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{"id":2089,"date":"2016-08-09T11:11:18","date_gmt":"2016-08-09T11:11:18","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/indonesia_blog\/%e7%b5%8c%e5%96%b6%e6%8c%87%e5%b0%8e%e6%96%99%e3%81%ae%e6%94%af%e6%89%95%e3%81%84%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6\/"},"modified":"2021-08-08T14:19:45","modified_gmt":"2021-08-08T14:19:45","slug":"indonesia-management-6","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/indonesia-management-6\/","title":{"rendered":"\u7d4c\u55b6\u6307\u5c0e\u6599\u306e\u652f\u6255\u3044\u306b\u3064\u3044\u3066"},"content":{"rendered":"<p align=\"left\">\u3000\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u99d0\u5728\u54e1\u306e\u5b89\u85e4\u3067\u3059\u3002<\/p>\n<p align=\"left\">&nbsp;<\/p>\n<p align=\"left\">\u304a\u5ba2\u69d8\u304b\u3089\u9802\u3044\u305fQ&#038;A\u306b\u3064\u3044\u3066\u3001\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p align=\"left\">&nbsp;<\/p>\n<p align=\"left\">\u3010\u8cea\u554f\u2460\u3011<\/p>\n<p align=\"left\">\u65e5\u672c\u672c\u793e\u4ed8\u306e\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u5b50\u4f1a\u793e\u5f79\u54e1\u304c\u884c\u3063\u3066\u3044\u308b\u30b5\u30dd\u30fc\u30c8\u3092\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u5b50\u4f1a\u793e\u3078\u7d4c\u55b6\u6307\u5c0e\u6599\u3068\u3057\u3066\u8acb\u6c42\u3059\u308b\u4e88\u5b9a\u3067\u3059\u3002\u3053\u306e\u5834\u5408\u306e\u7a0e\u91d1\u306f\u3069\u3046\u306a\u308a\u307e\u3059\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p align=\"left\">&nbsp;<\/p>\n<p align=\"left\">\u3010\u56de\u7b54\u2460\u3011<\/p>\n<p align=\"left\">\u7d4c\u55b6\u6307\u5c0e\u6599\u306b\u3064\u3044\u3066\u306f\u3001PPH26\uff08\u6d77\u5916\u30b5\u30fc\u30d3\u30b9\u306b\u304b\u304b\u308b\u6e90\u6cc9\u7a0e\uff0920\uff05\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p align=\"left\">\u305d\u306e\u4ed6\u3001\u30aa\u30d5\u30b7\u30e7\u30a2VAT10\uff05\u3082\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p align=\"left\">&nbsp;<\/p>\n<p align=\"left\">Article 26 paragraph (1) letter d, Income Tax Law :<\/p>\n<p align=\"left\">The following income, in whatever name and form, paid, apportioned to be paid, or on the due date of payment by a government institution, resident taxable entity, a person who organizes activities , permanent establishment, or a representatives of a non-resident company to a non-resident Taxpayer other than a permanent establishment in Indonesia, shall be subject to withholding tax of 20% (twenty percent) of the gross income:<\/p>\n<p align=\"left\">d. compensation in connection with services, works, and activities;<\/p>\n<p align=\"left\">&nbsp;<\/p>\n<p align=\"left\">\u65e5\u672c\u3068\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u79df\u7a0e\u6761\u7d04\u306b\u3064\u3044\u3066\u306f\u3001\u5229\u606f\u3001\u914d\u5f53\u3001\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u306b\u95a2\u3057\u3066\u306f\u3001\u7a0e\u7387\u304c\u512a\u9047\u3055\u308c\u3066\u304a\u308a\u3001\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u3068\u307f\u306a\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u554f\u984c\u3082\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3001\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u306f\u3001\u7279\u8a31\u4ef6\u3001\u5546\u6a19\u4ef6\u3001\u8457\u4f5c\u6a29\u7b49\u3001\u53d7\u3051\u8eab\u3067\u7279\u306b\u4f55\u3082\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u767a\u751f\u3059\u308b\u5bfe\u4fa1\u3001\u4e00\u65b9\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u7279\u5b9a\u306e\u85ac\u52d9\u63d0\u4f9b\u304c\u524d\u63d0\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u4e21\u8005\u306e\u533a\u5225\u306f\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u30b5\u30fc\u30d3\u30b9\u3082\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u306b\u542b\u3081\u79df\u7a0e\u6761\u7d04\u9069\u7528\u306e\u7a0e\u7387\uff0810\uff05\uff09\u306e\u307f\u306e\u7d0d\u4ed8\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u6307\u6458\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p align=\"left\">&nbsp;<\/p>\n<p align=\"right\">\u3010\u554f\u3044\u5408\u308f\u305b\u5148\u3011<\/p>\n<p align=\"right\">PT. Tokyo Consulting<\/p>\n<p align=\"right\">\u5b89\u85e4\u3000\u9ebb\u8863\uff08Ando Mai\uff09<\/p>\n<p align=\"right\"><a>ando.mai@tokyoconsultinggroup.com<\/a><\/p>\n<p> <a href=\"http:\/\/www.kuno-cpa.co.jp\/form\/\"><img decoding=\"async\" src=\"https:\/\/i0.wp.com\/blogimg.goo.ne.jp\/user_image\/25\/3e\/f87806814f508ad6c53afb0652df2969.jpg\" alt=\"\" border=\"0\" data-recalc-dims=\"1\" \/><\/a><span style=\"font-size: 14px;\">&nbsp;<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\u3000\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u99d0\u5728\u54e1\u306e\u5b89\u85e4\u3067\u3059\u3002 &nbsp; \u304a\u5ba2\u69d8\u304b\u3089\u9802\u3044\u305fQ&#038;A\u306b\u3064\u3044\u3066\u3001\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002 &nbsp; \u3010\u8cea\u554f\u2460\u3011 \u65e5\u672c\u672c\u793e\u4ed8\u306e\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u5b50\u4f1a\u793e\u5f79\u54e1\u304c\u884c\u3063\u3066\u3044\u308b\u30b5\u30dd\u30fc\u30c8\u3092\u30a4\u30f3\u30c9\u30cd [&hellip;]","protected":false},"author":1,"featured_media":3452,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_mi_skip_tracking":false,"jetpack_post_was_ever_published":false,"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true,"jetpack_social_options":[]},"categories":[29,27],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/indonesia_blog\/wp-content\/uploads\/2019\/05\/\u7a0e\u52d9.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/payc0T-xH","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/posts\/2089"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/comments?post=2089"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/posts\/2089\/revisions"}],"predecessor-version":[{"id":2730,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/posts\/2089\/revisions\/2730"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/media\/3452"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/media?parent=2089"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/categories?post=2089"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/tags?post=2089"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}