{"id":5489,"date":"2025-11-16T08:30:00","date_gmt":"2025-11-16T01:30:00","guid":{"rendered":"https:\/\/businesshubasia.com\/?p=5489"},"modified":"2026-07-19T13:18:27","modified_gmt":"2026-07-19T06:18:27","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\/zh\/unlocking-fiscal-leverage-how-pmk-no-72-of-2025-delivers-strategic-tax-incentives-to-indonesian-businesses\/","title":{"rendered":"\u91ca\u653e\u8d22\u653f\u6760\u6746\uff1a2025\u5e74\u7b2c72\u53f7\u603b\u7406\u6cd5\u4ee4\u5982\u4f55\u4e3a\u5370\u5c3c\u4f01\u4e1a\u63d0\u4f9b\u6218\u7565\u6027\u7a0e\u6536\u4f18\u60e0"},"content":{"rendered":"<p class=\"wp-block-paragraph\">2025\u5e7410\u6708\uff0c, <a href=\"https:\/\/jdih.kemenkeu.go.id\/dok\/pmk-72-tahun-2025\" target=\"_blank\" rel=\"noopener\">\u8d22\u653f\u90e8\u957f2025\u5e74\u7b2c72\u53f7\u6761\u4f8b<\/a> \uff08PMK 72\/2025\uff09\u7684\u51fa\u73b0\u6539\u53d8\u4e86\u7b26\u5408\u6761\u4ef6\u7684\u5370\u5c3c\u4f01\u4e1a\u7533\u9886\u7a0e\u6536\u4f18\u60e0\u7684\u5c40\u9762\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8be5\u6cd5\u89c4\u6269\u5927\u4e86\u300a\u5370\u5c3c\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c21\u6761\uff08PPh 21 DTP\uff09\u89c4\u5b9a\u7684\u653f\u5e9c\u6240\u5f97\u7a0e\u8865\u8d34\u8303\u56f4\uff0c\u4e0d\u4ec5\u6db5\u76d6\u7eba\u7ec7\u3001\u978b\u7c7b\u3001\u5bb6\u5177\u548c\u76ae\u9769\u5236\u54c1\u7b49\u5236\u9020\u4e1a\uff0c\u8fd8\u5305\u62ec\u81f3\u5173\u91cd\u8981\u7684\u65c5\u6e38\u4e1a\u3002\u8fd9\u6807\u5fd7\u7740\u5370\u5c3c\u653f\u5e9c\u4e3a\u52a0\u5f3a\u5176\u7ecf\u6d4e\u5173\u952e\u5f15\u64ce\u800c\u8fdb\u884c\u7684\u6218\u7565\u8f6c\u578b\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e\u7b26\u5408\u6761\u4ef6\u7684\u96c7\u4e3b\u800c\u8a00\uff0cPMK 72\/2025 \u610f\u5473\u7740\u653f\u5e9c\u627f\u62c5\u96c7\u5458 PPh 21 \u7684\u7a0e\u8d1f\u3002\u5b9e\u9645\u4e0a\uff0c\u8fd9\u4f7f\u5f97\u516c\u53f8\u53ef\u4ee5\u652f\u4ed8\u5168\u90e8\u6bdb\u5de5\u8d44\uff0c\u800c\u65e0\u9700\u6263\u9664\u653f\u5e9c\u627f\u62c5\u7684\u6240\u5f97\u7a0e\u3002.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>2025\u5e741\u6708\u81f312\u6708<\/strong> \u6db5\u76d6\u7684\u5de5\u4e1a\u9886\u57df\u5305\u62ec\u7eba\u7ec7\u670d\u88c5\u3001\u978b\u7c7b\u3001\u5bb6\u5177\u3001\u76ae\u9769\u53ca\u76ae\u9769\u5236\u54c1\u7b49\u3002<\/li>\n\n\n\n<li><strong>2025\u5e7410\u6708\u81f312\u6708<\/strong> \u65c5\u6e38\u4e1a<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u9879\u6fc0\u52b1\u63aa\u65bd\u63d0\u4f9b\u7684\u4e0d\u4ec5\u4ec5\u662f\u77ed\u671f\u7a0e\u6536\u51cf\u514d\u3002\u5b83\u66f4\u6210\u4e3a\u4e00\u79cd\u6218\u7565\u5de5\u5177\uff0c\u4f7f\u4f01\u4e1a\u80fd\u591f\u5728\u4e0d\u65ad\u53d8\u5316\u7684\u7ecf\u6d4e\u9006\u98ce\u4e2d\u6539\u5584\u6d41\u52a8\u6027\u3001\u4f18\u5316\u5de5\u8d44\u6210\u672c\u3001\u63d0\u9ad8\u5458\u5de5\u5b9e\u9645\u6536\u5165\u3001\u63d0\u5347\u58eb\u6c14\u548c\u7559\u4f4f\u4eba\u624d\uff0c\u5e76\u589e\u5f3a\u7ade\u4e89\u529b\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u7a0e\u6536\u4f18\u60e0\u653f\u7b56\u7684\u4e3b\u8981\u5546\u4e1a\u4f18\u52bf<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u73b0\u91d1\u6d41\u548c\u6d41\u52a8\u6027\u5f97\u5230\u6539\u5584\u3002.<\/strong> \u901a\u8fc7\u51cf\u5c11\u6bcf\u6708 PPh 21 \u7684\u8d1f\u62c5\u6765\u91ca\u653e\u8425\u8fd0\u8d44\u91d1\uff0c\u53ef\u4ee5\u8ba9\u516c\u53f8\uff0c\u7279\u522b\u662f\u4e2d\u5c0f\u4f01\u4e1a\u548c\u51fa\u53e3\u5546\uff0c\u7ef4\u6301\u4e1a\u52a1\u8fde\u7eed\u6027\uff0c\u5f25\u8865\u8fd0\u8425\u7f3a\u53e3\uff0c\u6269\u5927\u751f\u4ea7\uff0c\u5e76\u6295\u8d44\u4e8e\u539f\u6750\u6599\u91c7\u8d2d\u3002.<\/li>\n\n\n\n<li><strong>\u4f18\u5316\u5de5\u8d44\u6210\u672c\u3002.<\/strong> \u96c7\u4e3b\u53ef\u4ee5\u5728\u4e0d\u589e\u52a0\u5458\u5de5\u603b\u5de5\u8d44\u7684\u60c5\u51b5\u4e0b\u7ef4\u6301\u6216\u63d0\u9ad8\u5458\u5de5\u51c0\u5de5\u8d44\u3002\u653f\u5e9c\u8d44\u52a9\u7684\u7a0e\u6536\u51cf\u514d\u653f\u7b56\u76f8\u5f53\u4e8e\u5de5\u8d44\u8865\u8d34\uff0c\u6709\u52a9\u4e8e\u907f\u514d\u5728\u7ecf\u6d4e\u5468\u671f\u4e0d\u786e\u5b9a\u65f6\u671f\u51fa\u73b0\u4e0e\u5de5\u8d44\u76f8\u5173\u7684\u7ea0\u7eb7\u3002.<\/li>\n\n\n\n<li><strong>\u63d0\u9ad8\u5458\u5de5\u58eb\u6c14\u548c\u7559\u4efb\u7387\u3002.<\/strong> \u5458\u5de5\u65e0\u9700\u7f34\u7eb3\u7a0e\u6b3e\u5373\u53ef\u9886\u53d6\u5168\u989d\u5de5\u8d44\uff0c\u8fd9\u80fd\u63d0\u5347\u5458\u5de5\u6ee1\u610f\u5ea6\u548c\u5fe0\u8bda\u5ea6\uff0c\u5c24\u5176\u5728\u7eba\u7ec7\u548c\u9152\u5e97\u7b49\u9ad8\u6d41\u52a8\u7387\u884c\u4e1a\u66f4\u4e3a\u91cd\u8981\u3002\u964d\u4f4e\u62db\u8058\u548c\u57f9\u8bad\u6210\u672c\u4e5f\u80fd\u8fdb\u4e00\u6b65\u589e\u5f3a\u5176\u5546\u4e1a\u4ef7\u503c\u3002.<\/li>\n\n\n\n<li><strong>\u7ade\u4e89\u6027\u590d\u82cf\u4e0e\u589e\u957f\u3002.<\/strong> \u63d0\u524d\u91c7\u7528 PMK 72\/2025 \u53ef\u4ee5\u8ba9\u52b3\u52a8\u5bc6\u96c6\u578b\u548c\u51fa\u53e3\u5bc6\u96c6\u578b\u884c\u4e1a\u7684\u4f01\u4e1a\u964d\u4f4e\u5355\u4f4d\u6210\u672c\uff0c\u63d0\u4f9b\u66f4\u5177\u7ade\u4e89\u529b\u7684\u4ef7\u683c\uff0c\u91cd\u65b0\u6295\u8d44\u4e8e\u521b\u65b0\u6216\u8425\u9500\uff0c\u5e76\u9886\u5148\u4e8e\u90a3\u4e9b\u63a8\u8fdf\u91c7\u7528\u7684\u7ade\u4e89\u5bf9\u624b\u3002.<\/li>\n\n\n\n<li><strong>\u63d0\u5347\u5408\u89c4\u58f0\u8a89\u3002.<\/strong> \u6b63\u786e\u5b9e\u65bd\u8868\u660e\u76d1\u7ba1\u6210\u719f\u3001\u516c\u53f8\u6cbb\u7406\u7a33\u5065\u4ee5\u53ca\u6295\u8d44\u8005\u5df2\u505a\u597d\u51c6\u5907\u2014\u2014\u8fd9\u4e9b\u54c1\u8d28\u90fd\u53d7\u5230\u5ba1\u8ba1\u5e08\u3001\u91d1\u878d\u673a\u6784\u548c\u76d1\u7ba1\u673a\u6784\u7684\u9752\u7750\u3002.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u4f01\u4e1a\u4e3b\u5b9e\u65bd\u6e05\u5355<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u6838\u5b9e\u8d44\u683c\uff1a\u786e\u8ba4\u5411\u7a0e\u52a1\u603b\u5c40 (DGT) \u6ce8\u518c\u7684\u4f01\u4e1a\u5206\u7c7b\u4ee3\u7801 (KLU) \u4e0e PMK 72\/2025 \u4e0b\u5217\u51fa\u7684\u884c\u4e1a\u4e00\u81f4\u3002.<\/li>\n\n\n\n<li>\u51c6\u5907\u6587\u4ef6\uff1a\u5458\u5de5\u540d\u5355\u3001\u7a0e\u52a1\u5de5\u4f5c\u8868\u548c\u5de5\u8d44\u8bb0\u5f55\uff0c\u5982 PMK 72\/2025 \u9644\u4ef6 AC \u6240\u8981\u6c42\u3002.<\/li>\n\n\n\n<li>\u66f4\u65b0 OSS-RBA\uff08\u5728\u7ebf\u5355\u4e00\u63d0\u4ea4 - \u57fa\u4e8e\u98ce\u9669\u7684\u65b9\u6cd5\uff09\u548c DGT \u6ce8\u518c\uff0c\u4ee5\u907f\u514d\u88ab\u53d6\u6d88\u8d44\u683c\u3002.<\/li>\n\n\n\n<li>\u4e0e\u4e13\u4e1a\u7a0e\u52a1\u987e\u95ee\u6216\u516c\u53f8\u5185\u90e8\u8d22\u52a1\u56e2\u961f\u534f\u8c03\uff0c\u4ee5\u786e\u4fdd\u51c6\u786e\u6027\u548c\u5b8c\u5168\u5408\u89c4\u6027\u3002.<\/li>\n\n\n\n<li>\u4e0e\u5458\u5de5\u8fdb\u884c\u900f\u660e\u6c9f\u901a\uff1a\u89e3\u91ca\u6fc0\u52b1\u63aa\u65bd\uff0c\u6982\u8ff0\u5176\u5bf9\u5de5\u8d44\u7684\u5f71\u54cd\uff0c\u5e76\u5efa\u7acb\u5185\u90e8\u7684\u826f\u597d\u5173\u7cfb\u548c\u4fe1\u4efb\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\">\u901a\u8fc7\u79ef\u6781\u91c7\u7eb3 PMK 72\/2025\uff0c\u4f01\u4e1a\u4e3b\u53ef\u4ee5\u7acb\u5373\u7f13\u89e3\u73b0\u91d1\u6d41\u538b\u529b\uff0c\u63d0\u9ad8\u5458\u5de5\u6ee1\u610f\u5ea6\uff0c\u5e76\u5efa\u7acb\u7b26\u5408\u5370\u5c3c\u540e\u75ab\u60c5\u65f6\u4ee3\u589e\u957f\u8bae\u7a0b\u7684\u5408\u89c4\u6027\u548c\u97e7\u6027\u58f0\u8a89\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e\u90a3\u4e9b\u5bfb\u6c42\u5728\u4f18\u5316\u7a0e\u6536\u4f18\u60e0\u65b9\u9762\u83b7\u5f97\u76f8\u5173\u4e13\u4e1a\u77e5\u8bc6\u7684\u516c\u53f8\u800c\u8a00\uff0c, <a href=\"https:\/\/stage-env-2026.businesshubasia.com\/zh\/tax-consulting-indonesia\/\">\u4e13\u4e1a\u7a0e\u52a1\u54a8\u8be2\u670d\u52a1<\/a> \u6765\u81ea Business Hub Asia \u7684\u987e\u95ee\u4f1a\u5728\u7533\u8bf7\u548c\u5b9e\u65bd\u7684\u6bcf\u4e00\u6b65\u63d0\u4f9b\u6218\u7565\u6307\u5bfc\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 [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":5490,"comment_status":"open","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\/zh\/wp-json\/wp\/v2\/posts\/5489","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/stage-env-2026.businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/stage-env-2026.businesshubasia.com\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/stage-env-2026.businesshubasia.com\/zh\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/stage-env-2026.businesshubasia.com\/zh\/wp-json\/wp\/v2\/comments?post=5489"}],"version-history":[{"count":1,"href":"https:\/\/stage-env-2026.businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/5489\/revisions"}],"predecessor-version":[{"id":10045,"href":"https:\/\/stage-env-2026.businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/5489\/revisions\/10045"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/stage-env-2026.businesshubasia.com\/zh\/wp-json\/wp\/v2\/media\/5490"}],"wp:attachment":[{"href":"https:\/\/stage-env-2026.businesshubasia.com\/zh\/wp-json\/wp\/v2\/media?parent=5489"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/stage-env-2026.businesshubasia.com\/zh\/wp-json\/wp\/v2\/categories?post=5489"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/stage-env-2026.businesshubasia.com\/zh\/wp-json\/wp\/v2\/tags?post=5489"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/stage-env-2026.businesshubasia.com\/zh\/wp-json\/wp\/v2\/country?post=5489"},{"taxonomy":"service-category","embeddable":true,"href":"https:\/\/stage-env-2026.businesshubasia.com\/zh\/wp-json\/wp\/v2\/service-category?post=5489"}],"curies":[{"name":"\u53ef\u6e7f\u6027\u7c89\u5242","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}