{"id":1867,"date":"2025-12-05T09:20:38","date_gmt":"2025-12-05T02:20:38","guid":{"rendered":"https:\/\/kkpshintawulandari.com\/?p=1867"},"modified":"2025-12-05T09:22:28","modified_gmt":"2025-12-05T02:22:28","slug":"mekanisme-penghitungan-pajak-penghasilan-orang-pribadi","status":"publish","type":"post","link":"https:\/\/kkpshintawulandari.com\/zh\/2025\/12\/05\/mekanisme-penghitungan-pajak-penghasilan-orang-pribadi\/","title":{"rendered":"\u4e2a\u4eba\u6240\u5f97\u7a0e\u8ba1\u7b97\u673a\u5236"},"content":{"rendered":"

\u4e2a\u4eba\u7eb3\u7a0e\u4eba\uff0c\u65e0\u8bba\u5177\u6709\u804c\u5de5\u8eab\u4efd\u8fd8\u662f\u72ec\u7acb\u5de5\u4f5c\uff0c\u5747\u9700\u5728\u5e74\u7ec8\u8ba1\u7b97\u5b9e\u9645\u5e94\u7eb3\u7a0e\u989d\uff0c\u4ee5\u786e\u5b9a\u5c1a\u9700\u7f34\u7eb3\u7a0e\u6b3e\u4f59\u989d\u7684\u4f4d\u7f6e\u3002<\/p>\n\n\n\n

A. \u6240\u5f97\u7a0e\u5bf9\u8c61<\/strong><\/p>\n\n\n\n

\u6240\u5f97\u7a0e\u7684\u5bf9\u8c61\u662f\u6536\u5165\uff0c\u5373\u7eb3\u7a0e\u4eba\u6536\u5230\u6216\u83b7\u5f97\u7684\u4efb\u4f55\u989d\u5916\u7ecf\u6d4e\u80fd\u529b\uff0c\u65e0\u8bba\u6765\u81ea\u5370\u5ea6\u5c3c\u897f\u4e9a\u8fd8\u662f\u5370\u5ea6\u5c3c\u897f\u4e9a\u5883\u5916\uff0c\u53ef\u4ee5\u4ee5\u4efb\u4f55\u540d\u4e49\u548c\u4efb\u4f55\u5f62\u5f0f\u7528\u4e8e\u6d88\u8d39\u6216\u589e\u52a0\u6709\u5173\u7eb3\u7a0e\u4eba\u7684\u8d22\u5bcc\u3002<\/p>\n\n\n\n

\u7136\u800c\uff0c\u6709\u51e0\u79cd\u7c7b\u578b\u7684\u6536\u5165\u4e0d\u5c5e\u4e8e\u6240\u5f97\u7a0e\u5bf9\u8c61\uff0c\u5305\u62ec\uff1a<\/p>\n\n\n\n

    \n
  1. \u4e00\u4e2a\u3002\u63f4\u52a9\u6216\u6350\u8d60\uff0c\u5305\u62ec\u5929\u8bfe\u548c\u5176\u4ed6\u5b97\u6559\u6350\u8d60\uff0c\u5176\u89c4\u5b9a\u53d7\u653f\u5e9c\u6cd5\u89c4\u7ba1\u8f96\u6216\u57fa\u4e8e\u653f\u5e9c\u6cd5\u89c4\uff1b\u548cb\u3002\u5176\u89c4\u5b9a\u53d7\u8d22\u653f\u90e8\u957f\u6761\u4f8b\u76d1\u7ba1\u6216\u57fa\u4e8e\u8d22\u653f\u90e8\u957f\u6761\u4f8b\u7684\u8d60\u4e0e\u8d44\u4ea7\uff1b \u53ea\u8981\u6709\u5173\u5404\u65b9\u4e4b\u95f4\u4e0d\u5b58\u5728\u4e1a\u52a1\u3001\u96c7\u4f63\u3001\u6240\u6709\u6743\u6216\u63a7\u5236\u5173\u7cfb\uff1b<\/li>\n\n\n\n
  2. \u9057\u4ea7<\/li>\n\n\n\n
  3. \u8865\u507f\u6216\u4e0e\u5de5\u4f5c\u6216\u670d\u52a1\u6709\u5173\u7684\u4ee5\u5b9e\u7269\u548c\/\u6216\u7eb3\u7a0e\u4eba\u6216\u653f\u5e9c\u4eab\u53d7\u7684\u5f62\u5f0f\u63d0\u4f9b\u7684\u8865\u507f\uff0c\u5982\u679c\u7531\u975e\u7eb3\u7a0e\u4eba\u6216\u67d0\u4e9b\u7eb3\u7a0e\u4eba\u63d0\u4f9b\uff0c\u5219\u5c06\u662f\u6536\u5165\uff09\uff1b\u548c<\/li>\n\n\n\n
  4. \u6240\u5f97\u7a0e\u6cd5\u89c4\u5b9a\u7684\u5176\u4ed6\u6536\u5165\u3002 <\/li>\n<\/ol>\n\n\n\n

    B. \u5e94\u7a0e\u6536\u5165<\/strong><\/p>\n\n\n\n

    \u83b7\u53d6\u5e94\u7a0e\u6536\u5165\u91d1\u989d\u7684\u6b65\u9aa4\u5982\u4e0b\uff1a<\/p>\n\n\n\n

    \u9996\u5148\uff0c\u8ba1\u7b97\u4e00\u4e2a\u7eb3\u7a0e\u5e74\u5ea6\u5185\u6536\u5230\u6216\u5e94\u8ba1\u7684\u6240\u6709\u6536\u5165\uff0c\u4e0d\u5305\u62ec\u975e\u7eb3\u7a0e\u5bf9\u8c61\u7684\u6536\u5165\u548c\u5df2\u7f34\u7eb3\u6700\u7ec8\u6240\u5f97\u7a0e\u7684\u6536\u5165\u3002<\/p>\n\n\n\n

    \u4e00\u5e74\u5185\u8d5a\u53d6\u7684\u51c0\u6536\u5165\u91d1\u989d\u53ef\u4ee5\u6839\u636e\u4ece\u4e8b\u81ea\u7531\u804c\u4e1a\u7684\u4e2a\u4eba\u7eb3\u7a0e\u4eba\u8fdb\u884c\u7684\u8bb0\u8d26\/\u8bb0\u5f55\u7ed3\u679c\u548c\/\u6216\u96c7\u4e3b\u5411\u5176\u96c7\u5458\u63d0\u4f9b\u7684\u9884\u6263\u7a0e\u8bc1\u660e\uff08\u8868\u683c1721\uff09\u6765\u786e\u5b9a\u3002<\/p>\n\n\n\n

    \u5176\u6b21\uff0c\u4ece\u51c0\u6536\u5165\u4e2d\u51cf\u53bb\u975e\u5e94\u7a0e\u6536\u5165\uff08PTKP\uff09\u3002\u4e2a\u4eba\u7eb3\u7a0e\u4eba\u7684\u975e\u5e94\u7a0e\u6240\u5f97\u989d\u5982\u4e0b\uff1a<\/p>\n\n\n\n

      \n
    1. RP\u3002\u4e2a\u4eba\u7eb3\u7a0e\u4eba 54,000,000.00\uff08\u4e94\u5343\u56db\u767e\u4e07\u5362\u6bd4\uff09\uff1b<\/li>\n\n\n\n
    2. RP\u3002\u5df2\u5a5a\u7eb3\u7a0e\u4eba\u989d\u5916 4,500,000.00\uff08\u56db\u767e\u4e94\u5341\u4e07\u5362\u6bd4\uff09\uff1b<\/li>\n\n\n\n
    3. RP\u3002 54,000,000.00\uff08\u4e94\u5343\u56db\u767e\u4e07\u5362\u6bd4\uff09\uff0c\u5bf9\u4e8e\u6536\u5165\u4e0e\u5176\u4e08\u592b\u7684\u6536\u5165\u76f8\u7ed3\u5408\u7684\u59bb\u5b50\uff0c\u5982\u7b2c 8 \u6761\u7b2c (1) \u6b3e\u6240\u8ff0\uff1b\u548c<\/li>\n\n\n\n
    4. RP\u3002 4,500,000.00\uff08\u56db\u767e\u4e94\u5341\u4e07\u5362\u6bd4\uff09\u4e3a\u8840\u7f18\u548c\u5a5a\u59fb\u5bb6\u5ead\u4e2d\u7684\u6bcf\u4e2a\u76f4\u7cfb\u6210\u5458\u4ee5\u53ca\u5b8c\u5168\u53d7\u629a\u517b\u7684\u6536\u517b\u5b50\u5973\u989d\u5916\u652f\u4ed8\uff0c\u6bcf\u4e2a\u5bb6\u5ead\u6700\u591a\u4e09\uff08\u4e09\uff09\u4eba\u3002<\/li>\n<\/ol>\n\n\n\n

      \u975e\u5e94\u7a0e\u6240\u5f97\u989d\u6309\u7167\u7eb3\u7a0e\u5e74\u5ea6\u671f\u521d\u6216\u7eb3\u7a0e\u5e74\u5ea6\u671f\u521d\u7684\u60c5\u51b5\u786e\u5b9a\u3002\u6839\u636e\u8fd9\u4e9b\u8ba1\u7b97\u7684\u7ed3\u679c\uff0c\u6211\u4eec\u53ef\u4ee5\u5f97\u5230\u5e94\u7a0e\u6536\u5165\u7684\u91d1\u989d\u3002<\/p>\n\n\n\n

      C. \u6240\u5f97\u7a0e\u7a0e\u7387<\/strong><\/p>\n\n\n\n

      \u5883\u5185\u4e2a\u4eba\u7eb3\u7a0e\u4eba\u6240\u5f97\u7a0e\u7a0e\u7387\u5982\u4e0b\uff1a<\/p>\n\n\n\n

        \n
      1. \u5e94\u7a0e\u6536\u5165\u4e0d\u8d85\u8fc7 60,000,000.00 IDR\uff08\u516d\u5343\u4e07\u5362\u6bd4\uff09\u7684\u7a0e\u7387\u4e3a 5%\uff08\u767e\u5206\u4e4b\u4e94\uff09<\/li>\n\n\n\n
      2. \u5e94\u7a0e\u6536\u5165\u8d85\u8fc7 IDR 60,000,000.00\uff08\u516d\u5343\u4e07\u5362\u6bd4\uff09\u81f3 IDR 250,000,000.00\uff08\u4e24\u4ebf\u4e94\u5343\u4e07\u5362\u6bd4\uff09\u7684\u7a0e\u7387\u4e3a 15%\uff08\u767e\u5206\u4e4b\u5341\u4e94\uff09<\/li>\n\n\n\n
      3. \u5e94\u7a0e\u6536\u5165\u8d85\u8fc7 IDR 250,000,000.00\uff082.5 \u4ebf\u5362\u6bd4\uff09\u81f3 IDR 500,000,000.00\uff085 \u4ebf\u5362\u6bd4\uff09\u7684\u7a0e\u7387\u4e3a 25%\uff0825%\uff09<\/li>\n\n\n\n
      4. \u5e94\u7a0e\u6536\u5165\u8d85\u8fc7 IDR 500,000,000.00\uff08\u4e94\u4ebf\u5362\u6bd4\uff09\u81f3 IDR 5,000,000,000.00\uff08\u4e94\u5341\u4ebf\u5362\u6bd4\uff09\u7684\u7a0e\u7387\u4e3a 30%\uff08\u767e\u5206\u4e4b\u4e09\u5341\uff09<\/li>\n\n\n\n
      5. \u5e94\u7a0e\u6536\u5165\u8d85\u8fc7 5,000,000,000.00 \u5370\u5c3c\u76fe\uff08\u4e94\u5341\u4ebf\u5362\u6bd4\uff09\u7684\u7a0e\u7387\u4e3a 35%\uff08\u767e\u5206\u4e4b\u4e09\u5341\u4e94\uff09\u3002<\/li>\n<\/ol>\n\n\n\n

        \u56db\u3001\u672c\u5e74\u5ea6\u7eb3\u7a0e\u60c5\u51b5<\/strong><\/p>\n\n\n\n

        \u83b7\u5f97\u5e94\u7a0e\u6536\u5165\u548c\u5e94\u7eb3\u7a0e\u989d\u540e\uff0c\u4e0b\u4e00\u6b65\u5c31\u662f\u4ece\u7a0e\u6536\u62b5\u514d\u4e2d\u51cf\u53bb\u8ba1\u7b97\u51fa\u7684\u6240\u5f97\u7a0e\u3002\u7a0e\u6536\u62b5\u514d\u662f\u4e4b\u524d\u901a\u8fc7\u53e6\u4e00\u65b9\u7684\u6263\u9664\u673a\u5236\u6216\u60a8\u81ea\u5df1\u652f\u4ed8\u7684\u7a0e\u6b3e\u3002\u6263\u9664\u7684\u7ed3\u679c\u5c31\u662f\u60a8\u4ecd\u9700\u81ea\u884c\u7f34\u7eb3\u7684\u6240\u5f97\u7a0e\u3002<\/p>\n\n\n\n

        E. \u5e94\u7eb3\u7a0e\u989d\u8ba1\u7b97\u8bf4\u660e<\/strong><\/p>\n\n\n\n

        \u4e86\u89e3\u4e86\u4e0a\u9762\u7684\u6982\u5ff5\u4e4b\u540e\uff0c\u6211\u4eec\u6765\u770b\u4e0b\u9762\u7684\u56fe\u89e3\u3002<\/p>\n\n\n\n

        \u5229\u5965\u6ce2\u5fb7\u5148\u751f\u662f\u4e00\u540d\u4e0a\u73ed\u65cf\uff0c\u517c\u804c\u4fee\u7406\u7535\u5b50\u8bbe\u5907\uff0c\u4ed6\u6709\u4e00\u4e2a\u59bb\u5b50\u548c\u4e00\u4e2a\u4e24\u5c81\u7684\u5b69\u5b50\u3002\u4ed6\u4eca\u5e74\u7684\u51c0\u6536\u5165\u603b\u989d\u4e3a 300,000,000.00 \u5370\u5c3c\u76fe\uff0c\u5176\u4e2d 200,000,000.00 \u5370\u5c3c\u76fe\u6765\u81ea\u4ed6\u5728 Hydra Corp. \u7684\u5de5\u4f5c\uff0c\u5269\u4f59\u7684 200,000,000.00 \u5370\u5c3c\u76fe\u6765\u81ea\u4ed6\u5728 Hydra Corp. \u7684\u5de5\u4f5c\u3002 100,000,000.00\u6765\u81ea\u4ed6\u7684\u7535\u5b50\u8bbe\u5907\u7ef4\u4fee\u4e1a\u52a1\u3002\u5bf9\u4e8e Leopold \u5148\u751f\u5728 Hydra Corp. \u7684\u6536\u5165\uff0c\u5df2\u6263\u9664\u4e86 15,550,000.00 \u5370\u5c3c\u76fe\u7684\u6240\u5f97\u7a0e\uff0c\u8be5\u91d1\u989d\u5217\u4e8e\u9884\u6263\u7a0e\u6536\u636e\uff08\u8868\u683c 1721\uff09\u4e0a\u3002\u5229\u5965\u6ce2\u5fb7\u5148\u751f\u7684\u59bb\u5b50\u6770\u739b\u592b\u4eba\u662f\u4e00\u4f4d\u6ca1\u6709\u6536\u5165\u7684\u5bb6\u5ead\u4e3b\u5987\u3002<\/p>\n\n\n\n

        \u6839\u636e\u8fd9\u4e9b\u6570\u636e\uff0c\u53ef\u4ee5\u8fdb\u884c\u5982\u4e0b\u8ba1\u7b97\uff1a<\/p>\n\n\n\n

        \u51c0\u6536\u5165 \u5362\u6bd4\u3002 300,000,000.00
        \u975e\u5e94\u7a0e\u6536\u5165 \uff08\u5df2\u5a5a\uff0c1 \u4e2a\u5b69\u5b50\uff09 \uff0863,000,000.00 \u5362\u6bd4\uff09
        \u5e94\u7a0e\u6536\u5165 237,000,000.00 \u5370\u5c3c\u76fe<\/p>\n\n\n\n

        \u5e94\u7f34\u7a0e\u6b3e
        5% x Rp. 50,000,000.00 \u5370\u5c3c\u76fe2,500,000.00
        15% x (Rp. 237,000,000.00-Rp. 50,000,000.00) IDR 28,050,000.00
        \u5e94\u7f34\u7a0e\u91d1\u603b\u989d IDR 30,550,000.00<\/p>\n\n\n\n

        \u56e0\u6b64\uff0c\u4ecd\u9700\u7f34\u7eb3\u7684\u7a0e\u6b3e\u4e3a\uff1a
        \u6240\u6b20\u7a0e\u6b3e\u603b\u989d Rp. 30,550,000.00
        \u7a0e\u6536\u62b5\u514d\uff08Hydra Corp. \u7684\u9884\u6263\u7a0e\u8bc1\u660e\uff09 \uff08Rp. 15,550,000.00\uff09
        \u4ecd\u9700\u7f34\u7eb3\u7684\u7a0e\u6b3e\u3002 RP\u3002 15,000,000.00<\/p>\n\n\n\n

        \u4ecd\u7136\u9700\u8981\u7f34\u7eb3\u7684\u7a0e\u6b3e\u5e76\u4e0d\u603b\u662f\u50cf\u5229\u5965\u6ce2\u5fb7\u5148\u751f\u7684\u60c5\u51b5\u90a3\u6837\u6709\u4f59\u989d\u3002\u4f59\u989d\u53ef\u80fd\u4e3a\u96f6\uff0c\u4e5f\u53ef\u80fd\u591a\u4ed8\u3002\u5e94\u8ba1\u7a0e\u6b3e\u6709\u4f59\u989d\u7684\uff0c\u7eb3\u7a0e\u4eba\u6709\u4e49\u52a1\u5c06\u4e0d\u8db3\u90e8\u5206\u7f34\u5165\u56fd\u5e93\u3002\u4f46\u662f\uff0c\u5982\u679c\u591a\u7f34\u7684\u7a0e\u6b3e\uff0c\u7eb3\u7a0e\u4eba\u53ef\u4ee5\u5728\u4e0b\u4e00\u7eb3\u7a0e\u671f\u8865\u7f34\uff0c\u6216\u8005\u5411\u7eb3\u7a0e\u4eba\u6ce8\u518c\u5730\u7684\u7a0e\u52a1\u670d\u52a1\u673a\u6784\u529e\u7406\u9000\u8fd8\uff08\u8fd4\u8fd8\uff09\u591a\u7f34\u7a0e\u6b3e\u7684\u624b\u7eed\u3002<\/p>\n\n\n\n

        F. \u7c3f\u8bb0\u548c\u8bb0\u5f55<\/strong><\/p>\n\n\n\n

        \u7c3f\u8bb0\u662f\u5b9a\u671f\u8fdb\u884c\u7684\u8bb0\u5f55\u8fc7\u7a0b\uff0c\u6536\u96c6\u8d22\u52a1\u6570\u636e\u548c\u4fe1\u606f\uff0c\u5305\u62ec\u8d44\u4ea7\u3001\u8d1f\u503a\u3001\u8d44\u672c\u3001\u6536\u5165\u548c\u6210\u672c\uff0c\u4ee5\u53ca\u8d2d\u4e70\u548c\u4ea4\u4ed8\u5546\u54c1\u6216\u670d\u52a1\u7684\u603b\u4ef7\u683c\uff0c\u5e76\u901a\u8fc7\u51c6\u5907\u7eb3\u7a0e\u5e74\u5ea6\u671f\u95f4\u7684\u8d44\u4ea7\u8d1f\u503a\u8868\u548c\u635f\u76ca\u8868\u5f62\u5f0f\u7684\u8d22\u52a1\u62a5\u544a\u6765\u7ed3\u675f\u3002<\/p>\n\n\n\n

        \u5728\u5370\u5ea6\u5c3c\u897f\u4e9a\uff0c\u5fc5\u987b\u4f7f\u7528\u62c9\u4e01\u5b57\u6bcd\u3001\u963f\u62c9\u4f2f\u6570\u5b57\u3001\u5362\u6bd4\u8d27\u5e01\u5355\u4f4d\u8fdb\u884c\u7c3f\u8bb0\uff0c\u5e76\u4f7f\u7528\u8d22\u653f\u90e8\u957f\u5141\u8bb8\u7684\u5176\u4ed6\u7a0b\u5e8f\u4ee5\u5370\u5ea6\u5c3c\u897f\u4e9a\u8bed\u8fdb\u884c\u8bb0\u8d26\u3002<\/p>\n\n\n\n

        \u9664\u975e\u7a0e\u6cd5\u548c\u6cd5\u89c4\u53e6\u6709\u89c4\u5b9a\uff0c\u5426\u5219\u7c3f\u8bb0\u5fc5\u987b\u4f7f\u7528\u5370\u5ea6\u5c3c\u897f\u4e9a\u5e38\u7528\u7684\u7cfb\u7edf\u8fdb\u884c\uff0c\u4f8b\u5982\u57fa\u4e8e\u8d22\u52a1\u4f1a\u8ba1\u51c6\u5219\u3002<\/p>\n\n\n\n

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        \u6765\u6e90 : https:\/\/www.pajak.go.id\/id\/mekanisme-penghitungan-pajak-penghasilan-orang-pribadi<\/p>\n\n\n\n

        <\/p>","protected":false},"excerpt":{"rendered":"

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