\u5e74\u6b21\u306e\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\uff5c\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u9032\u51fa\u30d6\u30ed\u30b0<\/h3>\n

\u3053\u3093\u306b\u3061\u306f\u3002
\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u62e0\u70b9(PT. Tokyo Consulting)\u306e\u6728\u6751\u3067\u3059\uff01<\/p>\n

\u672c\u65e5\u306f\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u5e74\u6b21\u306e\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u7c21\u5358\u306b\u3054\u8aac\u660e\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u306f\u57fa\u672c\u7684\u306b\u306f\u3001NET PROFIT\/LOSS (Before Tax)\u306b25\uff05\u306e\u6cd5\u4eba\u7a0e\u7387\u3092\u304b\u3051\u3066\u6cd5\u4eba\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n

\u305d\u3053\u304b\u3089\u3001\u6bce\u6708\u306e\u6cd5\u4eba\u7a0e\u306e\u4e88\u7d0d (PPH25)\u3092\u5dee\u3057\u5f15\u3044\u3066\u652f\u6255\u984d\u304c\u78ba\u5b9a\u3057\u307e\u3059\u3002
\n\u203b\u4e88\u7d0d\u306e\u91d1\u984d\u306f\u524d\u5e74\u306e\u6cd5\u4eba\u7a0e\u984d\u309212\u7b49\u5206\u3057\u305f\u984d\u306b\u306a\u308a\u307e\u3059<\/p>\n

 <\/p>\n

\u30b7\u30f3\u30d7\u30eb\u306a\u8003\u3048\u65b9\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

(\u4f8b\u2460)
\nSales 1,000,000IDR , Expense 200,000IDR , PPH25 150,000IDR\u306e\u5834\u5408\u306e\u5e74\u6b21\u7533\u544a\u3067\u306e\u652f\u6255\u984d\u3002<\/p>\n

\u3010\u8a08\u7b97\u65b9\u6cd5\u3011
\nSales 1,000,000IDR \u2013 Expense 200,000IDR = 800,000IDR<\/p>\n

PROFIT\/LOSS (Before Tax) 800,000IDR<\/p>\n

\u6cd5\u4eba\u7a0e\u984d\u3000PROFIT\/LOSS (Before Tax) 800,000IDR \u00d7 25%\u3000= 200,000IDR<\/p>\n

\u652f\u6255\u984d\u3000 200,000IDR \u2013 PPH25 150,000IDR =50,000IDR<\/p>\n

 <\/p>\n

\u307e\u305f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u306f\u56fd\u5185\u30b5\u30fc\u30d3\u30b9\u306b\u304b\u304b\u308b\u6e90\u6cc9\u7a0e(PPH23)\u3068\u3044\u3046\u3082\u306e\u304c\u3042\u308a\u3001\u901a\u5e38\u30b5\u30fc\u30d3\u30b9\u58f2\u4e0a\u306b2\uff05\u304b\u3051\u305f\u7a0e\u984d\u3092\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u8005\u306b\u4ee3\u308f\u308a\u30b5\u30fc\u30d3\u30b9\u3092\u4eab\u53d7\u3059\u308b\u5074\u304c\u7d0d\u3081\u308b\u7a0e\u91d1\u306b\u306a\u308a\u307e\u3059\u3002
\n\u203b\u56fd\u5185\u30b5\u30fc\u30d3\u30b9\u306b\u304b\u304b\u308b\u6e90\u6cc9\u7a0e\u306b\u3064\u3044\u3066\u306f\u5225\u30d6\u30ed\u30b0\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n

 <\/p>\n

PPH23\u304cBS\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n

(\u4f8b\u2461)
\nSales 1,000,000IDR , Expense 200,000IDR , PPH25 150,000ID , PPH23 20,000IDR\u306e\u5834\u5408\u306e\u5e74\u6b21\u7533\u544a\u3067\u306e\u652f\u6255\u984d\u3002<\/p>\n

Sales 1,000,000IDR \u2013 Expense 200,000IDR = 800,000IDR<\/p>\n

PROFIT\/LOSS (Before Tax) 800,000IDR<\/p>\n

\u6cd5\u4eba\u7a0e\u984d\u3000PROFIT\/LOSS (Before Tax) 800,000IDR \u00d7 25%\u3000= 200,000IDR<\/p>\n

\u652f\u6255\u984d\u3000 200,000IDR \u2013 PPH25 150,000IDR \u2013 PPH23 20,000IDR = 30,000IDR<\/p>\n

\u3053\u306e\u307b\u304b\u306b\u3082\u69d8\u3005\u306a\u7a0e\u91d1\u304c\u8907\u96d1\u306b\u7d61\u307f\u5408\u3063\u3066\u308b\u3053\u3068\u304c\u591a\u3044\u306e\u304c\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u52d9\u306e\u7279\u5fb4\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u8a73\u7d30\u3092\u304a\u6c42\u3081\u306e\u5834\u5408\u306f\u3001\u4e0b\u8a18\u306e\u300c\u7121\u6599\u500b\u5225\u9762\u8ac7\u7533\u8fbc\u30fb\u304a\u554f\u5408\u308f\u305b\u300d\u304b\u3089\u3001\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n

\u5f0a\u793e\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u4eba\u30bf\u30c3\u30af\u30b9\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u4eba\u4f1a\u8a08\u58eb\u3001\u304a\u3088\u3073\u65e5\u672c\u4eba\u99d0\u5728\u54e1\u3067\u3054\u5bfe\u5fdc\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n

\u79c1\u3069\u3082\u306f\u3001\u6d77\u5916\u3067\u5c55\u958b\u3059\u308b\u3059\u3079\u3066\u306e\u65e5\u7cfb\u4f01\u696d\u3092\u5fdc\u63f4\u3057\u3066\u3044\u307e\u3059\uff01<\/strong><\/p>\n

 <\/p>\n

<\/p>\n

\u6728\u6751\u3000\u771f\u4e5f\uff08\u304d\u3080\u3089\u3000\u3057\u3093\u3084\uff09<\/p>\n

\u82e5\u3044\u6642\u671f\u304b\u3089\u591a\u304f\u306e\u7d4c\u9a13\u3092\u7a4d\u307f\u3001\u4eba\u9593\u529b\u3001\u56fd\u969b\u529b\u3092\u9ad8\u3081\u3088\u3046\u3068\u3059\u308b\u5f53\u793e\u306e\u8003\u3048\u306b\u5171\u611f\u3057\u5165\u793e\u3002
\n\u5165\u793e\u5f8c\u306f\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6cd5\u4eba\u8a2d\u7acb\u306e\u696d\u52d9\u306b\u643a\u308f\u308a\u3001\u52b4\u52d9\u6cd5\u52d9\u53ca\u3073\u4f1a\u8a08\u7a0e\u52d9\u306e\u9762\u3067\u304a\u5ba2\u69d8\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u884c\u3063\u3066\u304d\u305f\u3002
\n\u65e5\u672c\u306e\u826f\u3055\u3092\u4e16\u754c\u306b\u5e83\u3081\u308b\u3068\u5171\u306b\u3001\u30a2\u30b8\u30a2\u306b\u9032\u51fa\u3057\u3066\u3044\u308b\u65e5\u7cfb\u4f01\u696d\u306e\u7d4c\u55b6\u8005\u306b\u8ca2\u732e\u3057\u3001\u30a2\u30b8\u30a2\u306e\u767a\u5c55\u3078\u306e\u8ca2\u732e\u3092\u76ee\u6307\u3059\u3002<\/p>\n

 <\/p>\n

\u203b\uff09\u8a18\u8f09\u3057\u307e\u3057\u305f\u5185\u5bb9\u306f\u3001\u4f5c\u6210\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u3082\u3068\u306b\u3001\u6700\u65b0\u306e\u6ce8\u610f\u3092\u6255\u3063\u3066\u4f5c\u6210\u3057\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5185\u5bb9\u306e\u6b63\u78ba\u6027\u53ca\u3073\u5b89\u5168\u6027\u3092\u4fdd\u969c\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a72\u5f53\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u88ab\u3063\u305f\u3044\u304b\u306a\u308b\u640d\u5bb3\u306b\u3064\u3044\u3066\u3082\u60c5\u5831\u63d0\u4f9b\u8005\u53ca\u3073\u5f53\u793e\uff08\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u4e26\u3073\u306bTokyo Consulting Firm Co., Ltd.\uff09\u306f\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"\u5e74\u6b21\u306e\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\uff5c\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u9032\u51fa\u30d6\u30ed\u30b0 \u3053\u3093\u306b\u3061\u306f\u3002 \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u62e0\u70b9(PT. Tokyo Consulting)\u306e\u6728\u6751\u3067\u3059\uff01 \u672c\u65e5\u306f\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u5e74\u6b21\u306e\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064 […]","protected":false},"author":1,"featured_media":3452,"comment_status":"closed","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-T1","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/posts\/3411"}],"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=3411"}],"version-history":[{"count":4,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/posts\/3411\/revisions"}],"predecessor-version":[{"id":4465,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/posts\/3411\/revisions\/4465"}],"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=3411"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/categories?post=3411"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/tags?post=3411"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}