return-deadline\">\u516c\u53f8\u5e74\u5ea6\u6240\u5f97\u7a05\u7533\u5831\u622a\u6b62\u65e5\u671f<\/a><\/li><\/ul><\/li><li><a href=\"#monthly-tax-obligations-for-pt-pma\">\u5916\u5546\u6295\u8cc7\u4f01\u696d\uff08PT PMA\uff09\u7684\u6bcf\u6708\u7a05\u52d9\u7fa9\u52d9<\/a><ul><li><a href=\"#p-ph-21-for-employees\">\u54e1\u5de5\u7684 PPh 21<\/a><\/li><li><a href=\"#p-ph-23-for-local-service-payments\">\u91dd\u5c0d\u672c\u5730\u670d\u52d9\u6b3e\u9805\u7684 PPh 23<\/a><\/li><li><a href=\"#p-ph-25-monthly-cit-installments\">PPh 25 \u6bcf\u6708\u4f01\u696d\u6240\u5f97\u7a05\u5206\u671f\u7e73\u7d0d<\/a><\/li><li><a href=\"#p-ph-26-for-payments-to-foreign-parties\">\u91dd\u5c0d\u652f\u4ed8\u4e88\u5916\u570b\u7576\u4e8b\u4eba\u7684\u6b3e\u9805\u6240\u9069\u7528\u7684 PPh 26<\/a><\/li><\/ul><\/li><li><a href=\"#vat-ppn-obligations-for-pt-pma\">\u5916\u5546\u6295\u8cc7\u4f01\u696d\uff08PT PMA\uff09\u7684\u589e\u503c\u7a05\uff0fPPN \u7fa9\u52d9<\/a><ul><li><a href=\"#when-a-pt-pma-must-register-as-pkp\">\u4f55\u6642 PT PMA \u5fc5\u9808\u8a3b\u518a\u70ba PKP<\/a><\/li><li><a href=\"#the-current-vat-rate-in-indonesia\">\u5370\u5c3c\u76ee\u524d\u7684\u589e\u503c\u7a05\u7a05\u7387<\/a><\/li><li><a href=\"#vat-invoices-input-vat-and-common-mistakes\">\u589e\u503c\u7a05\u767c\u7968\u3001\u9032\u9805\u7a05\u984d\u53ca\u5e38\u898b\u932f\u8aa4<\/a><\/li><\/ul><\/li><li><a href=\"#other-taxes-and-compliance-items\">\u5176\u4ed6\u7a05\u52d9\u53ca\u5408\u898f\u4e8b\u9805<\/a><\/li><li><a href=\"#p-ph-22-import-vat-and-customs-duties\">PPh 22\u3001\u9032\u53e3\u589e\u503c\u7a05\u53ca\u95dc\u7a05<\/a><\/li><li><a href=\"#pt-pma-tax-filing-deadlines\">PT PMA \u7a05\u52d9\u7533\u5831\u622a\u6b62\u65e5\u671f<\/a><\/li><li><a href=\"#coretax-e-faktur-and-e-bupot-what-pt-pma-owners-should-know\">Coretax\u3001e-Faktur \u53ca e-Bupot\uff1aPT PMA \u696d\u4e3b\u61c9\u77e5\u4e8b\u9805<\/a><\/li><li><a href=\"#transfer-pricing-for-pt-pma\">PT PMA \u7684\u8f49\u8b93\u5b9a\u50f9<\/a><ul><li><a href=\"#when-transfer-pricing-documentation-is-required\">\u4f55\u6642\u9700\u8981\u63d0\u4f9b\u8f49\u8b93\u5b9a\u50f9\u6587\u4ef6<\/a><\/li><\/ul><\/li><li><a href=\"#common-pt-pma-tax-mistakes\">PT PMA \u7a05\u52d9\u5e38\u898b\u932f\u8aa4<\/a><ul><li><a href=\"#assuming-tax-obligations-start-with-revenue\">\u5047\u8a2d\u7a05\u52d9\u7fa9\u52d9\u59cb\u65bc\u6536\u5165<\/a><\/li><li><a href=\"#ignoring-the-monthly-withholding-tax\">\u5ffd\u7565\u6bcf\u6708\u9810\u6263\u7a05\u6b3e<\/a><\/li><li><a href=\"#applying-treaty-rates-without-a-valid-form-dgt\">\u5728\u672a\u6301\u6709\u6709\u6548 DGT \u8868\u683c\u7684\u60c5\u6cc1\u4e0b\u9069\u7528\u689d\u7d04\u7a05\u7387<\/a><\/li><li><a href=\"#treating-accounting-profit-as-taxable-profit\">\u5c07\u6703\u8a08\u5229\u6f64\u8996\u70ba\u61c9\u8ab2\u7a05\u5229\u6f64<\/a><\/li><li><a href=\"#missing-vat-invoice-deadlines\">\u672a\u65bc\u622a\u6b62\u671f\u9650\u524d\u958b\u7acb\u589e\u503c\u7a05\u767c\u7968<\/a><\/li><li><a href=\"#forgetting-lkpm-because-its-not-a-tax-thing\">\u56e0\u70ba\u300c\u9019\u8ddf\u7a05\u52d9\u7121\u95dc\u300d\uff0c\u6240\u4ee5\u5ffd\u7565\u4e86 LKPM\u201c<\/a><\/li><\/ul><\/li><li><a href=\"#pt-pma-tax-compliance-checklist\">PT PMA \u7a05\u52d9\u5408\u898f\u6aa2\u67e5\u6e05\u55ae<\/a><\/li><li><a href=\"#when-should-a-pt-pma-use-a-tax-consultant\">PT PMA \u61c9\u5728\u4f55\u6642\u5c0b\u6c42\u7a05\u52d9\u9867\u554f\u7684\u5354\u52a9\uff1f<\/a><\/li><li><a href=\"#fa-qs-about-pt-pma-tax-obligations\">\u95dc\u65bc PT PMA \u7a05\u52d9\u7fa9\u52d9\u7684\u5e38\u898b\u554f\u984c<\/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>\u7c21\u8981\u6458\u8981\uff1aPT PMA \u9700\u8981\u7e73\u7d0d\u54ea\u4e9b\u7a05\u6b3e\uff1f<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u7fa9\u52d9<\/strong><\/td><td><strong>\u9069\u7528\u60c5\u6cc1<\/strong><\/td><td><strong>\u7533\u5831\u983b\u7387<\/strong><\/td><\/tr><tr><td>\u4f01\u696d\u6240\u5f97\u7a05 \/ PPh Badan<\/td><td>\u8a72\u516c\u53f8\u7372\u5f97\u61c9\u8ab2\u7a05\u5229\u6f64<\/td><td>\u5e74\u5ea6<\/td><\/tr><tr><td>PPh 25<\/td><td>\u6bcf\u6708\u4f01\u696d\u6240\u5f97\u7a05\u5206\u671f\u7e73\u7d0d<\/td><td>\u6bcf\u6708<\/td><\/tr><tr><td>PPh 29<\/td><td>\u7576\u5206\u671f\u4ed8\u6b3e\u91d1\u984d\u4f4e\u65bc\u6700\u7d42\u61c9\u7e73\u7a05\u984d\u6642\uff0c\u9808\u88dc\u7e73\u5e74\u5ea6\u516c\u53f8\u7a05\uff08CIT\uff09\u5dee\u984d<\/td><td>\u5e74\u5ea6\uff08\u63d0\u4ea4SPT\u4e4b\u524d\uff09<\/td><\/tr><tr><td>PPh 21<\/td><td>\u8a72\u516c\u53f8\u6709\u54e1\u5de5<\/td><td>\u6bcf\u6708<\/td><\/tr><tr><td>PPh 23<\/td><td>\u652f\u4ed8\u7d66\u7576\u5730\u4f9b\u61c9\u5546\u7684\u670d\u52d9\u8cbb\u3001\u79df\u91d1\u53ca\u7248\u7a05<\/td><td>\u6bcf\u6708<\/td><\/tr><tr><td>PPh 26<\/td><td>\u652f\u4ed8\u7d66\u5916\u570b\u7576\u4e8b\u4eba\u7684\u6b3e\u9805<\/td><td>\u6bcf\u6708<\/td><\/tr><tr><td>\u589e\u503c\u7a05 \/ PPN<\/td><td>\u8a72\u516c\u53f8\u8a3b\u518a\u540d\u7a31\u70ba PKP<\/td><td>\u6bcf\u6708<\/td><\/tr><tr><td>PBB\uff08\u571f\u5730\u53ca\u5efa\u7bc9\u7269\u7a05\uff09<\/td><td>\u8a72\u516c\u53f8\u64c1\u6709\u6216\u4f7f\u7528\u61c9\u8ab2\u7a05\u571f\u5730\uff0f\u5efa\u7bc9\u7269<\/td><td>\u6bcf\u5e74\u4e00\u6b21\u6216\u7d93\u901a\u77e5\u5f8c<\/td><\/tr><tr><td>\u5370\u82b1\u7a05\uff08Bea Meterai\uff09<\/td><td>\u67d0\u4e9b\u5b98\u65b9\u6587\u4ef6\u53ca\u5408\u7d04<\/td><td>\u6bcf\u4efd\u6587\u4ef6<\/td><\/tr><tr><td>\u8f49\u8b93\u5b9a\u50f9\u6587\u4ef6<\/td><td>\u95dc\u806f\u65b9\u4ea4\u6613<\/td><td>\u6bcf\u5e74\u4e00\u6b21\u6216\u61c9\u8981\u6c42<\/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 \u8207\u7576\u5730 PT \u7684\u8ab2\u7a05\u65b9\u5f0f\u662f\u5426\u4e0d\u540c\uff1f<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"same-basic-tax-duties-as-local-companies\"><strong>\u8207\u7576\u5730\u516c\u53f8\u76f8\u540c\u7684\u57fa\u672c\u7a05\u52d9\u7fa9\u52d9<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6709\u4ef6\u4e8b\u8a31\u591a\u5916\u570b\u6295\u8cc7\u8005\u76f4\u5230\u6df1\u9677\u6587\u66f8\u4f5c\u696d\u4e4b\u4e2d\u624d\u610f\u8b58\u5230\uff1aPT PMA \u662f\u4e00\u500b\u5b8c\u5168\u7b26\u5408\u5370\u5c3c\u6cd5\u5f8b\u7684\u6cd5\u4eba\u5be6\u9ad4\u3002\u9019\u610f\u5473\u8457\u5b83\u901a\u5e38\u9808\u9075\u5faa\u8207\u4efb\u4f55\u7576\u5730 PT\uff08\u6709\u9650\u8cac\u4efb\u516c\u53f8\uff09\u76f8\u540c\u7684\u5370\u5c3c\u4f01\u696d\u7a05\u6cd5\u898f\u5b9a\u3002 \u5370\u5c3c\u63a1\u7528\u81ea\u884c\u7533\u5831\u5236\u5ea6\uff1b\u8cb4\u516c\u53f8\u9808\u8ca0\u8cac\u65bc\u6bcf\u500b\u6703\u8a08\u671f\u9593\u81ea\u884c\u8a08\u7b97\u3001\u7e73\u7d0d\u53ca\u7533\u5831\u5176\u61c9\u7d0d\u7a05\u984d\u3002.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c31\u6838\u5fc3\u7533\u5831\u67b6\u69cb\u800c\u8a00\uff0c\u5370\u5c3c\u7a05\u52d9\u7e3d\u5c40\uff08DJP\uff09\u5c0d\u8cb4\u516c\u53f8\u9019\u985e\u5916\u8cc7\u4f01\u696d\u7684\u8655\u7406\u65b9\u5f0f\uff0c\u8207\u5c0d\u672c\u571f\u4f01\u696d\u4e26\u7121\u4e8c\u81f4\u3002 \u5118\u7ba1\u5982\u6b64\uff0c\u82e5\u7d93\u7a05\u52d9\u7a3d\u67e5\u5f8c\u767c\u73fe\u7533\u5831\u907a\u6f0f\u6216\u7a05\u6b3e\u7e73\u7d0d\u4e0d\u8db3\uff0c\u5370\u5c3c\u7a05\u52d9\u7e3d\u5c40\u4ecd\u53ef\u80fd\u767c\u51fa\u7a05\u6b3e\u6838\u5b9a\u901a\u77e5\u66f8\uff08SKPKB \u6216 Surat Ketetapan Pajak Kurang Bayar\uff09\uff0c\u6216\u7a05\u6b3e\u5fb5\u6536\u901a\u77e5\u66f8\uff08Surat Tagihan Pajak \/ STP\uff09\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"but-there-are-extra-layers-that-foreign-owned-companies-face\"><strong>\u4f46\u5916\u8cc7\u4f01\u696d\u9084\u9762\u81e8\u8457\u66f4\u591a\u5c64\u9762\u7684\u6311\u6230<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u76f8\u540c\u898f\u5247\u300d\u9019\u9805\u539f\u5247\u7684\u9069\u7528\u7bc4\u570d\u6709\u9650\u3002PT PMA \u901a\u5e38\u6703\u6d89\u53ca\u4e00\u4e9b\u7d14\u7cb9\u7684\u5728\u5730 PT \u6240\u4e0d\u6703\u8655\u7406\u7684\u8907\u96dc\u60c5\u6cc1\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5916\u570b\u80a1\u6771\u7684\u80a1\u606f<\/strong>, \uff0c\u5411\u6bcd\u516c\u53f8\u6216\u6d77\u5916\u6295\u8cc7\u8005\u652f\u4ed8\u7684\u6b3e\u9805\uff0c\u5c07\u89f8\u767c\u7b2c26\u689d\u898f\u5b9a\u7684\u9810\u6263\u7a05<\/li>\n\n\n\n<li><strong>\u8de8\u5883\u670d\u52d9\u8cbb<\/strong>, \u82e5\u60a8\u5411\u5916\u570b\u516c\u53f8\u652f\u4ed8\u7ba1\u7406\u3001\u8cc7\u8a0a\u79d1\u6280\u6216\u6280\u8853\u670d\u52d9\u8cbb\u7528\uff0c\u800c\u8a72\u7b49\u8cbb\u7528\u5c07\u89f8\u767c\u9810\u6263\u7a05\u7fa9\u52d9<\/li>\n\n\n\n<li><strong>\u7a05\u6536\u5354\u5b9a\u4e4b\u9069\u7528<\/strong>, \u5018\u82e5\u5370\u5c3c\u8207\u8cb4\u516c\u53f8\u80a1\u6771\u6240\u5728\u570b\u4e4b\u9593\u5b58\u5728\u7a05\u6536\u5354\u5b9a\uff0c\u60a8\u53ef\u80fd\u7b26\u5408\u4eab\u53d7\u6e1b\u514d\u7a05\u7387\u7684\u8cc7\u683c\uff0c\u4f46\u5fc5\u9808\u63d0\u4ea4\u6b63\u78ba\u7684\u6587\u4ef6\uff08DGT\u8868\u683c\uff09<\/li>\n\n\n\n<li><strong>\u8f49\u8b93\u5b9a\u50f9<\/strong>, \u8cb4\u516c\u53f8\uff08PT PMA\uff09\u8207\u6d77\u5916\u95dc\u806f\u65b9\u4e4b\u9593\u7684\u4ea4\u6613\uff0c\u5fc5\u9808\u7b26\u5408\u7368\u7acb\u4ea4\u6613\u539f\u5247\uff0c\u4e26\u9808\u6709\u66f8\u9762\u7d00\u9304<\/li>\n\n\n\n<li><strong>\u5e38\u8a2d\u6a5f\u69cb\u98a8\u96aa<\/strong>, \u5018\u82e5\u60a8\u7684\u5916\u570b\u6bcd\u516c\u53f8\u904e\u5ea6\u4ecb\u5165\u71df\u904b\u4e8b\u52d9\uff0c\u8a72\u516c\u53f8\u53ef\u80fd\u6703\u88ab\u8996\u70ba\u5370\u5c3c\u5883\u5167\u7684\u300c\u5e38\u8a2d\u6a5f\u69cb\u300d\uff08BUT\uff09<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0d\u59a8\u9019\u6a23\u60f3\uff1a\u7a05\u5236\u57fa\u790e\u662f\u76f8\u540c\u7684\uff0c\u4f46\u5728\u5176\u4e0a\u7279\u5225\u70ba\u5177\u6709\u6d77\u5916\u806f\u7e6b\u7684\u516c\u53f8\u589e\u8a2d\u4e86\u4e00\u5c64\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"corporate-income-tax-for-pt-pma\"><strong>\u5916\u5546\u6295\u8cc7\u4f01\u696d\uff08PT PMA\uff09\u7684\u4f01\u696d\u6240\u5f97\u7a05<\/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=\"\u91dd\u5c0d\u5916\u5546\u6295\u8cc7\u4f01\u696d\uff08PT PMA\uff09\u7684\u4f01\u696d\u6240\u5f97\u7a05\u8cc7\u8a0a\u5716\u8868\uff0c\u5167\u5bb9\u6db5\u84cb\u71df\u6536\u3001\u53ef\u6263\u9664\u8cbb\u7528\u3001\u7a05\u52d9\u66f4\u6b63\u3001\u61c9\u7d0d\u7a05\u6240\u5f97\u984d\u53ca\u6700\u7d42\u7a05\u52d9\u72c0\u6cc1\u3002.\" class=\"wp-image-47891\" srcset=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/corporate-income-tax-pt-pma-1024x576.jpg 1024w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/corporate-income-tax-pt-pma-300x169.jpg 300w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/corporate-income-tax-pt-pma-768x432.jpg 768w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/corporate-income-tax-pt-pma-1536x864.jpg 1536w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/corporate-income-tax-pt-pma-18x10.jpg 18w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/corporate-income-tax-pt-pma-200x113.jpg 200w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/corporate-income-tax-pt-pma-64x36.jpg 64w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/corporate-income-tax-pt-pma.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"the-standard-cit-rate\"><strong>\u6a19\u6e96\u4f01\u696d\u6240\u5f97\u7a05\u7387<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5370\u5c3c\u7684\u6a19\u6e96\u4f01\u696d\u6240\u5f97\u7a05\u7387\u70ba <strong>22%<\/strong> \u662f\u6839\u64da\u61c9\u7a05\u6de8\u6536\u5165\uff0c\u800c\u975e\u7e3d\u6536\u5165\u4f86\u8a08\u7b97\uff0c\u9019\u662f\u4e00\u9805\u91cd\u8981\u7684\u5340\u5225\u3002\u60a8\u53ea\u9700\u91dd\u5c0d\u5f9e\u6536\u5165\u4e2d\u6263\u9664\u53ef\u6263\u9664\u7684\u71df\u696d\u8cbb\u7528\u5f8c\u6240\u5269\u7684\u91d1\u984d\uff0c\u7e73\u7d0d\u4f01\u696d\u6240\u5f97\u7a05\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u82e5\u60a8\u7684 PT PMA \u662f\u4e00\u5bb6\u7b26\u5408\u8b49\u5238\u4ea4\u6613\u6240\u6700\u4f4e\u4e0a\u5e02\u8981\u6c42\u7684\u4e0a\u5e02\u516c\u53f8\uff0c\u60a8\u53ef\u80fd\u7b26\u5408 3% \u7a05\u7387\u6e1b\u514d\u8cc7\u683c\uff0c\u4f7f\u60a8\u7684\u5be6\u969b\u4f01\u696d\u6240\u5f97\u7a05\u7387\u964d\u81f3 19%\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"how-taxable-income-is-actually-calculated\"><strong>\u61c9\u7a05\u6240\u5f97\u984d\u5be6\u969b\u4e0a\u662f\u5982\u4f55\u8a08\u7b97\u7684<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u9019\u6b63\u662f\u8a31\u591a\u5916\u570b\u6295\u8cc7\u8005\u5bb9\u6613\u8e29\u96f7\u7684\u5730\u65b9\u3002\u60a8\u7684\u6703\u8a08\u5229\u6f64\u8207\u7a05\u52d9\u5229\u6f64\u4e26\u975e\u540c\u4e00\u56de\u4e8b\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee5\u4e0b\u662f\u4e00\u7a2e\u7c21\u55ae\u7684\u601d\u8003\u65b9\u5f0f\uff1a\u60a8\u7684\u6703\u8a08\u5e2b\u6703\u4f9d\u7167\u5546\u696d\u6703\u8a08\u6e96\u5247\u7de8\u88fd\u8ca1\u52d9\u5831\u8868\u3002\u5370\u5c3c\u7a05\u6cd5\u540c\u6a23\u9075\u5faa\u6b0a\u8cac\u767c\u751f\u5236\uff1b\u6536\u5165\u5728\u8cfa\u53d6\u6642\u78ba\u8a8d\uff0c\u8cbb\u7528\u5728\u767c\u751f\u6642\u78ba\u8a8d\uff0c\u7121\u8ad6\u73fe\u91d1\u5be6\u969b\u4f55\u6642\u6d41\u52d5\u3002.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f46\u7a05\u52d9\u7e3d\u5c40\uff08DJP\uff09\u91dd\u5c0d\u54ea\u4e9b\u8cbb\u7528\u53ef\u62b5\u6263\u3001\u54ea\u4e9b\u4e0d\u53ef\u62b5\u6263\uff0c\u6709\u5176\u81ea\u8eab\u7684\u898f\u5b9a\u3002\u5546\u696d\u6703\u8a08\u8207\u7a05\u52d9\u8655\u7406\u4e4b\u9593\u7684\u5dee\u7570\uff0c\u9700\u900f\u904e\u300c\u7a05\u52d9\u5c0d\u5e33\u300d\uff08rekonsiliasi fiskal\uff09\u4f86\u89e3\u6c7a\uff0c\u60a8\u5fc5\u9808\u6bcf\u5e74\u5b8c\u6210\u6b64\u7a0b\u5e8f\uff0c\u624d\u80fd\u63d0\u4ea4\u5e74\u5ea6\u7a05\u52d9\u7533\u5831\u8868\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e38\u898b\u7684\u4e0d\u53ef\u62b5\u6263\u8cbb\u7528\u5305\u62ec\u7f3a\u4e4f\u9069\u7576\u6191\u8b49\u7684\u916c\u9162\u8cbb\u7528\u3001\u67d0\u4e9b\u7f70\u6b3e\u53ca\u7f70\u91d1\uff0c\u4ee5\u53ca\u6df7\u5165\u516c\u53f8\u5e33\u76ee\u7684\u500b\u4eba\u958b\u652f\u2014\u2014\u9019\u7a2e\u60c5\u6cc1\u7684\u767c\u751f\u983b\u7387\uff0c\u9060\u6bd4\u4efb\u4f55\u4eba\u9858\u610f\u627f\u8a8d\u7684\u9084\u8981\u9ad8\u3002\u6839\u64da\u6a19\u6e96\u898f\u5b9a\uff0c\u7a05\u52d9\u8667\u640d\u6700\u591a\u53ef\u7d50\u8f49\u4e94\u5e74\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"small-company-tax-relief-and-the-0-5-final-tax-regime\"><strong>\u5c0f\u578b\u4f01\u696d\u7a05\u52d9\u6e1b\u514d\u8207 0.5% \u6700\u7d42\u7a05\u5236<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6b64\u8655\u6709\u5169\u9ede\u91cd\u8981\u8aaa\u660e\u3002\u9996\u5148\uff0c\u5e74\u71df\u696d\u984d\u4e0d\u8d85\u904e 500 \u5104\u5370\u5c3c\u76fe\u7684\u5c0f\u578b\u4f01\u696d\uff0c\u96d6\u53ef\u4eab\u6709 50% \u4f01\u696d\u6240\u5f97\u7a05\u6e1b\u514d\uff0c\u4f46\u50c5\u9069\u7528\u65bc\u8207\u71df\u696d\u984d\u76f8\u95dc\u4e14\u4e0d\u8d85\u904e 48 \u5104\u5370\u5c3c\u76fe\u4e4b\u61c9\u7a05\u6240\u5f97\u90e8\u5206\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5176\u6b21\uff0c\u5916\u5546\u6295\u8cc7\u4f01\u696d\uff08PT PMA\uff09\u4e0d\u61c9\u50c5\u56e0\u71df\u696d\u984d\u4ecd\u4f4e\u65bc 48 \u5104\u5370\u5c3c\u76fe\uff0c\u5c31\u5047\u8a2d\u81ea\u5df1\u53ef\u9069\u7528 0.5% \u6700\u7d42\u6240\u5f97\u7a05\u5236\u5ea6\u3002\u90e8\u5206\u71df\u696d\u7e3d\u984d\u4e0d\u8d85\u904e 48 \u5104\u5370\u5c3c\u76fe\u7684\u4f01\u696d\u7d0d\u7a05\u4eba\u96d6\u53ef\u80fd\u9069\u7528\u6b64\u5236\u5ea6\uff0c\u4f46\u9069\u7528\u8cc7\u683c\u9808\u8996\u500b\u6848\u800c\u5b9a\uff0c\u4e14\u6709\u6642\u9593\u9650\u5236\u3002 \u8a72\u516c\u53f8\u7684\u7d0d\u7a05\u4eba\u8eab\u5206\u3001\u71df\u696d\u6d3b\u52d5\u3001\u8a3b\u518a\u65e5\u671f\u4ee5\u53ca\u6240\u9078\u64c7\u7684\u7a05\u52d9\u8655\u7406\u65b9\u5f0f\uff0c\u7686\u53ef\u80fd\u5f71\u97ff\u6700\u7d42\u7d50\u679c\u3002\u5728\u4efb\u4f55\u7a05\u52d9\u8a08\u7b97\u4e2d\u63a1\u7528 0.5% \u7a05\u7387\u4e4b\u524d\uff0c\u52d9\u5fc5\u5148\u5411\u7a05\u52d9\u9867\u554f\u78ba\u8a8d\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"annual-corporate-tax-return-deadline\"><strong>\u516c\u53f8\u5e74\u5ea6\u6240\u5f97\u7a05\u7533\u5831\u622a\u6b62\u65e5\u671f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u5ea6\u4f01\u696d\u6240\u5f97\u7a05\u7533\u5831\u8868\uff0c\u7a31\u70ba <strong>\u6a5f\u69cb\u5e74\u5ea6SPT<\/strong>, \uff0c\u6700\u9072\u9808\u65bc\u8cb4\u516c\u53f8\u8ca1\u653f\u5e74\u5ea6\u7d50\u675f\u5f8c\u56db\u500b\u6708\u5167\u63d0\u4ea4\u3002\u5c0d\u65bc\u63a1\u7528\u66c6\u5e74\uff081 \u6708\u81f3 12 \u6708\uff09\u4f5c\u70ba\u6703\u8a08\u5e74\u5ea6\u7684\u516c\u53f8\u800c\u8a00\uff0c\u8a72\u622a\u6b62\u65e5\u671f\u70ba <strong>4\u670830\u65e5<\/strong>. \u6b32\u8fa6\u7406\u7533\u5831\uff0c\u60a8\u9700\u5099\u59a5\u8ca1\u52d9\u5831\u8868\uff08\u4ee5\u53ca\u6cd5\u5f8b\u898f\u5b9a\u9808\u63d0\u4ea4\u4e4b\u7d93\u5be9\u8a08\u5831\u8868\uff09\u3001\u8ca1\u52d9\u5c0d\u5e33\u8868\uff0c\u4ee5\u53ca\u8a72\u5e74\u5ea6\u6240\u6709\u9810\u7e73\u7a05\u6b3e\u4e4b\u7d00\u9304\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"monthly-tax-obligations-for-pt-pma\"><strong>\u5916\u5546\u6295\u8cc7\u4f01\u696d\uff08PT PMA\uff09\u7684\u6bcf\u6708\u7a05\u52d9\u7fa9\u52d9<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u9019\u6b63\u662f\u76ee\u524d\u5927\u90e8\u5206\u6301\u7e8c\u9032\u884c\u7684\u5de5\u4f5c\u6240\u5728\u3002\u4e0d\u59a8\u5c07\u6bcf\u6708\u7684\u7a05\u52d9\u7fa9\u52d9\u8996\u70ba\u4e00\u7a2e\u7121\u6cd5\u53d6\u6d88\u7684\u8a02\u95b1\u670d\u52d9\uff1b\u7121\u8ad6\u60a8\u662f\u5426\u6709\u6536\u5165\uff0c\u5b83\u5011\u90fd\u6703\u6bcf\u6708\u81ea\u52d5\u7522\u751f\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"p-ph-21-for-employees\"><strong>\u54e1\u5de5\u7684 PPh 21<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u82e5\u60a8\u7684 PT PMA \u8a2d\u6709\u54e1\u5de5\uff08\u7121\u8ad6\u662f\u7576\u5730\u54e1\u5de5\u6216\u5916\u6d3e\u4eba\u54e1\uff09\uff0c\u60a8\u5fc5\u9808\u6bcf\u6708\u5f9e\u5176\u85aa\u8cc7\u4e2d\u9810\u6263\u6240\u5f97\u7a05\uff0c\u4e26\u9032\u884c\u7533\u5831\u3002\u9019\u662f <strong>PPh 21<\/strong>. \u54e1\u5de5\u53ca\u5916\u570b\u500b\u4eba\u9810\u6263\u7a05\u7684\u6bcf\u6708\u7533\u5831\u8868\u662f <strong>SPT \u6240\u5f97\u7a05\uff08PPh 21\/26\uff09\u7533\u5831\u8868<\/strong>, \uff0c\u6bcf\u6708\u900f\u904e Coretax \u63d0\u4ea4\u3002.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u60a8\u9700\u8981\u6e96\u5099\u54e1\u5de5\u7684 NPWP \u7de8\u865f\uff08\u82e5\u7121 NPWP \u5247\u70ba NIK\uff09\u3001\u8207 BPJS \u793e\u6703\u4fdd\u96aa\u7e73\u6b3e\u76f8\u7b26\u7684\u85aa\u8cc7\u7d00\u9304\uff0c\u4ee5\u53ca\u900f\u904e Coretax \u9032\u884c\u7684\u6301\u7e8c\u7533\u5831\u3002 \u6839\u64da PMK-168\/2023 \u898f\u5b9a\uff0c\u6bcf\u6708\u9810\u6263\u7a05\u6b3e\u7684\u8a08\u7b97\u73fe\u5df2\u6539\u63a1\u300c\u6709\u6548\u7a05\u7387\uff08TER\uff09\u300d\u65b9\u6cd5\uff0c\u800c\u975e\u4ee5\u5f80\u7684\u300c\u6de8\u6536\u5165\u4f30\u7b97\u300d\u65b9\u5f0f\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"p-ph-23-for-local-service-payments\"><strong>\u91dd\u5c0d\u672c\u5730\u670d\u52d9\u6b3e\u9805\u7684 PPh 23<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6bcf\u7576\u60a8\u7684 PT PMA \u5411\u7576\u5730\u4f9b\u61c9\u5546\u652f\u4ed8\u670d\u52d9\u8cbb\u3001\u7248\u7a05\uff0c\u6216\u79df\u8cc3\u975e\u571f\u5730\uff0f\u5efa\u7bc9\u7269\u8cc7\u7522\uff08\u5982\u8a2d\u5099\u6216\u8eca\u8f1b\uff09\u7684\u8cbb\u7528\u6642\uff0c\u60a8\u53ef\u80fd\u9700\u8981\u5f9e\u8a72\u7b46\u6b3e\u9805\u4e2d\u9810\u6263 PPh 23\u3002 \u6839\u64da\u300a\u6240\u5f97\u7a05\u6cd5\u300b\u7b2c 4 \u689d\u7b2c 2 \u9805\u4e4b\u898f\u5b9a\uff0c\u571f\u5730\u53ca\u5efa\u7bc9\u7269\u79df\u91d1\u901a\u5e38\u6703\u55ae\u7368\u8655\u7406\uff0c\u56e0\u6b64\u8acb\u52ff\u5728\u672a\u5148\u78ba\u8a8d\u8ab2\u7a05\u6a19\u7684\u7684\u60c5\u6cc1\u4e0b\uff0c\u5c07\u8fa6\u516c\u5ba4\u79df\u91d1\u6b78\u5165 PPh 23 \u7bc4\u7587\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91dd\u5c0d\u672c\u5730\u670d\u52d9\u6b3e\u9805\u7684 PPh 23 \u9810\u6263\u7a05\u6b3e\uff0c\u5df2\u8207\u5176\u4ed6\u9810\u6263\u7a05\u6b3e\u5408\u4f75\u8a08\u5165 <strong>SPT \u7d71\u4e00\u6642\u671f<\/strong>, \uff0c\u5373\u900f\u904e Coretax \u63d0\u4ea4\u7684\u7d71\u4e00\u6708\u5ea6\u9810\u6263\u7a05\u7533\u5831\u8868\u3002\u8acb\u78ba\u8a8d\u4f9b\u61c9\u5546\u7684\u7a05\u52d9\u72c0\u614b\uff1b\u90e8\u5206\u4f9b\u61c9\u5546\u53ef\u7372\u514d\u7a05\uff0c\u90e8\u5206\u5247\u9069\u7528\u4e0d\u540c\u7a05\u7387\u3002\u672a\u5c65\u884c\u6b64\u9805\u7fa9\u52d9\u662f\u65b0\u6210\u7acb\u7684 PT PMA \u6700\u5e38\u898b\u7684\u5408\u898f\u7f3a\u5931\u4e4b\u4e00\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"p-ph-25-monthly-cit-installments\"><strong>PPh 25 \u6bcf\u6708\u4f01\u696d\u6240\u5f97\u7a05\u5206\u671f\u7e73\u7d0d<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u82e5\u60a8\u7684\u9810\u7e73\u7a05\u6b3e\u7e3d\u984d\u4f4e\u65bc\u6700\u7d42\u61c9\u7e73\u7684\u5e74\u5ea6\u4f01\u696d\u6240\u5f97\u7a05\uff0c\u5176\u9918\u5dee\u984d\u901a\u5e38\u6703\u88ab\u8996\u70ba PPh 29\uff0c\u5373\u5e74\u5ea6\u4f01\u696d\u6240\u5f97\u7a05\u6b20\u7e73\u984d\u3002\u6b64\u7b46\u6b3e\u9805\u5fc5\u9808\u5728\u63d0\u4ea4\u5e74\u5ea6\u4f01\u696d\u6240\u5f97\u7a05\u7533\u5831\u8868\u4e4b\u524d\u7e73\u7d0d\u3002 \u56e0\u6b64\uff0c\u5728\u63d0\u4ea4\u7533\u5831\u524d\uff0c\u61c9\u4e00\u4f75\u6838\u5c0d\u6bcf\u6708 PPh 25 \u5206\u671f\u7e73\u7d0d\u6b3e\u3001\u9810\u6263\u7a05\u62b5\u514d\u984d\u4ee5\u53ca\u5e74\u7d42\u7a05\u52d9\u7d50\u7b97\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u53cd\u4e4b\uff0c\u82e5\u60a8\u7684 PPh 25 \u5206\u671f\u7e73\u7d0d\u91d1\u984d\u8d85\u904e\u5be6\u969b\u5e74\u5ea6\u61c9\u7d0d\u7a05\u984d\uff0c\u5247\u5728\u4f01\u696d\u6240\u5f97\u7a05\u7533\u5831\u8868\u4e2d\u5c07\u5448\u73fe\u591a\u7e73\u7a05\u6b3e\u7684\u60c5\u6cc1\u3002 \u8a72\u7b46\u591a\u7e73\u7a05\u6b3e\u53ef\u900f\u904e\u300cpemindahbukuan\u300d\uff08\u7a05\u52d9\u5e33\u6236\u8f49\u5e33\uff09\u8207\u5176\u4ed6\u61c9\u7d0d\u7a05\u984d\u76f8\u4e92\u62b5\u92b7\uff0c\u6216\u5411\u5370\u5c3c\u7a05\u52d9\u7e3d\u5c40\uff08DJP\uff09\u63d0\u51fa\u6b63\u5f0f\u9000\u7a05\u7533\u8acb\u4ee5\u7533\u8acb\u9000\u9084\u3002\u7121\u8ad6\u9078\u64c7\u54ea\u7a2e\u65b9\u5f0f\uff0c\u5747\u9700\u63d0\u4f9b\u4f50\u8b49\u6587\u4ef6\uff0c\u56e0\u6b64\u8acb\u52d9\u5fc5\u5728\u5168\u5e74\u671f\u9593\u59a5\u5584\u6574\u7406\u60a8\u7684\u7e73\u7a05\u7d00\u9304\u53ca\u5206\u671f\u8a08\u7b97\u8cc7\u6599\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"p-ph-26-for-payments-to-foreign-parties\"><strong>\u91dd\u5c0d\u652f\u4ed8\u4e88\u5916\u570b\u7576\u4e8b\u4eba\u7684\u6b3e\u9805\u6240\u9069\u7528\u7684 PPh 26<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u9019\u6b63\u662f PT PMA \u5408\u898f\u8981\u6c42\u6bd4\u672c\u5730\u4f01\u696d\u66f4\u70ba\u8907\u96dc\u4e4b\u8655\u3002\u7576\u8cb4\u516c\u53f8\u5411\u5916\u570b\u80a1\u6771\u652f\u4ed8\u80a1\u5229\u3001\u5411\u6d77\u5916\u8cb8\u6b3e\u4eba\u652f\u4ed8\u8cb8\u6b3e\u5229\u606f\u3001\u5411\u5916\u570b\u54c1\u724c\u6240\u6709\u8005\u652f\u4ed8\u5c08\u5229\u6b0a\u4f7f\u7528\u8cbb\uff0c\u6216\u5411\u6bcd\u516c\u53f8\u652f\u4ed8\u7ba1\u7406\u8cbb\u6642\uff0c\u5fc5\u9808\u6309\u9810\u8a2d\u7a05\u7387 20% \u9810\u6263 PPh 26 \u7a05\u6b3e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7136\u800c\uff0c\u9019\u4e00\u9ede\u5f88\u91cd\u8981\uff1a\u5982\u679c\u5370\u5c3c\u8207\u6536\u6b3e\u4eba\u6240\u5728\u570b\u4e4b\u9593\u7c3d\u6709\u96d9\u91cd\u8ab2\u7a05\u5354\u5b9a\uff08DTA\uff09\uff0c\u60a8\u53ef\u80fd\u7b26\u5408\u8cc7\u683c\u9069\u7528\u5354\u5b9a\u4e2d\u7684\u8f03\u4f4e\u7a05\u7387\u3002\u4f46\u60a8\u4e0d\u80fd\u81ea\u884c\u9069\u7528\u8a72\u8f03\u4f4e\u7a05\u7387\u3002.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c0d\u65bc\u80a1\u606f\u3001\u5229\u606f\u53ca\u7248\u7a05\u7b49\u88ab\u52d5\u6536\u5165\uff0c\u5916\u570b\u6536\u6b3e\u4eba\u5fc5\u9808\u662f\u8a72\u6536\u5165\u7684\u5be6\u76ca\u64c1\u6709\u8005\uff0c\u4e26\u9808\u63d0\u4f9b\u7d93\u8a8d\u8b49\u7684\u300c\u5c45\u6240\u8b49\u660e\u66f8\u300d\uff08Certificate of Domicile\uff0c\u7c21\u7a31 CoD\uff09\uff0c\u4ee5 DGT \u8868\u683c\u5f62\u5f0f\u63d0\u4ea4\u7d66\u5df4\u897f\u570b\u7a05\u5c40\uff08DJP\uff09\u3002 \u82e5\u672a\u63d0\u4f9b\u7d93\u5df4\u897f\u7a05\u52d9\u7e3d\u5c40\uff08DJP\uff09\u8a8d\u53ef\u7684\u6709\u6548\u300a\u5c45\u6240\u8b49\u660e\u300b\uff08CoD\uff09\u6216 DGT \u8868\u683c\uff0c\u5247\u4e00\u5f8b\u9069\u7528 20% \u9810\u8a2d\u7a05\u7387\uff0c\u6055\u7121\u4f8b\u5916\u3002\u5be6\u76ca\u6240\u6709\u6b0a\u7684\u6982\u5ff5\u81f3\u95dc\u91cd\u8981\uff1a\u82e5\u5916\u570b\u7576\u4e8b\u65b9\u50c5\u70ba\u4e2d\u8f49\u5be6\u9ad4\u6216\u63a7\u80a1\u7d50\u69cb\uff0c\u800c\u975e\u771f\u6b63\u7684\u7d93\u6fdf\u6240\u6709\u8005\uff0c\u5373\u4f7f\u5df2\u63d0\u4ea4 DGT \u8868\u683c\uff0c\u4ecd\u53ef\u80fd\u88ab\u62d2\u7d55\u4eab\u6709\u7a05\u7d04\u512a\u60e0\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"vat-ppn-obligations-for-pt-pma\"><strong>\u5916\u5546\u6295\u8cc7\u4f01\u696d\uff08PT PMA\uff09\u7684\u589e\u503c\u7a05\uff0fPPN \u7fa9\u52d9<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/vat-ppn-obligations-for-pt-pma-1024x576.jpg\" alt=\"\u91dd\u5c0d\u5916\u5546\u6295\u8cc7\u4f01\u696d\uff08PT PMA\uff09\u7684\u589e\u503c\u7a05\uff08VAT\uff09\u8207PPN\u8cc7\u8a0a\u5716\u8868\uff0c\u5167\u5bb9\u6db5\u84cb\u9032\u9805\u589e\u503c\u7a05\u3001\u51fa\u9805\u589e\u503c\u7a05\u3001PKP\u767b\u8a18\u3001\u61c9\u7e73\u589e\u503c\u7a05\u53ca\u51fa\u53e3\u589e\u503c\u7a05\u76f8\u95dc\u8aaa\u660e\u3002.\" class=\"wp-image-47892\" srcset=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/vat-ppn-obligations-for-pt-pma-1024x576.jpg 1024w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/vat-ppn-obligations-for-pt-pma-300x169.jpg 300w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/vat-ppn-obligations-for-pt-pma-768x432.jpg 768w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/vat-ppn-obligations-for-pt-pma-1536x864.jpg 1536w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/vat-ppn-obligations-for-pt-pma-18x10.jpg 18w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/vat-ppn-obligations-for-pt-pma-200x113.jpg 200w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/vat-ppn-obligations-for-pt-pma-64x36.jpg 64w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/vat-ppn-obligations-for-pt-pma.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"when-a-pt-pma-must-register-as-pkp\"><strong>\u4f55\u6642 PT PMA \u5fc5\u9808\u8a3b\u518a\u70ba PKP<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u65e6\u60a8\u7684 PT PMA \u5e74\u5ea6\u71df\u696d\u984d\u9054\u5230\u6216\u9810\u8a08\u5c07\u9054\u5230 48 \u5104\u5370\u5c3c\u76fe\uff0c\u60a8\u5c31\u5fc5\u9808\u8a3b\u518a\u70ba PKP\uff08Pengusaha Kena Pajak\uff0c\u5373\u61c9\u7a05\u4f01\u696d\u4e3b\uff09\u3002\u8a3b\u518a\u5f8c\uff0c\u60a8\u9700\u5c31\u92b7\u552e\u984d\u4ee3\u6536\u589e\u503c\u7a05\uff0c\u4e26\u53ef\u7533\u8acb\u9000\u9084\u56e0\u696d\u52d9\u63a1\u8cfc\u6240\u652f\u4ed8\u7684\u589e\u503c\u7a05\u3002 \u82e5\u5f9e\u5546\u696d\u89d2\u5ea6\u8003\u91cf\uff0c\u8655\u65bc\u71df\u904b\u521d\u671f\u968e\u6bb5\u7684\u516c\u53f8\u4ea6\u53ef\u5728\u9054\u5230\u8a72\u9580\u6abb\u4e4b\u524d\uff0c\u9078\u64c7\u81ea\u9858\u9032\u884c\u767b\u8a18\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"the-current-vat-rate-in-indonesia\"><strong>\u5370\u5c3c\u76ee\u524d\u7684\u589e\u503c\u7a05\u7a05\u7387<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c31\u9023\u7d93\u9a57\u8c50\u5bcc\u7684\u91d1\u878d\u5c08\u696d\u4eba\u58eb\uff0c\u5728\u6b64\u8655\u4e5f\u6703\u611f\u5230\u56f0\u60d1\u3002\u5370\u5c3c\u7684 <strong>\u6b63\u5f0f\u589e\u503c\u7a05\u7387\u70ba 12%<\/strong>. \u4f46\u5927\u591a\u6578\u5546\u54c1\u548c\u670d\u52d9\u5be6\u969b\u4e0a\u4ecd\u88ab\u8ab2\u4ee5 <strong>11%<\/strong> \u9019\u662f\u7531\u65bc\u4e00\u7a2e\u7a31\u70ba <strong>DPP \u5176\u4ed6\u8a55\u5206<\/strong> \uff08\u5176\u4ed6\u50f9\u503c\u8ab2\u7a05\u57fa\u790e\uff09\uff0c\u9019\u662f\u4e00\u7a2e\u9069\u7528\u65bc\u5927\u591a\u6578\u6a19\u6e96\u4ea4\u6613\u7684\u63a8\u5b9a\u8ab2\u7a05\u57fa\u790e\uff0c\u7528\u4ee5\u53d6\u4ee3\u5b8c\u6574\u7684\u4ea4\u6613\u50f9\u503c\u3002 12% \u7684\u6709\u6548\u7a05\u7387\u50c5\u9069\u7528\u65bc\u7279\u5b9a\u5962\u4f88\u54c1\u3002\u8ca8\u7269\u51fa\u53e3\u53ca\u90e8\u5206\u670d\u52d9\u9069\u7528\u96f6\u7a05\u7387\u3002\u5728\u5efa\u7acb\u8ca1\u52d9\u6a21\u578b\u6216\u5236\u5b9a\u670d\u52d9\u5b9a\u50f9\u6642\uff0c\u91dd\u5c0d\u5927\u591a\u6578\u6a19\u6e96 B2B \u4ea4\u6613\uff0c\u8acb\u4ee5 11% \u4f5c\u70ba\u5de5\u4f5c\u5047\u8a2d\uff0c\u4f46\u8acb\u91dd\u5c0d\u60a8\u7684\u5177\u9ad4\u696d\u52d9\u985e\u578b\u5411\u7a05\u52d9\u9867\u554f\u78ba\u8a8d\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"vat-invoices-input-vat-and-common-mistakes\"><strong>\u589e\u503c\u7a05\u767c\u7968\u3001\u9032\u9805\u7a05\u984d\u53ca\u5e38\u898b\u932f\u8aa4<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u65e6\u6210\u70ba PKP\uff0c\u60a8\u5fc5\u9808\u91dd\u5c0d\u6bcf\u4e00\u7b46\u61c9\u7a05\u92b7\u552e\u958b\u7acb\u7a31\u70ba\u300ce-Faktur\u300d\u7684\u7a05\u52d9\u767c\u7968\u3002\u9019\u4e9b\u767c\u7968\u5fc5\u9808\u900f\u904e\u5370\u5c3c\u7a05\u52d9\u7e3d\u7f72\uff08DJP\uff09\u7684 e-Faktur \u7cfb\u7d71\uff0c\u4f7f\u7528\u7531 DJP \u5206\u914d\u7684 NSFP\uff08Nomor Seri Faktur Pajak\uff0c\u5373\u7a05\u52d9\u767c\u7968\u7de8\u865f\u7cfb\u5217\uff09\u958b\u7acb\u3002 \u300cPajak Keluaran\u300d\uff08\u8f38\u51fa\u589e\u503c\u7a05\uff09\uff0c\u5373\u60a8\u5411\u5ba2\u6236\u6536\u53d6\u7684\u91d1\u984d\uff0c\u6e1b\u53bb\u300cPajak Masukan\u300d\uff08\u8f38\u5165\u589e\u503c\u7a05\uff09\uff0c\u5373\u60a8\u652f\u4ed8\u7d66 PKP \u4f9b\u61c9\u5546\u7684\u91d1\u984d\uff0c\u5373\u70ba\u60a8\u6bcf\u6708\u61c9\u7e73\u7d0d\u7d66\u653f\u5e9c\u7684\u7a05\u984d\u3002.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u82e5\u5728\u67d0\u500b\u671f\u9593\u5167\uff0c\u9032\u9805\u589e\u503c\u7a05\u8d85\u904e\u51fa\u9805\u589e\u503c\u7a05\uff0c\u5373\u8868\u793a\u60a8\u8655\u65bc\u589e\u503c\u7a05\u591a\u7e73\u72c0\u614b\u3002\u8a72\u7b46\u591a\u7e73\u91d1\u984d\u53ef\u7d50\u8f49\u81f3\u4e0b\u4e00\u671f\u9593\uff0c\u6216\u900f\u904e\u6b63\u5f0f\u7684\u9000\u7a05\u7533\u8acb\u7533\u8acb\u9000\u9084\uff1b\u82e5\u7533\u8acb\u7372\u51c6\uff0c\u5df4\u897f\u516c\u5171\u7a05\u52d9\u5c40\uff08DJP\uff09\u5c07\u767c\u51fa <strong>SKPLB<\/strong> \uff08\u300a\u7a05\u6b3e\u591a\u7e73\u6c7a\u5b9a\u66f8\u300b\uff09\uff0c\u5373\u6388\u6b0a\u9000\u9084\u591a\u7e73\u7a05\u6b3e\u7684\u5b98\u65b9\u591a\u7e73\u7a05\u6b3e\u8a55\u4f30\u66f8\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6700\u4ee4\u4eba\u982d\u75bc\u7684\u589e\u503c\u7a05\u932f\u8aa4\u662f\u4ec0\u9ebc\uff1f\u5c31\u662f\u932f\u904e\u767c\u7968\u958b\u7acb\u671f\u9650\u3002\u82e5\u767c\u7968\u672a\u53ca\u6642\u958b\u7acb\u6216\u4e0d\u7b26\u5408\u6280\u8853\u8981\u6c42\uff0c\u9032\u9805\u7a05\u984d\u62b5\u6263\u53ef\u80fd\u6703\u88ab\u99c1\u56de\u3002\u96fb\u5b50\u767c\u7968\uff08e-Faktur\uff09\u4e2d\u82e5\u7f3a\u5c11\u4e00\u9805\u6b04\u4f4d\uff0c\u5c31\u53ef\u80fd\u5c0e\u81f4\u50f9\u503c\u6578\u767e\u842c\u76e7\u6bd4\u7684\u62b5\u6263\u8cc7\u683c\u5931\u6548\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"other-taxes-and-compliance-items\"><strong>\u5176\u4ed6\u7a05\u52d9\u53ca\u5408\u898f\u4e8b\u9805<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7b2c4\u689d\u7b2c(2)\u6b3e \u6700\u7d42\u6240\u5f97\u7a05<\/strong> \u6db5\u84cb\u67d0\u4e9b\u4ee5\u6700\u7d42\u8ab2\u7a05\u65b9\u5f0f\u5fb5\u6536\u7684\u4ea4\u6613\u3001\u571f\u5730\u53ca\u5efa\u7bc9\u7269\u79df\u91d1\u6536\u5165\u3001\u5efa\u7bc9\u670d\u52d9\uff0c\u4ee5\u53ca\u5176\u4ed6\u5e7e\u9805\u9805\u76ee\u3002\u7a05\u7387\u56e0\u985e\u5225\u800c\u7570\uff0c\u4e14\u9019\u4e9b\u7a05\u6b3e\u5c6c\u6700\u7d42\u8ab2\u7a05\uff0c\u9019\u610f\u5473\u8457\u60a8\u7121\u6cd5\u5728\u5e74\u5ea6\u5831\u7a05\u6642\u518d\u6b21\u6263\u9664\u8a72\u57fa\u790e\u6536\u5165\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>PBB\uff08\u571f\u5730\u53ca\u5efa\u7bc9\u7269\u7a05\uff09<\/strong> \u76ee\u524d\u6839\u64da PBB-P2 \u898f\u5b9a\uff0c\u6b64\u7a05\u9805\u4f5c\u70ba\u5730\u5340\u7a05\u5fb5\u6536\uff0c\u6700\u9ad8\u7a05\u7387\u70ba 0.5%\uff0c\u5177\u9ad4\u53d6\u6c7a\u65bc\u5404\u5730\u5340\u653f\u5e9c\u7684\u6cd5\u898f\u3002\u8ab2\u7a05\u50f9\u503c\u4ee5 NJOP\uff08Nilai Jual Objek Pajak\uff0c\u5373\u8a55\u4f30\u552e\u50f9\uff09\u70ba\u4f9d\u64da\u3002\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c <strong>PBB \u90e8\u9580\u898f\u5247<\/strong> \u9069\u7528\u65bc\u7279\u5b9a\u7522\u696d\uff0c\u5305\u62ec\u63a1\u7926\u3001\u77f3\u6cb9\u8207\u5929\u7136\u6c23\u3001\u7a2e\u690d\u5712\u53ca\u6797\u696d\u7b49\uff0c\u9019\u4e9b\u7522\u696d\u53d7\u4e2d\u592e\u653f\u5e9c\u53e6\u884c\u5236\u5b9a\u7684 PBB \u898f\u5b9a\u7ba1\u8f44\uff0c\u800c\u975e\u5340\u57df\u6027\u7684 PBB-P2 \u6846\u67b6\u3002.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u82e5\u8cb4\u516c\u53f8\u7684 PT PMA \u7d93\u71df\u696d\u52d9\u6d89\u53ca\u4ee5\u4e0b\u4efb\u4f55\u9818\u57df\uff0c\u5176\u9069\u7528\u7684 PBB \u898f\u5b9a\u3001\u7a05\u7387\u53ca\u7533\u5831\u7ba1\u9053\u5c07\u6709\u5225\u65bc\u6a19\u6e96\u7684\u5340\u57df\u7a05\u52d9\u7a0b\u5e8f\u3002\u82e5\u8cb4\u516c\u53f8\u7684 PT PMA \u8f49\u8b93\u571f\u5730\u6216\u5efa\u7bc9\u7269\u6b0a\u5229\uff0c\u5247\u53ef\u80fd\u9700\u7e73\u7d0d BPHTB\uff08\u571f\u5730\u53ca\u5efa\u7bc9\u7269\u6b0a\u5229\u8f49\u8b93\u7a05\uff09\uff0c\u91dd\u5c0d\u8d85\u904e\u9580\u6abb\u7684\u4ea4\u6613\u50f9\u503c\uff0c\u6700\u9ad8\u7a05\u7387\u70ba 5%\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5370\u82b1\u7a05\uff08Bea Meterai\uff09<\/strong> 10,000 \u5370\u5c3c\u76fe\u7684\u898f\u5b9a\u9069\u7528\u65bc\u8d85\u904e\u6307\u5b9a\u91d1\u984d\u7684\u5408\u7d04\u3001\u5354\u8b70\u53ca\u67d0\u4e9b\u5b98\u65b9\u6587\u4ef6\u3002\u9019\u9ede\u5f88\u5bb9\u6613\u88ab\u5ffd\u7565\uff0c\u4f46\u5728\u5be9\u8a08\u548c\u6cd5\u5f8b\u7cfe\u7d1b\u4e2d\u537b\u51fa\u4e4e\u610f\u6599\u5730\u91cd\u8981\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5730\u65b9\uff0f\u5340\u57df\u7a05\uff08PBJT\uff09<\/strong> \u5728\u67d0\u4e9b\u884c\u696d\u4e2d\uff0c\u98ef\u5e97\u3001\u9910\u5ef3\u3001\u5a1b\u6a02\u5834\u6240\u53ca\u7576\u5730\u670d\u52d9\u696d\u4f01\u696d\uff0c\u53ef\u80fd\u9808\u4f9d\u64da\u300a\u5340\u57df\u7a05\u6536\u8207\u6536\u8cbb\u6cd5\u300b\u5411\u5730\u65b9\u653f\u5e9c\u7e73\u7d0d\u984d\u5916\u7a05\u6b3e\u3002\u9019\u8207\u570b\u5bb6\u5c64\u7d1a\u7684\u7d0d\u7a05\u7fa9\u52d9\u662f\u5206\u958b\u7684\uff0c\u53ef\u80fd\u6703\u8b93\u4ee5\u63a5\u5f85\u696d\u70ba\u4e3b\u7684\u6709\u9650\u8cac\u4efb\u516c\u53f8\uff08PT PMA\uff09\u63aa\u624b\u4e0d\u53ca\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"p-ph-22-import-vat-and-customs-duties\"><strong>PPh 22\u3001\u9032\u53e3\u589e\u503c\u7a05\u53ca\u95dc\u7a05<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u82e5\u60a8\u7684 PT PMA \u4f01\u696d\u5c07\u8ca8\u7269\u9032\u53e3\u81f3\u5370\u5c3c\uff0c\u7a05\u52d9\u5408\u898f\u4e8b\u9805\u4e0d\u50c5\u9650\u65bc\u4f01\u696d\u6240\u5f97\u7a05\u548c\u589e\u503c\u7a05\u3002\u9032\u53e3\u4ea4\u6613\u53ef\u80fd\u6d89\u53ca\u9032\u53e3\u95dc\u7a05\uff08Bea Masuk\uff09\u3001\u9032\u53e3\u589e\u503c\u7a05\uff08PPN impor\uff09\u3001\u91dd\u5c0d\u7279\u5b9a\u5962\u4f88\u54c1\u7684 PPnBM\uff08\u5962\u4f88\u54c1\u92b7\u552e\u7a05\uff09\uff0c\u4ee5\u53ca\u7b2c 22 \u689d\u6240\u5f97\u7a05\uff08PPh 22\uff09\u3002 \u9019\u4e9b\u7a05\u6b3e\u901a\u5e38\u5728\u901a\u95dc\u904e\u7a0b\u4e2d\u8655\u7406\uff0c\u4f46\u4ecd\u6703\u5f71\u97ff\u60a8\u7684\u7a05\u52d9\u7d00\u9304\u53ca\u5e74\u5ea6\u8ca1\u52d9\u5c0d\u5e33\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9019\u4e00\u9ede\u5c0d\u65bc\u5f9e\u4e8b\u8cbf\u6613\u3001\u88fd\u9020\u3001\u5efa\u7bc9\u3001\u98ef\u5e97\u696d\u53ca\u96f6\u552e\u696d\u7684 PT PMA \u800c\u8a00\u5c24\u70ba\u91cd\u8981\u3002\u8acb\u59a5\u5584\u4fdd\u5b58\u6d77\u95dc\u6587\u4ef6\u3001\u9032\u53e3\u5831\u95dc\u55ae\u3001\u7a05\u6b3e\u7e73\u7d0d\u55ae\uff08\u5e33\u55ae\u4ee3\u78bc\uff09\uff0c, <strong>\u5546\u696d\u767c\u7968<\/strong> \u4f86\u81ea\u6d77\u5916\u4f9b\u61c9\u5546\u7684\u5546\u696d\u767c\u7968\uff0c\u4ee5\u53ca\u76f8\u95dc\u4f9b\u61c9\u5546\u5408\u7d04\u5747\u61c9\u4e00\u4f75\u6574\u7406\u3002\u5546\u696d\u767c\u7968\u662f\u6d77\u95dc\u7528\u4ee5\u8a55\u4f30\u61c9\u7a05\u50f9\u503c\u7684\u4e3b\u8981\u6587\u4ef6\uff0c\u60a8\u7684\u6703\u8a08\u5e2b\u5728\u5e74\u5e95\u9032\u884c\u7d50\u7b97\u6642\uff0c\u4e5f\u9700\u8981\u6b64\u6587\u4ef6\u4f86\u6838\u5c0d\u9032\u53e3\u6210\u672c\u3001\u9032\u9805\u589e\u503c\u7a05\uff08Pajak Masukan\uff09\u3001\u5b58\u8ca8\u50f9\u503c\u53ca\u9810\u4ed8\u6240\u5f97\u7a05\u3002 \u82e5\u5546\u696d\u767c\u7968\u907a\u6f0f\u6216\u5167\u5bb9\u4e0d\u4e00\u81f4\uff0c\u53ef\u80fd\u6703\u5c0e\u81f4\u6d77\u95dc\u7d00\u9304\u8207\u7a05\u52d9\u7533\u5831\u4e4b\u9593\u51fa\u73fe\u5dee\u7570\uff0c\u9019\u901a\u5e38\u662f\u5f15\u767c\u7a05\u52d9\u7a3d\u67e5\u7684\u5e38\u898b\u539f\u56e0\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"pt-pma-tax-filing-deadlines\"><strong>PT PMA \u7a05\u52d9\u7533\u5831\u622a\u6b62\u65e5\u671f<\/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=\"PT PMA \u7a05\u52d9\u7533\u5831\u622a\u6b62\u65e5\u671f\u8cc7\u8a0a\u5716\u8868\uff0c\u986f\u793a\u5370\u5c3c\u7684\u7e73\u7a05\u65e5\u671f\u3001\u589e\u503c\u7a05\u7533\u5831\u53ca\u5e74\u5ea6\u4f01\u696d\u6240\u5f97\u7a05\u7533\u5831\u622a\u6b62\u65e5\u671f\u3002.\" class=\"wp-image-47890\" srcset=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/pt-pma-tax-filling-deadlines-1024x576.jpg 1024w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/pt-pma-tax-filling-deadlines-300x169.jpg 300w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/pt-pma-tax-filling-deadlines-768x432.jpg 768w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/pt-pma-tax-filling-deadlines-1536x864.jpg 1536w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/pt-pma-tax-filling-deadlines-18x10.jpg 18w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/pt-pma-tax-filling-deadlines-200x113.jpg 200w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/pt-pma-tax-filling-deadlines-64x36.jpg 64w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/pt-pma-tax-filling-deadlines.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u5831\u7a05\u8868<\/strong><\/td><td><strong>\u7533\u5831\u622a\u6b62\u65e5\u671f<\/strong><\/td><\/tr><tr><td>\u4f01\u696d\u5e74\u5ea6\u6240\u5f97\u7a05\u7533\u5831\u8868\uff08SPT Tahunan Badan\uff09<\/td><td>\u8ab2\u7a05\u5e74\u5ea6\u7d50\u675f\u5f8c 4 \u500b\u6708\uff08\u4ee5\u65e5\u66c6\u5e74\u70ba\u6703\u8a08\u5e74\u5ea6\u7684\u516c\u53f8\u70ba 4 \u6708 30 \u65e5\uff09<\/td><\/tr><tr><td>PPh 21 \/ 26\uff08\u50f1\u54e1\uff0f\u5916\u570b\u4eba\u9810\u6263\u7a05\uff09<\/td><td>\u4e0b\u500b\u6708\u768420\u65e5<\/td><\/tr><tr><td>PPh 23 \/ 26\uff08\u670d\u52d9\uff0f\u5916\u570b\u9810\u6263\u7a05\uff09<\/td><td>\u4e0b\u500b\u6708\u768420\u65e5<\/td><\/tr><tr><td>PPh 25\uff08\u4f01\u696d\u6240\u5f97\u7a05\u6708\u7e73\u9810\u7e73\u7a05\uff09<\/td><td>\u4e0b\u500b\u6708\u768420\u65e5<\/td><\/tr><tr><td>\u7b2c4\u689d\u7b2c(2)\u6b3e \u6700\u7d42\u6240\u5f97\u7a05<\/td><td>\u4e0b\u500b\u6708\u768420\u65e5<\/td><\/tr><tr><td>\u589e\u503c\u7a05 \/ PPnBM<\/td><td>\u4e0b\u500b\u6708\u5e95<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ed8\u6b3e\u671f\u9650\u8207\u7533\u5831\u671f\u9650\u4e26\u4e0d\u76f8\u540c\uff1b\u9019\u662f\u4e00\u9805\u5be6\u52d9\u4e0a\u7684\u5dee\u7570\uff0c\u5e38\u8b93\u8a31\u591a PT PMA \u611f\u5230\u56f0\u60d1\u3002\u4ee5\u4e0b\u662f\u66f4\u6e05\u6670\u7684\u8aaa\u660e\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u7a05\u7a2e<\/strong><\/td><td><strong>\u4ed8\u6b3e\u622a\u6b62\u65e5\u671f<\/strong><\/td><td><strong>\u7533\u5831\u622a\u6b62\u65e5\u671f<\/strong><\/td><\/tr><tr><td>PPh 21 \/ 26<\/td><td>\u4e00\u822c\u800c\u8a00\uff0c\u61c9\u65bc\u6b21\u670815\u65e5\u4e4b\u524d<\/td><td>\u4e0b\u500b\u6708\u768420\u65e5\u4e4b\u524d<\/td><\/tr><tr><td>PPh 23 \/ 26<\/td><td>\u4e00\u822c\u800c\u8a00\uff0c\u61c9\u65bc\u6b21\u670815\u65e5\u4e4b\u524d<\/td><td>\u4e0b\u500b\u6708\u768420\u65e5\u4e4b\u524d<\/td><\/tr><tr><td>PPh 25<\/td><td>\u4e00\u822c\u800c\u8a00\uff0c\u61c9\u65bc\u6b21\u670815\u65e5\u4e4b\u524d<\/td><td>\u4e0b\u500b\u6708\u768420\u65e5\u4e4b\u524d<\/td><\/tr><tr><td>\u7b2c4\u689d\u7b2c(2)\u6b3e \u6700\u7d42\u7a05\u984d<\/td><td>\u4e00\u822c\u800c\u8a00\uff0c\u61c9\u65bc\u6b21\u670815\u65e5\u4e4b\u524d<\/td><td>\u4e0b\u500b\u6708\u768420\u65e5\u4e4b\u524d<\/td><\/tr><tr><td>\u589e\u503c\u7a05 \/ PPN<\/td><td>\u63d0\u4ea4\u589e\u503c\u7a05\u7533\u5831\u8868\u4e4b\u524d<\/td><td>\u4e0b\u500b\u6708\u5e95<\/td><\/tr><tr><td>\u4f01\u696d\u5e74\u5ea6\u6240\u5f97\u7a05\uff08CIT\uff09\uff0f\u4f01\u696d\u5e74\u5ea6\u7a05\uff08SPT\uff09<\/td><td>\u63d0\u4ea4\u5e74\u5ea6\u5831\u7a05\u8868\u4e4b\u524d<\/td><td>\u8ca1\u653f\u5e74\u5ea6\u7d50\u675f\u5f8c 4 \u500b\u6708<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u903e\u671f\u7e73\u7d0d\u5c07\u88ab\u8655\u4ee5\u5229\u606f\u7f70\u6b3e\uff0c\u5176\u8a08\u7b97\u65b9\u5f0f\u70ba\u8ca1\u653f\u90e8\uff08MoF\uff09\u7576\u6708\u9069\u7528\u5229\u7387\u52a0\u4e0a\u9644\u52a0\u8cbb\uff0c\u6700\u9577\u53ef\u9054 24 \u500b\u6708\u3002 \u903e\u671f\u7533\u5831\u4ea6\u5c07\u53e6\u884c\u8655\u4ee5\u884c\u653f\u7f70\u6b3e\uff1a\u591a\u6578\u6708\u5831\u70ba 100,000 \u5370\u5c3c\u76fe\uff0c\u589e\u503c\u7a05\u7533\u5831\u903e\u671f\u70ba 500,000 \u5370\u5c3c\u76fe\uff0c\u800c\u4f01\u696d\u6240\u5f97\u7a05\u5e74\u5ea6\u7533\u5831\u903e\u671f\u5247\u70ba 1,000,000 \u5370\u5c3c\u76fe\u3002 \u7531\u65bc\u8ca1\u653f\u90e8\uff08MoF\uff09\u7684\u5229\u7387\u6703\u5b9a\u671f\u8abf\u6574\uff0c\u8acb\u5411\u60a8\u7684\u6703\u8a08\u5e2b\u78ba\u8a8d\u73fe\u884c\u5229\u7387\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u95dc\u65bc\u4ed8\u6b3e\u65b9\u5f0f\u7684\u4e00\u9805\u5be6\u52d9\u8aaa\u660e\uff1a\u5728\u5370\u5c3c\uff0c\u7a05\u6b3e\u662f\u900f\u904e\u4e00\u500b <strong>\u9280\u884c\u89c0\u9ede<\/strong>, \uff0c\u5373\u7531\u653f\u5e9c\u6307\u5b9a\u3001\u4e26\u7372\u6388\u6b0a\u4ee3\u8868\u7a05\u52d9\u7e3d\u5c40\uff08DJP\uff09\u63a5\u6536\u7a05\u6b3e\u5b58\u6b3e\u7684\u9280\u884c\u6216\u652f\u4ed8\u7ba1\u9053\u3002.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ed8\u6b3e\u65b9\u5f0f\u662f\u900f\u904e\u5728 Coretax \u4e2d\u7522\u751f\u4e00\u7d44\u8a08\u8cbb\u4ee3\u78bc\uff08Kode Billing\uff09\uff0c\u4e26\u900f\u904e\u9280\u884c\u4ee3\u6536\uff08bank persepsi\uff09\u6216\u7d93\u6838\u51c6\u7684\u96fb\u5b50\u652f\u4ed8\u7ba1\u9053\u9032\u884c\u7d50\u7b97\u3002\u82e5\u60a8\u7684 PT PMA \u5728\u67d0\u7a2e\u7a05\u9805\u4e0a\u51fa\u73fe\u8d85\u7e73\u60c5\u5f62\uff0c\u800c\u60a8\u5e0c\u671b\u5c07\u8a72\u7b46\u6b3e\u9805\u62b5\u6263\u53e6\u4e00\u7a2e\u7a05\u9805\u7684\u61c9\u7d0d\u7a05\u984d\uff0c\u5247\u53ef\u900f\u904e\u4ee5\u4e0b\u65b9\u5f0f\u8fa6\u7406\uff1a <strong>\u5e33\u52d9\u8f49\u5e33<\/strong> \uff08\u7a05\u52d9\u5e33\u6236\u8f49\u5e33\uff09\uff0c\u5373\u5411\u7a05\u52d9\u5c40\uff08DJP\uff09\u63d0\u51fa\u6b63\u5f0f\u7533\u8acb\uff0c\u5c07\u7a05\u984d\u62b5\u514d\u8f49\u79fb\u81f3\u5176\u4ed6\u7a05\u52d9\u5e33\u6236\uff0c\u800c\u975e\u9818\u53d6\u73fe\u91d1\u9000\u7a05\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"coretax-e-faktur-and-e-bupot-what-pt-pma-owners-should-know\"><strong>Coretax\u3001e-Faktur \u53ca e-Bupot\uff1aPT PMA \u696d\u4e3b\u61c9\u77e5\u4e8b\u9805<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u679c\u60a8\u6709\u4e00\u6bb5\u6642\u9593\u672a\u66fe\u63a5\u89f8\u5370\u5c3c\u7a05\u52d9\u884c\u653f\u4e8b\u52d9\uff0c\u60a8\u6703\u767c\u73fe\u76f8\u95dc\u74b0\u5883\u5df2\u767c\u751f\u986f\u8457\u8b8a\u5316\u3002Coretax \u662f\u5370\u5c3c\u7a05\u52d9\u7e3d\u5c40\uff08DJP\uff09\u7684\u6574\u5408\u5f0f\u7a05\u52d9\u884c\u653f\u7cfb\u7d71\uff0c\u5c07\u95dc\u9375\u7a05\u52d9\u6d41\u7a0b\u6574\u5408\u81f3\u55ae\u4e00\u5e73\u53f0\uff0c\u5305\u62ec\u7d0d\u7a05\u4eba\u767b\u8a18\u3001\u7a05\u52d9\u7533\u5831\u8868\uff08SPT\uff09\u63d0\u4ea4\u3001\u7a05\u6b3e\u7e73\u7d0d\u3001\u7d0d\u7a05\u4eba\u5e33\u6236\u7ba1\u7406\u3001\u7a3d\u67e5\u53ca\u7a05\u6b3e\u5fb5\u6536\u3002 \u5c0d\u65bc\u5916\u5546\u6295\u8cc7\u516c\u53f8\uff08PT PMA\uff09\u800c\u8a00\uff0c\u9019\u610f\u5473\u8457\u5728\u958b\u59cb\u7533\u5831\u7a05\u52d9\u524d\uff0c\u5fc5\u9808\u5b9a\u671f\u6aa2\u67e5\u8cb4\u516c\u53f8\u7684\u7d0d\u7a05\u4eba\u7de8\u865f\uff08NPWP\uff09\u3001\u8463\u4e8b\u5b58\u53d6\u6b0a\u9650\u3001\u5370\u5c3c\u7a05\u52d9\u7e3d\u7f72\u6388\u6b0a\u78bc\uff08Kode Otorisasi DJP\uff09\u3001\u7a05\u52d9\u89d2\u8272\u3001\u8a3b\u518a\u7d0d\u7a05\u4eba\uff08PKP\uff09\u72c0\u614b\u3001\u7e73\u7a05\u7d00\u9304\u53ca\u7533\u5831\u7d00\u9304\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0d\u59a8\u5c07\u300c\u7d0d\u7a05\u4eba\u5e33\u6236\u7ba1\u7406\u300d\uff08TAM\uff09\u529f\u80fd\u8996\u70ba\u60a8\u7684\u7a05\u52d9\u300c\u9280\u884c\u5c0d\u5e33\u55ae\u300d\uff1b\u5b83\u80fd\u8b93\u60a8\u5728\u55ae\u4e00\u4ecb\u9762\u4e2d\u5373\u6642\u638c\u63e1\u6240\u6709\u7a05\u7a2e\u7684\u7a05\u52d9\u72c0\u6cc1\u3002\u5982\u4eca\uff0c\u7a05\u52d9\u5c40\uff08DJP\uff09\u5c0d\u60a8\u7684\u8ca1\u52d9\u72c0\u6cc1\u64c1\u6709\u6bd4\u4ee5\u5f80\u66f4\u5168\u9762\u7684\u638c\u63e1\uff0c\u4e5f\u66f4\u5bb9\u6613\u6a19\u793a\u51fa\u5404\u4efd\u7533\u5831\u8cc7\u6599\u9593\u7684\u4e0d\u4e00\u81f4\u4e4b\u8655\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5be6\u969b\u904b\u4f5c\u4e0a\u7684\u8b8a\u52d5\uff1a\u7a05\u52d9\u767b\u8a18\u3001\u7a05\u52d9\u7533\u5831\u8868\uff08SPT\uff09\u63d0\u4ea4\u3001\u7e73\u7a05\u3001\u7a3d\u67e5\u6e9d\u901a\u53ca\u6587\u4ef6\u6d41\u8f49\uff0c\u7686\u900f\u904e\u6b64\u7cfb\u7d71\u9032\u884c\u3002 \u5c0d\u65bc PT PMA \u800c\u8a00\uff0c\u9019\u610f\u5473\u8457\u5728\u958b\u59cb\u7533\u5831\u4e4b\u524d\uff0c\u60a8\u7684 NPWP\u3001\u8463\u4e8b\u5b58\u53d6\u6b0a\u9650\u3001DJP \u6388\u6b0a\u78bc\uff08KODJP\uff09\u3001\u7a05\u52d9\u89d2\u8272\u4ee5\u53ca PKP \u72c0\u614b\uff0c\u90fd\u5fc5\u9808\u5728\u7cfb\u7d71\u4e2d\u5b8c\u6210\u9a57\u8b49\u4e26\u4fdd\u6301\u6700\u65b0\u72c0\u614b\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u60a8\u9700\u8981\u6e96\u5099\u4ee5\u4e0b\u7269\u54c1\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8463\u4e8b\u9808\u6301\u6709\u6709\u6548\u7684 NPWP \u53ca\u5df2\u9a57\u8b49\u7684 Coretax \u5e33\u6236\uff0c\u4e26\u5177\u5099 sertifikat elektronik\uff08\u96fb\u5b50\u8b49\u66f8\uff09<\/li>\n\n\n\n<li>\u4f86\u81ea OSS-RBA \u7684 NIB\uff08\u4f01\u696d\u8b58\u5225\u865f\uff09<\/li>\n\n\n\n<li>\u7cfb\u7d71\u5df2\u78ba\u8a8d\u516c\u53f8\u7ae0\u7a0b\u53ca\u8463\u4e8b\u8cc7\u6599<\/li>\n\n\n\n<li>\u85aa\u8cc7\u7d00\u9304\u5df2\u8207\u60a8\u7684 PPh 21 \u7533\u5831\u8cc7\u6599\u540c\u6b65<\/li>\n\n\n\n<li>\u7528\u65bc\u8b49\u660e PPh 23 \u9810\u6263\u7a05\u7684\u4f9b\u61c9\u5546\u767c\u7968\u53ca\u5408\u7d04<\/li>\n\n\n\n<li>\u82e5\u60a8\u662f PKP\uff0c\u8acb\u63d0\u4f9b e-Faktur \u5b58\u53d6\u6b0a\u9650\u53ca NSFP\uff08\u7a05\u52d9\u767c\u7968\u7de8\u865f\u7cfb\u5217\uff09<\/li>\n\n\n\n<li>\u5e74\u5ea6\u7533\u5831\u6240\u9700\u7684\u8ca1\u52d9\u5831\u8868\u53ca\u8ca1\u653f\u5c0d\u5e33\u8868<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">e-Bupot \u7cfb\u7d71\u7528\u65bc\u91dd\u5c0d\u76f8\u95dc\u9810\u6263\u7a05\u4ea4\u6613\u751f\u6210\u9810\u6263\u7a05\u55ae\uff08\u5373 bukti potong\uff09\u3002 \u8207\u4f9b\u61c9\u5546\u76f8\u95dc\u7684\u9810\u6263\u7a05\u53ca\u54e1\u5de5\u85aa\u8cc7\u9810\u6263\u7a05\u61c9\u4ed4\u7d30\u5be9\u6838\uff0c\u56e0\u70ba\u5b83\u5011\u53ef\u80fd\u63a1\u7528\u4e0d\u540c\u7684\u7533\u5831\u6d41\u7a0b\u3002\u6839\u64da\u300c\u7d71\u4e00\u5b9a\u671f\u7a05\u52d9\u7533\u5831\u8868\u300d\uff08SPT Masa Unifikasi\uff09\u898f\u5b9a\uff0c\u82e5\u5e72\u9810\u6263\u7a05\u985e\u5225\u5df2\u6574\u5408\u70ba\u55ae\u4e00\u7684\u6bcf\u6708\u7533\u5831\uff0c\u4f46\u60a8\u7684\u6703\u8a08\u5e2b\u4ecd\u61c9\u78ba\u8a8d\u54ea\u4e9b\u7a05\u7a2e\u9069\u7528\u65bc\u8cb4\u516c\u53f8\u7684\u5916\u5546\u6295\u8cc7\u4f01\u696d\uff08PT PMA\uff09\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"transfer-pricing-for-pt-pma\"><strong>PT PMA \u7684\u8f49\u8b93\u5b9a\u50f9<\/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=\"\u91dd\u5c0d\u5916\u5546\u76f4\u63a5\u6295\u8cc7\uff08PT PMA\uff09\u7684\u8f49\u8b93\u5b9a\u50f9\u8cc7\u8a0a\u5716\u8868\uff0c\u5167\u5bb9\u6db5\u84cb\u95dc\u806f\u65b9\u4ea4\u6613\u3001\u6bcd\u516c\u53f8\u8cbb\u7528\u3001\u7279\u8a31\u6b0a\u4f7f\u7528\u8cbb\u3001\u8cb8\u6b3e\u53ca\u6587\u4ef6\u8a18\u9304\u3002.\" class=\"wp-image-47893\" srcset=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/transfer-pricing-pt-pma-1024x576.jpg 1024w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/transfer-pricing-pt-pma-300x169.jpg 300w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/transfer-pricing-pt-pma-768x432.jpg 768w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/transfer-pricing-pt-pma-1536x864.jpg 1536w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/transfer-pricing-pt-pma-18x10.jpg 18w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/transfer-pricing-pt-pma-200x113.jpg 200w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/transfer-pricing-pt-pma-64x36.jpg 64w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/transfer-pricing-pt-pma.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u82e5\u60a8\u7684 PT PMA \u8207\u95dc\u806f\u65b9\u3001\u6bcd\u516c\u53f8\u3001\u95dc\u806f\u4f01\u696d\u6216\u5177\u6709\u5171\u540c\u80a1\u6771\u7684\u5be6\u9ad4\u9032\u884c\u4ea4\u6613\uff0c\u5247\u9808\u9069\u7528\u8f49\u8b93\u5b9a\u50f9\u898f\u5247\u3002\u5370\u5c3c\u898f\u5b9a\uff0c\u6b64\u985e\u4ea4\u6613\u7684\u5b9a\u50f9\u61c9\u5982\u540c\u5728\u975e\u95dc\u806f\u65b9\u4e4b\u9593\u9032\u884c\u4e00\u822c\uff08\u5373\u7368\u7acb\u4ea4\u6613\u539f\u5247\uff09\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"when-transfer-pricing-documentation-is-required\"><strong>\u4f55\u6642\u9700\u8981\u63d0\u4f9b\u8f49\u8b93\u5b9a\u50f9\u6587\u4ef6<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u64da\u8ca1\u653f\u90e8\u7b2c 172\/2023 \u865f\u898f\u7ae0\uff0c\u8207\u95dc\u806f\u65b9\u4ea4\u6613\u91d1\u984d\u8d85\u904e\u7279\u5b9a\u9580\u6abb\u7684 PT PMA \u5fc5\u9808\u7de8\u88fd\u4e00\u4efd <strong>\u4e3b\u6a94\u6848<\/strong> \u548c <strong>\u672c\u6a5f\u6a94\u6848<\/strong>. \u96b8\u5c6c\u65bc\u8de8\u570b\u96c6\u5718\u4e14\u5408\u4f75\u71df\u6536\u8d85\u904e\u7279\u5b9a\u9580\u6abb\u7684\u516c\u53f8\uff0c\u53ef\u80fd\u4e5f\u9700\u8981\u63d0\u4ea4\u300c\u570b\u5225\u5831\u544a\u300d\uff08CbCR\uff09\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e38\u898b\u6703\u89f8\u767c\u6b64\u60c5\u6cc1\u7684\u95dc\u806f\u65b9\u4ea4\u6613\u5305\u62ec\uff1a\u652f\u4ed8\u7d66\u6bcd\u516c\u53f8\u7684\u7ba1\u7406\u8cbb\u3001\u4f7f\u7528\u54c1\u724c\u6216\u6280\u8853\u7684\u7279\u8a31\u6b0a\u4f7f\u7528\u8cbb\u3001\u80a1\u6771\u8cb8\u6b3e\u5229\u606f\u3001\u96c6\u5718\u5167\u90e8\u670d\u52d9\u8cbb\uff0c\u4ee5\u53ca\u4ee5\u975e\u5e02\u5834\u50f9\u683c\u9032\u884c\u7684\u8ca8\u7269\u8cb7\u8ce3\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u95dc\u6587\u4ef6\u4e0d\u50c5\u9808\u8f09\u660e\u50f9\u683c\u70ba\u4f55\uff0c\u9084\u9808\u8aaa\u660e\u70ba\u4f55\u8a72\u50f9\u683c\u5c6c\u5408\u7406\u3002\u300c\u6211\u5011\u7684\u7236\u6bcd\u5411\u6211\u5011\u6536\u53d6\u4e86\u9019\u7b46\u8cbb\u7528\u300d\u9019\u6a23\u7684\u8aaa\u6cd5\u4e26\u4e0d\u8db3\u5920\u3002\u60a8\u9700\u8981\u63d0\u4f9b\u57fa\u6e96\u5206\u6790\u3001\u53ef\u6bd4\u4ea4\u6613\u8cc7\u6599\u3001\u96c6\u5718\u5167\u90e8\u5354\u8b70\uff0c\u4ee5\u53ca\u8b49\u660e\u6240\u652f\u4ed8\u670d\u52d9\u78ba\u6709\u5be6\u969b\u7d93\u6fdf\u5be6\u8cea\u8207\u6240\u7372\u5229\u76ca\u7684\u8b49\u64da\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c0d\u65bc\u5927\u578b\u8de8\u570b\u96c6\u5718\u800c\u8a00\uff0c\u9084\u9700\u7559\u610f\u53e6\u4e00\u9805\u898f\u5b9a\uff1a\u5370\u5c3c\u5df2\u91dd\u5c0d\u5168\u7403\u6700\u4f4e\u7a05\u7387\u6846\u67b6\uff08\u7b2c\u4e8c\u652f\u67f1\uff09\u9812\u5e03\u570b\u5167\u6cd5\u898f\u3002 \u300c\u6240\u5f97\u7d0d\u5165\u898f\u5247\u300d\uff08IIR\uff09\u8207\u300c\u5408\u683c\u570b\u5167\u6700\u4f4e\u7a05\u984d\u88dc\u5145\u7a05\u300d\uff08QDMTT\uff09\u5c07\u81ea 2025 \u5e74\u8d77\u9069\u7528\uff0c\u800c\u300c\u7a05\u7387\u4e0d\u8db3\u5229\u6f64\u898f\u5247\u300d\uff08UTPR\uff09\u5247\u81ea 2026 \u5e74\u8d77\u9069\u7528\u3002 \u6b64\u898f\u5b9a\u50c5\u9069\u7528\u65bc\u5408\u4f75\u5e74\u5ea6\u71df\u6536\u9054 7.5 \u5104\u6b50\u5143\u6216\u4ee5\u4e0a\u7684\u5927\u578b\u8de8\u570b\u4f01\u696d\u96c6\u5718\uff1b\u4f46\u82e5\u8cb4\u516c\u53f8\u7684\u5916\u5546\u6295\u8cc7\u4f01\u696d\uff08PT PMA\uff09\u96b8\u5c6c\u65bc\u6b64\u985e\u96c6\u5718\uff0c\u5247\u61c9\u5728\u6b64\u80cc\u666f\u4e0b\u6aa2\u8996\u8cb4\u516c\u53f8\u7684\u8f49\u8b93\u5b9a\u50f9\u53ca\u96c6\u5718\u5167\u90e8\u67b6\u69cb\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"common-pt-pma-tax-mistakes\"><strong>PT PMA \u7a05\u52d9\u5e38\u898b\u932f\u8aa4<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"assuming-tax-obligations-start-with-revenue\"><strong>\u5047\u8a2d\u7a05\u52d9\u7fa9\u52d9\u59cb\u65bc\u6536\u5165<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a05\u52d9\u7fa9\u52d9\u4e0d\u6703\u56e0\u5c1a\u672a\u7522\u751f\u6536\u5165\u800c\u66ab\u7de9\u3002\u4e00\u5bb6\u65b0\u6210\u7acb\u7684\u6709\u9650\u8cac\u4efb\u5408\u5925\u4f01\u696d\uff08PT PMA\uff09\u5373\u4f7f\u5c1a\u672a\u8cfa\u53d6\u4efb\u4f55\u76e7\u6bd4\uff0c\u4ecd\u53ef\u80fd\u6709\u7533\u5831\u7fa9\u52d9\uff0c\u7279\u5225\u662f\u5e74\u5ea6\u4f01\u696d\u6240\u5f97\u7a05\u7533\u5831\u8868\u53ca\u67d0\u4e9b\u6bcf\u6708\u61c9\u7e73\u7a05\u7a2e\uff0c\u5177\u9ad4\u53d6\u6c7a\u65bc\u8a72\u516c\u53f8\u5728 Coretax \u7cfb\u7d71\u4e2d\u767b\u8a18\u7684\u73fe\u884c\u7a05\u52d9\u7fa9\u52d9\u3002 \u8acb\u5411\u60a8\u6240\u5728\u7684 KPP\uff08\u5730\u65b9\u7a05\u52d9\u5c40\uff09\u6216\u900f\u904e\u60a8\u7684 Coretax \u5e33\u6236\u78ba\u8a8d\u54ea\u4e9b\u7a05\u7a2e\u76ee\u524d\u8655\u65bc\u6709\u6548\u72c0\u614b\u3002\u8a31\u591a\u65b0\u8a3b\u518a\u7684 PT PMA \u4f01\u696d\uff0c\u5f80\u5f80\u5728\u56e0\u8aa4\u5224\u67d0\u500b\u671f\u9593\u4e0d\u9069\u7528\u7533\u5831\u7fa9\u52d9\u800c\u906d\u8655\u4ee5\u903e\u671f\u7533\u5831\u7f70\u6b3e\u5f8c\uff0c\u624d\u75db\u5207\u9ad4\u6703\u5230\u9019\u4e00\u9ede\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"ignoring-the-monthly-withholding-tax\"><strong>\u5ffd\u7565\u6bcf\u6708\u9810\u6263\u7a05\u6b3e<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5373\u4f7f\u50c5\u6709\u4e00\u7b46\u4f9b\u61c9\u5546\u670d\u52d9\u6b3e\u9805\u6216\u4e00\u7b46\u85aa\u8cc7\u652f\u4ed8\uff0c\u8a72\u6708\u5373\u7522\u751f PPh 23 \u6216 PPh 21 \u7684\u7533\u5831\u7fa9\u52d9\u3002\u81ea\u884c\u7ba1\u7406\u516c\u53f8\u7684\u5916\u570b\u6295\u8cc7\u8005\u6709\u6642\u6703\u9023\u7e8c\u6578\u6708\u672a\u63d0\u4ea4\u6708\u5ea6\u7533\u5831\u8868\uff0c\u56e0\u70ba\u4ed6\u5011\u8a8d\u70ba\u50c5\u652f\u4ed8\u4e86\u5c11\u6578\u5e7e\u5f35\u767c\u7968\uff0c\u4fbf\u4ee5\u70ba\u6c92\u6709\u7533\u5831\u5167\u5bb9\u3002 \u5370\u5c3c\u7a05\u52d9\u5c40\uff08DJP\uff09\u7684 Coretax \u7cfb\u7d71\u6703\u6a19\u793a\u4ed8\u6b3e\u8cc7\u6599\u8207\u7533\u5831\u7d00\u9304\u4e4b\u9593\u7684\u5dee\u7570\uff1b\u907a\u6f0f\u6708\u5ea6\u7533\u5831\u8868\u662f\u5e38\u898b\u7684 <strong>\u7a05\u52d9\u7a3d\u67e5\u7684\u89f8\u767c\u56e0\u7d20<\/strong> \u9019\u53ef\u80fd\u6703\u5c0e\u81f4\u60a8\u7684\u6574\u500b\u5408\u898f\u7d00\u9304\u88ab\u7d0d\u5165\u5be9\u67e5\u7bc4\u570d\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"applying-treaty-rates-without-a-valid-form-dgt\"><strong>\u5728\u672a\u6301\u6709\u6709\u6548 DGT \u8868\u683c\u7684\u60c5\u6cc1\u4e0b\u9069\u7528\u689d\u7d04\u7a05\u7387<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u9019\u662f\u500b\u5df2\u6709\u5145\u5206\u6587\u737b\u8a18\u8f09\u7684\u554f\u984c\u3002\u67d0\u5bb6PT PMA\u516c\u53f8\u63f4\u5f15\u300a\u5370\u5c3c\uff0d\u8377\u862d\u7a05\u6536\u5354\u5b9a\u300b\uff0c\u5c07\u652f\u4ed8\u7d66\u8377\u862d\u6bcd\u516c\u53f8\u7684\u80a1\u5229\u6240\u9810\u6263\u7684PPh 26\u7a05\u984d\uff0c\u5f9e20%\u8abf\u964d\u81f310%\uff0c\u4f46\u537b\u672a\u5728\u4ed8\u6b3e\u524d\u53d6\u5f97DGT\u8868\u683c\u3002 \u5370\u5c3c\u7a05\u52d9\u5c40\uff08DJP\uff09\u53ef\u5b8c\u5168\u4e0d\u4e88\u627f\u8a8d\u8a72\u7a05\u7d04\u512a\u60e0\uff0c\u8981\u6c42\u5168\u984d\u7e73\u7d0d 20% \u7a05\u6b3e\uff0c\u4e26\u52a0\u5fb5\u7f70\u6b3e\u53ca\u5229\u606f\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"treating-accounting-profit-as-taxable-profit\"><strong>\u5c07\u6703\u8a08\u5229\u6f64\u8996\u70ba\u61c9\u8ab2\u7a05\u5229\u6f64<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u9019\u9ede\u5e38\u8b93\u7f3a\u4e4f\u5370\u5c3c\u7a05\u52d9\u7d93\u9a57\u7684\u8ca1\u52d9\u5718\u968a\u611f\u5230\u68d8\u624b\u3002\u640d\u76ca\u8868\u4e0a\u7684\u6de8\u5229\u50c5\u662f\u8d77\u9ede\uff0c\u4e26\u975e\u6700\u7d42\u7b54\u6848\u3002\u5fc5\u9808\u9032\u884c\u7a05\u52d9\u8abf\u6574\uff0c\u90e8\u5206\u8cbb\u7528\u9700\u91cd\u65b0\u8a08\u5165\uff0c\u90e8\u5206\u6536\u5165\u4e5f\u53ef\u80fd\u9700\u8981\u8abf\u6574\u3002\u82e5\u5728\u672a\u9032\u884c\u9069\u7576\u7a05\u52d9\u5c0d\u5e33\u7684\u60c5\u6cc1\u4e0b\uff0c\u76f4\u63a5\u63a1\u7528\u6703\u8a08\u5229\u6f64\u4f86\u7533\u5831\u5e74\u5ea6\u7a05\u52d9\u7533\u5831\u8868\uff0c\u9019\u662f\u4e00\u7a2e\u773e\u6240\u5468\u77e5\u7684 <strong>\u7a05\u52d9\u7a3d\u67e5\u7684\u89f8\u767c\u56e0\u7d20<\/strong>. \u5018\u82e5\u7a05\u52d9\u5c40\uff08DJP\uff09\u5728\u7a05\u52d9\u7a3d\u67e5\u904e\u7a0b\u4e2d\u767c\u73fe\u6b64\u9805\u5dee\u7570\uff0c\u5247\u53ef\u767c\u51fa <strong>SKPKB<\/strong> \uff08\u6b20\u7a05\u6c7a\u5b9a\u66f8\uff09\uff0c\u5373\u4e00\u9805\u91dd\u5c0d\u7a05\u6b3e\u7e73\u7d0d\u4e0d\u8db3\u7684\u7a05\u52d9\u8a55\u4f30\uff0c\u7528\u4ee5\u78ba\u5b9a\u61c9\u88dc\u7e73\u7a05\u6b3e\u3001\u5229\u606f\u53ca\u7f70\u6b3e\u7684\u7e3d\u984d\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"missing-vat-invoice-deadlines\"><strong>\u672a\u65bc\u622a\u6b62\u671f\u9650\u524d\u958b\u7acb\u589e\u503c\u7a05\u767c\u7968<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">e-Faktur \u96fb\u5b50\u767c\u7968\u5fc5\u9808\u5728\u4ea4\u6613\u767c\u751f\u5f8c\u7684\u4e0b\u500b\u6708\u6708\u5e95\u524d\u958b\u7acb\u3002\u82e5\u62d6\u5ef6\u904e\u4e45\uff0c\u60a8\u7684\u5ba2\u6236\u5c07\u7121\u6cd5\u7533\u5831\u9032\u9805\u589e\u503c\u7a05\uff0c\u9019\u4e0d\u50c5\u6703\u640d\u5bb3\u60a8\u7684\u5546\u696d\u95dc\u4fc2\uff0c\u60a8\u9084\u53ef\u80fd\u9762\u81e8\u7f70\u6b3e\u3002\u9032\u9805\u589e\u503c\u7a05\u906d\u99c1\u56de\uff0c\u662f\u7a05\u52d9\u7a3d\u67e5\u4e2d\u6700\u5e38\u898b\u7684\u8ca1\u52d9\u640d\u5931\u4e4b\u4e00\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"forgetting-lkpm-because-its-not-a-tax-thing\"><strong>\u56e0\u70ba\u300c\u9019\u8ddf\u7a05\u52d9\u7121\u95dc\u300d\uff0c\u6240\u4ee5\u5ffd\u7565\u4e86 LKPM\u201c<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u78ba\u5be6\uff0cLKPM\uff08Laporan Kegiatan Penanaman Modal\uff0c\u5373\u300a\u6295\u8cc7\u6d3b\u52d5\u5831\u544a\u300b\uff09\u4e26\u975e\u7a05\u52d9\u7533\u5831\u8868\u3002 \u8a72\u5831\u544a\u9700\u900f\u904e OSS-RBA \u7cfb\u7d71\u6bcf\u5b63\u5411 BKPM \u63d0\u4ea4\u3002\u4f46\u82e5\u672a\u63d0\u4ea4\uff0c\u53ef\u80fd\u6703\u5c0e\u81f4\u8a31\u53ef\u8b49\u51fa\u73fe\u554f\u984c\uff0c\u9032\u800c\u5c0d\u60a8\u7684\u7a05\u52d9\u5408\u898f\u6027\u9020\u6210\u9023\u9396\u5f71\u97ff\u3002\u6839\u64da\u6700\u65b0\u6cd5\u898f\uff0c\u672a\u63d0\u4ea4\u8a72\u5831\u544a\u73fe\u5728\u53ef\u80fd\u5c0e\u81f4\u8a31\u53ef\u8b49\u88ab\u64a4\u92b7\u3002\u56e0\u6b64\uff0c\u5b83\u61c9\u8207\u60a8\u7684\u7a05\u52d9\u7533\u5831\u4e00\u4f75\u7d0d\u5165\u5408\u898f\u6642\u7a0b\u8868\u4e2d\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"pt-pma-tax-compliance-checklist\"><strong>PT PMA \u7a05\u52d9\u5408\u898f\u6aa2\u67e5\u6e05\u55ae<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6bcf\u6708\u53ca\u6bcf\u5e74\u90fd\u4f7f\u7528\u9019\u500b\u5de5\u5177\uff0c\u4ee5\u638c\u63e1\u60a8\u7684\u5404\u9805\u7fa9\u52d9\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6bcf\u6708\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8acb\u78ba\u8a8d NPWP \u53ca Coretax \u5e33\u6236\u7684\u5b58\u53d6\u6b0a\u9650\u662f\u5426\u5df2\u555f\u7528<\/li>\n\n\n\n<li>\u57f7\u884c PPh 21 \u85aa\u8cc7\u8a08\u7b97\uff0c\u4e26\u63d0\u4ea4\u9810\u6263\u7a05\u55ae\uff08e-Bupot\uff09<\/li>\n\n\n\n<li>\u5be9\u67e5\u6240\u6709\u4f9b\u61c9\u5546\u4ed8\u6b3e\uff0c\u4ee5\u78ba\u8a8d\u662f\u5426\u9069\u7528 PPh 23<\/li>\n\n\n\n<li>\u8a08\u7b97\u4e26\u7e73\u7d0d PPh 25 \u5206\u671f\u6b3e\u9805<\/li>\n\n\n\n<li>\u6aa2\u67e5\u662f\u5426\u6709\u4efb\u4f55 PPh 26 \u7a05\u52d9\u7fa9\u52d9\uff08\u5c0d\u5916\u652f\u4ed8\uff09<\/li>\n\n\n\n<li>\u82e5\u5df2\u8a3b\u518a\u70ba PKP\uff0c\u8acb\u63d0\u4ea4\u589e\u503c\u7a05\u7533\u5831\u8868\uff0c\u4e26\u6e96\u6642\u958b\u7acb\u6240\u6709\u96fb\u5b50\u767c\u7968<\/li>\n\n\n\n<li>\u6838\u5c0d\u9280\u884c\u5c0d\u5e33\u55ae\u3001\u85aa\u8cc7\u7d00\u9304\u53ca\u7a05\u52d9\u7533\u5831\u8cc7\u6599<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6bcf\u5e74\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u78ba\u8a8d PKP \u72c0\u614b\u662f\u5426\u70ba\u6700\u65b0<\/li>\n\n\n\n<li>\u7de8\u88fd\u8ca1\u52d9\u5831\u8868\uff08\u4ee5\u53ca\u6cd5\u5f8b\u898f\u5b9a\u9808\u7d93\u5be9\u8a08\u4e4b\u5831\u8868\uff09<\/li>\n\n\n\n<li>\u5b8c\u6574\u7684\u8ca1\u52d9\u5c0d\u5e33\uff08\u6703\u8a08\u5229\u6f64 \u2192 \u61c9\u7a05\u6240\u5f97\uff09<\/li>\n\n\n\n<li>\u82e5 PPh 25 \u5206\u671f\u7e73\u7d0d\u91d1\u984d\u4f4e\u65bc\u6700\u7d42\u4f01\u696d\u6240\u5f97\u7a05\u61c9\u7d0d\u7a05\u984d\uff0c\u5247\u61c9\u8a08\u7b97 PPh 29 \u88dc\u7e73\u91d1\u984d<\/li>\n\n\n\n<li>\u6aa2\u8a0e\u95dc\u806f\u65b9\u4ea4\u6613\u4e2d\u7684\u8f49\u8b93\u5b9a\u50f9\u98a8\u96aa<\/li>\n\n\n\n<li>\u67e5\u95b1\u80a1\u606f\u53ca\u80a1\u6771\u7684\u7a05\u52d9\u8655\u7406\u65b9\u5f0f<\/li>\n\n\n\n<li>\u8acb\u65bc 4 \u6708 30 \u65e5\u524d\u63d0\u4ea4\u300c\u6cd5\u4eba\u5e74\u5ea6\u6240\u5f97\u7a05\u7533\u5831\u8868\u300d\uff08SPT Tahunan Badan\uff09<\/li>\n\n\n\n<li>\u8acb\u4fdd\u7559\u6240\u6709\u7533\u5831\u53ca\u4ed8\u6b3e\u78ba\u8a8d\u8b49\u660e<\/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 \u61c9\u5728\u4f55\u6642\u5c0b\u6c42\u7a05\u52d9\u9867\u554f\u7684\u5354\u52a9\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u60a8\u61c9\u8a8d\u771f\u8003\u616e\u8058\u8acb\u4e00\u4f4d\u6301\u6709\u57f7\u7167\u7684 <strong>\u5370\u5c3c\u7684\u7a05\u52d9\u9867\u554f<\/strong> (\u7a05\u52d9\u9867\u554f) \u82e5\u7b26\u5408\u4ee5\u4e0b\u4efb\u4e00\u60c5\u6cc1\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8cb4\u516c\u53f8\u6709 <strong>\u5916\u570b\u80a1\u6771<\/strong> \u7372\u6d3e\u80a1\u606f\u7684\u4eba\u58eb<\/li>\n\n\n\n<li>\u60a8\u5411\u6d77\u5916\u4f9b\u61c9\u5546\u652f\u4ed8\u7ba1\u7406\u3001\u8cc7\u8a0a\u79d1\u6280\u3001\u7248\u7a05\u6216\u6280\u8853\u670d\u52d9\u7684\u8cbb\u7528<\/li>\n\n\n\n<li>\u60a8\u7684\u8a3b\u518a\u8eab\u5206\u70ba <strong>PKP<\/strong> \u4e26\u8655\u7406\u5927\u91cf\u589e\u503c\u7a05\u696d\u52d9<\/li>\n\n\n\n<li>\u8cb4\u516c\u53f8\u6709\u54e1\u5de5\uff0c\u7121\u8ad6\u662f\u672c\u5730\u54e1\u5de5\u9084\u662f\u5916\u6d3e\u4eba\u54e1<\/li>\n\n\n\n<li>\u4f60\u64c1\u6709 <strong>\u95dc\u806f\u65b9\u4ea4\u6613<\/strong> \u8207\u95dc\u806f\u4f01\u696d\u6216\u6bcd\u516c\u53f8<\/li>\n\n\n\n<li>\u4f60\u6b63\u5728\u70ba\u4f60\u7684\u7b2c\u4e00\u6b21\u505a\u6e96\u5099 <strong>\u5e74\u5ea6\u516c\u53f8\u6240\u5f97\u7a05\u7533\u5831\u8868<\/strong><\/li>\n\n\n\n<li>\u60a8\u5df2\u6536\u5230\u4f86\u81ea KPP\uff08\u5730\u65b9\u7a05\u52d9\u5c40\uff09\u7684\u4efb\u4f55\u901a\u77e5\u6216\u67e5\u8a62<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u512a\u8cea\u7684\u8f49\u8b93\u5b9a\u50f9\u8207\u9810\u6263\u7a05\uff08PT PMA\uff09\u7a05\u52d9\u670d\u52d9\uff0c\u80fd\u900f\u904e\u907f\u514d\u7f70\u6b3e\u3001\u6b63\u78ba\u7533\u5831\u6263\u9664\u984d\u4ee5\u53ca\u59a5\u5584\u904b\u7528\u7a05\u6536\u5354\u5b9a\u512a\u60e0\uff0c\u70ba\u60a8\u7bc0\u7701\u76f8\u61c9\u7684\u8cbb\u7528\u3002\u4e00\u65e6\u767c\u751f\u932f\u8aa4\u2014\u2014\u7279\u5225\u662f\u5728\u8f49\u8b93\u5b9a\u50f9\u6216\u7b2c26\u689d\u9810\u6263\u7a05\u65b9\u9762\u2014\u2014\u6240\u9020\u6210\u7684\u640d\u5931\uff0c\u5e7e\u4e4e\u7e3d\u662f\u9ad8\u65bc\u5c08\u696d\u8aee\u8a62\u7684\u8cbb\u7528\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"fa-qs-about-pt-pma-tax-obligations\"><strong>\u95dc\u65bc PT PMA \u7a05\u52d9\u7fa9\u52d9\u7684\u5e38\u898b\u554f\u984c<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5728\u5370\u5c3c\uff0cPT PMA \u9700\u7e73\u7d0d\u54ea\u4e9b\u7a05\u6b3e\uff1f<\/strong> PT PMA \u9808\u7e73\u7d0d\u4f01\u696d\u6240\u5f97\u7a05\uff08PPh Badan\uff09\u3001\u6bcf\u6708\u9810\u6263\u7a05\u6b3e\uff08PPh 21\u3001PPh 23\u3001PPh 25\u3001PPh 26\uff09\u3001\u82e5\u5df2\u767b\u8a18\u70ba PKP \u5247\u9808\u7e73\u7d0d\u589e\u503c\u7a05\u3001\u82e5\u6301\u6709\u4e0d\u52d5\u7522\u5247\u9808\u7e73\u7d0d\u571f\u5730\u53ca\u5efa\u7bc9\u7269\u7a05\uff0c\u4ee5\u53ca\u7b26\u5408\u689d\u4ef6\u4e4b\u6587\u4ef6\u6240\u6d89\u7684\u5370\u82b1\u7a05\u3002 \u6b64\u5916\uff0c\u53ef\u80fd\u9084\u9700\u63d0\u4ea4\u8f49\u8b93\u5b9a\u50f9\u6587\u4ef6\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>PT PMA \u7684\u4f01\u696d\u6240\u5f97\u7a05\u4ee3\u865f\u662f 22% \u55ce\uff1f<\/strong> \u662f\u7684\uff0c\u6a19\u6e96\u4f01\u696d\u6240\u5f97\u7a05\u7387\u70ba\u61c9\u7a05\u6de8\u6536\u5165\u7684 22%\u3002\u7b26\u5408\u4e0a\u5e02\u6a19\u6e96\u7684\u4e0a\u5e02\u516c\u53f8\u53ef\u9069\u7528 19% \u7684\u7a05\u7387\u3002\u71df\u696d\u984d\u4f4e\u65bc 500 \u5104\u5370\u5c3c\u76fe\u7684\u5c0f\u578b\u4f01\u696d\uff0c\u91dd\u5c0d\u71df\u696d\u984d\u8f03\u4f4e\u7684\u90e8\u5206\uff0c\u53ef\u4eab\u6709\u90e8\u5206\u7a05\u7387\u6e1b\u514d\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>PT PMA \u662f\u5426\u9700\u8981\u63d0\u4ea4\u6bcf\u6708\u7a05\u52d9\u7533\u5831\u8868\uff1f<\/strong> \u662f\u7684\u3002PPh 21\uff08\u54e1\u5de5\u9810\u6263\u7a05\uff09\u3001PPh 23\uff08\u672c\u5730\u670d\u52d9\u6b3e\u9805\uff09\u3001PPh 25\uff08\u4f01\u696d\u6240\u5f97\u7a05\u5206\u671f\u7e73\u7d0d\uff09\u3001PPh 26\uff08\u5c0d\u5916\u652f\u4ed8\uff09\u4ee5\u53ca\u589e\u503c\u7a05\u5747\u9808\u63d0\u4ea4\u6708\u5831\u3002\u5373\u4f7f\u50c5\u7f3a\u5831\u4e00\u500b\u6708\uff0c\u4e5f\u6703\u5c0e\u81f4\u5408\u898f\u7f3a\u5931\u4e26\u62db\u81f4\u7f70\u6b3e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5982\u679c\u4e00\u5bb6\u65b0\u6210\u7acb\u7684 PT PMA \u6c92\u6709\u71df\u6536\uff0c\u662f\u5426\u4ecd\u9700\u7533\u5831\u7a05\u52d9\uff1f<\/strong> \u6709\u53ef\u80fd\u3002\u65b0\u6210\u7acb\u7684 PT PMA \u5728\u958b\u59cb\u7522\u751f\u6536\u5165\u4e4b\u524d\uff0c\u4ecd\u53ef\u80fd\u6709\u7533\u5831\u7fa9\u52d9\uff0c\u7279\u5225\u662f\u5e74\u5ea6\u4f01\u696d\u6240\u5f97\u7a05\u7533\u5831\u53ca\u67d0\u4e9b\u6bcf\u6708\u61c9\u7e73\u7a05\u7a2e\uff0c\u5177\u9ad4\u53d6\u6c7a\u65bc\u7576\u524d\u6709\u6548\u7684\u7a05\u52d9\u7fa9\u52d9\u3002\u8acb\u900f\u904e\u60a8\u7684 Coretax \u5e33\u6236\u6216\u5411 KPP \u78ba\u8a8d\u60a8\u7576\u524d\u7684\u6709\u6548\u7a05\u52d9\u7fa9\u52d9\uff0c\u4ee5\u907f\u514d\u56e0\u672a\u7533\u5831\u671f\u9593\u800c\u906d\u53d7\u610f\u5916\u7f70\u6b3e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>PT PMA \u4f55\u6642\u5fc5\u9808\u8fa6\u7406\u589e\u503c\u7a05\u767b\u8a18\uff1f<\/strong> \u7576\u5e74\u5ea6\u71df\u696d\u984d\u9054\u5230\u6216\u9810\u8a08\u5c07\u9054\u5230 48 \u5104\u5370\u5c3c\u76fe\u6642\uff0c\u5fc5\u9808\u8fa6\u7406 PKP \u767b\u8a18\u3002\u5728\u9054\u5230\u8a72\u9580\u6abb\u4e4b\u524d\uff0c\u4ea6\u5141\u8a31\u81ea\u9858\u8fa6\u7406\u767b\u8a18\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>PT PMA \u80fd\u5426\u9069\u7528 0.5% \u6700\u7d42\u7a05\u5236\uff1f<\/strong> \u4e26\u975e\u81ea\u52d5\u9069\u7528\u3002\u90e8\u5206\u7e3d\u71df\u696d\u984d\u4e0d\u8d85\u904e 48 \u5104\u5370\u5c3c\u76fe\u7684\u4f01\u696d\u7d0d\u7a05\u4eba\uff0c\u53ef\u80fd\u7b26\u5408\u9069\u7528 0.5% \u6700\u7d42\u6240\u5f97\u7a05\u5236\u5ea6\u7684\u8cc7\u683c\uff0c\u4f46\u8cc7\u683c\u8a8d\u5b9a\u9808\u8996\u500b\u6848\u60c5\u6cc1\u800c\u5b9a\uff0c\u4e14\u6709\u6642\u9593\u9650\u5236\u3002\u9019\u53d6\u6c7a\u65bc\u8a72\u516c\u53f8\u7684\u7d0d\u7a05\u4eba\u8eab\u5206\u3001\u71df\u696d\u6d3b\u52d5\u3001\u8a3b\u518a\u65e5\u671f\u4ee5\u53ca\u6240\u9078\u64c7\u7684\u7a05\u52d9\u8655\u7406\u65b9\u5f0f\u3002 \u5916\u8cc7\u4f01\u696d\uff08PT PMA\uff09\u4e0d\u61c9\u5728\u672a\u5148\u5411\u7a05\u52d9\u9867\u554f\u78ba\u8a8d\u7684\u60c5\u6cc1\u4e0b\uff0c\u4fbf\u81ea\u884c\u5047\u8a2d\u7b26\u5408\u8cc7\u683c\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u652f\u4ed8\u7d66\u5916\u570b\u80a1\u6771\u7684\u80a1\u606f\u662f\u5426\u9700\u8ab2\u7a05\uff1f<\/strong> \u662f\u7684\u3002\u652f\u4ed8\u7d66\u5916\u570b\u80a1\u6771\u7684\u80a1\u5229\u9808\u4f9d\u9810\u8a2d\u7a05\u7387 20% \u7e73\u7d0d PPh 26 \u7a05\u6b3e\u3002\u82e5\u5916\u570b\u7576\u4e8b\u4eba\u63d0\u4ea4\u6709\u6548\u7684 DGT \u8868\u683c\uff0c\u5247\u53ef\u4f9d\u64da\u7a05\u6536\u5354\u5b9a\u9069\u7528\u8f03\u4f4e\u7684\u7a05\u7387\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5982\u679c PT PMA \u903e\u671f\u7533\u5831\u7a05\u52d9\uff0c\u6703\u767c\u751f\u4ec0\u9ebc\u60c5\u6cc1\uff1f<\/strong> \u903e\u671f\u7533\u5831\u5c07\u88ab\u8655\u4ee5\u884c\u653f\u7f70\u6b3e\uff1a\u591a\u6578\u6708\u5ea6\u5831\u7a05\u8868\u70ba 100,000 \u5370\u5c3c\u76fe\uff0c\u589e\u503c\u7a05\u5831\u7a05\u8868\u903e\u671f\u70ba 500,000 \u5370\u5c3c\u76fe\uff0c\u800c\u4f01\u696d\u6240\u5f97\u7a05\u5e74\u5ea6\u5831\u7a05\u8868\u903e\u671f\u5247\u70ba 1,000,000 \u5370\u5c3c\u76fe\u3002 \u7a05\u6b3e\u7e73\u7d0d\u4e0d\u8db3\u4ea6\u5c07\u88ab\u8655\u4ee5\u5229\u606f\u7f70\u6b3e\uff0c\u8a08\u7b97\u65b9\u5f0f\u70ba\u9069\u7528\u4e4b\u8ca1\u653f\u90e8\uff08MoF\uff09\u6bcf\u6708\u5229\u7387\u52a0\u4e0a\u9644\u52a0\u8cbb\uff0c\u6700\u9577\u53ef\u905424\u500b\u6708\u3002\u5c62\u6b21\u903e\u671f\u7533\u5831\u5c07\u589e\u52a0\u7a05\u52d9\u7a3d\u67e5\u98a8\u96aa\uff0c\u4e26\u53ef\u80fd\u5c0e\u81f4\u6536\u5230\u7a05\u52d9\u6838\u5b9a\u901a\u77e5\u66f8\uff08SKPKB\uff09\u6216\u7a05\u6b3e\u7e73\u7d0d\u901a\u77e5\u66f8\uff08STP\uff09\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>LKPM \u8207\u7a05\u52d9\u7533\u5831\u4e4b\u9593\u6709\u4f55\u5340\u5225\uff1f<\/strong> LKPM \u662f\u4e00\u4efd\u900f\u904e OSS-RBA \u5411 BKPM \u63d0\u4ea4\u7684\u6295\u8cc7\u6d3b\u52d5\u5831\u544a\u3002\u8a72\u5831\u544a\u7528\u65bc\u8ffd\u8e64\u8cb4\u516c\u53f8\u76f8\u8f03\u65bc\u6295\u8cc7\u8a08\u756b\u7684\u9032\u5ea6\uff0c\u4e26\u975e\u7a05\u52d9\u7533\u5831\u8868\u3002\u7a05\u52d9\u7533\u5831\u5247\u9808\u900f\u904e Coretax \u5411 DJP \u63d0\u4ea4\u3002\u9019\u5169\u9805\u5c0d PT PMAs \u800c\u8a00\u5747\u5c6c\u5f37\u5236\u6027\u8981\u6c42\uff0c\u4e14\u5404\u81ea\u6709\u4e0d\u540c\u7684\u622a\u6b62\u671f\u9650\uff0c\u672a\u9075\u5b88\u898f\u5b9a\u4ea6\u5c07\u9762\u81e8\u76f8\u61c9\u7684\u5f8c\u679c\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6bcf\u4efd PT PMA \u90fd\u9700\u8981\u8f49\u8b93\u5b9a\u50f9\u6587\u4ef6\u55ce\uff1f<\/strong> \u4e26\u975e\u6240\u6709 PT PMA \u7686\u9700\u5982\u6b64\uff0c\u4f46\u51e1\u8207\u95dc\u806f\u65b9\u3001\u95dc\u806f\u516c\u53f8\u3001\u6bcd\u516c\u53f8\u6216\u5177\u6709\u5171\u540c\u80a1\u6771\u4e4b\u5be6\u9ad4\u9032\u884c\u4ea4\u6613\u7684 PT PMA\uff0c\u5747\u9808\u8a55\u4f30\u662f\u5426\u9808\u4f9d\u64da PMK 172\/2023 \u898f\u5b9a\u5099\u59a5\u76f8\u95dc\u6587\u4ef6\u3002\u5177\u9ad4\u9580\u6abb\u53ca\u6587\u4ef6\u985e\u578b\u5247\u8996\u4ea4\u6613\u91cf\u53ca\u96c6\u5718\u898f\u6a21\u800c\u5b9a\u3002.<\/p>","protected":false},"excerpt":{"rendered":"<p>\u5728\u5370\u5c3c\u7d93\u71df\u4e00\u5bb6 PT PMA \u516c\u53f8\uff0c\u9700\u7e73\u7d0d\u7684\u7a05\u6b3e\u4e0d\u50c5\u9650\u65bc\u5e74\u5ea6\u4f01\u696d\u6240\u5f97\u7a05\u3002\u672c\u6307\u5357\u5c07\u8a73\u7d30\u8aaa\u660e\u4f01\u696d\u6240\u5f97\u7a05\u3001\u589e\u503c\u7a05\u3001\u6bcf\u6708\u9810\u6263\u7a05\u3001Coretax\u3001\u7533\u5831\u622a\u6b62\u65e5\u671f\u3001\u8f49\u8b93\u5b9a\u50f9\uff0c\u4ee5\u53ca\u5916\u8cc7\u4f01\u696d\u61c9\u907f\u514d\u7684\u5e38\u898b\u932f\u8aa4\u3002.<\/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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