{"id":51731,"date":"2026-10-13T23:24:35","date_gmt":"2026-10-13T15:24:35","guid":{"rendered":"https:\/\/visa-indonesia.com\/?p=51731"},"modified":"2026-10-13T23:24:38","modified_gmt":"2026-10-13T15:24:38","slug":"%e5%8d%b0%e5%b0%bc%e7%a8%85%e5%8b%99%e7%bd%b0%e6%ac%be%e6%b8%9b%e5%85%8d-pmk-71-2026","status":"publish","type":"post","link":"https:\/\/visa-indonesia.com\/zh\/visas-and-regulations\/indonesia-tax-penalty-relief-pmk-71-2026\/","title":{"rendered":"\u5370\u5c3c\u7a05\u52d9\u7f70\u6b3e\u6e1b\u514d\u898f\u5247\u5c07\u65bc 2026 \u5e74\u8b8a\u66f4"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u6536\u5230\u5370\u5c3c\u7a05\u52d9\u6a5f\u95dc\u5bc4\u4f86\u7684\u7a05\u55ae\u4e86\u55ce\uff1f\u60a8\u53ef\u80fd\u6703\u770b\u5230\u5169\u7b46\u91d1\u984d\uff1a\u5c1a\u672a\u7e73\u7d0d\u7684\u7a05\u6b3e\u4ee5\u53ca\u984d\u5916\u7684\u7f70\u6b3e\u3002\u6839\u64da\u6700\u65b0\u898f\u5b9a\uff0c\u60a8\u6216\u8a31\u53ef\u4ee5\u7533\u8acb\u6e1b\u514d\u90e8\u5206\u7f70\u6b3e\u3002\u4f46\u653f\u5e9c\u4e0d\u6703\u81ea\u52d5\u514d\u9664\u9019\u4e9b\u7f70\u6b3e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5370\u5c3c\u8ca1\u653f\u90e8 2026 \u5e74\u7b2c 71 \u865f\u6cd5\u898f\uff08<a href=\"https:\/\/jdih.kemenkeu.go.id\/dok\/pmk-71-tahun-2026\/overview\" target=\"_blank\" rel=\"noopener\">PMK 71\/2026<\/a>) \u65bc 2026 \u5e74 10 \u6708 2 \u65e5\u751f\u6548\u3002\u8a72\u6cd5\u4fee\u8a02\u4e86\u90e8\u5206 <a href=\"https:\/\/jdih.kemenkeu.go.id\/dok\/pmk-118-tahun-2024\" target=\"_blank\" rel=\"noopener\">PMK 118\/2024<\/a>, \uff0c\u5305\u62ec\u4fee\u6b63\u7a05\u52d9\u932f\u8aa4\u3001\u5c0d\u7a05\u52d9\u8a55\u4f30\u63d0\u51fa\u7570\u8b70\uff0c\u4ee5\u53ca\u6e1b\u514d\u6216\u64a4\u92b7\u7f70\u6b3e\u7684\u76f8\u95dc\u898f\u5b9a\u3002\u8a72\u6cd5\u9084\u4fee\u6539\u4e86\u7a05\u6b3e\u7e73\u7d0d\u7684\u8a08\u7b97\u65b9\u5f0f\uff0c\u4e26\u660e\u78ba\u6307\u51fa\u67d0\u4e9b\u7f70\u6b3e\u4e0d\u5f97\u7372\u5f97\u6e1b\u514d\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9019\u4e26\u975e\u5370\u5c3c\u7a05\u7387\u7684\u8b8a\u66f4\uff0c\u4e5f\u4e0d\u662f\u91dd\u5c0d\u5916\u570b\u4eba\u7684\u7279\u6b8a\u898f\u5b9a\u3002\u4e0d\u904e\uff0c\u5982\u679c\u60a8\u5728\u5370\u5c3c\u7d0d\u7a05\u2014\u2014\u7121\u8ad6\u662f\u4f5c\u70ba\u500b\u4eba\uff0c\u9084\u662f\u900f\u904e\u4e00\u9593 <a href=\"https:\/\/visa-indonesia.com\/zh\/%e7%b0%bd%e8%ad%89%e8%88%87%e6%b3%95%e8%a6%8f\/pma-%e5%85%ac%e5%8f%b8%e7%9a%84%e7%a8%85%e5%8b%99%e7%be%a9%e5%8b%99\/\">\u5916\u8cc7\u4f01\u696d\uff08PT PMA\uff09<\/a>, \u9019\u4e9b\u898f\u5247\u53ef\u80fd\u6703\u5f71\u97ff\u60a8\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">PMK 71\/2026 \u9812\u5e03\u5f8c\u6709\u54ea\u4e9b\u8b8a\u66f4\uff1f<\/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\/indonesia-tax-payment-allocation-pmk-71-2026-1024x576.jpg\" alt=\"\u9019\u5f35\u8cc7\u8a0a\u5716\u8868\u986f\u793a\uff0c\u5df2\u7e73\u7d0d8,000\u842c\u5370\u5c3c\u76fe\u7684\u7a05\u6b3e\uff0c\u6db5\u84cb\u4e86\u7a05\u6b3e\u672c\u91d1\uff0c\u4f46\u4ecd\u67092,000\u842c\u5370\u5c3c\u76fe\u7684\u884c\u653f\u7f70\u6b3e\u5c1a\u672a\u7e73\u6e05\u3002.\" class=\"wp-image-51734\" srcset=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/indonesia-tax-payment-allocation-pmk-71-2026-1024x576.jpg 1024w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/indonesia-tax-payment-allocation-pmk-71-2026-300x169.jpg 300w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/indonesia-tax-payment-allocation-pmk-71-2026-768x432.jpg 768w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/indonesia-tax-payment-allocation-pmk-71-2026-1536x864.jpg 1536w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/indonesia-tax-payment-allocation-pmk-71-2026-18x10.jpg 18w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/indonesia-tax-payment-allocation-pmk-71-2026-200x113.jpg 200w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/indonesia-tax-payment-allocation-pmk-71-2026-64x36.jpg 64w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/indonesia-tax-payment-allocation-pmk-71-2026.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u95dc\u9375\u7684\u8b8a\u66f4\u5728\u65bc\u7b2c27A\u689d\u3002\u8a72\u689d\u6587\u5141\u8a31\u7a05\u52d9\u7e3d\u5c40\uff08DGT\uff0c\u5370\u5c3c\u570b\u5bb6\u7a05\u52d9\u6a5f\u95dc\uff09\u8003\u616e\u6e1b\u514d\u6216\u64a4\u92b7\u67d0\u4e9b\u884c\u653f\u7f70\u6b3e\u3002\u9019\u4e9b\u7f70\u6b3e\u662f\u56e0\u7a05\u52d9\u554f\u984c\uff08\u4f8b\u5982\u672a\u7e73\u7a05\u6b3e\uff09\u800c\u7522\u751f\u7684\u984d\u5916\u8cbb\u7528\u3002\u8a72\u689d\u6587\u4ea6\u6db5\u84cb\u67d0\u4e9b\u571f\u5730\u53ca\u5efa\u7bc9\u7269\u7a05\u7684\u7f70\u6b3e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u60a8\u5fc5\u9808\u5728 2026 \u5e74 10 \u6708 2 \u65e5\u8d77\u7b97\u7684\u5169\u5e74\u5167\uff0c\u4f9d\u64da\u672c\u898f\u5247\u63d0\u51fa\u7533\u8acb\u3002\u9019\u610f\u5473\u8457\u7533\u8acb\u671f\u9650\u5c07\u6301\u7e8c\u81f3 2028 \u5e74 10 \u6708\u3002\u7136\u800c\uff0c\u662f\u5426\u7d66\u4e88\u6e1b\u514d\u7531 DGT \u6c7a\u5b9a\uff0c\u4e26\u4e0d\u4fdd\u8b49\u4e00\u5b9a\u6703\u7372\u51c6\u3002\u6b64\u5916\uff0c\u60a8\u9084\u5fc5\u9808\u7b26\u5408\u7b2c 23 \u689d\u6240\u5217\u7684\u689d\u4ef6\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u67d0\u4e9b\u7f70\u5247\u4e0d\u5f97\u6e1b\u8f15<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c 21A \u689d\u95e1\u660e\u54ea\u4e9b\u7f70\u6b3e\u53ef\u4e88\u6e1b\u514d\u6216\u64a4\u92b7\u3002\u5176\u4e2d\u5305\u62ec\u7a05\u52d9\u8a55\u4f30\u901a\u77e5\u66f8\uff08\u7a31\u70ba Surat Ketetapan Pajak\uff0c\u7c21\u7a31 SKP\uff09\u6216\u7a05\u6b3e\u5fb5\u6536\u901a\u77e5\u66f8\uff08\u7a31\u70ba Surat Tagihan Pajak\uff0c\u7c21\u7a31 STP\uff09\u4e2d\u6240\u5217\u660e\u7684\u7279\u5b9a\u7f70\u6b3e\u3002\u90e8\u5206\u4e2d\u592e\u653f\u5e9c\u5fb5\u6536\u7684\u571f\u5730\u53ca\u5efa\u7bc9\u7269\u7a05\u7f70\u6b3e\u4ea6\u6db5\u84cb\u5728\u5167\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6709\u4e00\u9805\u95dc\u9375\u4f8b\u5916\u3002\u300a\u4e00\u822c\u7a05\u52d9\u898f\u5b9a\u8207\u7a0b\u5e8f\u6cd5\u300b\uff08UU KUP\uff09\u7b2c 25(9) \u689d\u3001\u7b2c 27(5d) \u689d\u53ca\u7b2c 27(5f) \u689d\u6240\u898f\u5b9a\u4e4b STP \u4e2d\u6240\u8f09\u4e4b\u7f70\u6b3e\uff0c\u4e0d\u9069\u7528\u6b64\u898f\u5b9a\u3002\u9019\u4e9b\u898f\u5b9a\u6db5\u84cb\u7d0d\u7a05\u4eba\u65bc\u7570\u8b70\u3001\u4e0a\u8a34\u6216\u53f8\u6cd5\u5be9\u67e5\u6557\u8a34\u5f8c\u6240\u8655\u4ee5\u4e4b\u7279\u5b9a\u7f70\u6b3e\u3002 \u82e5\u7a05\u52d9\u6a5f\u95dc\u5728 2026 \u5e74 10 \u6708 2 \u65e5\u4e4b\u524d\u5df2\u6536\u5230\u91dd\u5c0d\u4e0a\u8ff0\u4efb\u4e00\u9805\u7f70\u6b3e\u7684\u7533\u8acb\uff0c\u4e14\u5c1a\u672a\u4f5c\u51fa\u88c1\u6c7a\uff0c\u5247\u6839\u64da\u904e\u6e21\u6027\u898f\u5b9a\uff0c\u4ecd\u9069\u7528\u8f03\u65e9\u7684\u76f8\u95dc\u6cd5\u898f\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56e0\u6b64\uff0c\u5728\u5c0d\u7a05\u55ae\u63d0\u51fa\u7570\u8b70\u4e4b\u524d\uff0c\u8acb\u52d9\u5fc5\u8b39\u614e\u3002\u82e5\u60a8\u6557\u8a34\uff0c\u53ef\u80fd\u6703\u9762\u81e8\u4e00\u7b46\u7121\u6cd5\u900f\u904e\u6b64\u7a0b\u5e8f\u6e1b\u514d\u7684\u7f70\u6b3e\u3002\u63d0\u4ea4\u7533\u8a34\u524d\uff0c\u8acb\u5148\u8aee\u8a62\u7a05\u52d9\u9867\u554f\u4ee5\u8a55\u4f30\u76f8\u95dc\u98a8\u96aa\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u60a8\u7684\u4ed8\u6b3e\u5c07\u512a\u5148\u7528\u65bc\u6e05\u511f\u672a\u7e73\u7a05\u6b3e<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c23\u689d\u4ea6 <a href=\"https:\/\/pajak.go.id\/id\/siaran-pers\/pemerintah-permudah-penyelesaian-kewajiban-perpajakan\" target=\"_blank\" rel=\"noopener\">\u8b8a\u66f4\u4ed8\u6b3e\u7684\u8a08\u7b97\u65b9\u5f0f<\/a>. \u7576\u60a8\u7e73\u7d0d\u76f8\u95dc SKP \u6216 STP \u4e0a\u6240\u5217\u4e4b\u91d1\u984d\u6642\uff0c\u8a72\u7b46\u6b3e\u9805\u5c07\u9996\u5148\u7528\u65bc\u62b5\u6263\u60a8\u61c9\u7e73\u4e4b\u4e3b\u8981\u7a05\u6b3e\u3002\u6b64\u7a31\u70ba\u300c\u672c\u7a05\u300d\u3002\u50c5\u8d85\u904e\u8a72\u91d1\u984d\u4e4b\u6b3e\u9805\u624d\u6703\u7528\u65bc\u62b5\u6263\u7f70\u6b3e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8209\u4f8b\u4f86\u8aaa\uff0c\u67d0\u516c\u53f8\u6b20\u7e738,000\u842c\u5370\u5c3c\u76fe\u7684\u7a05\u6b3e\u672c\u91d1\u53ca2,000\u842c\u5370\u5c3c\u76fe\u7684\u7f70\u6b3e\u3002\u8a72\u516c\u53f8\u652f\u4ed8\u4e868,000\u842c\u5370\u5c3c\u76fe\u3002\u6839\u64da\u65b0\u898f\u5b9a\uff0c\u90198,000\u842c\u5370\u5c3c\u76fe\u5c07\u9996\u5148\u7528\u65bc\u6e05\u511f\u7a05\u6b3e\u672c\u91d1\u3002 \u90a32,000\u842c\u5370\u5c3c\u76fe\u7684\u7f70\u6b3e\u4ecd\u7136\u5b58\u5728\uff0c\u4f46\u5982\u679c\u8a72\u7b46\u7f70\u6b3e\u7b26\u5408\u8cc7\u683c\uff0c\u8a72\u516c\u53f8\u73fe\u5728\u53ea\u8981\u6eff\u8db3\u7a05\u6b3e\u672c\u91d1\u7e73\u7d0d\u7684\u689d\u4ef6\uff0c\u5373\u53ef\u7533\u8acb\u6e1b\u514d\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7c21\u800c\u8a00\u4e4b\uff0c\u7e73\u7d0d\u4e3b\u8981\u7a05\u6b3e\u8207\u6e1b\u514d\u7f70\u6b3e\u662f\u5169\u500b\u4e0d\u540c\u7684\u6b65\u9a5f\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u54ea\u4e9b\u4eba\u6703\u53d7\u5230\u65b0\u898f\u5b9a\u5f71\u97ff\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u9019\u4e9b\u898f\u5b9a\u9069\u7528\u65bc\u5370\u5c3c\u7684\u7d0d\u7a05\u4eba\uff0c\u800c\u4e0d\u50c5\u9650\u65bc\u5916\u570b\u516c\u6c11\u3002\u9019\u4e9b\u898f\u5b9a\u53ef\u80fd\u6703\u5f71\u97ff\u5370\u5c3c\u7684\u4f01\u696d\u3001\u500b\u4eba\u7d0d\u7a05\u4eba\u3001, <a href=\"https:\/\/visa-indonesia.com\/zh\/%e7%b0%bd%e8%ad%89%e8%88%87%e6%b3%95%e8%a6%8f\/%e7%9e%ad%e8%a7%a3%e5%a4%96%e5%9c%8b%e4%ba%ba%e7%9a%84-npwp\/\">\u5fc5\u9808\u7e73\u7d0d\u5370\u5c3c\u7a05\u6b3e\u7684\u5916\u7c4d\u5c45\u6c11<\/a>\u4ee5\u53ca <a href=\"https:\/\/visa-indonesia.com\/zh\/%e5%8d%b0%e5%b0%bc%e7%b0%bd%e8%ad%89\/%e7%82%ba%e5%a4%96%e5%9c%8b%e4%ba%ba%e8%a8%ad%e7%ab%8b-pt-pma\/\">\u4fd7\u7a31 PT PMA \u7684\u5916\u8cc7\u4f01\u696d<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8209\u4f8b\u4f86\u8aaa\uff0c\u4e00\u5bb6\u6c38\u4e45\u6027\u5c45\u6c11\u4f01\u696d\uff08PT PMA\uff09\u53ef\u80fd\u5728\u516c\u53f8\u7a05\u52d9\u7a3d\u67e5\u5f8c\u6536\u5230\u7a05\u55ae\uff0c\u6b64\u6642\u7a05\u52d9\u6a5f\u95dc\u6703\u6838\u5c0d\u5176\u7d00\u9304\u3002\u5916\u570b\u5c45\u6c11\u5247\u53ef\u80fd\u6536\u5230\u91dd\u5c0d\u5176\u81ea\u8eab\u5370\u5c3c\u7a05\u52d9\u7684\u7a05\u6b3e\u6838\u5b9a\u901a\u77e5\u6216\u5fb5\u6536\u901a\u77e5\u3002\u4ed6\u5011\u80fd\u5426\u7533\u8acb\u6e1b\u514d\uff0c\u53d6\u6c7a\u65bc\u901a\u77e5\u5167\u5bb9\u3001\u6240\u4f9d\u64da\u7684\u6cd5\u5f8b\uff0c\u4ee5\u53ca\u4efb\u4f55\u5176\u4ed6\u6b63\u5728\u9032\u884c\u4e2d\u7684\u7a05\u52d9\u6848\u4ef6\uff0c\u800c\u975e\u53d6\u6c7a\u65bc\u570b\u7c4d\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u82e5\u60a8\u662f\u4ee5\u89c0\u5149\u5ba2\u8eab\u5206\u9020\u8a2a\u5370\u5c3c\uff0c\u4e14\u7121\u76f8\u95dc\u7684\u5370\u5c3c\u7a05\u55ae\u6216\u7a05\u52d9\u7fa9\u52d9\uff0c\u5247\u672c\u898f\u5b9a\u4e26\u4e0d\u6703\u5c0d\u60a8\u5236\u5b9a\u65b0\u7684\u7c3d\u8b49\u6216\u79fb\u6c11\u898f\u5b9a\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5916\u570b\u4eba\u53caPT PMA\u4f01\u696d\u6240\u6709\u8005\u80fd\u5426\u7533\u8acb\u7a05\u52d9\u7f70\u6b3e\u6e1b\u514d\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u662f\u7684\uff0c\u4ed6\u5011\u53ef\u80fd\u53ef\u4ee5\u63d0\u51fa\u7533\u8acb\u3002\u51e1\u662f\u5728\u5370\u5c3c\u7d0d\u7a05\u7684\u5916\u570b\u4eba\u6216\u90e8\u5206\u5916\u8cc7\u4f01\u696d\uff08PT 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