{"id":5489,"date":"2025-11-16T08:30:00","date_gmt":"2025-11-16T01:30:00","guid":{"rendered":"https:\/\/businesshubasia.com\/?p=5489"},"modified":"2025-11-21T17:25:12","modified_gmt":"2025-11-21T10:25:12","slug":"unlocking-fiscal-leverage-how-pmk-no-72-of-2025-delivers-strategic-tax-incentives-to-indonesian-businesses","status":"publish","type":"post","link":"https:\/\/stage-env-2026.businesshubasia.com\/ja\/unlocking-fiscal-leverage-how-pmk-no-72-of-2025-delivers-strategic-tax-incentives-to-indonesian-businesses\/","title":{"rendered":"\u8ca1\u653f\u30ec\u30d0\u30ec\u30c3\u30b8\u306e\u89e3\u653e\uff1a2025\u5e74\u9996\u76f8\u4ee4\u7b2c72\u53f7\u304c\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u4f01\u696d\u306b\u6226\u7565\u7684\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u3092\u3082\u305f\u3089\u3059\u65b9\u6cd5"},"content":{"rendered":"<p class=\"wp-block-paragraph\">2025\u5e7410\u6708\u3001, <a href=\"https:\/\/jdih.kemenkeu.go.id\/dok\/pmk-72-tahun-2025\" target=\"_blank\" rel=\"noopener\">2025\u5e74\u8ca1\u52d9\u5927\u81e3\u898f\u5247\u7b2c72\u53f7<\/a> \uff08PMK 72\/2025\uff09\u306f\u3001\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u3092\u7533\u8acb\u3067\u304d\u308b\u8cc7\u683c\u306e\u3042\u308b\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u4f01\u696d\u306b\u3068\u3063\u3066\u753b\u671f\u7684\u306a\u6cd5\u6848\u3068\u3057\u3066\u767b\u5834\u3057\u307e\u3057\u305f\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u898f\u5247\u306f\u3001\u7b2c21\u6761\uff08PPh 21 DTP\uff09\u306b\u57fa\u3065\u304f\u653f\u5e9c\u8ca0\u62c5\u306e\u6240\u5f97\u7a0e\u88dc\u52a9\u91d1\u306e\u5bfe\u8c61\u7bc4\u56f2\u3092\u62e1\u5927\u3057\u3001\u7e4a\u7dad\u3001\u5c65\u7269\u3001\u5bb6\u5177\u3001\u76ae\u9769\u88fd\u54c1\u306a\u3069\u306e\u88fd\u9020\u696d\u3060\u3051\u3067\u306a\u304f\u3001\u91cd\u8981\u306a\u89b3\u5149\u7523\u696d\u3082\u5bfe\u8c61\u3068\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u7d4c\u6e08\u306e\u4e3b\u8981\u306a\u539f\u52d5\u529b\u3092\u5f37\u5316\u3059\u308b\u305f\u3081\u306e\u6226\u7565\u7684\u8ee2\u63db\u3092\u793a\u3059\u3082\u306e\u3067\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">PMK 72\/2025\u306f\u3001\u8cc7\u683c\u8981\u4ef6\u3092\u6e80\u305f\u3059\u96c7\u7528\u4e3b\u306b\u3068\u3063\u3066\u3001\u653f\u5e9c\u304c\u5f93\u696d\u54e1\u306ePPh 21\u306e\u8ca0\u62c5\u3092\u5f15\u304d\u53d7\u3051\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002\u5b9f\u969b\u306b\u306f\u3001\u3053\u308c\u306b\u3088\u308a\u4f01\u696d\u306f\u653f\u5e9c\u304c\u8ca0\u62c5\u3059\u308b\u6240\u5f97\u7a0e\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u7d66\u4e0e\u7dcf\u984d\u306e\u5168\u984d\u3092\u652f\u6255\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>2025\u5e741\u6708\u304b\u308912\u6708<\/strong> \u5bfe\u8c61\u3068\u306a\u308b\u7523\u696d\u5206\u91ce\uff08\u7e4a\u7dad\u30fb\u30a2\u30d1\u30ec\u30eb\u3001\u5c65\u7269\u3001\u5bb6\u5177\u3001\u76ae\u9769\u30fb\u76ae\u9769\u88fd\u54c1\u306a\u3069\uff09<\/li>\n\n\n\n<li><strong>2025\u5e7410\u6708\u304b\u308912\u6708<\/strong> \u89b3\u5149\u90e8\u9580\u5411\u3051<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u512a\u9047\u63aa\u7f6e\u306f\u3001\u77ed\u671f\u7684\u306a\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306b\u3068\u3069\u307e\u308a\u307e\u305b\u3093\u3002\u4f01\u696d\u304c\u6d41\u52d5\u6027\u3092\u5411\u4e0a\u3055\u305b\u3001\u4eba\u4ef6\u8cbb\u3092\u6700\u9069\u5316\u3057\u3001\u5f93\u696d\u54e1\u306e\u624b\u53d6\u308a\u53ce\u5165\u3092\u5897\u3084\u3057\u3001\u58eb\u6c17\u3068\u5b9a\u7740\u7387\u3092\u9ad8\u3081\u3001\u5909\u5316\u3059\u308b\u7d4c\u6e08\u306e\u9006\u98a8\u306e\u4e2d\u3067\u7af6\u4e89\u529b\u3092\u5f37\u5316\u3059\u308b\u305f\u3081\u306e\u6226\u7565\u7684\u306a\u624b\u6bb5\u3068\u306a\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306e\u4e3b\u306a\u30d3\u30b8\u30cd\u30b9\u4e0a\u306e\u30e1\u30ea\u30c3\u30c8<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u6d41\u52d5\u6027\u306e\u6539\u5584\u3002.<\/strong> \u6708\u3005\u306ePPh 21\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u3066\u904b\u8ee2\u8cc7\u91d1\u3092\u89e3\u653e\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u3001\u7279\u306b\u4e2d\u5c0f\u4f01\u696d\u3084\u8f38\u51fa\u696d\u8005\u306f\u3001\u4e8b\u696d\u7d99\u7d9a\u3092\u7dad\u6301\u3057\u3001\u696d\u52d9\u4e0a\u306e\u30ae\u30e3\u30c3\u30d7\u3092\u88dc\u3044\u3001\u751f\u7523\u3092\u62e1\u5927\u3057\u3001\u539f\u6750\u6599\u306e\u8cfc\u5165\u306b\u6295\u8cc7\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002.<\/li>\n\n\n\n<li><strong>\u7d66\u4e0e\u30b3\u30b9\u30c8\u306e\u6700\u9069\u5316\u3002.<\/strong> \u96c7\u7528\u4e3b\u306f\u3001\u7dcf\u8cc3\u91d1\u3092\u5f15\u304d\u4e0a\u3052\u308b\u3053\u3068\u306a\u304f\u3001\u5f93\u696d\u54e1\u306e\u624b\u53d6\u308a\u7d66\u4e0e\u3092\u7dad\u6301\u307e\u305f\u306f\u5897\u984d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u653f\u5e9c\u8cc7\u91d1\u306b\u3088\u308b\u6e1b\u7a0e\u63aa\u7f6e\u306f\u8cc3\u91d1\u88dc\u52a9\u91d1\u306e\u3088\u3046\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u3001\u4e0d\u78ba\u5b9f\u306a\u666f\u6c17\u5faa\u74b0\u306b\u304a\u3051\u308b\u8cc3\u91d1\u95a2\u9023\u306e\u7d1b\u4e89\u3092\u56de\u907f\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002.<\/li>\n\n\n\n<li><strong>\u5f93\u696d\u54e1\u306e\u58eb\u6c17\u3068\u5b9a\u7740\u7387\u306e\u5411\u4e0a\u3002.<\/strong> \u7a0e\u63a7\u9664\u306a\u3057\u3067\u7d66\u4e0e\u3092\u5168\u984d\u53d7\u3051\u53d6\u308b\u3053\u3068\u306f\u3001\u5f93\u696d\u54e1\u306e\u6e80\u8db3\u5ea6\u3068\u5fe0\u8aa0\u5fc3\u3092\u9ad8\u3081\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u7e4a\u7dad\u3084\u30db\u30b9\u30d4\u30bf\u30ea\u30c6\u30a3\u3068\u3044\u3063\u305f\u96e2\u8077\u7387\u306e\u9ad8\u3044\u696d\u754c\u3067\u306f\u7279\u306b\u91cd\u8981\u3067\u3059\u3002\u63a1\u7528\u30b3\u30b9\u30c8\u3068\u7814\u4fee\u30b3\u30b9\u30c8\u306e\u524a\u6e1b\u306f\u3001\u30d3\u30b8\u30cd\u30b9\u30b1\u30fc\u30b9\u3092\u3055\u3089\u306b\u5f37\u5316\u3057\u307e\u3059\u3002.<\/li>\n\n\n\n<li><strong>\u7af6\u4e89\u529b\u306e\u56de\u5fa9\u3068\u6210\u9577\u3002.<\/strong> PMK 72\/2025 \u3092\u65e9\u671f\u306b\u5c0e\u5165\u3059\u308b\u3053\u3068\u3067\u3001\u52b4\u50cd\u96c6\u7d04\u578b\u304a\u3088\u3073\u8f38\u51fa\u96c6\u7d04\u578b\u306e\u5206\u91ce\u306e\u4f01\u696d\u306f\u5358\u4f4d\u30b3\u30b9\u30c8\u3092\u4e0b\u3052\u3001\u3088\u308a\u7af6\u4e89\u529b\u306e\u3042\u308b\u4fa1\u683c\u3092\u63d0\u4f9b\u3057\u3001\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u3084\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u306b\u518d\u6295\u8cc7\u3057\u3001\u5c0e\u5165\u3092\u9045\u3089\u305b\u3066\u3044\u308b\u7af6\u5408\u4ed6\u793e\u3088\u308a\u4e00\u6b69\u5148\u3092\u884c\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002.<\/li>\n\n\n\n<li><strong>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u8a55\u5224\u304c\u5411\u4e0a\u3057\u307e\u3059\u3002.<\/strong> \u9069\u5207\u306a\u5b9f\u65bd\u306f\u3001\u898f\u5236\u306e\u6210\u719f\u5ea6\u3001\u5f37\u56fa\u306a\u30ac\u30d0\u30ca\u30f3\u30b9\u3001\u6295\u8cc7\u5bb6\u306e\u6e96\u5099\u72b6\u6cc1\u3092\u793a\u3059\u3082\u306e\u3067\u3042\u308a\u3001\u76e3\u67fb\u4eba\u3001\u91d1\u878d\u6a5f\u95a2\u3001\u898f\u5236\u5f53\u5c40\u304c\u540c\u69d8\u306b\u597d\u3080\u8cc7\u8cea\u3067\u3059\u3002.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e8b\u696d\u4e3b\u5411\u3051\u5b9f\u88c5\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u9069\u683c\u6027\u306e\u78ba\u8a8d: \u6295\u8cc7\u7ba1\u7406\u5c40 (DGT) \u306b\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u4e8b\u696d\u5206\u985e\u30b3\u30fc\u30c9 (KLU) \u304c\u3001PMK 72\/2025 \u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u30bb\u30af\u30bf\u30fc\u3068\u4e00\u81f4\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002.<\/li>\n\n\n\n<li>PMK 72\/2025 \u306e\u4ed8\u9332 AC \u3067\u8981\u6c42\u3055\u308c\u3066\u3044\u308b\u3001\u5f93\u696d\u54e1\u30ea\u30b9\u30c8\u3001\u7a0e\u52d9\u30b7\u30fc\u30c8\u3001\u7d66\u4e0e\u8a18\u9332\u306a\u3069\u306e\u6587\u66f8\u3092\u6e96\u5099\u3057\u307e\u3059\u3002.<\/li>\n\n\n\n<li>\u5931\u683c\u3092\u56de\u907f\u3059\u308b\u306b\u306f\u3001OSS-RBA (\u30aa\u30f3\u30e9\u30a4\u30f3\u5358\u4e00\u63d0\u51fa - \u30ea\u30b9\u30af\u30d9\u30fc\u30b9\u30a2\u30d7\u30ed\u30fc\u30c1) \u3068 DGT \u767b\u9332\u3092\u66f4\u65b0\u3057\u3066\u304f\u3060\u3055\u3044\u3002.<\/li>\n\n\n\n<li>\u5c02\u9580\u306e\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u307e\u305f\u306f\u793e\u5185\u8ca1\u52d9\u30c1\u30fc\u30e0\u3068\u9023\u643a\u3057\u3066\u3001\u6b63\u78ba\u6027\u3068\u5b8c\u5168\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002.<\/li>\n\n\n\n<li>\u5f93\u696d\u54e1\u3068\u900f\u660e\u6027\u306e\u3042\u308b\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u56f3\u308a\u3001\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u8aac\u660e\u3057\u3001\u305d\u308c\u304c\u7d66\u4e0e\u8a08\u7b97\u306b\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u304b\u3092\u6982\u8aac\u3057\u3001\u793e\u5185\u306e\u4fe1\u983c\u95a2\u4fc2\u3092\u69cb\u7bc9\u3057\u307e\u3059\u3002.<\/li>\n<\/ol>\n\n\n\n<figure class=\"wp-block-embed is-type-wp-embed is-provider-business-hub-asia wp-block-embed-business-hub-asia\"><div class=\"wp-block-embed__wrapper\">\nhttps:\/\/stage-env-2026.businesshubasia.com\/navigating-pmk-no-72-of-2025-why-expert-tax-consultation-is-essential-for-your-business\/\n<\/div><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">PMK 72\/2025\u3092\u7a4d\u6975\u7684\u306b\u63a1\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u4e8b\u696d\u4e3b\u306f\u5373\u6642\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u6551\u6e08\u3092\u78ba\u4fdd\u3057\u3001\u5f93\u696d\u54e1\u306e\u6e80\u8db3\u5ea6\u3092\u9ad8\u3081\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u30d1\u30f3\u30c7\u30df\u30c3\u30af\u5f8c\u306e\u6210\u9577\u8a08\u753b\u306b\u6cbf\u3063\u305f\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3068\u56de\u5fa9\u529b\u306e\u8a55\u5224\u3092\u7bc9\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306e\u6700\u9069\u5316\u306b\u95a2\u3059\u308b\u5c02\u9580\u77e5\u8b58\u3092\u6c42\u3081\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u3001, <a href=\"https:\/\/stage-env-2026.businesshubasia.com\/ja\/tax-consulting-indonesia\/\">\u5c02\u9580\u7684\u306a\u7a0e\u52d9\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u30b5\u30fc\u30d3\u30b9<\/a> Business Hub Asia \u306f\u3001\u7533\u8acb\u3068\u5b9f\u88c5\u306e\u3042\u3089\u3086\u308b\u30b9\u30c6\u30c3\u30d7\u3092\u901a\u3058\u3066\u6226\u7565\u7684\u306a\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002.<\/p>","protected":false},"excerpt":{"rendered":"<p>In October 2025, Minister of Finance Regulation Number 72 of 2025 (PMK 72\/2025) emerged as a game-changer for eligible Indonesian businesses to claim tax incentives. The regulation expands the government-borne income tax subsidy under Article 21 (PPh 21 DTP) to include not only manufacturing sectors, such as textiles, footwear, furniture and leather goods, but also the pivotal tourism industry. This marks a strategic shift designed to strengthen key engines of Indonesia\u2019s economy. For qualified employers, PMK 72\/2025 means the government takes on the burden of employees\u2019 PPh 21. In practice, this allows companies to pay the full gross salary without deducting income tax borne by the government. This incentive offers [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":5490,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"country":[9],"service-category":[],"class_list":["post-5489","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-updates","country-indonesia"],"acf":[],"_links":{"self":[{"href":"https:\/\/stage-env-2026.businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/5489","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/stage-env-2026.businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/stage-env-2026.businesshubasia.com\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/stage-env-2026.businesshubasia.com\/ja\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/stage-env-2026.businesshubasia.com\/ja\/wp-json\/wp\/v2\/comments?post=5489"}],"version-history":[{"count":0,"href":"https:\/\/stage-env-2026.businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/5489\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/stage-env-2026.businesshubasia.com\/ja\/wp-json\/wp\/v2\/media\/5490"}],"wp:attachment":[{"href":"https:\/\/stage-env-2026.businesshubasia.com\/ja\/wp-json\/wp\/v2\/media?parent=5489"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/stage-env-2026.businesshubasia.com\/ja\/wp-json\/wp\/v2\/categories?post=5489"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/stage-env-2026.businesshubasia.com\/ja\/wp-json\/wp\/v2\/tags?post=5489"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/stage-env-2026.businesshubasia.com\/ja\/wp-json\/wp\/v2\/country?post=5489"},{"taxonomy":"service-category","embeddable":true,"href":"https:\/\/stage-env-2026.businesshubasia.com\/ja\/wp-json\/wp\/v2\/service-category?post=5489"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}