{"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%ba%a6%e5%b0%bc%e8%a5%bf%e4%ba%9a%e7%a8%8e%e6%94%b6%e7%bd%9a%e6%ac%be%e5%87%8f%e5%85%8d-pmk-71-2026","status":"publish","type":"post","link":"https:\/\/visa-indonesia.com\/zh_cn\/visas-and-regulations\/indonesia-tax-penalty-relief-pmk-71-2026\/","title":{"rendered":"2026\u5e74\u5370\u5c3c\u7a0e\u52a1\u7f5a\u6b3e\u51cf\u514d\u89c4\u5219\u5c06\u53d1\u751f\u53d8\u5316"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u6536\u5230\u5370\u5c3c\u7a0e\u52a1\u5c40\u53d1\u6765\u7684\u7a0e\u52a1\u901a\u77e5\u4e86\u5417\uff1f\u60a8\u53ef\u80fd\u4f1a\u770b\u5230\u4e24\u7b14\u91d1\u989d\uff1a\u60a8\u5c1a\u672a\u7f34\u7eb3\u7684\u7a0e\u6b3e\u548c\u989d\u5916\u7684\u7f5a\u6b3e\u3002\u6839\u636e\u6700\u65b0\u89c4\u5b9a\uff0c\u60a8\u6216\u8bb8\u53ef\u4ee5\u7533\u8bf7\u51cf\u514d\u90e8\u5206\u7f5a\u6b3e\u3002\u4f46\u653f\u5e9c\u4e0d\u4f1a\u81ea\u52a8\u514d\u9664\u8fd9\u4e9b\u7f5a\u6b3e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5370\u5ea6\u5c3c\u897f\u4e9a\u8d22\u653f\u90e82026\u5e74\u7b2c71\u53f7\u6761\u4f8b\uff08<a href=\"https:\/\/jdih.kemenkeu.go.id\/dok\/pmk-71-tahun-2026\/overview\" target=\"_blank\" rel=\"noopener\">PMK 71\/2026<\/a>) \u4e8e 2026 \u5e74 10 \u6708 2 \u65e5\u751f\u6548\u3002\u8be5\u6cd5\u6848\u5bf9\u90e8\u5206\u5185\u5bb9\u8fdb\u884c\u4e86\u4fee\u6539\uff0c <a href=\"https:\/\/jdih.kemenkeu.go.id\/dok\/pmk-118-tahun-2024\" target=\"_blank\" rel=\"noopener\">PMK 118\/2024<\/a>, \uff0c\u5305\u62ec\u66f4\u6b63\u7a0e\u52a1\u9519\u8bef\u3001\u5bf9\u7a0e\u52a1\u8bc4\u4f30\u63d0\u51fa\u5f02\u8bae\u4ee5\u53ca\u51cf\u514d\u6216\u53d6\u6d88\u7f5a\u6b3e\u7684\u89c4\u5b9a\u3002\u8be5\u6cd5\u6848\u8fd8\u4fee\u6539\u4e86\u7a0e\u6b3e\u7f34\u7eb3\u7684\u8ba1\u7b97\u65b9\u5f0f\uff0c\u5e76\u660e\u786e\u6307\u51fa\u67d0\u4e9b\u7f5a\u6b3e\u4e0d\u5f97\u83b7\u5f97\u51cf\u514d\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u5e76\u975e\u5370\u5c3c\u7a0e\u7387\u7684\u8c03\u6574\uff0c\u4e5f\u4e0d\u662f\u9488\u5bf9\u5916\u56fd\u4eba\u7684\u7279\u6b8a\u89c4\u5b9a\u3002\u4e0d\u8fc7\uff0c\u5982\u679c\u60a8\u5728\u5370\u5c3c\u7eb3\u7a0e\u2014\u2014\u65e0\u8bba\u662f\u4f5c\u4e3a\u4e2a\u4eba\u8fd8\u662f\u901a\u8fc7\u4e00\u5bb6 <a href=\"https:\/\/visa-indonesia.com\/zh_cn\/%e7%ad%be%e8%af%81%e5%92%8c%e6%b3%95%e8%a7%84\/pma%e5%85%ac%e5%8f%b8%e7%9a%84%e7%ba%b3%e7%a8%8e%e4%b9%89%e5%8a%a1\/\">\u5916\u8d44\u4f01\u4e1a\uff08PT PMA\uff09<\/a>, \uff0c\u8fd9\u4e9b\u89c4\u5b9a\u53ef\u80fd\u4f1a\u5bf9\u60a8\u4ea7\u751f\u5f71\u54cd\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">PMK 71\/2026 \u5e26\u6765\u4e86\u54ea\u4e9b\u53d8\u5316\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=\"Infographic showing an Rp80 million tax payment covering the principal tax while an Rp20 million administrative penalty remains unpaid.\" 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\">\u5173\u952e\u7684\u53d8\u66f4\u5728\u4e8e\u7b2c27A\u6761\u3002\u8be5\u6761\u5141\u8bb8\u7a0e\u52a1\u603b\u5c40\uff08DGT\uff0c\u5370\u5c3c\u56fd\u5bb6\u7a0e\u52a1\u673a\u5173\uff09\u8003\u8651\u51cf\u5c11\u6216\u514d\u9664\u67d0\u4e9b\u884c\u653f\u5904\u7f5a\u3002\u8fd9\u4e9b\u5904\u7f5a\u662f\u4e0e\u7a0e\u52a1\u95ee\u9898\uff08\u5982\u672a\u7f34\u7a0e\u6b3e\uff09\u76f8\u5173\u7684\u989d\u5916\u8d39\u7528\u3002\u8be5\u6761\u8fd8\u6db5\u76d6\u4e86\u67d0\u4e9b\u571f\u5730\u548c\u5efa\u7b51\u7a0e\u7f5a\u6b3e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u60a8\u5fc5\u987b\u57282026\u5e7410\u67082\u65e5\u8d77\u4e24\u5e74\u5185\u6839\u636e\u672c\u89c4\u5219\u63d0\u4ea4\u7533\u8bf7\u3002\u8fd9\u610f\u5473\u7740\u7533\u8bf7\u671f\u9650\u5c06\u6301\u7eed\u81f32028\u5e7410\u6708\u3002\u4e0d\u8fc7\uff0c\u662f\u5426\u7ed9\u4e88\u51cf\u514d\u7531DGT\u51b3\u5b9a\uff0c\u5e76\u975e\u5fc5\u7136\u3002\u6b64\u5916\uff0c\u60a8\u8fd8\u5fc5\u987b\u6ee1\u8db3\u7b2c23\u6761\u89c4\u5b9a\u7684\u6761\u4ef6\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u67d0\u4e9b\u5904\u7f5a\u65e0\u6cd5\u51cf\u8f7b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c21A\u6761\u9610\u8ff0\u4e86\u54ea\u4e9b\u7f5a\u6b3e\u53ef\u4ee5\u51cf\u514d\u6216\u64a4\u9500\u3002\u5176\u4e2d\u5305\u62ec\u7a0e\u52a1\u8bc4\u4f30\u901a\u77e5\u4e66\uff08\u5373\u201cSurat Ketetapan Pajak\u201d\uff0c\u7b80\u79f0SKP\uff09\u6216\u7a0e\u52a1\u5f81\u6536\u901a\u77e5\u4e66\uff08\u5373\u201cSurat Tagihan Pajak\u201d\uff0c\u7b80\u79f0STP\uff09\u4e2d\u5217\u660e\u7684\u67d0\u4e9b\u7f5a\u6b3e\u3002\u6b64\u5916\uff0c\u4e2d\u592e\u653f\u5e9c\u5f81\u6536\u7684\u571f\u5730\u548c\u5efa\u7b51\u7269\u7a0e\u7f5a\u6b3e\u4e5f\u5305\u542b\u5728\u5185\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f46\u6709\u4e00\u9879\u5173\u952e\u4f8b\u5916\u3002\u300a\u4e00\u822c\u7a0e\u52a1\u89c4\u5b9a\u548c\u7a0b\u5e8f\u6cd5\u300b\uff08UU KUP\uff09\u7b2c25(9)\u6761\u3001\u7b2c27(5d)\u6761\u548c\u7b2c27(5f)\u6761\u89c4\u5b9a\u7684STP\u4e2d\u7684\u7f5a\u6b3e\u4e0d\u5728\u6b64\u5217\u3002\u8fd9\u4e9b\u89c4\u5b9a\u6d89\u53ca\u7eb3\u7a0e\u4eba\u5f02\u8bae\u3001\u4e0a\u8bc9\u6216\u53f8\u6cd5\u5ba1\u67e5\u672a\u83b7\u652f\u6301\u540e\u6240\u9002\u7528\u7684\u67d0\u4e9b\u7f5a\u6b3e\u3002 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href=\"https:\/\/pajak.go.id\/id\/siaran-pers\/pemerintah-permudah-penyelesaian-kewajiban-perpajakan\" target=\"_blank\" rel=\"noopener\">\u66f4\u6539\u4e86\u4ed8\u6b3e\u7684\u8ba1\u7b97\u65b9\u5f0f<\/a>. \u5f53\u60a8\u652f\u4ed8\u76f8\u5173SKP\u6216STP\u4e0a\u6240\u793a\u7684\u91d1\u989d\u65f6\uff0c\u8be5\u6b3e\u9879\u5c06\u9996\u5148\u7528\u4e8e\u62b5\u6263\u60a8\u5e94\u7f34\u7684\u4e3b\u7a0e\u6b3e\u3002\u8fd9\u88ab\u79f0\u4e3a\u201c\u672c\u7a0e\u201d\u3002\u53ea\u6709\u8d85\u8fc7\u8be5\u91d1\u989d\u7684\u90e8\u5206\u624d\u4f1a\u7528\u4e8e\u62b5\u6263\u7f5a\u6b3e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u5982\uff0c\u67d0\u516c\u53f8\u5e94\u7f34\u7a0e\u6b3e\u672c\u91d1\u4e3a8000\u4e07\u5370\u5c3c\u76fe\uff0c\u7f5a\u6b3e\u4e3a2000\u4e07\u5370\u5c3c\u76fe\u3002\u8be5\u516c\u53f8\u652f\u4ed8\u4e868000\u4e07\u5370\u5c3c\u76fe\u3002\u6839\u636e\u65b0\u89c4\u5b9a\uff0c\u8fd98000\u4e07\u5370\u5c3c\u76fe\u5c06\u9996\u5148\u7528\u4e8e\u6e05\u507f\u7a0e\u6b3e\u672c\u91d1\u3002 2000\u4e07\u5370\u5c3c\u76fe\u7684\u7f5a\u6b3e\u4ecd\u7136\u5b58\u5728\uff0c\u4f46\u5982\u679c\u8be5\u7f5a\u6b3e\u7b26\u5408\u6761\u4ef6\uff0c\u8be5\u516c\u53f8\u73b0\u5728\u53ea\u8981\u6ee1\u8db3\u7a0e\u6b3e\u672c\u91d1\u7f34\u7eb3\u6761\u4ef6\uff0c\u5373\u53ef\u7533\u8bf7\u51cf\u514d\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b80\u800c\u8a00\u4e4b\uff0c\u7f34\u7eb3\u4e3b\u8981\u7a0e\u6b3e\u548c\u51cf\u514d\u7f5a\u6b3e\u662f\u4e24\u4e2a\u4e0d\u540c\u7684\u6b65\u9aa4\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u65b0\u89c4\u5b9a\u5c06\u5f71\u54cd\u54ea\u4e9b\u4eba\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u4e9b\u89c4\u5b9a\u9002\u7528\u4e8e\u5370\u5ea6\u5c3c\u897f\u4e9a\u7684\u7eb3\u7a0e\u4eba\uff0c\u800c\u4e0d\u4ec5\u4ec5\u662f\u5916\u56fd\u516c\u6c11\u3002\u8fd9\u4e9b\u89c4\u5b9a\u53ef\u80fd\u4f1a\u5f71\u54cd\u5370\u5ea6\u5c3c\u897f\u4e9a\u7684\u4f01\u4e1a\u3001\u4e2a\u4eba\u7eb3\u7a0e\u4eba\u3001, <a href=\"https:\/\/visa-indonesia.com\/zh_cn\/%e7%ad%be%e8%af%81%e5%92%8c%e6%b3%95%e8%a7%84\/%e4%ba%86%e8%a7%a3%e5%a4%96%e5%9b%bd%e4%ba%ba%e7%9a%84-npwp\/\">\u5fc5\u987b\u7f34\u7eb3\u5370\u5c3c\u7a0e\u6b3e\u7684\u5916\u56fd\u5c45\u6c11<\/a>\u548c <a href=\"https:\/\/visa-indonesia.com\/zh_cn\/%e5%8d%b0%e5%b0%bc%e7%ad%be%e8%af%81\/%e4%b8%ba%e5%a4%96%e5%9b%bd%e4%ba%ba%e8%ae%be%e7%ab%8b-pt-pma\/\">\u88ab\u79f0\u4e3aPT PMA\u7684\u5916\u8d44\u4f01\u4e1a<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u5982\uff0c\u5728\u516c\u53f8\u7a0e\u52a1\u5ba1\u8ba1\u671f\u95f4\uff0c\u5f53\u7a0e\u52a1\u673a\u5173\u6838\u67e5\u5176\u8bb0\u5f55\u540e\uff0cPT 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class=\"wp-block-paragraph\">\u7b2c23\u6761\u901a\u5e38\u8981\u6c42\u60a8\u5148\u7f34\u7eb3\u672a\u7f34\u7a0e\u6b3e\u672c\u91d1\u3002\u968f\u540e\uff0c\u60a8\u5fc5\u987b\u63d0\u4ea4\u4e00\u4efd\u7528\u5370\u5c3c\u8bed\u64b0\u5199\u7684\u4e66\u9762\u7533\u8bf7\u3002\u7533\u8bf7\u4e2d\u5e94\u8bf4\u660e\u60a8\u5e0c\u671b\u51cf\u514d\u54ea\u9879\u7f5a\u6b3e\uff0c\u5e76\u8bf4\u660e\u7406\u7531\u3002 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flowchart checking SKP or STP notices, Article 21A exclusions, and application conditions for Indonesian tax penalty relief.\" class=\"wp-image-51733\" srcset=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/indonesia-tax-penalty-relief-eligibility-flowchart-1024x576.jpg 1024w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/indonesia-tax-penalty-relief-eligibility-flowchart-300x169.jpg 300w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/indonesia-tax-penalty-relief-eligibility-flowchart-768x432.jpg 768w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/indonesia-tax-penalty-relief-eligibility-flowchart-1536x864.jpg 1536w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/indonesia-tax-penalty-relief-eligibility-flowchart-18x10.jpg 18w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/indonesia-tax-penalty-relief-eligibility-flowchart-200x113.jpg 200w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/indonesia-tax-penalty-relief-eligibility-flowchart-64x36.jpg 64w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/indonesia-tax-penalty-relief-eligibility-flowchart.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u7a0e\u52a1\u673a\u5173\u5982\u4f55\u5ba1\u67e5\u5f02\u8bae\u7533\u8bf7<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f53\u60a8\u63d0\u51fa\u7a0e\u52a1\u5f02\u8bae\u65f6\uff0c\u8461\u8404\u7259\u7a0e\u52a1\u603b\u5c40\uff08DGT\uff09\u53ef\u4ee5\u6838\u67e5\u60a8\u7684\u6587\u4ef6\uff0c\u5e76\u8981\u6c42\u60a8\u5bf9\u6b64\u4f5c\u51fa\u8bf4\u660e\u3002\u8be5\u5c40\u8fd8\u53ef\u4ee5\u5411\u7b2c\u4e09\u65b9\u7d22\u53d6\u4fe1\u606f\u3002\u6839\u636e\u7b2c14\u6761\u89c4\u5b9a\uff0c\u5f53\u56fd\u9645\u7a0e\u52a1\u534f\u5b9a\u5141\u8bb8\u65f6\uff0c\u8be5\u5c40\u53ef\u4e0e\u53e6\u4e00\u56fd\u7684\u7a0e\u52a1\u673a\u5173\u4ea4\u6362\u7a0e\u52a1\u4fe1\u606f\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6b64\u5916\uff0c\u60a8\u8fd8\u9700\u9075\u5b88\u7b54\u590d\u671f\u9650\u3002\u901a\u5e38\uff0c\u60a8\u670915\u4e2a\u5de5\u4f5c\u65e5\u7684\u65f6\u95f4\u6765\u56de\u5e94\u9996\u6b21\u63d0\u51fa\u7684\u6587\u4ef6\u6216\u8bf4\u660e\u8bf7\u6c42\u3002\u5982\u679cDGT\u53d1\u51fa\u7b2c\u4e8c\u6b21\u8bf7\u6c42\uff0c\u60a8\u901a\u5e38\u670910\u4e2a\u5de5\u4f5c\u65e5\u7684\u65f6\u95f4\u3002\u6b64\u5916\uff0c\u60a8\u8fd8\u670910\u4e2a\u5de5\u4f5c\u65e5\u7684\u65f6\u95f4\uff0c\u5c31DGT\u63d0\u51fa\u7684\u5f02\u8bae\u7ed3\u8bba\u5411\u5176\u63d0\u4ea4\u4e66\u9762\u7b54\u590d\u3002 PMK 71\/2026 \u660e\u786e\u4e86\u8be5\u671f\u9650\u7684\u8d77\u7b97\u65f6\u95f4\u3002\u8fd9\u4e9b\u65f6\u9650\u5e76\u975e\u5168\u90e8\u4e8e2026\u5e7410\u6708\u5f00\u59cb\u5b9e\u65bd\u3002.<\/p>\n\n\n\n<p 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class=\"wp-block-paragraph\">\u63d0\u51fa\u5f02\u8bae\u610f\u5473\u7740\u60a8\u8ba4\u4e3a\u7a0e\u52a1\u673a\u5173\u5173\u4e8e\u7a0e\u989d\u7684\u51b3\u5b9a\u6709\u8bef\u3002\u7533\u8bf7\u51cf\u514d\u7f5a\u6b3e\u5219\u610f\u5473\u7740\u60a8\u63a5\u53d7\u8be5\u7a0e\u989d\u6216\u53e6\u884c\u5904\u7406\u7a0e\u989d\u95ee\u9898\uff0c\u4f46\u8bf7\u6c42\u7a0e\u52a1\u603b\u5c40\uff08DGT\uff09\u51cf\u5c11\u6216\u514d\u9664\u7b26\u5408\u6761\u4ef6\u7684\u7f5a\u6b3e\u3002\u82e5\u901a\u77e5\u4e66\u5b58\u5728\u9519\u8bef\uff0c\u63d0\u4ea4\u66f4\u6b63\u6216\u64a4\u9500\u7533\u8bf7\u53ef\u80fd\u662f\u53e6\u4e00\u79cd\u9009\u62e9\u3002 \u5728\u9009\u62e9\u5177\u4f53\u7a0b\u5e8f\u4e4b\u524d\uff0c\u8bf7\u4ed4\u7ec6\u6838\u5bf9\u5177\u4f53\u901a\u77e5\u5185\u5bb9\u53ca\u60a8\u7684\u76ee\u6807\uff0c\u56e0\u4e3a\u9009\u62e9\u9519\u8bef\u7684\u7a0b\u5e8f\u53ef\u80fd\u4f1a\u6d6a\u8d39\u65f6\u95f4\u6216\u5f71\u54cd\u60a8\u7684\u6743\u76ca\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u7eb3\u7a0e\u4eba\u63a5\u4e0b\u6765\u8be5\u600e\u4e48\u505a\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u679c\u60a8\u6536\u5230\u4e86\u672a\u7f34\u7a0e\u6b3e\u7684\u901a\u77e5\uff0c\u8bf7\u5148\u4ed4\u7ec6\u9605\u8bfb\u3002\u4e0d\u8981\u4ee5\u4e3a\u65b0\u89c4\u5b9a\u4f1a\u514d\u9664\u60a8\u6240\u6b20\u7684\u7a0e\u6b3e\u3002.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u9605\u8bfb\u300aSKP\u300b\u6216\u300aSTP\u300b\u3002\u8bb0\u5f55\u4e0b\u4e3b\u8981\u7a0e\u6b3e\u3001\u5229\u606f\u3001\u7f5a\u6b3e\u4ee5\u53ca\u4e0e\u7a0e\u52a1\u4e89\u8bae\u76f8\u5173\u7684\u4efb\u4f55\u5904\u7f5a\u3002.<\/li>\n\n\n\n<li>\u67e5\u627e\u901a\u77e5\u4e2d\u63d0\u53ca\u7684\u6cd5\u5f8b\u6216\u6761\u6b3e\u3002\u6838\u67e5\u7b2c21A\u6761\u662f\u5426\u5141\u8bb8\u5bf9\u8be5\u7c7b\u5904\u7f5a\u7ed9\u4e88\u6551\u6d4e\u3002.<\/li>\n\n\n\n<li>\u8bf7\u786e\u8ba4\u60a8\u662f\u5426\u5df2\u7f34\u6e05\u6240\u6709\u5e94\u7eb3\u7a0e\u6b3e\u3002\u8bf7\u67e5\u9605\u6839\u636e\u4fee\u8ba2\u540e\u7684\u7b2c23\u6761\uff0c\u4ee5\u5f80\u7684\u7eb3\u7a0e\u8bb0\u5f55\u5982\u4f55\u8ba1\u7b97\u3002.<\/li>\n\n\n\n<li>\u5982\u679c\u60a8\u5df2\u6709\u6b63\u5728\u5904\u7406\u4e2d\u7684\u5f02\u8bae\u3001\u4e0a\u8bc9\u3001\u66f4\u6b63\u6216\u64a4\u9500\u8bf7\u6c42\uff0c\u8bf7\u67e5\u770b\u8fd9\u4f1a\u5bf9\u65b0\u7533\u8bf7\u4ea7\u751f\u4f55\u79cd\u5f71\u54cd\u3002.<\/li>\n\n\n\n<li>\u5982\u679c\u60a8\u7b26\u5408\u6761\u4ef6\uff0c\u8bf7\u7528\u5370\u5c3c\u8bed\u51c6\u5907\u7533\u8bf7\u6750\u6599\uff0c\u5e76\u6536\u96c6\u80fd\u8bc1\u660e\u60a8\u7533\u8bf7\u7406\u7531\u7684\u76f8\u5173\u6587\u4ef6\u3002\u8bf7\u5411\u7a0e\u52a1\u673a\u5173\u6216\u6301\u8bc1\u7a0e\u52a1\u987e\u95ee\u54a8\u8be2\u5982\u4f55\u4ee5\u53ca\u4f55\u65f6\u63d0\u4ea4\u7533\u8bf7\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u60a8\u6709\u65f6\u95f4\u5ba1\u9605\u53ef\u80fd\u63d0\u51fa\u7684\u7d22\u8d54\u7533\u8bf7\uff0c\u4f46\u8bf7\u4e0d\u8981\u62d6\u5230\u6700\u540e\u4e00\u523b\u3002\u4e00\u4efd\u5185\u5bb9\u6e05\u6670\u3001\u9644\u6709\u6b63\u786e\u6587\u4ef6\u7684\u7533\u8bf7\uff0c\u6bd4\u4ed3\u4fc3\u63d0\u4ea4\u7684\u7533\u8bf7\u66f4\u6709\u7528\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5e95\u7ebf<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PMK 71\/2026 \u53ef\u80fd\u6709\u52a9\u4e8e\u90e8\u5206\u7eb3\u7a0e\u4eba\u51cf\u8f7b\u67d0\u4e9b\u5370\u5c3c\u7a0e\u52a1\u7f5a\u6b3e\u3002\u4f46\u8be5\u6587\u4ef6\u540c\u65f6\u4e5f\u660e\u786e\u6307\u51fa\uff0c\u67d0\u4e9b\u7f5a\u6b3e\u2014\u2014\u5c24\u5176\u662f\u4e0e\u7a0e\u52a1\u4e89\u8bae\u8d25\u8bc9\u76f8\u5173\u7684\u7f5a\u6b3e\u2014\u2014\u65e0\u6cd5\u901a\u8fc7\u6b64\u51cf\u514d\u7a0b\u5e8f\u4e88\u4ee5\u51cf\u514d\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u679c\u60a8\u5c45\u4f4f\u5728\u5370\u5ea6\u5c3c\u897f\u4e9a\uff0c\u6216\u8005 <a href=\"https:\/\/visa-indonesia.com\/zh_cn\/%e7%ad%be%e8%af%81%e5%92%8c%e6%b3%95%e8%a7%84\/pt-pma-%e5%90%88%e8%a7%84%e6%97%a5%e5%8e%86\/\">\u62e5\u6709\u4e00\u53f0PT PMA<\/a>, \u8bf7\u6838\u5bf9\u4ee5\u4e0b\u4e09\u70b9\uff1a\u901a\u77e5\u4e66\u4e2d\u8f7d\u660e\u7684\u7f5a\u6b3e\u91d1\u989d\u662f\u591a\u5c11\uff1f\u60a8\u662f\u5426\u5df2\u7f34\u7eb3\u4e86\u5e94\u7eb3\u7a0e\u989d\uff1f\u54ea\u79cd\u6cd5\u5f8b\u7a0b\u5e8f\u9002\u7528\u4e8e\u60a8\u7684\u60c5\u51b5\uff1f\u63d0\u4ea4\u7533\u8bf7\u524d\uff0c\u8bf7\u4e0e\u5408\u683c\u7684\u7a0e\u52a1\u987e\u95ee\u4e00\u8d77\u5ba1\u67e5\u76f8\u5173\u6587\u4ef6\u3002\u8be5\u89c4\u5b9a\u5df2\u751f\u6548\uff0c\u4f46\u6bcf\u9879\u7533\u8bf7\u5747\u9700\u6839\u636e\u5177\u4f53\u60c5\u51b5\u5177\u4f53\u5206\u6790\u3002.<\/p>","protected":false},"excerpt":{"rendered":"<p>Indonesia has changed how it handles certain tax penalties under PMK 71\/2026. If you&#8217;ve received an SKP or STP, the new rules could affect how your payment is counted and whether you can request penalty relief. Here&#8217;s what changed, who may qualify, and what you should check before applying.<\/p>","protected":false},"author":6831,"featured_media":51732,"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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