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IDR\uff0c\u60a8\u8981\u70ba\u524d 6,000 \u842c\u652f\u4ed8 5%\uff0c\u70ba\u5f8c 1.9 \u5104\u652f\u4ed8 15%\uff0c\u7136\u5f8c\u70ba\u5269\u9918\u7684 5,000 \u842c\u652f\u4ed8 25%\u3002\u6309\u7167\u7d2f\u9032\u6240\u5f97\u7a05\u7387\u8a08\u7b97\uff0c\u7e3d\u7a05\u984d\u70ba 3750 \u842c IDR\u3002<\/p>\n\n\n\n<p><strong>\u975e\u5c45\u6c11<\/strong> \u5370\u5c3c\u6536\u5165\u9808\u7e73\u7d0d 20% \u9810\u6263\u7a05\uff0c\u4f46\u7a05\u52d9\u689d\u7d04\u53ef\u964d\u4f4e\u6b64\u7a05\u7387\u3002<\/p>\n\n\n\n<p><strong>\u4f01\u696d<\/strong> \u7e73\u7d0d 22% \u7684\u516c\u53f8\u7a05\uff0c\u9019\u662f\u9069\u7528\u65bc\u5c45\u6c11\u516c\u53f8\u548c\u5916\u570b\u516c\u53f8\u5168\u7403\u6536\u5165\u7684\u6a19\u6e96\u516c\u53f8\u6240\u5f97\u7a05\u7a05\u7387 (\u5408\u8cc7\u683c\u4e0a\u5e02\u516c\u53f8\u70ba 19%)\u3002\u516c\u53f8\u7d0d\u7a05\u4eba\u9808\u7e73\u7d0d\u6b64\u6240\u5f97\u7a05\u7387\u3002<\/p>\n\n\n\n<p><strong>\u95dc\u9375\u622a\u6b62\u65e5\u671f\uff1a<\/strong> \u500b\u4eba\u5831\u7a05\u622a\u6b62\u65e5\u671f\u70ba 3 \u6708 31 \u65e5\u3002\u5728 DJP Online \u7db2\u4e0a\u5831\u7a05\u3002<\/p>\n\n\n\n<p><strong>\u91cd\u8981\u8b8a\u66f4\uff1a<\/strong> \u5982\u679c\u60a8\u662f\u5c45\u6c11\uff0c\u60a8\u7684 NIK\uff08\u570b\u6c11\u8eab\u4efd\u8b49\u865f\u78bc\uff09\u73fe\u5728\u5c31\u662f\u60a8\u7684\u7a05\u865f\uff0c\u4f5c\u70ba\u60a8\u7684\u7d0d\u7a05\u4eba\u8b58\u5225\u865f\u78bc (NPWP)\u3002<\/p>\n\n\n\n<p>\u5370\u5c3c\u516c\u6c11\u548c\u5916\u570b\u570b\u6c11\u53ef\u6839\u64da\u5176\u91cd\u8981\u5229\u76ca\u4e2d\u5fc3\u548c\u9017\u7559\u671f\u9650\u88ab\u5206\u985e\u70ba\u7d0d\u7a05\u5c45\u6c11\u3002\u500b\u4eba\u548c\u4f01\u696d\u7d0d\u7a05\u4eba\u5fc5\u9808\u7533\u5831\u5728\u5370\u5c3c\u8cfa\u53d6\u7684\u6240\u6709\u6536\u5165\u3002\u5728\u5370\u5c3c\u8cfa\u53d6\u6536\u5165\u7684\u500b\u4eba\u9808\u6839\u64da\u5176\u5c45\u7559\u8eab\u4efd\u5c65\u884c\u7d0d\u7a05\u7fa9\u52d9\u3002<\/p>\n\n\n\n<h2 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\u7684\u7f8e\u570b\u7a05\uff1f\u9019\u5c07\u4f7f\u60a8\u7684\u5370\u5c3c\u7a05\u6e1b\u5c11\u76f8\u7b49\u7684\u6578\u984d\uff0c\u6700\u591a\u53ef\u6e1b\u81f3\u60a8\u56e0\u76f8\u540c\u6536\u5165\u800c\u61c9\u7e73\u7d0d\u7684\u5370\u5c3c\u7a05\u984d\u3002<\/p>\n\n\n\n<p>\u4f46\u662f\uff0c\u60a8\u9700\u8981\u9069\u7576\u7684\u6587\u4ef6\uff0c\u4e26\u4e14\u5fc5\u9808\u7b26\u5408\u7279\u5b9a\u7684\u8981\u6c42\u3002\u7f8e\u570b\u516c\u6c11\u9762\u81e8\u7279\u6b8a\u6311\u6230\u3002\u96d6\u7136\u5b58\u5728\u7f8e\u570b\u8207\u5370\u5c3c\u7684\u7a05\u52d9\u689d\u7d04\uff0c\u4f46\u7f8e\u570b\u7684\u300c\u4fdd\u7559\u689d\u6b3e\u300d\u610f\u6307\u7f8e\u570b\u4eba\u4ecd\u9700\u70ba\u5168\u7403\u6536\u5165\u7e73\u7d0d\u7f8e\u570b\u7a05\uff0c\u9650\u5236\u4e86\u689d\u7d04\u7684\u597d\u8655\u3002<\/p>\n\n\n\n<p>\u5c45\u4f4f\u5728\u5370\u5c3c\u7684\u7f8e\u570b\u4eba\u5fc5\u9808\u540c\u6642\u8003\u616e\u7f8e\u570b\u7684\u5916\u7c4d\u4eba\u58eb\u7a05\u52d9\u548c\u5370\u5c3c\u7684\u7a05\u52d9\u7fa9\u52d9\u3002\u5982\u679c\u6c92\u6709\u4ed4\u7d30\u7684\u898f\u5283\uff0c\u5916\u7c4d\u4eba\u58eb\u53ef\u80fd\u6703\u9762\u81e8\u96d9\u91cd\u8ab2\u7a05\u3002\u70ba\u4e86\u5e6b\u52a9\u6e1b\u5c11\u4ed6\u5011\u5728\u7f8e\u570b\u7684\u5916\u7c4d\u4eba\u58eb\u7a05\u52d9\uff0c\u500b\u4eba\u53ef\u4ee5\u4f7f\u7528\u5916\u570b\u4eba\u6240\u5f97\u6536\u5165\u514d\u7a05\u984d\u548c\u5916\u570b\u4eba\u4f4f\u623f\u514d\u7a05\u984d\u7b49\u689d\u6b3e\uff0c\u9019\u4e9b\u689d\u6b3e\u5141\u8a31\u7b26\u5408\u8cc7\u683c\u7684\u5916\u7c4d\u4eba\u58eb\u5c07\u67d0\u4e9b\u5916\u570b\u6536\u5165\u548c\u4f4f\u623f\u6210\u672c\u5f9e\u7f8e\u570b\u7a05\u6536\u4e2d\u6263\u9664\u3002\u77ad\u89e3\u60a8\u5728\u7f8e\u570b\u7684\u7a05\u52d9\u8ca0\u64d4\u5c0d\u65bc\u5916\u7c4d\u4eba\u58eb\u4f86\u8aaa\u662f\u975e\u5e38\u91cd\u8981\u7684\uff0c\u53ef\u4ee5\u907f\u514d\u7f70\u91d1\uff0c\u4e26\u6700\u5927\u9650\u5ea6\u5730\u5229\u7528\u53ef\u7528\u7684\u62b5\u514d\u984d\u548c\u6263\u9664\u984d\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u61c9\u8ab2\u7a05\u6240\u5f97\u7684\u7bc4\u570d<\/strong><\/h2>\n\n\n\n<p>\u77ad\u89e3\u4f55\u8b02\u61c9\u8ab2\u7a05\u6536\u5165\u662f\u60a8\u5728\u5370\u5c3c\u5c65\u884c\u7d0d\u7a05\u7fa9\u52d9\u7684\u57fa\u790e\u3002\u5c0d\u65bc\u500b\u4eba\u548c\u4f01\u696d\u800c\u8a00\uff0c\u61c9\u8ab2\u7a05\u6536\u5165\u5e7e\u4e4e\u5305\u62ec\u6240\u6709\u5f62\u5f0f\u7684\u6536\u5165\uff0c\u7121\u8ad6\u662f\u4f86\u81ea\u5370\u5c3c\u570b\u5167\u9084\u662f\u570b\u5916\u3002\u9019\u610f\u5473\u8457 <strong>\u85aa\u8cc7\u3001\u5de5\u8cc7\u3001\u734e\u91d1\u3001\u80a1\u5229\u3001\u5229\u606f\u3001\u79df\u8cc3\u6536\u5165\u3001\u7248\u7a05\uff0c\u751a\u81f3\u67d0\u4e9b\u8cc7\u672c\u6536\u76ca\u901a\u5e38\u90fd\u8981\u7e73\u7a05\u3002<\/strong><\/p>\n\n\n\n<p>\u5c0d\u65bc\u5c45\u6c11\u7d0d\u7a05\u4eba\u800c\u8a00\uff0c\u5370\u5c3c\u7684\u7a05\u5236\u4ee5\u5168\u7403\u6536\u5165\u70ba\u57fa\u790e\u3002\u9019\u610f\u5473\u8457\uff0c\u5982\u679c\u60a8\u662f\u7d0d\u7a05\u5c45\u6c11\uff0c\u60a8\u5fc5\u9808\u7533\u5831\u4e26\u652f\u4ed8\u5728\u5168\u7403\u7bc4\u570d\u5167\u8cfa\u53d6\u7684\u6240\u6709\u6536\u5165\u7684\u6240\u5f97\u7a05\uff0c\u800c\u4e0d\u50c5\u50c5\u662f\u60a8\u5f9e\u5370\u5c3c\u4f86\u6e90\u7372\u5f97\u7684\u6536\u5165\u3002\u9019\u5305\u62ec\u4f86\u81ea\u6d77\u5916\u5de5\u4f5c\u3001\u5916\u570b\u6295\u8cc7\u4ee5\u53ca\u5728\u5370\u5c3c\u5883\u5916\u9032\u884c\u7684\u5546\u696d\u6d3b\u52d5\u7684\u500b\u4eba\u6536\u5165\u3002<\/p>\n\n\n\n<p>\u53e6\u4e00\u65b9\u9762\uff0c\u975e\u5c45\u6c11\u7d0d\u7a05\u4eba\u53ea\u9700\u5c31\u6e90\u81ea\u5370\u5c3c\u7684\u6536\u5165\u7e73\u7a05\u3002\u5982\u679c\u60a8\u662f\u975e\u5c45\u6c11\uff0c\u5247\u53ea\u6709\u4f86\u81ea\u5370\u5c3c\u7684\u6536\u5165\uff0c\u5982\u5370\u5c3c\u96c7\u4e3b\u7684\u85aa\u6c34\u3001\u5370\u5c3c\u7269\u696d\u7684\u79df\u91d1\u6536\u5165\u6216\u5370\u5c3c\u696d\u52d9\u7684\u71df\u696d\u5229\u6f64\uff0c\u624d\u9700\u5728\u6b64\u7e73\u7d0d\u6240\u5f97\u7a05\u3002<\/p>\n\n\n\n<p>\u516c\u53f8\u7684\u7bc4\u570d\u4e5f\u985e\u4f3c\u3002\u570b\u5167\u8ab2\u7a05\u5c0d\u8c61 (\u5370\u5c3c\u516c\u53f8) \u5c31\u5168\u7403\u6536\u5165\u8ab2\u7a05\uff0c\u800c\u5916\u570b\u516c\u53f8\u6216\u5728\u5370\u5c3c\u7684\u5e38\u8a2d\u6a5f\u69cb\u53ea\u5c31\u6e90\u81ea\u5370\u5c3c\u7684\u6536\u5165\u8ab2\u7a05\u3002<\/p>\n\n\n\n<p>\u7121\u8ad6\u662f\u8655\u7406\u500b\u4eba\u6240\u5f97\u7a05\u6216\u4f01\u696d\u6240\u5f97\u7a05\uff0c\u78ba\u5207\u4e86\u89e3\u54ea\u4e9b\u6536\u5165\u5c6c\u65bc\u61c9\u8ab2\u7a05\u6536\u5165\u90fd\u6709\u52a9\u65bc\u60a8\u9075\u5b88\u7a05\u52d9\u6cd5\u898f\uff0c\u907f\u514d\u5728\u5831\u7a05\u6642\u51fa\u73fe\u610f\u5916\uff0c\u4e26\u63d0\u524d\u898f\u5283\u4ee5\u76e1\u91cf\u6e1b\u5c11\u7a05\u52d9\u8ca0\u64d4\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2025 \u5e74\u500b\u4eba\u6240\u5f97\u7a05\u7387<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"536\" src=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-individual-rate-1024x536.jpg\" alt=\"tacked coins in front of a blurred clock, symbolizing indivisual income tax in Indonesia\" class=\"wp-image-38518\" srcset=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-individual-rate-1024x536.jpg 1024w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-individual-rate-64x33.jpg 64w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-individual-rate-300x157.jpg 300w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-individual-rate-768x402.jpg 768w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-individual-rate-18x9.jpg 18w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-individual-rate-600x314.jpg 600w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-individual-rate.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u5370\u5c3c\u63a1\u7528\u7d2f\u9032\u7a05\u5236\uff0c\u500b\u4eba\u514d\u7a05\u984d (PTKP) \u53ef\u6e1b\u5c11\u60a8\u7684\u61c9\u8ab2\u7a05\u6536\u5165\uff1a<\/p>\n\n\n\n<p><strong>2025 \u5e74 PTKP \u6d25\u8cbc\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u57fa\u672c\u6d25\u8cbc\uff1a5,400\u842cIDR<\/li>\n\n\n\n<li>\u5df2\u5a5a\u6d25\u8cbc\uff1a450\u842cIDR<\/li>\n\n\n\n<li>\u7737\u5c6c\u6d25\u8cbc\uff1a\u6bcf\u4f4d 450 \u842c IDR\uff08\u6700\u591a\u4e09\u4f4d\u7737\u5c6c\uff09<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u6536\u5165\u7bc4\u570d (IDR)<\/strong><\/td><td><strong>\u7a05\u7387<\/strong><\/td><\/tr><tr><td>0 - 6000 \u842c<\/td><td>5%<\/td><\/tr><tr><td>6,000 - 2.5 \u5104<\/td><td>15%<\/td><\/tr><tr><td>2.5 - 5 \u5104<\/td><td>25%<\/td><\/tr><tr><td>5 \u5104 - 50 \u5104<\/td><td>30%<\/td><\/tr><tr><td>\u8d85\u904e 50 \u5104<\/td><td>35%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>\u54e1\u5de5\u7bc4\u4f8b\uff1a<\/strong> Sarah \u5728\u96c5\u52a0\u9054\u4e00\u5bb6\u79d1\u6280\u516c\u53f8\u5de5\u4f5c\uff0c\u6bcf\u5e74\u8cfa\u53d6 4 \u5104 IDR\u3002\u5979\u5df2\u5a5a\u4e26\u80b2\u6709\u4e00\u5b50\uff0c\u56e0\u6b64\u5979\u7684 PTKP \u70ba 6,300 \u842c\u5370\u5c3c\u76fe\uff085,400 \u842c + 450 \u842c + 450 \u842c\uff09\u3002\u5979\u7684\u61c9\u8ab2\u7a05\u6536\u5165\u70ba 3.37 \u5104 IDR\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u524d 6 \u5343\u842c\uff1a6 \u5343\u842c \u00d7 5% = 3 \u767e\u842c IDR<\/li>\n\n\n\n<li>\u4e0b\u4e00\u500b 1.9 \u5104\uff1a1.9 \u5104 \u00d7 15% = 2,850 \u842c IDR<\/li>\n\n\n\n<li>\u4e0b\u4e00\u500b 8700 \u842c\uff1a8700 \u842c \u00d7 25% = 2175 \u842c IDR<\/li>\n\n\n\n<li>\u7a05\u91d1\u7e3d\u984d\uff1a5,325 \u842c IDR\uff0813.3% \u6709\u6548\u7a05\u7387\uff09<\/li>\n<\/ul>\n\n\n\n<p><strong>\u81ea\u7531\u5de5\u4f5c\u8005\u7bc4\u4f8b\uff1a<\/strong> David \u7d93\u71df\u4e00\u5bb6\u9867\u554f\u516c\u53f8\uff0c\u6536\u5165\u70ba 3 \u5104\u5370\u5c3c\u76fe\uff0c\u5408\u6cd5\u696d\u52d9\u652f\u51fa\uff08\u8fa6\u516c\u5ba4\u79df\u91d1\u3001\u8a2d\u5099\u3001\u5dee\u65c5\uff09\u70ba 8,000 \u842c\u5370\u5c3c\u76fe\u3002\u4ed6\u662f\u55ae\u8eab\u4eba\u58eb\uff0c\u56e0\u6b64\u4ed6\u7684 PTKP \u70ba 5400 \u842c\u5370\u5c3c\u76fe\u3002\u4ed6\u7684\u61c9\u8ab2\u7a05\u6536\u5165\u70ba 1.66 \u5104 IDR\uff083 \u5104 - 8,000 \u842c - 5,400 \u842c\uff09\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u524d 6 \u5343\u842c\uff1a6 \u5343\u842c \u00d7 5% = 3 \u767e\u842c IDR<\/li>\n\n\n\n<li>\u4e0b\u4e00\u500b 1.06 \u5104\uff1a1.06 \u5104 \u00d7 15% = 1,590 \u842c IDR<\/li>\n\n\n\n<li>\u7a05\u91d1\u7e3d\u984d\uff1a1,890 \u842c\u5370\u5c3c\u76fe\uff08\u7e3d\u6536\u5165 6.3%\uff0c\u6de8\u6536\u5165 11.4%\uff09<\/li>\n<\/ul>\n\n\n\n<p><strong>\u70ba\u4ec0\u9ebc\u60a8\u7684\u85aa\u8cc7\u55ae\u770b\u8d77\u4f86\u4e0d\u4e00\u6a23\uff1a<\/strong> \u96c7\u4e3b\u4f7f\u7528\u7a05\u52d9\u5c40\u516c\u5e03\u7684\u5e73\u5747\u6709\u6548\u7a05\u7387 (ETR) \u8868\u4f86\u8a08\u7b97\u6bcf\u6708\u9810\u6263\u984d\u3002\u9019\u4e9b\u8868\u683c\u5c07 PTKP \u8a08\u7b97\u5728\u5167\uff0c\u4e26\u5c07\u60a8\u7684\u5e74\u7a05\u91d1\u5e73\u5747\u5206\u914d\u5230 12 \u500b\u6708\uff0c\u9019\u5c31\u662f\u60a8\u6bcf\u6708\u6263\u9664\u984d\u8207\u9019\u4e9b\u7a05\u968e\u8a08\u7b97\u4e0d\u7b26\u7684\u539f\u56e0\u3002<\/p>\n\n\n\n<p><strong>\u9069\u7528\u7279\u6b8a\u50f9\u683c<\/strong> \u5c0d\u65bc\u9063\u6563\u8cbb\u548c\u4e00\u7b46\u904e\u9000\u4f11\u91d1\uff0c\u5247\u63a1\u7528\u6700\u7d42\u9810\u6263\u7387\uff0c\u800c\u975e\u7d2f\u9032\u85aa\u7d1a\u8868\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u54e1\u5de5\u7a05\u52d9\u5982\u4f55\u904b\u4f5c (PPh 21)<\/strong><\/h2>\n\n\n\n<p>\u5927\u591a\u6578\u54e1\u5de5\u5c0d\u6bcf\u6708\u7684\u85aa\u8cc7\u55ae\u611f\u5230\u56f0\u60d1\uff0c\u56e0\u70ba\u6bcf\u6708\u9810\u6263\u7684\u7a05\u91d1\u8207\u6bcf\u5e74\u7684\u7a05\u968e\u4e26\u4e0d\u4e00\u81f4\u3002\u539f\u56e0\u5982\u4e0b\u3002<\/p>\n\n\n\n<p><strong>\u60a8\u7684\u96c7\u4e3b\u4f7f\u7528\u5e73\u5747\u6709\u6548\u7a05\u7387 (ETR) \u65b9\u6cd5\u3002<\/strong> \u4ed6\u5011\u6703\u8a08\u7b97\u60a8\u7684\u9810\u8a08\u5e74\u7a05\uff0c\u7136\u5f8c\u518d\u9664\u4ee5 12 \u500b\u6708\u3002\u9019\u6a23\u53ef\u4ee5\u5c07\u60a8\u7684\u7a05\u52d9\u8ca0\u64d4\u5e73\u5747\u5206\u914d\u5230\u5168\u5e74\uff0c\u800c\u4e0d\u662f\u5c07\u7a05\u52d9\u8ca0\u64d4\u524d\u7f6e\u3002\u5c31\u85aa\u8cc7\u800c\u8a00\uff0c\u7a05\u671f\u901a\u5e38\u662f\u4e00\u500b\u65e5\u66c6\u6708\uff0c\u4f46\u5e74\u7d42\u6642\u9700\u8981\u9032\u884c\u5e74\u5ea6\u5c0d\u5e33\u3002<\/p>\n\n\n\n<p><strong>\u60a8\u7684\u85aa\u8cc7\u55ae\u61c9\u986f\u793a\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u85aa\u91d1\u6bdb\u984d<\/li>\n\n\n\n<li>BPJS \u4fdd\u8cbb\uff08\u91ab\u7642\u548c\u5c31\u696d\u4fdd\u96aa\uff09<\/li>\n\n\n\n<li>\u5176\u4ed6\u6263\u9664<\/li>\n\n\n\n<li>PPh 21 \u4fdd\u7559<\/li>\n\n\n\n<li>\u85aa\u916c\u6de8\u984d<\/li>\n<\/ul>\n\n\n\n<p><strong>\u5e74\u7d42\u4e8b\u5b9c\u3002<\/strong> \u60a8\u7684\u96c7\u4e3b\u5fc5\u9808\u5728\u6bcf\u5e74\u7684 12 \u6708\u6216 1 \u6708\u9032\u884c\u4e00\u6b21\u8a08\u7b97\uff0c\u5c07\u9810\u6263\u7684\u7e3d\u7a05\u984d\u8207\u60a8\u7684\u5be6\u969b\u6b20\u7a05\u984d\u9032\u884c\u6bd4\u8f03\u3002\u5982\u679c\u4ed6\u5011\u6263\u5f97\u592a\u591a\uff0c\u60a8\u6703\u5f97\u5230\u9000\u7a05\u3002\u6263\u5f97\u592a\u5c11\uff1f\u60a8\u9700\u8981\u652f\u4ed8\u5dee\u984d\u3002<\/p>\n\n\n\n<p><strong>\u60a8\u53ef\u80fd\u4ecd\u9700\u63d0\u4ea4<\/strong> \u5982\u679c\u60a8\u6709\u5176\u4ed6\u6536\u5165\u3001\u91cd\u8981\u7684\u6263\u9664\u9805\u76ee\uff0c\u6216\u662f\u60a8\u7684\u96c7\u4e3b\u6c92\u6709\u6b63\u78ba\u8655\u7406\u6240\u6709\u4e8b\u9805\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u975e\u5c45\u6c11\uff1a20% \u9810\u6263\u7a05<\/strong><\/h2>\n\n\n\n<p>\u975e\u5370\u5c3c\u5c45\u6c11\u7684\u6536\u5165\u9808\u7e73\u7d0d 20% \u9810\u6263\u7a05\u3002\u9019\u5c0d\u975e\u5370\u5c3c\u5c45\u6c11\u7684\u5f71\u97ff\u5f88\u5927\uff0c\u56e0\u70ba\u5b83\u662f\u6839\u64da\u7e3d\u6536\u5165\u8a08\u7b97\u7684\uff0c\u4e0d\u80fd\u6263\u9664\u4efb\u4f55\u8cbb\u7528\u3002\u5c0d\u65bc\u67d0\u4e9b\u5546\u696d\u6d3b\u52d5\uff0c\u7e3d\u71df\u696d\u984d\u6c7a\u5b9a\u4e86\u975e\u5c45\u6c11\u7684\u7a05\u57fa\u3002<\/p>\n\n\n\n<p><strong>\u53d7 PPh 26 \u898f\u9650\u7684\u6536\u5165\u5305\u62ec<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4f86\u81ea\u5370\u5c3c\u516c\u53f8\u7684\u85aa\u8cc7<\/li>\n\n\n\n<li>\u5370\u5c3c\u5ba2\u6236\u652f\u4ed8\u7684\u8aee\u8a62\u8cbb\u7528<\/li>\n\n\n\n<li>\u5370\u5c3c\u623f\u5730\u7522\u7684\u79df\u91d1\u6536\u5165<\/li>\n\n\n\n<li>\u4f86\u81ea\u5370\u5c3c\u4f7f\u7528\u8005\u7684\u7248\u7a05<\/li>\n\n\n\n<li>\u5370\u5c3c\u516c\u53f8\u7684\u80a1\u5229<\/li>\n<\/ul>\n\n\n\n<p><strong>\u7a05\u52d9\u689d\u7d04\u53ef\u63d0\u4f9b\u5354\u52a9\u3002<\/strong> \u8a31\u591a\u5354\u5b9a\u6703\u5c07 20% \u7a05\u7387\u964d\u4f4e\u81f3\u8f03\u5408\u7406\u7684\u6c34\u5e73\uff0c\u901a\u5e38\u70ba 10-15% (\u8996\u6536\u5165\u985e\u578b\u548c\u60a8\u7684\u6bcd\u570b\u800c\u5b9a)\u3002\u5373\u4f7f\u6bcd\u570b\u8207\u5370\u5c3c\u7c3d\u8a02\u4e86\u7a05\u52d9\u5354\u5b9a\uff0c\u975e\u5c45\u6c11\u4ecd\u5fc5\u9808\u5c31\u5370\u5c3c\u4f86\u6e90\u6536\u5165\u7e73\u7a05\u3002<\/p>\n\n\n\n<p><strong>e-SKD \u6d41\u7a0b<\/strong> \u53ef\u8b93\u60a8\u9810\u5148\u7372\u5f97\u689d\u7d04\u532f\u7387\uff0c\u800c\u4e0d\u662f\u5148\u652f\u4ed8 20% \u518d\u7533\u8acb\u9000\u6b3e\u3002\u60a8\u7684\u5370\u5c3c\u4ed8\u6b3e\u4eba\u5fc5\u9808\u5728\u4ed8\u6b3e\u7d66\u60a8\u4e4b\u524d\u7dda\u4e0a\u7533\u8acb\u3002\u5982\u679c\u6c92\u6709 e-SKD \u7684\u6838\u51c6\uff0c\u4ed6\u5011\u5fc5\u9808\u5168\u984d\u6263\u7559 20%\u3002<\/p>\n\n\n\n<p><strong>\u5e38\u898b\u932f\u8aa4\uff1a<\/strong> \u5047\u8a2d\u4ed8\u6b3e\u4eba\u77e5\u9053\u689d\u7d04\u3002\u8a31\u591a\u5370\u5c3c\u516c\u53f8\u9810\u8a2d\u70ba 20%\uff0c\u9664\u975e\u60a8\u7279\u5225\u8981\u6c42\u689d\u7d04\u8655\u7406\uff0c\u4e26\u5354\u52a9\u4ed6\u5011\u5b8c\u6210 e-SKD \u7a0b\u5e8f\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u81ea\u50f1\u4eba\u58eb\u8207\u5c0f\u578b\u4f01\u696d (UMKM)<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"536\" src=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-business-1024x536.jpg\" alt=\"Businessman reading a financial newspaper, symbolizing corporate income tax in Indonesia.\" class=\"wp-image-38516\" srcset=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-business-1024x536.jpg 1024w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-business-64x33.jpg 64w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-business-300x157.jpg 300w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-business-768x402.jpg 768w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-business-18x9.jpg 18w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-business-600x314.jpg 600w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/income-tax-indonesia-business.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>2025 \u5e74\uff0c\u5370\u5c3c\u7684\u5c0f\u578b\u4f01\u696d\u53ef\u4ee5\u5728\u5169\u7a2e\u7a05\u5236\u4e2d\u9078\u64c7\u4e00\u7a2e\u3002<\/p>\n\n\n\n<p><strong>0.5% \u7684\u6700\u7d42\u7a05<\/strong> \u9069\u7528\u65bc\u5e74\u71df\u696d\u984d (\u7e3d\u71df\u696d\u984d) \u4f4e\u65bc\u6bcf\u5e74 48 \u5104 IDR \u7684\u4f01\u696d\u3002\u60a8\u6bcf\u6708\u652f\u4ed8\u7e3d\u71df\u696d\u984d\u7684 0.5%\uff1b\u5c31\u662f\u9019\u6a23\u3002\u6c92\u6709\u6263\u7a05\uff0c\u6c92\u6709\u8907\u96dc\u7684\u8a08\u7b97\u3002<\/p>\n\n\n\n<p><strong>\u6b64\u7cfb\u7d71\u6709\u5176\u9650\u5236\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u500b\u4eba\u7d0d\u7a05\u4eba\u53ef\u4f7f\u7528\u81f3 2026 \u5e74 1 \u6708 (OP UMKM)<\/li>\n\n\n\n<li>\u4e00\u751f\u4e2d\u6700\u591a\u53ef\u4f7f\u7528 7 \u5e74<\/li>\n\n\n\n<li>\u50c5\u6db5\u84cb\u570b\u5167\u6536\u5165<\/li>\n\n\n\n<li>\u60a8\u7121\u6cd5\u7533\u7d22\u71df\u696d\u8cbb\u7528<\/li>\n<\/ul>\n\n\n\n<p><strong>\u7bc4\u4f8b\uff1a<\/strong> \u4e00\u5bb6\u5c0f\u578b\u9910\u5ef3\u6bcf\u6708\u8cfa\u53d6 1 \u5104 IDR\u3002\u4ed6\u5011\u8981\u7e73\u7d0d 500,000 IDR \u7684\u7a05\u91d1 (100M \u00d7 0.5%)\u3002\u5373\u4f7f\u98df\u54c1\u6210\u672c\u3001\u79df\u91d1\u548c\u5de5\u8cc7\u7e3d\u8a08\u70ba 8000 \u842c IDR\uff0c\u4ed6\u5011\u4ecd\u9700\u70ba 1 \u5104 IDR \u5168\u984d\u7e73\u7a05\u3002<\/p>\n\n\n\n<p><strong>\u5e38\u898f\u5236\u5ea6<\/strong> \u53ef\u8b93\u60a8\u6263\u9664\u5408\u6cd5\u7684\u71df\u696d\u8cbb\u7528\uff0c\u4f46\u9700\u8981\u59a5\u5584\u8a18\u5e33\u3002\u60a8\u5fc5\u9808\u4f9d\u6de8\u5229\u7e73\u7d0d\u4e00\u822c\u6240\u5f97\u7a05\u7387\uff0c\u4e26\u4e14\u5fc5\u9808\u6bcf\u6708\u5206\u671f\u7e73\u7d0d (PPh 25)\u3002\u8a3b\u518a\u589e\u503c\u7a05 (VAT) \u7684\u4f01\u696d\u5fc5\u9808\u9075\u5b88\u984d\u5916\u7684\u7533\u5831\u8981\u6c42\u3002<\/p>\n\n\n\n<p><strong>\u4ea4\u63db\u7cfb\u7d71<\/strong> \u5141\u8a31\uff0c\u4f46\u9700\u8981\u8b39\u614e\u7684\u6642\u9593\u5b89\u6392\u548c\u6587\u4ef6\u8a18\u9304\u3002\u900f\u904e\u5728\u5370\u5c3c\u7684\u5e38\u8a2d\u6a5f\u69cb\u71df\u904b\u7684\u5916\u570b\u516c\u53f8\u9808\u9075\u5b88\u4e00\u822c\u6240\u5f97\u7a05\u5236\u5ea6\uff0c\u4e26\u53ef\u80fd\u88ab\u6b78\u985e\u70ba\u516c\u53f8\u7d0d\u7a05\u4eba\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u8cc7\u672c\u6536\u76ca\u7a05<\/strong><\/h2>\n\n\n\n<p>\u5370\u5c3c\u7684\u8cc7\u672c\u6536\u76ca\u7a05\u9069\u7528\u65bc\u51fa\u552e\u623f\u5730\u7522\u3001\u80a1\u7968\u6216\u50b5\u5238\u7b49\u8cc7\u7522\u800c\u7372\u5229\u7684\u60c5\u6cc1\u3002\u60a8\u6240\u652f\u4ed8\u7684\u7a05\u7387\u53d6\u6c7a\u65bc\u8cc7\u7522\u985e\u578b\u4ee5\u53ca\u60a8\u7684\u7a05\u52d9\u5c45\u6c11\u6216\u975e\u5c45\u6c11\u8eab\u4efd\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1.\u8ca1\u7522\uff08\u571f\u5730\u8207\u5efa\u7bc9\u7269\uff09<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u6700\u7d42\u7a05\u7387\uff1a<\/strong> \u7e3d\u8f49\u79fb\u50f9\u503c\u7684 2.5%\u3002<\/li>\n\n\n\n<li><strong>\u7279\u5225\u512a\u60e0\u50f9\uff1a<\/strong> 1% \u9069\u7528\u65bc\u67d0\u4e9b\u7c21\u55ae\u6216\u4f4e\u6210\u672c\u4f4f\u623f\u65b9\u6848\u3002<\/li>\n\n\n\n<li><strong>\u7cfb\u5217\uff1a<\/strong> \u5fc5\u9808\u7e73\u7a05 <strong>\u5728\u5730\u5951\u5b98\u54e1 (PPAT) \u9762\u524d<\/strong> \u53ef\u4ee5\u8655\u7406\u8f49\u79fb\u3002<\/li>\n\n\n\n<li><strong>\u8c41\u514d\uff1a<\/strong> \u7e7c\u627f\u3001\u67d0\u4e9b\u5bb6\u5ead\u8d08\u8207\u3001\u4ee5\u53ca\u653f\u5e9c\u8a08\u756b\u4e0b\u7684\u8f49\u79fb\uff0c\u90fd\u53ef\u80fd\u7b26\u5408\u8c41\u514d\u8cc7\u683c\u3002<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2.\u4e0a\u5e02\u80a1\u7968\uff08\u5728\u5370\u5c3c\u8b49\u5238\u4ea4\u6613\u6240\u4e0a\u5e02\uff09<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u6700\u7d42\u7a05\u7387\uff1a<\/strong> \u6bcf\u6b21\u92b7\u552e\u7e3d\u503c\u7684 0.1%\u3002<\/li>\n\n\n\n<li><strong>\u5275\u59cb\u4eba\u80a1\u7968\uff1a<\/strong> \u984d\u5916\u7684 <strong>0.5%<\/strong> \u9069\u7528\u65bc\u5275\u8fa6\u4eba\u5728\u9996\u6b21\u516c\u958b\u52df\u80a1\u5f8c\u9996\u6b21\u51fa\u552e\u80a1\u7968\u6642\u3002<\/li>\n\n\n\n<li><strong>\u7cfb\u5217\uff1a<\/strong> \u900f\u904e\u4ea4\u63db\u7cfb\u7d71\u81ea\u52d5\u6263\u7559\u3002<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3.\u975e\u4e0a\u5e02\u80a1\u4efd\u53ca\u5176\u4ed6\u8cc7\u7522<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6536\u76ca\u4f86\u81ea <strong>\u79c1\u4eba\u516c\u53f8\u80a1\u4efd<\/strong> \u6216\u5176\u4ed6\u8cc7\u7522\u70ba <strong>\u4e0d\u9808\u7e73\u7d0d\u6700\u7d42\u7a05<\/strong>.<\/li>\n\n\n\n<li>\u53cd\u4e4b\uff0c\u5b83\u5011\u6703\u88ab\u5217\u5165\u6b63\u5e38\u7684\u61c9\u8ab2\u7a05\u6536\u5165\uff0c\u4e26\u4f9d\u4e0b\u5217\u7a05\u7387\u8ab2\u7a05 <strong>\u500b\u4eba\u7d2f\u9032\u5229\u7387<\/strong> \u6216 <strong>\u4f01\u696d\u6240\u5f97\u7a05\u7a05\u7387<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p><strong>\u7d0d\u7a05\u4eba\u7684\u4e3b\u8981\u6ce8\u610f\u4e8b\u9805\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4ed4\u7d30\u6aa2\u67e5\u60a8\u7684\u4ea4\u6613\u662f\u5426\u5728 <strong>\u6700\u7d42\u7a05\u5236<\/strong> (flat % on gross) \u6216 <strong>\u6b63\u5e38\u6536\u5165\u5236\u5ea6<\/strong> (\u7d2f\u9032\u6263\u6b3e\uff09\u3002<\/li>\n\n\n\n<li>\u5c0d\u65bc\u7269\u696d\u92b7\u552e\uff0c\u8acb\u9810\u5148\u505a\u597d 2.5% \u7684\u9810\u7b97 - \u7121\u9700\u4ed8\u6b3e\u6191\u8b49\uff0c\u7121\u9700\u8f49\u5e33\u3002<\/li>\n\n\n\n<li>\u5c0d\u65bc IDX \u6295\u8cc7\u8005\uff0c\u8acb\u4fdd\u7559\u7d93\u7d00\u4eba\u6536\u64da\u4f5c\u70ba\u9810\u6263 0.1% \u7684\u8b49\u64da\u3002<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u4f01\u696d\u6240\u5f97\u7a05\uff08\u5feb\u901f\u6982\u8ff0\uff09<\/strong><\/h2>\n\n\n\n<p>\u5370\u5c3c\u7684\u6a19\u6e96\u516c\u53f8\u6240\u5f97\u7a05\u7387\u70ba 22%\uff0c\u9069\u7528\u65bc\u570b\u5167\u7d0d\u7a05\u4eba\u4ee5\u53ca\u5728\u5370\u5c3c\u8a2d\u6709\u6c38\u4e45\u71df\u696d\u64da\u9ede\u7684\u5916\u570b\u516c\u53f8\u3002\u64c1\u6709\u81f3\u5c11 40% \u516c\u773e\u6240\u6709\u6b0a\u7684\u5408\u683c\u4e0a\u5e02\u516c\u53f8\u7e73\u7d0d 19% \u7684\u6e1b\u514d\u4f01\u696d\u6240\u5f97\u7a05\u7a05\u7387\u3002<\/p>\n\n\n\n<p><strong>\u5c0f\u578b\u516c\u53f8<\/strong> \u5e74\u6536\u5165\u4f4e\u65bc 500 \u5104\u5370\u5c3c\u76fe\u7684\u516c\u53f8\u7d0d\u7a05\u4eba\uff0c\u5176\u6536\u5165\u7684\u524d 48 \u5104\u5370\u5c3c\u76fe\u53ef\u4eab\u6709 50% \u6240\u5f97\u7a05\u6e1b\u514d\u3002<\/p>\n\n\n\n<p><strong>\u9810\u6263\u7a05\u4f7f\u4f9b\u61c9\u5546\u4ed8\u6b3e\u8b8a\u5f97\u8907\u96dc\u3002<\/strong> \u7576\u5370\u5c3c\u516c\u53f8\u5411\u670d\u52d9\u4f9b\u61c9\u5546\u4ed8\u6b3e\u6642\uff0c\u901a\u5e38\u5fc5\u9808\u9810\u6263PPh 23\uff08\u5927\u90e8\u5206\u670d\u52d9\u70ba2%\uff09\u6216PPh 26\uff08\u975e\u5c45\u6c11\u70ba20%\uff09\u3002\u652f\u4ed8\u7d66\u5916\u570b\u516c\u53f8\u7684\u6b3e\u9805\u53ef\u80fd\u9700\u8981\u984d\u5916\u7684\u9810\u6263\u898f\u5b9a\u3002\u9019\u4e9b\u4ed8\u6b3e\u53ef\u62b5\u92b7\u6536\u6b3e\u4eba\u7684\u5e74\u5ea6\u7a05\u52d9\u8ca0\u64d4\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u6700\u7d42\u7a05\uff1a\u5c0d\u60a8\u7684\u610f\u7fa9<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"536\" src=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/final-income-tax-indonesia-1024x536.jpg\" alt=\"Stock market digital board with numbers and share prices, illustrating capital gains tax in Indonesia.\" class=\"wp-image-38517\" srcset=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/final-income-tax-indonesia-1024x536.jpg 1024w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/final-income-tax-indonesia-64x33.jpg 64w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/final-income-tax-indonesia-300x157.jpg 300w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/final-income-tax-indonesia-768x402.jpg 768w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/final-income-tax-indonesia-18x9.jpg 18w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/final-income-tax-indonesia-600x314.jpg 600w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/final-income-tax-indonesia.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u5370\u5c3c\u9069\u7528 <strong>\u6700\u7d42\u6240\u5f97\u7a05<\/strong> \u9069\u7528\u65bc\u67d0\u4e9b\u985e\u578b\u7684\u6536\u5165\u3002\u9019\u610f\u5473\u8457\u7a05\u6b3e\u6703\u5728\u6e90\u982d\u9810\u6263\uff0c\u60a8\u4e0d\u9700\u8981\u91cd\u65b0\u8a08\u7b97\u6216\u5c07\u5176\u7d0d\u5165\u5e74\u5ea6\u5831\u7a05\u8868\u3002\u4ee5\u4e0b\u662f 2025 \u5e74\u7684\u4e3b\u8981\u985e\u5225\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u80a1\u5229<\/strong><strong><br><\/strong>\u5c45\u6c11\u500b\u4eba\u6536\u5230\u7684\u570b\u5167\u80a1\u5229\u53ef\u4ee5 <strong>\u514d\u6240\u5f97\u7a05<\/strong> \u5982\u679c\u5b83\u5011\u5728\u5370\u5c3c\u518d\u6295\u8cc7\uff0c\u4e26\u6839\u64da PMK-18\/2021 \u6b63\u78ba\u5831\u544a\u3002\u5982\u679c\u672a\u9032\u884c\u518d\u6295\u8cc7\uff0c\u5247\u901a\u5e38\u6703\u88ab\u7f70\u6b3e\u3002 <strong>\u6700\u7d42 10% \u7a05<\/strong>.\u5916\u570b\u80a1\u5229\u82e5\u5728\u570b\u5167\u518d\u6295\u8cc7\uff0c\u4e5f\u53ef\u80fd\u7b26\u5408\u514d\u7a05\u8cc7\u683c\uff1b\u5426\u5247\uff0c\u53ef\u80fd\u6703\u6839\u64da\u4e00\u822c\u898f\u5247\u8ab2\u7a05\u3002<\/li>\n\n\n\n<li><strong>\u9280\u884c\u5b58\u6b3e\u5229\u606f<\/strong><strong><br><\/strong>\u5728\u5370\u5c3c\u9280\u884c\u7684\u5132\u84c4\u548c\u5b58\u6b3e\u6240\u8cfa\u53d6\u7684\u5229\u606f\u9808\u7e73\u7d0d\u5229\u606f\u7a05\u3002 <strong>\u6700\u7d42 20% \u9810\u6263\u7a05<\/strong>.<\/li>\n\n\n\n<li><strong>\u4e0a\u5e02\u80a1\u7968<\/strong><strong><br><\/strong>\u5728\u5370\u5c3c\u8b49\u5238\u4ea4\u6613\u6240(IDX)\u8ca9\u552e\u80a1\u7968\u9808\u7b26\u5408\u4ee5\u4e0b\u689d\u4ef6 <strong>\u6700\u7d42 0.1% \u7a05<\/strong> \u7e3d\u552e\u50f9\u3002\u5275\u8fa6\u4eba\u51fa\u552e\u5176\u521d\u59cb\u80a1\u4efd\u6703\u7522\u751f\u984d\u5916\u7684 <strong>0.5% \u7a05<\/strong> \u5728\u8655\u7f6e\u6642\u3002<\/li>\n\n\n\n<li><strong>\u8ca1\u7522\u8f49\u8b93<\/strong><strong><br><\/strong>\u571f\u5730\u548c\u5efa\u7bc9\u7269\u7684\u92b7\u552e\u6216\u8f49\u8b93\u9808\u7b26\u5408\u4ee5\u4e0b\u689d\u4ef6 <strong>\u6700\u7d42 2.5% \u7a05<\/strong> \u8f49\u8b93\u50f9\u503c\uff08\u6e1b\u81f3 <strong>1%<\/strong> \u67d0\u4e9b\u5ec9\u79df\u623f\uff09\u3002\u5fc5\u9808\u5148\u7e73\u7d0d\u6b64\u7a05\uff0c\u624d\u80fd\u5728\u571f\u5730\u5c40\u8a3b\u518a\u5951\u7d04\u3002<\/li>\n<\/ul>\n\n\n\n<p><strong>\u70ba\u4f55\u91cd\u8981<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u7121\u91cd\u8907\u5831\u544a\uff1a<\/strong> \u4e00\u65e6\u9810\u6263\u4e86\u6700\u7d42\u7a05\uff0c\u7fa9\u52d9\u5c31\u5b8c\u6210\u4e86\uff0c\u60a8\u5c31\u4e0d\u9700\u8981\u5c07\u9019\u7b46\u6536\u5165\u5217\u5165\u5e74\u5ea6\u7533\u5831\u8868\u4e2d\u3002<\/li>\n\n\n\n<li><strong>\u7b26\u5408\u898f\u5b9a\u7684\u8b49\u660e\uff1a<\/strong> \u7d93\u5e38\u6536\u96c6\u4e26\u4fdd\u5b58 <strong>\u9810\u6263\u55ae (bukti potong)<\/strong> \u4f5c\u70ba\u4ed8\u6b3e\u6191\u8b49\u3002<\/li>\n\n\n\n<li><strong>\u80a1\u606f\u8c41\u514d\uff1a<\/strong> \u5982\u679c\u60a8\u60f3\u7533\u8acb\u8c41\u514d\uff0c\u60a8\u5fc5\u9808 <strong>\u5728\u5370\u5c3c\u9032\u884c\u518d\u6295\u8cc7\uff0c\u4e26\u63d0\u4ea4\u6240\u9700\u7684\u5831\u544a<\/strong>\u5426\u5247\uff0c\u7576\u5c40\u5c07\u63a1\u7528\u6700\u7d42\u7a05\u7387\u3002<\/li>\n\n\n\n<li><strong>\u8ca1\u7522\u8207\u80a1\u4efd\u8f49\u8b93\uff1a<\/strong> \u6700\u7d42\u7a05\u662f\u5408\u6cd5\u8f49\u8b93\u6240\u6709\u6b0a\u6216\u5728\u4ea4\u6613\u6240\u7d50\u7b97\u7684\u5148\u6c7a\u689d\u4ef6\u3002<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u8a3b\u518a\u3001\u7533\u5831\u8207\u4ed8\u6b3e<\/strong><\/h2>\n\n\n\n<p><strong>\u53d6\u5f97\u60a8\u7684\u7a05\u865f\uff1a<\/strong> \u81ea 2024 \u5e74 7 \u6708 1 \u65e5\u63a8\u51fa 16 \u4f4d\u6578\u7cfb\u7d71\u4ee5\u4f86\uff0c\u5370\u5c3c\u5c45\u6c11\u4e00\u76f4\u4f7f\u7528\u5176 NIK\uff08\u570b\u6c11\u8eab\u4efd\u8b49\uff09\u4f5c\u70ba NPWP\u3002\u5916\u570b\u4eba\u4ecd\u6709\u7368\u7acb\u7684 NPWP \u865f\u78bc\u3002\u4f01\u696d\u73fe\u5728\u4f7f\u7528 NITKU\uff08\u53d6\u4ee3 NPWP cabang\uff09\u9032\u884c\u5206\u516c\u53f8\u8a3b\u518a\u3002<\/p>\n\n\n\n<p><strong>\u8a3b\u518a\u4ee5\u53d6\u5f97\u7dda\u4e0a\u5b58\u53d6\u6b0a\uff1a<\/strong> \u5f9e\u4efb\u4f55\u7a05\u52d9\u5c40\u6216\u900f\u904e DJP Online \u7db2\u7ad9\u53d6\u5f97 EFIN\uff08\u96fb\u5b50\u7533\u5831\u8b58\u5225\u865f\u78bc\uff09\u3002<\/p>\n\n\n\n<p><strong>\u9078\u64c7\u60a8\u7684\u5e73\u53f0\uff1a<\/strong> DJP Online \u63d0\u4f9b\u96fb\u5b50\u5831\u7a05\uff08\u5b8c\u6574\u5831\u7a05\u8868\uff09\u548c\u96fb\u5b50\u8868\u683c\uff08\u7c21\u5316\u8868\u683c\uff09\u3002\u5927\u591a\u6578\u500b\u4eba\u4f7f\u7528\u96fb\u5b50\u5831\u7a05\u3002<\/p>\n\n\n\n<p><strong>\u95dc\u9375\u671f\u9650\uff1a<\/strong><\/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>\u61c9\u4ed8\u6b3e\u9805<\/strong><\/td><td><strong>\u7533\u8acb\u5230\u671f\u65e5<\/strong><\/td><\/tr><tr><td>\u500b\u4eba\u56de\u5831<\/td><td>3\u670831\u65e5<\/td><td>3\u670831\u65e5<\/td><\/tr><tr><td>\u4f01\u696d\u56de\u5831<\/td><td>4\u670830\u65e5<\/td><td>4\u670830\u65e5<\/td><\/tr><tr><td>PPh \u9810\u6263 (21\/23\/26)<\/td><td>\u4e0b\u6708 10 \u65e5<\/td><td>\u4e0b\u6708 20 \u65e5<\/td><\/tr><tr><td>\u589e\u503c\u7a05<\/td><td>\u4e0b\u500b\u6708\u5e95<\/td><td>\u4e0b\u500b\u6708\u5e95<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>\u9072\u4ea4\u7f70\u91d1\uff1a<\/strong> \u500b\u4eba 100,000 IDR\uff0c\u516c\u53f8\u66f4\u591a\u3002<\/p>\n\n\n\n<p><strong>\u7cfb\u7d71\u554f\u984c\uff1a<\/strong> 2025 \u5e74 DJP \u6838\u5fc3\u7cfb\u7d71\u5347\u7d1a\u9020\u6210\u6545\u969c\u3002\u5982\u679c\u4e3b\u5165\u53e3\u7db2\u7ad9\u767c\u751f\u6545\u969c\uff0c\u8acb\u5617\u8a66\u4f7f\u7528\u5099\u4efd\u7cfb\u7d71\u6216\u5230\u7a05\u5c40\u5b58\u6a94\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u8981\u4fdd\u5b58\u7684\u6587\u4ef6<\/strong><\/h2>\n\n\n\n<p><strong>\u57fa\u672c\u8a18\u9304\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5de5\u4f5c\u5408\u7d04\u8207\u4fee\u8a02<\/li>\n\n\n\n<li>KITAS\/KITAP\uff08\u5c45\u4f4f\u8a31\u53ef\u8b49\uff09<\/li>\n\n\n\n<li>\u79df\u8cc3\u5354\u8b70<\/li>\n\n\n\n<li>\u6bcf\u6708\u85aa\u8cc7\u55ae<\/li>\n\n\n\n<li>\u689d\u7d04\u5229\u76ca\u7684 e-SKD \u8b49\u66f8<\/li>\n\n\n\n<li>\u96fb\u5b50\u6587\u4ef6\u63d0\u4ea4\u6536\u64da<\/li>\n\n\n\n<li>\u986f\u793a\u7a05\u6b3e\u652f\u4ed8\u7684\u9280\u884c\u7d50\u55ae<\/li>\n\n\n\n<li>\u5df2\u4ed8\u570b\u5916\u7a05\u91d1\u6587\u4ef6\uff08\u7528\u65bc\u62b5\u6263\uff09<\/li>\n\n\n\n<li>NITKU \u4fe1\u4ef6\uff08\u7528\u65bc\u5206\u884c\uff09<\/li>\n\n\n\n<li>Bukti potong unifikasi<\/li>\n\n\n\n<li>\u5982\u679c\u4f7f\u7528\u80a1\u5229\u8c41\u514d\uff0c\u5247\u9700\u63d0\u4f9b\u6295\u8cc7\u5be6\u73fe\u5831\u544a\u3002<\/li>\n<\/ul>\n\n\n\n<p><strong>\u5c08\u696d\u63d0\u793a\uff1a<\/strong> \u6383\u63cf\u6240\u6709\u8cc7\u6599\u3002\u5370\u5c3c\u7a05\u52d9\u5c40\u8d8a\u4f86\u8d8a\u63a5\u53d7\u6578\u4f4d\u8907\u672c\uff0c\u60a8\u6703\u5728\u5be9\u8a08\u6642\u611f\u6fc0\u81ea\u5df1\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2025 \u5e74\u6700\u65b0\u6d88\u606f<\/strong><\/h2>\n\n\n\n<p><strong>\u589e\u503c\u7a05\u589e\u52a0\u81f3 12%\uff1a<\/strong> \u6839\u64da\u6cd5\u5f8b\u898f\u5b9a\uff0c\u5370\u5c3c\u7684\u589e\u503c\u7a05\u65bc 2025 \u5e74 1 \u6708 1 \u65e5\u6b63\u5f0f\u5f9e 11% \u589e\u81f3 12%\u3002\u7136\u800c\uff0c\u653f\u5e9c\u63a1\u7528\u4e86\u7a05\u57fa\u8abf\u6574\u6a5f\u5236\uff0c\u56e0\u6b64\u5927\u90e8\u5206\u975e\u5962\u4f88\u54c1\u4ea4\u6613\u4ecd\u5be6\u969b\u627f\u64d4\u7d04 11%\uff0812% \u7528\u65bc\u8abf\u6574\u61c9\u7a05\u7a05\u57fa\uff09\u3002\u76f8\u8f03\u4e4b\u4e0b\uff0c\u5962\u4f88\u54c1\u548c\u670d\u52d9\u5247\u8981\u8ca0\u64d4\u5168\u90e8\u7684 12% 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