{"id":1307,"date":"2023-12-21T18:00:32","date_gmt":"2023-12-21T09:00:32","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/indonesia\/?page_id=1307"},"modified":"2026-02-20T13:47:42","modified_gmt":"2026-02-20T04:47:42","slug":"accounting-taxation","status":"publish","type":"page","link":"https:\/\/kuno-cpa.co.jp\/indonesia\/accounting-taxation\/","title":{"rendered":"\u4f1a\u8a08\u30fb\u7a0e\u52d9"},"content":{"rendered":"\n<p style=\"text-align: center;\"><strong><span style=\"font-family: 'times new roman', times, serif; font-size: 36pt; color: #b61818;\">\u4f1a\u8a08\u30fb\u7a0e\u52d9<\/span><\/strong><\/p>\n\n\n\n<h1><span style=\"font-size: 24pt; font-family: 'times new roman', times, serif; color: #993300;\"><b>1\uff0e\u4f1a\u8a08\u5236\u5ea6<\/b><\/span><\/h1>\n\n\n\n<p><span style=\"font-weight: 400; font-size: 12pt; font-family: 'times new roman', times, serif; color: 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2025\u5e74\u3088\u308a\u3001OSS\uff08\u30aa\u30f3\u30e9\u30a4\u30f3\u30fb\u30b7\u30f3\u30b0\u30eb\u30fb\u30b5\u30d6\u30df\u30c3\u30b7\u30e7\u30f3\uff09\u30b7\u30b9\u30c6\u30e0\u3092\u901a\u3058\u3066\u3001\u6295\u8cc7\u6d3b\u52d5\u5831\u544a\u66f8\uff08LKPM\uff09\u3068\u8ca1\u52d9\u8af8\u8868\u306e\u30c7\u30fc\u30bf\u6574\u5408\u6027\u304c\u3088\u308a\u53b3\u3057\u304f\u30c1\u30a7\u30c3\u30af\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt; font-family: 'times new roman', times, serif; color: #000000;\">\u30fb\u78ba\u5b9a\u7533\u544a\uff1a \u6c7a\u7b97\u65e5\u304b\u30894\u30ab\u6708\u4ee5\u5185\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt; font-family: 'times new roman', times, serif; color: #000000;\">\u30fb\u682a\u4e3b\u7dcf\u4f1a\uff08GMS\uff09\uff1a 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\u8fd1\u5e74\u3001\u76e3\u67fb\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u5f53\u5c40\uff08\u8ca1\u52d9\u7701\u516c\u8a8d\u4f1a\u8a08\u58eb\u76e3\u8996\u5c40\uff1aPPPK\uff09\u306e\u76e3\u7763\u304c\u5f37\u5316\u3055\u308c\u3001\u5f62\u5f0f\u7684\u306a\u76e3\u67fb\u5831\u544a\u66f8\u306f\u53d7\u7406\u3055\u308c\u306a\u3044\u30b1\u30fc\u30b9\u304c\u5897\u3048\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt; font-family: 'times new roman', times, serif; color: #000000;\">\u5b9f\u52d9\u7684\u9632\u6ce2\u5824\u306e\u5fc5\u8981\u6027\uff1a \u300c\u76e3\u67fb\u6e08\u307f\u300d\u3067\u3042\u3063\u3066\u3082\u3001\u5185\u5bb9\u304cSAK-EP\u306b\u6e96\u62e0\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u5426\u8a8d\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002\u5f0a\u793e\u306f\u3001\u73fe\u5730\u306e\u76e3\u67fb\u6cd5\u4eba\u304c\u8cb4\u793e\u306e\u30d3\u30b8\u30cd\u30b9\u5b9f\u614b\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3066\u3044\u308b\u304b\u3092\u76e3\u8996\u3057\u3001\u4e0d\u5f53\u306a\u6307\u6458\u306b\u5bfe\u3057\u3066\u306f\u8ad6\u7406\u7684\u306b\u5bfe\u5fdc\u3057\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span style=\"font-family: 'times new roman', times, serif;\"><span style=\"color: #993300;\"><strong>6\uff0e<\/strong><\/span><span style=\"color: #993300;\"><b>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u7a0e\u52d9<\/b><\/span><\/span><\/h2>\n\n\n\n<p><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif; color: #000000;\">2025\u5e74\u306e\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u7a0e\u52d9\u306f\u3001\u6b74\u53f2\u7684\u306a\u8ee2\u63db\u70b9\u3092\u8fce\u3048\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif; color: #000000;\">2025\u5e741\u6708\u3088\u308a\u672c\u683c\u904b\u7528\u304c\u958b\u59cb\u3055\u308c\u305f\u6b21\u4e16\u4ee3\u7a0e\u52d9\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u300c\u30b3\u30a2\u30bf\u30c3\u30af\u30b9\uff08Core Tax Administration System\uff09\u300d\u306b\u3088\u308a\u3001\u7a0e\u52d9\u884c\u653f\u306f\u5b8c\u5168\u306b\u30c7\u30b8\u30bf\u30eb\u5316\u3055\u308c\u307e\u3057\u305f\uff08\u8ca1\u52d9\u5927\u81e3\u898f\u5247PMK 81\/2024\uff09\u3002\u2028<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif; color: #000000;\">\u3053\u308c\u306b\u3088\u308a\u3001\u7d0d\u7a0e\u8005\u756a\u53f7\uff08NPWP\uff09\u3068\u4f4f\u6c11\u767b\u9332\u756a\u53f7\uff08NIK\uff09\u306e\u7d71\u5408\u304c\u5b8c\u4e86\u3057\u3001\u6cd5\u4eba\u30fb\u500b\u4eba\u3092\u554f\u308f\u305a\u3001\u767b\u9332\u3001\u7533\u544a\u3001\u7d0d\u7a0e\u3001\u9084\u4ed8\u3001\u3055\u3089\u306b\u306f\u7a0e\u52d9\u8abf\u67fb\u306e\u901a\u77e5\u307e\u3067\u304c\u5358\u4e00\u306e\u30c7\u30b8\u30bf\u30eb\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u4e0a\u3067\u5b8c\u7d50\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif; color: #000000;\">\u5f53\u5c40\u306b\u3088\u308b\u30c7\u30fc\u30bf\u306e\u628a\u63e1\u7cbe\u5ea6\u306f\u98db\u8e8d\u7684\u306b\u5411\u4e0a\u3057\u3066\u304a\u308a\u3001\u4f01\u696d\u306b\u306f\u3053\u308c\u307e\u3067\u4ee5\u4e0a\u306b\u300c\u7533\u544a\u5185\u5bb9\u3068\u5b9f\u614b\u306e\u6574\u5408\u6027\u300d\u304c\u53b3\u683c\u306b\u6c42\u3081\u3089\u308c\u308b\u6642\u4ee3\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<div style=\"height:47px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span style=\"font-family: 'times new roman', times, serif; color: #993300;\">7\uff0e<strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u9032\u51fa\u306b\u304b\u304b\u308f\u308b\u7a0e\u52d9<\/strong><\/span><\/h2>\n\n\n\n<p><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif; color: #000000;\">\u9032\u51fa\u5f62\u614b\uff08\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u3001\u652f\u5e97\u3001\u73fe\u5730\u6cd5\u4eba\uff09\u306e\u9078\u629e\u306f\u3001\u4f9d\u7136\u3068\u3057\u3066\u91cd\u8981\u306a\u610f\u601d\u6c7a\u5b9a\u9805\u76ee\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif; color: #000000;\">\u2028\u30fb\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\uff08KPPA\uff09\uff1a \u55b6\u696d\u6d3b\u52d5\u306f\u7981\u6b62\u3067\u3059\u304c\u3001\u30b3\u30a2\u30bf\u30c3\u30af\u30b9\u5c0e\u5165\u306b\u3088\u308a\u3001\u7d66\u4e0e\u6e90\u6cc9\uff08PPh21\uff09\u3084\u4e8b\u52d9\u6240\u8cc3\u501f\u6599\uff08PPh4(2)\uff09\u306e\u7533\u544a\u6f0f\u308c\u304c\u81ea\u52d5\u691c\u77e5\u3055\u308c\u3084\u3059\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u2028<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif; color: #000000;\">\u30fb\u652f\u5e97\uff08BUT\uff09\uff1a \u652f\u5e97\u5229\u76ca\u306b\u5bfe\u3059\u308b\u300c\u5206\u5c90\u70b9\u5229\u76ca\u7a0e\uff08Branch Profit Tax\uff09\u300d\u304c\u767a\u751f\u3057\u307e\u3059\u304c\u30012025\u5e74\u3088\u308a\u5168\u9762\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u65b0\u30fb\u65e5\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u79df\u7a0e\u6761\u7d04\u8b70\u5b9a\u66f8\u306b\u3088\u308a\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u4e0b\u3067\u7a0e\u7387\u304c\u8efd\u6e1b\u3055\u308c\u308b\u7b49\u306e\u6069\u6075\u304c\u3042\u308a\u307e\u3059\u3002\u2028<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif; color: #000000;\">\u30fb\u73fe\u5730\u6cd5\u4eba\uff08\u5b50\u4f1a\u793e\uff09\uff1a \u6a19\u6e96\u6cd5\u4eba\u7a0e\u7387\u306f22%\u3067\u3059\u3002\u5229\u76ca\u9084\u6d41\u6642\u306b\u306f\u3001\u79fb\u8ee2\u4fa1\u683c\u30c9\u30ad\u30e5\u30e1\u30f3\u30c8\uff08TPD\uff09\u306e\u6574\u5099\u304c\u300c\u3042\u308c\u3070\u671b\u307e\u3057\u3044\u300d\u30ec\u30d9\u30eb\u304b\u3089\u300c\u306a\u3051\u308c\u3070\u8ffd\u5fb4\u3092\u514d\u308c\u306a\u3044\u300d\u5fc5\u9808\u8981\u4ef6\u3078\u3068\u53b3\u683c\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<div style=\"height:47px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span style=\"font-family: 'times new roman', times, serif; color: #993300;\">8\uff0e<strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u56fd\u5185\u7a0e\u6cd5<\/strong><\/span><\/h2>\n\n\n\n<p><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif; color: #000000;\">2025\u5e74\u306e\u6700\u5927\u306e\u5909\u66f4\u70b9\u306f\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u306e\u6a19\u6e96\u7a0e\u7387\u304c12%\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u3053\u3068\u3067\u3059\uff082021\u5e74\u6cd5\u5f8b\u7b2c7\u53f7\u300cHPP\u6cd5\u300d\u304a\u3088\u3073\u65bd\u884c\u898f\u5247\uff09\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif; color: #000000;\">\u6cd5\u4eba\u6240\u5f97\u7a0e\uff1a \u539f\u5247\u4e00\u5f8b22%\u3067\u3059\u304c\u3001\u58f2\u4e0a\u9ad8500\u5104\u30eb\u30d4\u30a2\u4ee5\u4e0b\u306e\u4f01\u696d\u306b\u5bfe\u3059\u308b\u8efd\u6e1b\u7a0e\u7387\uff0811%\uff09\u306f\u7d99\u7d9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif; color: #000000;\">\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\uff1a 2025\u5e741\u67081\u65e5\u3088\u308a12%\u304c\u9069\u7528\u3002\u305f\u3060\u3057\u3001\u751f\u6d3b\u5fc5\u9700\u54c1\u3084\u516c\u5171\u30b5\u30fc\u30d3\u30b9\u306e\u4e00\u90e8\u306b\u306f\u975e\u8ab2\u7a0e\u3001\u307e\u305f\u306f\u5b9f\u52b9\u7a0e\u7387\u3092\u6291\u3048\u308b\u7279\u4f8b\u304c\u8a2d\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\uff08e-Faktur\uff09\u306e\u7ba1\u7406\u306b\u306f\u3088\u308a\u7d30\u304b\u306a\u5206\u985e\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u2028<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif;\"><span style=\"color: #000000;\">\u500b\u4eba\u6240\u5f97\u7a0e\uff1a NIK\u3068NPWP\u306e\u5b8c\u5168\u7d71\u5408\u306b\u3088\u308a\u3001\u5c45\u4f4f\u8005\u306e\u5168\u4e16\u754c\u6240\u5f97\u306e\u6355\u6349\u304c\u5f37\u5316\u3055\u308c\u307e\u3057\u305f\u3002\u7d66\u4e0e\u8a08\u7b97\uff08PPh21\uff09\u306b\u306f\u30012024\u5e74\u304b\u3089\u5c0e\u5165\u3055\u308c\u305fTER\uff08\u5e73\u5747\u5b9f\u52b9\u7a0e\u7387\uff09\u65b9\u5f0f\u304c\u5b9a\u7740\u3057\u3001\u6708\u6b21\u306e\u8a08\u7b97\u4e8b\u52d9\u306f\u7c21\u7d20\u5316\u3055\u308c\u305f\u3082\u306e\u306e\u3001\u5e74\u5ea6\u672b\u306e\u7cbe\u7b97\u7fa9\u52d9\u306f\u4f9d\u7136\u3068\u3057\u3066\u91cd\u8981\u3067\u3059\u3002<\/span><br \/><br \/><\/span><\/p>\n<h2 class=\"wp-block-heading\"><span style=\"font-family: 'times new roman', times, serif; color: #993300;\">9\uff0e<strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u7a0e\u52d9\u8abf\u67fb<\/strong><\/span><\/h2>\n<p><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif; color: #000000;\">\u73fe\u5728\u306e\u7a0e\u52d9\u8abf\u67fb\u306f\u3001\u30b3\u30a2\u30bf\u30c3\u30af\u30b9\u306b\u642d\u8f09\u3055\u308c\u305fAI\u306b\u3088\u308b\u300c\u81ea\u52d5\u30b9\u30af\u30ea\u30fc\u30cb\u30f3\u30b0\u300d\u304b\u3089\u59cb\u307e\u308a\u307e\u3059\u3002\u2028<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif; color: #000000;\">SP2DK\uff08\u8aac\u660e\u8981\u8acb\u66f8\uff09\uff1a \u5f53\u5c40\u306e\u30b7\u30b9\u30c6\u30e0\u5185\u3067\u30c7\u30fc\u30bf\u306e\u4e56\u96e2\uff08\u4f8b\uff1a\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3068VAT\u7533\u544a\u306e\u4e0d\u4e00\u81f4\uff09\u304c\u767a\u898b\u3055\u308c\u308b\u3068\u3001\u5373\u5ea7\u306b\u81ea\u52d5\u767a\u884c\u3055\u308c\u307e\u3059\u30022025\u5e74\u73fe\u5728\u3001\u3053\u306e\u56de\u7b54\u306e\u59a5\u5f53\u6027\u304c\u3001\u672c\u683c\u8abf\u67fb\uff08Audit\uff09\u3078\u306e\u79fb\u884c\u3092\u5de6\u53f3\u3059\u308b\u6700\u5927\u306e\u5206\u5c90\u70b9\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u2028<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif;\"><span style=\"color: #000000;\">\u9084\u4ed8\u7533\u8acb\uff1a 12%\u3078\u306eVAT\u5897\u7a0e\u306b\u4f34\u3044\u3001\u9084\u4ed8\u3092\u7533\u8acb\u3059\u308b\u4f01\u696d\u304c\u5897\u52a0\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u9084\u4ed8\u7533\u8acb\u306f\u300c100%\u8abf\u67fb\u5bfe\u8c61\u300d\u3068\u306a\u308b\u539f\u5247\u306b\u5909\u66f4\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><br \/><br \/><\/span><\/p>\n<h2 class=\"wp-block-heading\"><span style=\"font-family: 'times new roman', times, serif; color: #993300;\">10\uff0e<strong>\u6e90\u6cc9\u5fb4\u53ce\u5236\u5ea6<\/strong><\/span><\/h2>\n<p><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif; color: #000000;\">\u8907\u96d1\u591a\u5c90\u306b\u308f\u305f\u308b\u6e90\u6cc9\u5fb4\u53ce\u5236\u5ea6\u306f\u3001\u3059\u3079\u3066\u300ce-Bupot Unifikasi\uff08\u4e00\u5143\u5316\u96fb\u5b50\u6e90\u6cc9\u5fb4\u53ce\u7968\uff09\u300d\u30b7\u30b9\u30c6\u30e0\u3078\u7d71\u5408\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/p>\n<p>\u00a0<\/p>\n<p><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif; color: #000000;\">PPh 21\uff08\u7d66\u4e0e\uff09\u300122\uff08\u8f38\u5165\uff09\u300123\uff08\u30b5\u30fc\u30d3\u30b9\uff09\u300126\uff08\u56fd\u5916\u652f\u6255\uff09\u30014(2)\uff08\u6700\u7d42\u5206\u96e2\u8ab2\u7a0e\uff09\u306e\u3059\u3079\u3066\u304c\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u7ba1\u7406\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p>\u00a0<\/p>\n<p><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif;\"><span style=\"color: #000000;\">\u975e\u5c45\u4f4f\u8005\u3078\u306e\u652f\u6255\u3044\uff08PPh 26\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u79df\u7a0e\u6761\u7d04\u306e\u9069\u7528\u306b\u4e0d\u53ef\u6b20\u306a\u300c\u5c45\u4f4f\u8005\u8a3c\u660e\u66f8\uff08DGT Form\uff09\u300d\u306e\u30aa\u30f3\u30e9\u30a4\u30f3\u63d0\u51fa\u304c\u53b3\u683c\u5316\u3055\u308c\u3066\u304a\u308a\u3001\u624b\u7d9a\u304d\u306e\u9045\u6ede\u306f\u5373\u5ea7\u306b20%\u306e\u8ab2\u7a0e\u306b\u76f4\u7d50\u3057\u307e\u3059\u3002<\/span><br \/><br \/><\/span><\/p>\n<h2 class=\"wp-block-heading\"><span style=\"font-family: 'times new roman', times, serif; color: #993300;\">11\uff0e<strong>\u56fd\u969b\u7a0e\u52d9<\/strong><\/span><\/h2>\n<p><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif; color: #000000;\">2025\u5e74\u3088\u308a\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u3082\u30b0\u30ed\u30fc\u30d0\u30eb\u6700\u4f4e\u8ab2\u7a0e\uff0815%\uff09\u5236\u5ea6\u304c\u65bd\u884c\u3055\u308c\u307e\u3057\u305f\uff08\u8ca1\u52d9\u5927\u81e3\u898f\u5247PMK 136\/2024\uff09\u3002<\/span><\/p>\n<p>\u00a0<\/p>\n<p><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif; color: 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