{"id":19017,"date":"2026-06-11T02:22:07","date_gmt":"2026-06-11T02:22:07","guid":{"rendered":"https:\/\/esinbiz.com.sg\/esinbizIndonesia.sg\/esinbizIndonesia\/?p=19017"},"modified":"2026-06-11T02:22:07","modified_gmt":"2026-06-11T02:22:07","slug":"%e9%a9%be%e9%a9%ad%e5%8d%b0%e5%ba%a6%e5%b0%bc%e8%a5%bf%e4%ba%9a%e4%bc%81%e4%b8%9a%e7%a8%8e%e5%8a%a1%e4%b8%8e%e4%bc%9a%e8%ae%a1%e6%9c%8d%e5%8a%a1%e7%9a%84%e5%a4%8d%e6%9d%82%e6%80%a7","status":"publish","type":"post","link":"https:\/\/esinbiz.com.sg\/esinbizIndonesia\/zh\/%e9%a9%be%e9%a9%ad%e5%8d%b0%e5%ba%a6%e5%b0%bc%e8%a5%bf%e4%ba%9a%e4%bc%81%e4%b8%9a%e7%a8%8e%e5%8a%a1%e4%b8%8e%e4%bc%9a%e8%ae%a1%e6%9c%8d%e5%8a%a1%e7%9a%84%e5%a4%8d%e6%9d%82%e6%80%a7\/","title":{"rendered":"\u9a7e\u9a6d\u5370\u5ea6\u5c3c\u897f\u4e9a\u4f01\u4e1a\u7a0e\u52a1\u4e0e\u4f1a\u8ba1\u670d\u52a1\u7684\u590d\u6742\u6027"},"content":{"rendered":"<p class=\"font-claude-response-body break-words whitespace-normal\">\u5370\u5ea6\u5c3c\u897f\u4e9a\u4f01\u4e1a\u5408\u89c4\u7684\u683c\u5c40\uff0c\u7531\u4e25\u683c\u7684\u76d1\u7ba1\u6846\u67b6\u6240\u754c\u5b9a\uff0c\u8981\u6c42\u7cbe\u51c6\u3001\u900f\u660e\u4ee5\u53ca\u6df1\u539a\u7684\u672c\u5730\u4e13\u4e1a\u77e5\u8bc6\u3002\u5bf9\u4e8e\u5728\u8fd9\u4e2a\u7fa4\u5c9b\u56fd\u5bb6\u7ecf\u8425\u7684\u5883\u5916\u6216\u5883\u5185\u5b9e\u4f53\u800c\u8a00\uff0c\u8058\u7528\u4e13\u4e1a\u7a0e\u52a1\u548c\u4f1a\u8ba1\u670d\u52a1\uff0c\u4e0d\u4ec5\u4ec5\u662f\u884c\u653f\u4e0a\u7684\u4fbf\u5229\u2014\u2014\u66f4\u662f\u964d\u4f4e\u4e0e\u5370\u5ea6\u5c3c\u897f\u4e9a\u7a0e\u6cd5\u76f8\u5173\u98ce\u9669\u7684\u6218\u7565\u5fc5\u8981\uff0c\u800c\u8be5\u7a0e\u6cd5\u4e3b\u8981\u53d7\u300a\u7a0e\u52a1\u4e00\u822c\u89c4\u5b9a\u4e0e\u7a0b\u5e8f\u6cd5\u300b\uff08UU KUP\uff09\u7ea6\u675f\u3002\u968f\u7740\u5370\u5ea6\u5c3c\u897f\u4e9a\u901a\u8fc7\u6570\u5b57\u5316\u8f6c\u578b\u6301\u7eed\u63a8\u8fdb\u8d22\u7a0e\u884c\u653f\u73b0\u4ee3\u5316\uff0c\u4f01\u4e1a\u5fc5\u987b\u6df1\u5165\u5e94\u5bf9\u589e\u503c\u7a0e\uff08PPN\uff09\u3001\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08PPh Badan\uff09\u4ee5\u53ca\u672c\u5730\u5546\u4e1a\u73af\u5883\u4e2d\u590d\u6742\u7684\u9884\u6263\u7a0e\u4e49\u52a1\u3002<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span 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href=\"https:\/\/esinbiz.com.sg\/esinbizIndonesia\/zh\/%e9%a9%be%e9%a9%ad%e5%8d%b0%e5%ba%a6%e5%b0%bc%e8%a5%bf%e4%ba%9a%e4%bc%81%e4%b8%9a%e7%a8%8e%e5%8a%a1%e4%b8%8e%e4%bc%9a%e8%ae%a1%e6%9c%8d%e5%8a%a1%e7%9a%84%e5%a4%8d%e6%9d%82%e6%80%a7\/#%E5%8D%B0%E5%BA%A6%E5%B0%BC%E8%A5%BF%E4%BA%9A%E7%A8%8E%E5%8A%A1%E7%9B%91%E7%AE%A1%E6%A1%86%E6%9E%B6\" >\u5370\u5ea6\u5c3c\u897f\u4e9a\u7a0e\u52a1\u76d1\u7ba1\u6846\u67b6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/esinbiz.com.sg\/esinbizIndonesia\/zh\/%e9%a9%be%e9%a9%ad%e5%8d%b0%e5%ba%a6%e5%b0%bc%e8%a5%bf%e4%ba%9a%e4%bc%81%e4%b8%9a%e7%a8%8e%e5%8a%a1%e4%b8%8e%e4%bc%9a%e8%ae%a1%e6%9c%8d%e5%8a%a1%e7%9a%84%e5%a4%8d%e6%9d%82%e6%80%a7\/#%E5%B8%82%E5%9C%BA%E5%87%86%E5%85%A5%E7%9A%84%E6%A0%B8%E5%BF%83%E4%BC%9A%E8%AE%A1%E6%9C%8D%E5%8A%A1\" >\u5e02\u573a\u51c6\u5165\u7684\u6838\u5fc3\u4f1a\u8ba1\u670d\u52a1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link 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id=\"%E5%8D%B0%E5%BA%A6%E5%B0%BC%E8%A5%BF%E4%BA%9A%E7%A8%8E%E5%8A%A1%E7%9B%91%E7%AE%A1%E6%A1%86%E6%9E%B6\"><\/span><strong>\u5370\u5ea6\u5c3c\u897f\u4e9a\u7a0e\u52a1\u76d1\u7ba1\u6846\u67b6<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p class=\"font-claude-response-body break-words whitespace-normal\">\u5370\u5ea6\u5c3c\u897f\u4e9a\u7a0e\u6536\u5236\u5ea6\u4ee5\u81ea\u6211\u8bc4\u4f30\u6a21\u5f0f\u4e3a\u57fa\u7840\uff0c\u5c06\u8ba1\u7b97\u3001\u7f34\u7eb3\u548c\u7533\u62a5\u7684\u5168\u90e8\u8d23\u4efb\u7f6e\u4e8e\u7eb3\u7a0e\u4eba\u8eab\u4e0a\u3002\u6839\u636e\u300a\u7a0e\u52a1\u4e00\u822c\u89c4\u5b9a\u4e0e\u7a0b\u5e8f\u6cd5\u300b\uff0c\u4f01\u4e1a\u987b\u6309\u7167\u5370\u5ea6\u5c3c\u897f\u4e9a\u8d22\u52a1\u4f1a\u8ba1\u51c6\u5219\uff08PSAK\uff09\u4fdd\u5b58\u5b8c\u6574\u7684\u8d22\u52a1\u8bb0\u5f55\uff0c\u800cPSAK\u5df2\u5728\u5f88\u5927\u7a0b\u5ea6\u4e0a\u4e0e\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08IFRS\uff09\u63a5\u8f68\u3002\u4e13\u4e1a\u7a0e\u52a1\u548c\u4f1a\u8ba1\u670d\u52a1\u63d0\u4f9b\u5546\u786e\u4fdd\u4f01\u4e1a\u8d22\u52a1\u62a5\u8868\u4e0d\u4ec5\u7b26\u5408PSAK\uff0c\u8fd8\u4e0e\u7a0e\u52a1\u603b\u5c40\uff08DJP\uff09\u8981\u6c42\u7684\u8d22\u7a0e\u8c03\u6574\u76f8\u534f\u8c03\u3002<\/p>\n<h4 class=\"font-claude-response-body break-words whitespace-normal\"><span class=\"ez-toc-section\" id=\"%E5%B8%82%E5%9C%BA%E5%87%86%E5%85%A5%E7%9A%84%E6%A0%B8%E5%BF%83%E4%BC%9A%E8%AE%A1%E6%9C%8D%E5%8A%A1\"><\/span><strong>\u5e02\u573a\u51c6\u5165\u7684\u6838\u5fc3\u4f1a\u8ba1\u670d\u52a1<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p class=\"font-claude-response-body break-words whitespace-normal\">\u5728\u5370\u5ea6\u5c3c\u897f\u4e9a\u8bbe\u7acb\u516c\u53f8\u65f6\u2014\u2014\u65e0\u8bba\u662f\u4ee5PT\u8fd8\u662f\u5916\u5546\u6295\u8d44\u6709\u9650\u8d23\u4efb\u516c\u53f8\uff08PT PMA\uff09\u5f62\u5f0f\u2014\u2014\u4f1a\u8ba1\u804c\u80fd\u5fc5\u987b\u4ece\u7b2c\u4e00\u5929\u8d77\u5c31\u672c\u5730\u5316\u3002\u4e13\u4e1a\u670d\u52a1\u901a\u5e38\u6db5\u76d6\uff1a<\/p>\n<ul class=\"[li_&amp;]:mb-0 [li_&amp;]:mt-1 [li_&amp;]:gap-1 [&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\">\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\"><strong>\u8d26\u52a1\u5904\u7406\u4e0e\u8d22\u52a1\u62a5\u544a\uff1a<\/strong> \u7ef4\u62a4\u603b\u8d26\u3001\u5e94\u4ed8\/\u5e94\u6536\u8d26\u6b3e\uff0c\u5e76\u6309\u7167\u672c\u5730\u6807\u51c6\u7f16\u5236\u6708\u5ea6\u8d22\u52a1\u62a5\u8868\u3002<\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\"><strong>\u7a0e\u52a1\u5408\u89c4\u4e0e\u7533\u62a5\uff1a<\/strong> \u7ba1\u7406\u6708\u5ea6\u548c\u5e74\u5ea6\u7a0e\u52a1\u7533\u62a5\uff0c\u5305\u62ec\u7b2c21\u6761\uff08\u5458\u5de5\u4e2a\u4eba\u6240\u5f97\u7a0e\uff09\u3001\u7b2c23\u6761\uff08\u670d\u52a1\u9884\u6263\u7a0e\uff09\u53ca\u7b2c25\/29\u6761\uff08\u4f01\u4e1a\u6240\u5f97\u7a0e\u5206\u671f\u4ed8\u6b3e\uff09\u3002<\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\"><strong>\u589e\u503c\u7a0e\u7ba1\u7406\uff1a<\/strong> \u901a\u8fc7\u7535\u5b50\u7a0e\u52a1\u53d1\u7968\u7cfb\u7edf\uff08e-Faktur\uff09\u5904\u7406\u7a0e\u52a1\u53d1\u7968\u7684\u5f00\u5177\uff0c\u8fd9\u5bf9\u6240\u6709\u5df2\u767b\u8bb0\u589e\u503c\u7a0e\u7684\u4f01\u4e1a\u5747\u4e3a\u5f3a\u5236\u8981\u6c42\u3002<\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\"><strong>\u85aa\u8d44\u7ba1\u7406\uff1a<\/strong> \u786e\u4fdd\u51c6\u786e\u8ba1\u7b97\u793e\u4f1a\u4fdd\u969c\u7f34\u8d39\uff08BPJS Ketenagakerjaan\u548cBPJS Kesehatan\uff09\uff0c\u8fd9\u5bf9\u6240\u6709\u5458\u5de5\u5747\u4e3a\u5f3a\u5236\u6027\u89c4\u5b9a\u3002<\/li>\n<\/ul>\n<h4 class=\"font-claude-response-body break-words whitespace-normal\"><span class=\"ez-toc-section\" id=\"%E9%99%8D%E4%BD%8E%E8%B4%A2%E7%A8%8E%E9%A3%8E%E9%99%A9%E4%B8%8E%E5%A4%87%E6%88%98%E7%A8%8E%E5%8A%A1%E5%AE%A1%E8%AE%A1\"><\/span><strong>\u964d\u4f4e\u8d22\u7a0e\u98ce\u9669\u4e0e\u5907\u6218\u7a0e\u52a1\u5ba1\u8ba1<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p class=\"font-claude-response-body break-words whitespace-normal\">\u7a0e\u52a1\u603b\u5c40\u91c7\u7528\u5148\u8fdb\u7684\u6570\u636e\u6bd4\u5bf9\u7cfb\u7edf\uff0c\u4ee5\u8bc6\u522b\u7a0e\u52a1\u7533\u62a5\u4e2d\u7684\u5dee\u5f02\u3002\u8058\u7528\u4e13\u4e1a\u4f1a\u8ba1\u516c\u53f8\uff0c\u5728\u7a0e\u52a1\u5ba1\u8ba1\u671f\u95f4\u53ef\u63d0\u4f9b\u6709\u529b\u7684\u9632\u62a4\u5c4f\u969c\u3002\u6839\u636e\u5370\u5ea6\u5c3c\u897f\u4e9a\u5546\u4e1a\u6cd5\u6743\u5a01\u6587\u732e\uff0c\u7a0e\u52a1\u4e89\u8bae\u7684\u4e3b\u8981\u6839\u6e90\u5f80\u5f80\u5728\u4e8e\u53ef\u62b5\u6263\u8d39\u7528\u6587\u6863\u4e0d\u5b8c\u5584\u3002\u4e13\u4e1a\u670d\u52a1\u786e\u4fdd\u6bcf\u7b14\u4ea4\u6613\u90fd\u6709\u6709\u6548\u51ed\u8bc1\u652f\u6491\u2014\u2014\u5982\u53d1\u7968\u3001\u5408\u540c\u548c\u4ed8\u6b3e\u8bc1\u660e\u2014\u2014\u8fd9\u4e9b\u5728\u7a0e\u52a1\u68c0\u67e5\uff08Pemeriksaan Pajak\uff09\u671f\u95f4\u81f3\u5173\u91cd\u8981\u3002<\/p>\n<p class=\"font-claude-response-body break-words whitespace-normal\">\u6b64\u5916\uff0c\u7a0e\u52a1\u4fe1\u606f\u7cfb\u7edf\u7684\u5b9e\u65bd\u4f7f\u653f\u5e9c\u80fd\u591f\u8ffd\u8e2a\u8de8\u5883\u4ea4\u6613\uff0c\u8fd9\u4f7f\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u5bf9\u8de8\u56fd\u516c\u53f8\u800c\u8a00\u5c24\u4e3a\u5173\u952e\u3002\u672a\u80fd\u53ca\u65f6\u7ef4\u62a4\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff0c\u53ef\u80fd\u5bfc\u81f4\u5de8\u989d\u7f5a\u6b3e\uff0c\u901a\u5e38\u6309\u7a0e\u6b3e\u5c11\u7f34\u91d1\u989d\u7684\u4e00\u5b9a\u6bd4\u4f8b\u8ba1\u7b97\u3002<\/p>\n<h4 class=\"font-claude-response-body break-words whitespace-normal\"><span class=\"ez-toc-section\" id=\"%E5%A4%96%E5%8C%85%E7%9A%84%E6%88%98%E7%95%A5%E4%BC%98%E5%8A%BF\"><\/span><strong>\u5916\u5305\u7684\u6218\u7565\u4f18\u52bf<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p class=\"font-claude-response-body break-words whitespace-normal\">\u5bf9\u4e8e\u8bb8\u591a\u4f01\u4e1a\u800c\u8a00\uff0c\u5c06\u4f1a\u8ba1\u804c\u80fd\u5916\u5305\u7ed9\u96c5\u52a0\u8fbe\u6216\u5176\u4ed6\u4e3b\u8981\u5546\u4e1a\u4e2d\u5fc3\u7684\u4e13\u4e1a\u516c\u53f8\uff0c\u5177\u6709\u591a\u9879\u6218\u7565\u4f18\u52bf\uff1a<\/p>\n<ul class=\"[li_&amp;]:mb-0 [li_&amp;]:mt-1 [li_&amp;]:gap-1 [&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\">\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\"><strong>\u6210\u672c\u6548\u76ca\uff1a<\/strong> \u5916\u5305\u65e0\u9700\u7ef4\u6301\u5185\u90e8\u8d22\u52a1\u90e8\u95e8\uff0c\u53ef\u964d\u4f4e\u4e0e\u62db\u8058\u3001\u57f9\u8bad\u548c\u8f6f\u4ef6\u8bb8\u53ef\u76f8\u5173\u7684\u7ba1\u7406\u6210\u672c\u3002<\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\"><strong>\u4e13\u4e1a\u77e5\u8bc6\u83b7\u53d6\uff1a<\/strong> 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