{"id":994,"date":"2022-12-19T16:32:12","date_gmt":"2022-12-19T16:32:12","guid":{"rendered":"https:\/\/kkpshintawulandarichandra.com\/?page_id=994"},"modified":"2022-12-19T16:51:35","modified_gmt":"2022-12-19T16:51:35","slug":"spt_bulanan","status":"publish","type":"page","link":"https:\/\/kkpshintawulandari.com\/zh\/spt_bulanan\/","title":{"rendered":"\u5b9a\u671f\u7eb3\u7a0e\u7533\u62a5\u8868"},"content":{"rendered":"<link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\"><link rel=\"preconnect\" href=\"https:\/\/fonts.gstatic.com\" crossorigin=\"\"><link href=\"https:\/\/fonts.googleapis.com\/css2?family=Lato:ital,wght@0,100;0,300;0,400;0,700;0,900;1,100;1,300;1,400;1,700;1,900&amp;family=Libre+Baskerville:ital,wght@0,400;0,700;1,400&amp;family=Noto+Sans:ital,wght@0,200;0,300;0,400;0,500;0,600;1,200;1,300;1,400;1,500;1,600&amp;display=swap\" rel=\"stylesheet\">\n\n  <link rel=\"icon\" type=\"image\/x-icon\" href=\"\/wp-content\/uploads\/2022\/12\/cropped-logo-shinta.png\">\n\n\n\n<script src=\"https:\/\/cdn.jsdelivr.net\/npm\/@splidejs\/splide@4.1.4\/dist\/js\/splide.min.js\"><\/script>\n<link rel=\"stylesheet\" href=\"https:\/\/cdn.jsdelivr.net\/npm\/@splidejs\/splide@4.1.4\/dist\/css\/splide.min.css\">\n<link rel=\"stylesheet\" href=\"https:\/\/cdn.jsdelivr.net\/npm\/@splidejs\/splide@4.1.4\/dist\/css\/themes\/splide-default.min.css\">\n\n\n\n<style>\n#home_sect-1 {\nbackground:#0c0c0c;\ncolor:#f0f0f0;\nheight:auto;\npadding-bottom: calc(100vw \/ 1920 * 50);\nborder-bottom:1px solid #f0f0f0;\nmargin-bottom: calc(100vw \/ 1920 * 60);\n}\n\n.nv-content-wrap.entry-content {\nbackground:#0c0c0c;\ncolor:#f0f0f0;\npadding:calc(100vw \/ 1920 * 200) calc(100vw \/ 1920 * 250);\n}\n\n.nv-content-wrap.entry-content strong {\ncolor: #FFD585;\n}\n\n.title_icon {\npadding-right:calc(100vw \/ 1920 * 50);\n}\n<\/style>\n\n\n\n<div class=\"page_sections\" id=\"home_sect-1\">\n<div class=\"title_icon\"><img decoding=\"async\" src=\"https:\/\/shinta.leohalim.online\/wp-content\/uploads\/2022\/12\/SPT-Bulanan.png\"><\/div>\n<div>\n<div class=\"title\">\u6bcf\u6708\u7eb3\u7a0e\/\u5b9a\u671f\u7eb3\u7a0e\u7533\u62a5<\/div>\n<div class=\"subtitle\">\u5b9a\u671f\u62a5\u544a\u6240\u6709\u7c7b\u578b\u7684\u7a0e\u6b3e<\/div>\n\n<\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">\u6240\u6709\u7c7b\u578b\u7a0e\u79cd\u7684\u5b9a\u671f\u62a5\u7a0e\u62a5\u544a\u7531\u4ee5\u4e0b\u7ec4\u6210\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>PPh \u7b2c 21\/26 \u6761<\/strong><\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u9884\u6263 PPh \u7b2c 21 \u6761\u6709\u5173\u6536\u5165\u7684\u89c4\u5b9a\u4ee5\u4efb\u4f55\u540d\u4e49\u8fdb\u884c\u5de5\u4f5c\u3001\u670d\u52a1\u6216\u6d3b\u52a8\u4ee5\u53ca\u56fd\u5185\u6536\u5230\u6216\u5e94\u8ba1\u7684\u4efb\u4f55\u5f62\u5f0f\u7eb3\u7a0e\u4eba\u5fc5\u987b\u9075\u5faa\u4ee5\u4e0b\u6b65\u9aa4\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u652f\u4ed8\u85aa\u6c34\u3001\u5de5\u8d44\u3001\u916c\u91d1\u3001\u798f\u5229\u548c\u5176\u4ed6\u6b3e\u9879\u7684\u96c7\u4e3b\u4f5c\u4e3a\u4e0e\u96c7\u5458\u6216\u975e\u96c7\u5458\u6240\u505a\u5de5\u4f5c\u6709\u5173\u7684\u62a5\u916c\uff1b<\/li>\n\n\n\n<li>\u652f\u4ed8\u85aa\u91d1\u3001\u5de5\u8d44\u3001\u916c\u91d1\u3001\u6d25\u8d34\u548c\u5176\u4ed6\u4e0e\u5de5\u4f5c\u3001\u670d\u52a1\u6216\u6d3b\u52a8\u6709\u5173\u7684\u6b3e\u9879\u7684\u653f\u5e9c\u8d22\u52a1\u4eba\u5458\uff1b<\/li>\n\n\n\n<li>\u9000\u4f11\u91d1\u6216\u4ee5\u4efb\u4f55\u540d\u4e49\u652f\u4ed8\u9000\u4f11\u91d1\u548c\u5176\u4ed6\u6b3e\u9879\u7684\u5176\u4ed6\u673a\u6784\uff1b<\/li>\n\n\n\n<li>\u652f\u4ed8\u916c\u91d1\u6216\u5176\u4ed6\u6b3e\u9879\u7684\u673a\u6784\u4f5c\u4e3a\u4e0e\u670d\u52a1\u6709\u5173\u7684\u8865\u507f\uff0c\u5305\u62ec\u6267\u884c\u514d\u8d39\u5de5\u4f5c\u7684\u4e13\u5bb6\u7684\u670d\u52a1\uff1b \u548c<\/li>\n\n\n\n<li>\u6d3b\u52a8\u7ec4\u7ec7\u8005\u652f\u4ed8\u4e0e\u6709\u7ec4\u7ec7\u7684\u6d3b\u52a8\u76f8\u5173\u7684\u6b3e\u9879<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u9002\u7528\u4e8e\u6ca1\u6709\u7684\u7eb3\u7a0e\u4eba\u7684\u7a0e\u7387\u7eb3\u7a0e\u4eba\u8bc6\u522b\u53f7 (NPWP) \u4e3a 20%\uff08\u767e\u5206\u4e4b\u4e8c\u5341\uff09\u9ad8\u4e8e\u90a3\u4e9b\u53ef\u4ee5\u51fa\u793a\u7eb3\u7a0e\u4eba\u8bc6\u522b\u53f7\u7684\u4eba\u3002\u6709\u5173\u5bf9\u4e0e\u5de5\u4f5c\u3001\u670d\u52a1\u6216\u6d3b\u52a8\u6709\u5173\u7684\u6536\u5165\u5b9e\u65bd\u9884\u6263\u7a0e\u7684\u6307\u793a\u7684\u89c4\u5b9a\u53d7\u8d22\u653f\u90e8\u6761\u4f8b\u76d1\u7ba1\u6216\u57fa\u4e8e\u8d22\u653f\u90e8\u6761\u4f8b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e\u653f\u5e9c\u673a\u6784\u3001\u56fd\u5185\u7a0e\u52a1\u4e3b\u4f53\u3001\u6d3b\u52a8\u7ec4\u7ec7\u8005\u3001\u5e38\u8bbe\u673a\u6784\u6216\u5916\u56fd\u7684\u5176\u4ed6\u4ee3\u8868\u4ee5\u4efb\u4f55\u540d\u4e49\u548c\u4efb\u4f55\u5f62\u5f0f\u652f\u4ed8\u3001\u53ef\u4f9b\u652f\u4ed8\u6216\u5e94\u652f\u4ed8\u7684\u6536\u5165 \u516c\u53f8\u5411\u9664\u5370\u5ea6\u5c3c\u897f\u4e9a\u5e38\u8bbe\u673a\u6784\u4ee5\u5916\u7684\u5916\u56fd\u7eb3\u7a0e\u4eba\u652f\u4ed8 PPh \u7b2c 26 \u6761\uff0c\u7531\u6709\u4e49\u52a1\u652f\u4ed8\u7684\u4e00\u65b9\u6263\u9664\u603b\u91d1\u989d\u7684 20%\uff08\u767e\u5206\u4e4b\u4e8c\u5341\uff09\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u80a1\u5229;<\/li>\n\n\n\n<li>\u5229\u606f\u5305\u62ec\u4e0e\u503a\u52a1\u507f\u8fd8\u62c5\u4fdd\u6709\u5173\u7684\u6ea2\u4ef7\u3001\u6298\u4ef7\u548c\u8865\u507f\uff1b<\/li>\n\n\n\n<li>\u4e0e\u8d22\u4ea7\u4f7f\u7528\u6709\u5173\u7684\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u3001\u79df\u91d1\u548c\u5176\u4ed6\u6536\u5165\uff1b<\/li>\n\n\n\n<li>\u4e0e\u670d\u52a1\u3001\u5de5\u4f5c\u548c\u6d3b\u52a8\u6709\u5173\u7684\u5956\u52b1\uff1b<\/li>\n\n\n\n<li>\u5956\u54c1\u548c\u5956\u52b1\uff1b<\/li>\n\n\n\n<li>\u517b\u8001\u91d1\u548c\u5176\u4ed6\u5b9a\u671f\u4ed8\u6b3e\uff1b<\/li>\n\n\n\n<li>\u6ea2\u4ef7\u6389\u671f\u548c\u5176\u4ed6\u5bf9\u51b2\u4ea4\u6613\uff1b \u548c\/\u6216<\/li>\n\n\n\n<li>\u503a\u52a1\u51cf\u514d\u5e26\u6765\u7684\u5229\u6da6\u3002<\/li>\n<\/ol>\n\n\n\n<ol class=\"wp-block-list\" start=\"2\">\n<li><strong>PPh \u7b2c 22 \u6761<\/strong><\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u8d22\u653f\u90e8\u957f\u53ef\u4ee5\u51b3\u5b9a\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u653f\u5e9c\u53f8\u5e93\u6536\u53d6 PPh \u7b2c 22 \u6761\u4e0e\u8d27\u7269\u4ea4\u4ed8\u4ed8\u6b3e\u6709\u5173\uff1b<\/li>\n\n\n\n<li>\u67d0\u4e9b\u673a\u6784\u5411\u5728\u8fdb\u53e3\u90e8\u95e8\u5f00\u5c55\u6d3b\u52a8\u6216\u5728\u5176\u4ed6\u9886\u57df\u5f00\u5c55\u4e1a\u52a1\u6d3b\u52a8\u7684\u7eb3\u7a0e\u4eba\u6536\u53d6 PPh \u7b2c 22 \u6761\uff1b \u548c<\/li>\n\n\n\n<li>\u67d0\u4e9b\u4f01\u4e1a\u7eb3\u7a0e\u4eba\u5fc5\u987b\u5411\u8d2d\u4e70\u8005\u51fa\u552e\u7684\u6781\u5962\u4f88\u5546\u54c1\u6536\u53d6 PPh \u7b2c 22 \u6761\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">PPh \u7b2c 22 \u6761\u6536\u96c6\u8005\u662f\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5916\u6c47\u94f6\u884c\u548c\u6d77\u5173\u603b\u7f72 (DJBC) \u9488\u5bf9 PPh \u7b2c 22 \u6761\u5173\u4e8e\u8d27\u7269\u8fdb\u53e3\u7684\u95ee\u9898\uff1b<\/li>\n\n\n\n<li>\u653f\u5e9c\u8d22\u52a1\u4e3b\u7ba1\u548c\u9884\u7b97\u7528\u6237\u7ba1\u7406\u5c40 (KPA) \u4f5c\u4e3a\u4e2d\u592e\u653f\u5e9c\u3001\u5730\u533a\u653f\u5e9c\u3001\u653f\u5e9c\u673a\u6784\u6216\u673a\u6784\u548c\u5176\u4ed6\u56fd\u5bb6\u673a\u6784\u7684\u6536\u7a0e\u5458\uff0c\u6d89\u53ca\u5546\u54c1\u91c7\u8d2d\u4ed8\u6b3e\uff1b<\/li>\n\n\n\n<li>\u5173\u4e8e\u901a\u8fc7\u8d27\u5e01\u4f9b\u5e94\u673a\u5236 (UP) \u8fdb\u884c\u7684\u5546\u54c1\u91c7\u8d2d\u4ed8\u6b3e\u7684\u652f\u51fa\u53f8\u5e93\uff1b<\/li>\n\n\n\n<li>\u9884\u7b97\u7528\u6237\u7ba1\u7406\u5c40 (KPA) \u6216\u9884\u7b97\u7528\u6237\u7ba1\u7406\u5c40 (KPA) \u6388\u6743\u53d1\u5e03\u652f\u4ed8\u4ee4\u7684\u5b98\u5458\uff0c\u6d89\u53ca\u4f7f\u7528\u76f4\u63a5\u652f\u4ed8\u673a\u5236 (LS) \u5411\u7b2c\u4e09\u65b9\u8d2d\u4e70\u5546\u54c1\u7684\u4ed8\u6b3e\uff1b<\/li>\n\n\n\n<li>\u56fd\u6709\u4f01\u4e1a\uff08BUMN\uff09\uff0c\u5373\u8d44\u672c\u5168\u90e8\u6216\u5927\u90e8\u5206\u5f52\u56fd\u5bb6\u6240\u6709\u7684\u5546\u4e1a\u5b9e\u4f53\uff0c\u901a\u8fc7\u76f4\u63a5\u53c2\u4e0e\u6e90\u81ea\u5206\u79bb\u7684\u56fd\u6709\u8d44\u4ea7\uff0c\u5176\u4e2d\u5305\u62ec\uff1a\n<ul class=\"wp-block-list\">\n<li>PT Pertamina (Persero), PT Perusahaan Listrik Negara (Persero), PT Perusahaan Gas Negara (Persero) Tbk., PT Telekomunikasi Indonesia (Persero) Tbk., PT Garuda Indonesia (Persero) Tbk., PT Pembangunan Perumahan (Persero) Tbk., PT Wijaya Karya (Persero) Tbk., PT Adhi Karya (Persero) Tbk., PT Hutama Karya (Persero), PT Krakatau Steel (Persero);<\/li>\n\n\n\n<li>\u56fd\u6709\u4f01\u4e1a\u94f6\u884c\uff0c\u5173\u4e8e\u4e3a\u5176\u4e1a\u52a1\u6d3b\u52a8\u8d2d\u4e70\u5546\u54c1\u548c\/\u6216\u6750\u6599\u7684\u4ed8\u6b3e\u3002<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u4ece\u4e8b\u6797\u4e1a\u3001\u79cd\u690d\u56ed\u3001\u519c\u4e1a\u3001\u755c\u7267\u4e1a\u548c\u6e14\u4e1a\u90e8\u95e8\u7684\u5de5\u4e1a\u548c\u51fa\u53e3\u5546\uff0c\u4ece\u6536\u96c6\u8005\u90a3\u91cc\u8d2d\u4e70\u6750\u6599\u4ee5\u6ee1\u8db3\u4ed6\u4eec\u7684\u5de5\u4e1a\u9700\u8981\u6216\u51fa\u53e3\u3002<\/li>\n\n\n\n<li>\u5411\u6301\u6709\u91c7\u77ff\u7ecf\u8425\u8bb8\u53ef\u8bc1\u7684\u5355\u4f4d\u6216\u8005\u4e2a\u4eba\u8d2d\u4e70\u7164\u77ff\u5f00\u91c7\u5546\u54c1\u3001\u91d1\u5c5e\u77ff\u4ea7\u3001\u975e\u91d1\u5c5e\u77ff\u4ea7\u7684\u884c\u4e1a\u6216\u8005\u7ecf\u8425\u5355\u4f4d\u3002<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\" start=\"3\">\n<li><strong>PPh \u7b2c 23\/26 \u6761<\/strong><\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e\u5c45\u6c11\u7eb3\u7a0e\u4eba\u6216\u5e38\u8bbe\u673a\u6784\u4ee5\u7b2c 23 \u6761\u9884\u6263\u7a0e\u7684\u540d\u4e49\u548c\u4ee5\u4efb\u4f55\u5f62\u5f0f\u652f\u4ed8\u6216\u652f\u4ed8\u7684\u4e0b\u5217\u6536\u5165\uff0cPPh \u7b2c 23 \u6761\u7531\u6709\u4e49\u52a1\u652f\u4ed8\u7684\u4e00\u65b9\u6263\u9664 :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u80a1\u606f\u3001\u5229\u606f\u548c\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u603b\u989d\u7684 15%\uff08\u767e\u5206\u4e4b\u5341\u4e94\uff09\uff1b \u4ee5\u53caPPh\u7b2c21\u6761\u6263\u9664\u7684\u4ee5\u5916\u7684\u5956\u54c1\u3001\u5956\u91d1\u7b49<\/li>\n\n\n\n<li>\u603b\u91d1\u989d\u7684 2%\uff08\u767e\u5206\u4e4b\u4e8c\uff09\uff1a\n<ul class=\"wp-block-list\">\n<li>\u4e0e\u8d44\u4ea7\u4f7f\u7528\u6709\u5173\u7684\u79df\u91d1\u548c\u5176\u4ed6\u6536\u5165\uff0c\u4f46\u53d7 PPh \u7b2c 4 \u6761\u7b2c (2) \u6b3e\u7ea6\u675f\u7684\u4e0e\u8d44\u4ea7\u4f7f\u7528\u6709\u5173\u7684\u79df\u91d1\u548c\u5176\u4ed6\u6536\u5165\u9664\u5916\uff1b \u548c<\/li>\n\n\n\n<li>\u4e0e\u6280\u672f\u670d\u52a1\u3001\u7ba1\u7406\u670d\u52a1\u3001\u65bd\u5de5\u670d\u52a1\u3001\u54a8\u8be2\u670d\u52a1\u4ee5\u53caPPh\u7b2c21\u6761\u89c4\u5b9a\u6263\u9664\u7684\u670d\u52a1\u4ee5\u5916\u7684\u5176\u4ed6\u670d\u52a1\u6709\u5173\u7684\u5229\u76ca\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u9884\u6263 PPh \u7b2c 23 \u6761\u4e0d\u9002\u7528\u4e8e\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u652f\u4ed8\u6216\u6b20\u94f6\u884c\u7684\u6536\u5165\uff1b<\/li>\n\n\n\n<li>\u4e0e\u671f\u6743\u79df\u8d41\u6709\u5173\u7684\u5df2\u4ed8\u6216\u5e94\u4ed8\u79df\u91d1\uff1b<\/li>\n\n\n\n<li>\u975e PPh \u5bf9\u8c61\u7684\u80a1\u606f\u548c\u4e2a\u4eba\u6536\u5230\u7684\u80a1\u606f\uff08\u6700\u7ec8 PPh \u5bf9\u8c61\uff09\uff1b<\/li>\n\n\n\n<li>\u975e PPh \u5bf9\u8c61\u7684\u5229\u6da6\u90e8\u5206\uff1b<\/li>\n\n\n\n<li>\u5408\u4f5c\u793e\u652f\u4ed8\u7ed9\u793e\u5458\u7684\u5269\u4f59\u5408\u4f5c\u7ecf\u8425\u6210\u679c\uff1b \u548c<\/li>\n\n\n\n<li>\u652f\u4ed8\u6216\u5e94\u4ed8\u7ed9\u91d1\u878d\u670d\u52a1\u7684\u5546\u4e1a\u5b9e\u4f53\u7684\u6536\u5165\uff0c\u8fd9\u4e9b\u91d1\u878d\u670d\u52a1\u5145\u5f53\u8d22\u653f\u90e8\u957f\u76d1\u7ba1\u7684\u8d37\u6b3e\u548c\/\u6216\u878d\u8d44\u7684\u5206\u9500\u5546\u3002<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\" start=\"4\">\n<li><strong>PPh \u7b2c 25 \u6761<\/strong><\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e3a\u51cf\u8f7b\u5e74\u672b\u5e94\u7f34\u7a0e\u6b3e\u8d1f\u62c5\uff0c\u5982\u679c\u60a8\u4e0d\u662f\u4f7f\u7528\u57fa\u4e8e 2018 \u5e74 PP 23 \u7684\u6700\u7ec8 PPh \u7a0e\u7387\u7684\u7eb3\u7a0e\u4eba\u6216\u4e0d\u5305\u62ec\u67d0\u4e9b\u4e2a\u4f53\u4f01\u4e1a\u5bb6\uff0c\u60a8\u9700\u8981\u6bcf\u6708\u8fdb\u884c PPh \u7b2c 25 \u6761\u5206\u671f\u4ed8\u6b3e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">PPh\u7b2c25\u6761\u5206\u671f\u4ed8\u6b3e\u7684\u4e00\u822c\u91d1\u989d\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u51c0\u6536\u5165\u4e58\u4ee5\u7a0e\u7387\uff0c\u7136\u540e\u9664\u4ee5\u5341\u4e8c\u6216\u7eb3\u7a0e\u5e74\u5ea6\u90e8\u5206\u7684\u6708\u6570<\/li>\n\n\n\n<li>\u5bf9\u4e8e\u4e2a\u4eba\u7eb3\u7a0e\u4eba\uff0c\u51c0\u6536\u5165\u5148\u6263\u9664\u975e\u5e94\u7a0e\u6536\u5165\uff0c\u7136\u540e\u518d\u4e58\u4ee5\u7a0e\u7387\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u51c0\u6536\u5165\u4e3a\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8bb0\u8d26\u7684\u4e2a\u4eba\u7eb3\u7a0e\u4eba\uff0c\u53ef\u4ee5\u8ba1\u7b97\u6bcf\u6708\u51c0\u6536\u5165\u7684\uff0c\u6309\u8bb0\u8d26\u8ba1\u7b97\u8d22\u653f\u51c0\u6536\u5165\uff1b<\/li>\n\n\n\n<li>\u4e2a\u4eba\u7eb3\u7a0e\u4eba\u4ec5\u6309\u51c0\u6536\u5165\u8ba1\u7b97\u89c4\u8303\u8bb0\u8d26\u6216\u8bb0\u8d26\u4f46\u4ece\u8d26\u7c3f\u65e0\u6cd5\u8ba1\u7b97\u6bcf\u6708\u51c0\u6536\u5165\u6570\u989d\u7684\uff0c\u8d22\u653f\u51c0\u6536\u5165\u6309\u6d41\u901a\u603b\u989d\u7684\u51c0\u6536\u5165\u8ba1\u7b97\u89c4\u8303\u8ba1\u7b97 \u6216\u6536\u5165\u3002<\/li>\n\n\n\n<li>\u5bf9\u4e8e\u6cd5\u4eba\u7eb3\u7a0e\u4eba\uff0c\u51c0\u8d22\u653f\u6536\u5165\u662f\u6839\u636e\u603b\u6536\u5165\u51cf\u53bb\u83b7\u5f97\u3001\u6536\u53d6\u548c\u7ef4\u6301\u6536\u5165\u7684\u6210\u672c\u8ba1\u7b97\u5f97\u51fa\u7684\u3002<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\" start=\"5\">\n<li><strong>\u6700\u7ec8 PPh\uff08PPh Final \u7b2c 4 \u6761\u7b2c 2 \u6b3e<\/strong><\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee5\u4e0b\u6536\u5165\u53ef\u80fd\u53d7\u6700\u7ec8 PPh \u7b2c 4 \u6761\u7b2c (2) \u6b3e\u7684\u7ea6\u675f\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4ee5\u5b58\u6b3e\u548c\u5176\u4ed6\u50a8\u84c4\u5229\u606f\u3001\u653f\u5e9c\u503a\u5238\u548c\u503a\u52a1\u8bc1\u5238\u5229\u606f\u4ee5\u53ca\u5408\u4f5c\u793e\u652f\u4ed8\u7ed9\u5408\u4f5c\u793e\u4e2a\u4eba\u6210\u5458\u7684\u5b58\u6b3e\u5229\u606f\u4e3a\u5f62\u5f0f\u7684\u6536\u5165\uff1b<\/li>\n\n\n\n<li>\u5f69\u7968\u5956\u91d1\u5f62\u5f0f\u7684\u6536\u5165\uff1b<\/li>\n\n\n\n<li>\u98ce\u9669\u6295\u8d44\u516c\u53f8\u5728\u8bc1\u5238\u4ea4\u6613\u6240\u4ea4\u6613\u7684\u80a1\u7968\u53ca\u5176\u4ed6\u6709\u4ef7\u8bc1\u5238\u3001\u884d\u751f\u54c1\u4ea4\u6613\u3001\u51fa\u552e\u80a1\u4efd\u6216\u8f6c\u8ba9\u5408\u4f19\u4f01\u4e1a\u80a1\u6743\u7684\u4ea4\u6613\u6240\u5f97\uff1b<\/li>\n\n\n\n<li>\u571f\u5730\u548c\/\u6216\u5efa\u7b51\u7269\u5f62\u5f0f\u7684\u8d44\u4ea7\u8f6c\u8ba9\u3001\u5efa\u7b51\u670d\u52a1\u4e1a\u52a1\u3001\u623f\u5730\u4ea7\u4e1a\u52a1\u4ee5\u53ca\u571f\u5730\u548c\/\u6216\u5efa\u7b51\u7269\u79df\u91d1\u7684\u4ea4\u6613\u6536\u5165\uff1b \u548c<\/li>\n\n\n\n<li>\u5176\u4ed6\u6307\u5b9a\u6536\u5165<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u53d7\u653f\u5e9c\u6cd5\u89c4\u76d1\u7ba1\u6216\u57fa\u4e8e\u653f\u5e9c\u6cd5\u89c4\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list\" start=\"6\">\n<li><strong>PPh \u7b2c 15 \u6761<\/strong>\n<ol class=\"wp-block-list\">\n<li>PPh\u7b2c15\u6761\u5173\u4e8e\u56fd\u5185\u822a\u73ed\u5305\u673a<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u7eb3\u7a0e\u4eba\u6839\u636e\u79df\u8239\u534f\u8bae\u6536\u5230\u6216\u83b7\u5f97\u7684\u4ee5\u91d1\u94b1\u6216\u8d27\u5e01\u4ef7\u503c\u5f62\u5f0f\u7684\u6240\u6709\u8865\u507f\u6216\u91cd\u7f6e\u4ef7\u503c\uff0c\u7528\u4e8e\u5c06\u4eba\u5458\u548c\/\u6216\u8d27\u7269\u4ece\u5370\u5ea6\u5c3c\u897f\u4e9a\u7684\u4e00\u4e2a\u6e2f\u53e3\u88c5\u8f7d\u5230\u53e6\u4e00\u4e2a\u6e2f\u53e3\u548c\/\u6216\u4ece\u5370\u5ea6\u5c3c\u897f\u4e9a\u7684\u6e2f\u53e3\u88c5\u8f7d \u5230\u56fd\u5916\u7684\u6e2f\u53e3\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u5185\u822a\u7a7a\u516c\u53f8\u7684\u7eb3\u7a0e\u4eba\u662f\u6ce8\u518c\u5728\u5370\u5ea6\u5c3c\u897f\u4e9a\uff08SPDN Badan\uff09\u7684\u822a\u7a7a\u516c\u53f8\u7684\u7eb3\u7a0e\u4eba\uff0c\u4ed6\u4eec\u6839\u636e\u5305\u673a\u534f\u8bae\u83b7\u5f97\u6536\u5165\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5305\u673a\u534f\u8bae\u7684\u542b\u4e49\u5305\u62ec\u6240\u6709\u5f62\u5f0f\u7684\u5305\u673a\uff0c\u5305\u62ec\u4e3a\u4eba\u5458\u548c\/\u6216\u8d27\u7269\u79df\u8d41\u98de\u673a\u7a7a\u95f4\uff08\u201c\u5305\u673a\u201d\uff09\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list\" start=\"2\">\n<li>PPh \u5173\u4e8e\u56fd\u5185\u822a\u8fd0\u7684\u7b2c 15 \u6761<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u5185\u822a\u8fd0\u516c\u53f8\u7684\u7eb3\u7a0e\u4eba\u5fc5\u987b\u5c31\u4ece\u5370\u5ea6\u5c3c\u897f\u4e9a\u548c\u5370\u5ea6\u5c3c\u897f\u4e9a\u5883\u5916\u6536\u5230\u6216\u8d5a\u53d6\u7684\u6240\u6709\u6536\u5165\u7f34\u7eb3 PPh\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56e0\u6b64\uff0c\u6210\u4e3a PPh \u5bf9\u8c61\u7684\u6536\u5165\u5305\u62ec\u7eb3\u7a0e\u4eba\u4ece\u4eba\u5458\u548c\/\u6216\u8d27\u7269\u8fd0\u8f93\u4e2d\u6536\u5230\u6216\u8d5a\u53d6\u7684\u6536\u5165\uff0c\u5305\u62ec\u4ece\u4ee5\u4e0b\u5730\u65b9\u79df\u7528\u8239\u53ea\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5370\u5ea6\u5c3c\u897f\u4e9a\u7684\u6e2f\u53e3\u5230\u5370\u5ea6\u5c3c\u897f\u4e9a\u7684\u5176\u4ed6\u6e2f\u53e3\uff0c<\/li>\n\n\n\n<li>\u5370\u5c3c\u6e2f\u53e3\u81f3\u5370\u5c3c\u5883\u5916\u6e2f\u53e3\uff0c<\/li>\n\n\n\n<li>\u5370\u5ea6\u5c3c\u897f\u4e9a\u4ee5\u5916\u7684\u6e2f\u53e3\u5230\u5370\u5ea6\u5c3c\u897f\u4e9a\u7684\u6e2f\u53e3\uff0c<\/li>\n\n\n\n<li>\u5370\u5ea6\u5c3c\u897f\u4e9a\u4ee5\u5916\u7684\u6e2f\u53e3\u5230\u5370\u5ea6\u5c3c\u897f\u4e9a\u4ee5\u5916\u7684\u5176\u4ed6\u6e2f\u53e3<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\" start=\"3\">\n<li>PPh \u7b2c 15 \u6761\u5173\u4e8e\u6d77\u5916\u822a\u8fd0\u548c\/\u6216\u822a\u73ed<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">PPh \u5bf9\u8c61\u662f\u4ece\u5370\u5ea6\u5c3c\u897f\u4e9a\u7684\u4e00\u4e2a\u6e2f\u53e3\u88c5\u8f7d\u5230\u53e6\u4e00\u4e2a\u6e2f\u53e3\u548c\/\u6216\u4ece\u5370\u5ea6\u5c3c\u897f\u4e9a\u7684\u4e00\u4e2a\u6e2f\u53e3\u5230\u56fd\u5916\u7684\u6e2f\u53e3\u7684\u4eba\u5458\u548c\/\u6216\u8d27\u7269\u8fd0\u8f93\u7684\u6240\u6709\u91cd\u7f6e\u4ef7\u503c\u6216\u4ee5\u8d27\u5e01\u6216\u8d27\u5e01\u4ef7\u503c\u5f62\u5f0f\u7684\u8865\u507f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56e0\u6b64\uff0c\u5916\u56fd\u8239\u516c\u53f8\u548c\/\u6216\u822a\u73ed\u6536\u5230\u6216\u83b7\u5f97\u7684\u62a5\u9500\u6216\u8865\u507f\u4e0d\u5305\u62ec\u4ece\u6d77\u5916\u6e2f\u53e3\u5230\u5370\u5ea6\u5c3c\u897f\u4e9a\u6e2f\u53e3\u7684\u4eba\u5458\u548c\/\u6216\u8d27\u7269\u8fd0\u8f93\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list\" start=\"4\">\n<li>PPh \u7b2c 15 \u6761\u5173\u4e8e\u5728\u5370\u5ea6\u5c3c\u897f\u4e9a\u7684\u4ee3\u8868\u5904\/\u8054\u7edc\u5904<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u5370\u5ea6\u5c3c\u897f\u4e9a\u8bbe\u6709\u8d38\u6613\u4ee3\u8868\u5904\uff08\u4ee3\u8868\u5904\/\u8054\u7edc\u5904\uff09\uff08\u4ee5\u4e0b\u7b80\u79f0 KPD\uff09\u4e14\u6765\u81ea\u4e0e\u5370\u5ea6\u5c3c\u897f\u4e9a\u6ca1\u6709\u7b7e\u8ba2\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\uff08P3B\uff09\u7684\u56fd\u5bb6\u7684\u5916\u56fd\u7eb3\u7a0e\u4eba\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list\" start=\"5\">\n<li>PPh\u7b2c\u5341\u4e94\u6761\u7eb3\u7a0e\u4eba\u4ece\u4e8b\u513f\u7ae5\u73a9\u5177\u751f\u4ea7\u56fd\u9645\u6765\u6599\u52a0\u5de5\u4e1a\u52a1\u6d3b\u52a8<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ece\u4e8b\u56fd\u9645\u6765\u6599\u52a0\u5de5\u670d\u52a1\uff08\u627f\u5305\u52a0\u5de5\uff09\u7684\u7eb3\u7a0e\u4eba\u662f\u6307\u5411\u8ba2\u8d27\u65b9\u63d0\u4f9b\u6750\u6599\u3001\u89c4\u683c\u3001\u6280\u672f\u8bf4\u660e\u548c\u670d\u52a1\u8d39\u7528\u786e\u5b9a\u7684\u513f\u7ae5\u73a9\u5177\u4ea7\u54c1\u5236\u9020\u6216\u7ec4\u88c5\u670d\u52a1\u7684\u56fd\u5185\u6cd5\u4eba\u7eb3\u7a0e\u4eba\u3002 \u4f4f\u6240\u5728\u56fd\u5916\uff0c\u4e0e\u7eb3\u7a0e\u4eba\u6709\u7279\u6b8a\u5173\u7cfb\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list\" start=\"7\">\n<li><strong>\u589e\u503c\u7a0e\uff08\u589e\u503c\u7a0e\uff09<\/strong><\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u589e\u503c\u7a0e\u5f81\u6536\u5bf9\u8c61\uff1a\uff08\u589e\u503c\u7a0e\u6cd5\u7b2c\u56db\u6761\u7b2c\u4e00\u6b3e\uff09<\/p>\n\n\n\n<ul 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class=\"wp-block-paragraph\">\u5e94\u7a0e\u670d\u52a1\u4ea4\u4ed8\u7684\u5b9a\u4e49\u5305\u62ec\u4e3a\u81ea\u8eab\u5229\u76ca\u4f7f\u7528\u548c\/\u6216\u514d\u8d39\u63d0\u4f9b\u7684\u5e94\u7a0e\u670d\u52a1\u3002<\/p>","protected":false},"excerpt":{"rendered":"<p>Perpajakan Bulanan \/ SPT Bulanan Pelaporan SPT Masa untuk semua jenis pajak Pelaporan SPT Masa untuk semua jenis pajak yang terdiri sebagai berikut Pemotongan PPh Pasal 21 atas Penghasilan sehubungan dengan pekerjaan, jasa, atau kegiatan dengan nama dan dalam bentuk apa pun yang diterima atau diperoleh Wajib Pajak orang pribadi dalam negeri wajib dilakukan oleh:&hellip;&nbsp;<a href=\"https:\/\/kkpshintawulandari.com\/zh\/spt_bulanan\/\" class=\"\" rel=\"bookmark\">\u9605\u8bfb\u66f4\u591a &raquo;<span class=\"screen-reader-text\">\u5b9a\u671f\u7eb3\u7a0e\u7533\u62a5\u8868<\/span><\/a><\/p>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","_joinchat":[],"footnotes":""},"class_list":["post-994","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/kkpshintawulandari.com\/zh\/wp-json\/wp\/v2\/pages\/994","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kkpshintawulandari.com\/zh\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/kkpshintawulandari.com\/zh\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/kkpshintawulandari.com\/zh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kkpshintawulandari.com\/zh\/wp-json\/wp\/v2\/comments?post=994"}],"version-history":[{"count":2,"href":"https:\/\/kkpshintawulandari.com\/zh\/wp-json\/wp\/v2\/pages\/994\/revisions"}],"predecessor-version":[{"id":1024,"href":"https:\/\/kkpshintawulandari.com\/zh\/wp-json\/wp\/v2\/pages\/994\/revisions\/1024"}],"wp:attachment":[{"href":"https:\/\/kkpshintawulandari.com\/zh\/wp-json\/wp\/v2\/media?parent=994"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}