{"id":2638,"date":"2025-08-18T18:24:15","date_gmt":"2025-08-18T11:24:15","guid":{"rendered":"https:\/\/shareidregulation.com\/?p=2638"},"modified":"2025-08-18T18:49:51","modified_gmt":"2025-08-18T11:49:51","slug":"%e6%90%9e%e6%87%82%e5%8d%b0%e5%b0%bc-ppn%ef%bc%9a%e8%b7%9f%e4%bd%a0%e8%81%8a%e8%81%8a%e5%a2%9e%e5%80%bc%e7%a8%85%e6%80%8e%e9%ba%bc%e7%8e%a9","status":"publish","type":"post","link":"https:\/\/shareidregulation.com\/en\/%e6%90%9e%e6%87%82%e5%8d%b0%e5%b0%bc-ppn%ef%bc%9a%e8%b7%9f%e4%bd%a0%e8%81%8a%e8%81%8a%e5%a2%9e%e5%80%bc%e7%a8%85%e6%80%8e%e9%ba%bc%e7%8e%a9\/","title":{"rendered":"\u641e\u61c2\u5370\u5c3c PPN\uff1a\u8ddf\u4f60\u804a\u804a\u589e\u503c\u7a05\u600e\u9ebc\u73a9"},"content":{"rendered":"<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u5370\u5c3c\u505a\u751f\u610f\uff0c\u589e\u503c\u7a05<strong>Pajak Pertambahan Nilai <\/strong>\uff08PPN\uff09\u9019\u500b\u8a5e\u4f60\u4e00\u5b9a\u4e0d\u964c\u751f\uff0c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f46\u6bcf\u6b21\u60f3\u5230\u5b83\u5c31\u89ba\u5f97\u982d\u5927\u5427\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5225\u64d4\u5fc3\uff0c\u5176\u5be6\u589e\u503c\u7a05\u7684\u904b\u4f5c\u6a21\u5f0f\u6bd4\u4f60\u60f3\u50cf\u4e2d\u66f4\u6709\u8da3\uff01<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6211\u5011\u4e00\u8d77\u4f86\u804a\u804a\u589e\u503c\u7a05\u5230\u5e95\u662f\u4ec0\u9ebc\u3001<strong>\u9032\u92b7\u9805\u62b5\u6263<\/strong>\u662f\u600e\u9ebc\u904b\u4f5c<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"740\" height=\"638\" src=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2025\/08\/image-52.png\" alt=\"\" class=\"wp-image-2646\" style=\"width:466px;height:auto\" srcset=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2025\/08\/image-52.png 740w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2025\/08\/image-52-300x259.png 300w\" sizes=\"auto, (max-width: 740px) 100vw, 740px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u9032\u92b7\u9805\u62b5\u6263\u6a5f\u5236<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u589e\u503c\u7a05\u662f\u4e00\u7a2e\u300c\u6d88\u8cbb\u7a05\u300d\uff0c\u5b83\u7531\u6700\u5f8c<strong>\u6d88\u8cbb\u8005<\/strong>\u8cb7\u55ae<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u589e\u503c\u7a05\u7684\u6838\u5fc3\u6982\u5ff5\u5728\u5168\u7403\u90fd\u662f\u76f8\u4f3c\u7684\uff0c\u90fd\u662f\u900f\u904e\u300c\u9032\u92b7\u9805\u62b5\u6263\u300d\u7684\u6a5f\u5236\u4f86\u904b\u4f5c<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u92b7\u9805\u7a05\u984d\uff08Pajak Keluaran \/ Input VAT\uff09<\/strong>\uff1a\u4f01\u696d\u5728\u92b7\u552e\u5546\u54c1\u6216\u670d\u52d9\u6642\u5411\u5ba2\u6236\u6536\u53d6\u7684\u589e\u503c\u7a05\u3002<\/li>\n\n\n\n<li><strong>\u9032\u9805\u7a05\u984d\uff08Pajak Masukan<strong> \/ <\/strong>Output VAT\uff09<\/strong>\uff1a\u4f01\u696d\u5728\u8cfc\u8cb7\u5546\u54c1\u6216\u670d\u52d9\u6642\u652f\u4ed8\u7684\u589e\u503c\u7a05\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.234), 17px);\"><strong>\u8209\u4f8b<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u679c\u8fb2<\/strong>\uff1a\u7a2e\u51fa\u6c34\u679c\uff0c\u4ee5 <strong>100\u5143<\/strong> \u7684\u50f9\u683c\u8ce3\u7d66\u679c\u6c41\u5de5\u5ee0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">          \u4e26\u5411\u5de5\u5ee0\u6536\u53d6\u4e86 <strong>11\u5143<\/strong> \u7684\u589e\u503c\u7a05\uff08<strong>100 x 11%<\/strong>\uff09<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">           \u679c\u8fb2\u5c07\u9019 <strong>11\u5143<\/strong> \u7d66\u7a05\u5c40<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u679c\u6c41\u5de5\u5ee0<\/strong>\uff1a\u628a\u6c34\u679c\u505a\u6210\u679c\u6c41\uff0c\u589e\u52a0\u4e86\u50f9\u503c\u4ee5 <strong>200\u5143<\/strong> \u7684\u50f9\u683c\u8ce3\u7d66\u5546\u5e97<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">                  \u4e26\u6536\u53d6 <strong>22\u5143<\/strong> \u7684\u589e\u503c\u7a05\uff08<strong>200 x 11%<\/strong>\uff09<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">                  \u53ea\u8981\u518d\u88dc\u7e73 <strong>11\u5143<\/strong>\uff0822 &#8211; 11\uff09\u7d66\u7a05\u5c40<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5546\u5e97<\/strong>\uff1a\u8cb7\u4e86\u679c\u6c41\uff0c\u5c07\u5b83\u9673\u5217\u4e0a\u67b6\uff0c\u589e\u52a0\u4e86\u50f9\u503c\uff0c\u4ee5 <strong>300\u5143<\/strong> \u7684\u50f9\u683c\u8ce3\u7d66\u6d88\u8cbb\u8005<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">           \u4e26\u6536\u53d6\u4e86 <strong>33\u5143<\/strong> \u7684\u589e\u503c\u7a05\uff08<strong>300 x 11%<\/strong>\uff09<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">           \u518d\u88dc\u7e73 <strong>11\u5143<\/strong>\uff0833 &#8211; 22\uff09\u7d66\u7a05\u5c40<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6d88\u8cbb\u8005<\/strong>\uff1a\u559d\u5230\u4e86\u7f8e\u5473\u7684\u679c\u6c41\uff0c\u4ed8\u4e86 <strong>333\u5143<\/strong>\uff08300\u5143\u5546\u54c1 + 33\u5143\u589e\u503c\u7a05\uff09<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6700\u7d42\u6d88\u8cbb\u8005\u56e0\u6c92\u6709\u4e0b\u4e00\u624b\u53ef\u4ee5\u628a\u7a05\u91d1\u518d\u8f49\u5ac1\u51fa\u53bb\uff0c\u6240\u4ee5\u627f\u64d4\u4e86<strong>\u6240\u6709\u7684\u7a05\u91d1<\/strong>\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"733\" height=\"545\" src=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2025\/08\/image-51.png\" alt=\"\" class=\"wp-image-2645\" style=\"width:623px;height:auto\" srcset=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2025\/08\/image-51.png 733w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2025\/08\/image-51-300x223.png 300w\" sizes=\"auto, (max-width: 733px) 100vw, 733px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u70ba\u4ec0\u9ebc\u8981\u9019\u6a23\u8a2d\u8a08\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u9019\u7a2e\u8a2d\u8a08\u6709\u5169\u500b\u597d\u8655\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1.\u5c0d\u653f\u5e9c\u4f86\u8aaa\uff0c\u5f88\u8070\u660e\uff1a<\/strong>\u6bcf\u5bb6\u516c\u53f8\u90fd\u5fc5\u9808\u5f9e\u4e0a\u4e00\u5bb6\u62ff\u5230\u767c\u7968\u624d\u80fd\u62b5\u7a05<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f7f\u5f97\u8cb7\u8ce3\u96d9\u65b9\u90fd\u6709\u52d5\u6a5f\u53bb\u78ba\u4fdd\u4ea4\u6613\u7684\u5408\u6cd5\u6027\u8207\u900f\u660e\u5ea6\uff0c\u9019\u5c31\u50cf\u4e00\u689d\u8b49\u64da\u93c8<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f9e\u800c\u5927\u5927\u964d\u4f4e\u4e86\u7a05\u52d9\u6a5f\u95dc\u7684\u7a3d\u6838\u96e3\u5ea6\uff0c\u6240\u6709\u4ea4\u6613\u90fd\u74b0\u74b0\u76f8\u6263\uff0c\u8b93\u60f3\u9003\u6f0f\u7a05\u7684\u516c\u53f8\u7121\u6240\u9041\u5f62<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2.\u5c0d\u516c\u53f8\u4f86\u8aaa\uff0c\u5f88\u516c\u5e73<\/strong>\uff1a\u516c\u53f8\u5728\u4e2d\u9593\u626e\u6f14\u7684\u53ea\u662f\u300c\u4ee3\u6536\u300d\u7684\u89d2\u8272<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ed6\u5011\u4e0d\u7528\u81ea\u5df1\u638f\u9322\u7e73\u7a05\uff0c\u53ea\u9700\u8981\u628a\u6536\u5230\u7684\u7a05\u91d1\u548c\u4ed8\u51fa\u53bb\u7684\u7a05\u91d1\u76f8\u6e1b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u628a\u591a\u9918\u7684\u4ea4\u7d66\u653f\u5e9c\u5c31\u597d\u3002\u9019\u78ba\u4fdd\u4e86\u7a05\u91d1\u4e0d\u6703\u8b8a\u6210\u516c\u53f8\u7684\u6210\u672c\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u589e\u503c\u7a05\u7533\u5831\u8207\u7e73\u7d0d\u671f\u9650<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u6708\u5ea6\u7533\u5831<\/strong>\uff1a\u61c9\u7a05\u4f01\u696d\u5bb6\uff08PKP\uff09\u5fc5\u9808\u6bcf\u6708\u7533\u5831\u589e\u503c\u7a05<\/li>\n\n\n\n<li><strong>\u7e73\u7d0d\u671f\u9650<\/strong>\uff1a\u5728\u76f8\u95dc\u7d0d\u7a05\u671f\u7d50\u675f\u5f8c\u4e00\u500b\u6708\u7684\u6708\u5e95\u524d\u7e73\u6e05\u589e\u503c\u7a05\u6b3e<\/li>\n\n\n\n<li><strong>\u7533\u5831\u671f\u9650<\/strong>\uff1a\u76f8\u95dc\u7d0d\u7a05\u671f\u7d50\u675f\u5f8c\u4e00\u500b\u6708\u7684\u6708\u5e95\u524d\u7533\u5831\u589e\u503c\u7a05\u7533\u5831\u66f8\uff08SPT\uff09<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u4e00\u500b\u7d0d\u7a05\u671f\u5167\uff0c\u92b7\u9805\u7a05\u984d\u6703\u6263\u9664\u9032\u9805\u7a05\u984d\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5982\u679c\u92b7\u9805\u7a05\u984d\u5927\u65bc\u9032\u9805\u7a05\u984d\uff0c\u5dee\u984d\u5fc5\u9808\u7e73\u4ea4\u7d66\u570b\u5bb6\u8ca1\u653f<\/li>\n\n\n\n<li>\u5982\u679c\u92b7\u9805\u7a05\u984d\u5c0f\u65bc\u9032\u9805\u7a05\u984d\uff0c\u5247\u53ef\u80fd\u7d2f\u7a4d\u53ef\u62b5\u6263\u7684\u7a05\u984d\uff0c\u6216\u7533\u8acb\u9000\u9084<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Conclusion<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b1b\u4e86\u9019\u9ebc\u591a\uff0c\u5176\u5be6\u589e\u503c\u7a05\u7684\u8a2d\u8a08\u6982\u5ff5\u5c31\u50cf\u4e00\u500b<strong>\u7a05\u91d1\u63a5\u529b\u8cfd<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u653f\u5e9c\u628a\u6536\u7a05\u9019\u500b\u5de5\u4f5c\u5206\u7d66\u5927\u5bb6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u800c\u6211\u5011\u53ea\u8981\u78ba\u5be6\u505a\u597d<strong>\u9032\u9805<\/strong>\u548c<strong>\u92b7\u9805<\/strong>\u767c\u7968\u7684\u7d00\u9304\u548c\u7ba1\u7406<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u78ba\u4fdd\u81ea\u5df1\u9019\u4e00\u6bb5\u7684\u6d41\u7a0b\u662f\u9806\u66a2\u7684\uff0c\u4e26\u5728\u671f\u9650\u5167\u5b8c\u6210\u7533\u5831<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c31\u4e0d\u7528\u64d4\u5fc3\u88ab\u7a05\u52d9\u5c40\u300c\u7279\u5225\u95dc\u7167\u300d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u60f3\u4e86\u89e3\u66f4\u591a\u5370\u5c3c\u7684\u9032\u9805\u6216\u92b7\u9805\u589e\u503c\u7a05\uff0c\u53ef\u4ee5\u53c3\u8003\u4ee5\u4e0b\u6587\u7ae0\ud83d\udc47\ud83c\udffb\ud83d\udc47\ud83c\udffb\ud83d\udc47\ud83c\udffb<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-wp-embed is-provider-hello-world wp-block-embed-hello-world\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"iow1DJR1WD\"><a href=\"https:\/\/shareidregulation.com\/en\/vat-in\/\">\u641e\u61c2\u5370\u5c3c\u9032\u9805\u589e\u503c\u7a05(Vat in)\uff0c\u5225\u8b93\u4f60\u7684\u767c\u7968\u8b8a\u5ee2\u7d19\uff01<\/a><\/blockquote><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"\u641e\u61c2\u5370\u5c3c\u9032\u9805\u589e\u503c\u7a05(Vat in)\uff0c\u5225\u8b93\u4f60\u7684\u767c\u7968\u8b8a\u5ee2\u7d19\uff01 &#8212; Hello world : )\" src=\"https:\/\/shareidregulation.com\/vat-in\/embed\/#?secret=Y0AUzhAW8n#?secret=iow1DJR1WD\" data-secret=\"iow1DJR1WD\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<figure class=\"wp-block-embed is-type-wp-embed is-provider-hello-world wp-block-embed-hello-world\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"9xmvp0uHAF\"><a href=\"https:\/\/shareidregulation.com\/en\/vat-out\/\">\u5370\u5c3c\u5e38\u898b\u4ea4\u6613-\u92b7\u9805\u589e\u503c\u7a05 VAT Out<\/a><\/blockquote><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"\u5370\u5c3c\u5e38\u898b\u4ea4\u6613-\u92b7\u9805\u589e\u503c\u7a05 VAT Out &#8212; Hello world : )\" src=\"https:\/\/shareidregulation.com\/vat-out\/embed\/#?secret=lUshMqvwqF#?secret=9xmvp0uHAF\" data-secret=\"9xmvp0uHAF\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>\u5728\u5370\u5c3c\u505a\u751f\u610f\uff0c\u589e\u503c\u7a05Pajak Pertambahan Nilai \uff08PPN\uff09\u9019\u500b\u8a5e\u4f60\u4e00\u5b9a\u4e0d\u964c\u751f\uff0c \u4f46\u6bcf\u6b21\u60f3\u5230 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2646,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[35,144],"tags":[],"class_list":["post-2638","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vat-ppn","category-144"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/posts\/2638","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/comments?post=2638"}],"version-history":[{"count":4,"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/posts\/2638\/revisions"}],"predecessor-version":[{"id":2658,"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/posts\/2638\/revisions\/2658"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/media\/2646"}],"wp:attachment":[{"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/media?parent=2638"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/categories?post=2638"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/tags?post=2638"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}