{"id":96,"date":"2024-02-04T17:31:37","date_gmt":"2024-02-04T10:31:37","guid":{"rendered":"https:\/\/shareidregulation.com\/?p=96"},"modified":"2026-06-14T01:37:12","modified_gmt":"2026-06-13T18:37:12","slug":"pph26","status":"publish","type":"post","link":"https:\/\/shareidregulation.com\/en\/pph26\/","title":{"rendered":"Withholding Tax Article 26 on Foreign Services, Dividends, and Interest"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u6240\u5f97\u7a05\u6cd5\u7b2c26\u689d\uff08PPh 26\uff09 <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7576\u8981\u4ed8\u6b3e\u7d66\u65bc\u975e\u5370\u5c3c\u7684\u7d0d\u7a05\u4eba\u6642\uff0c\u4ed8\u6b3e\u4eba\u6240\u9700\u4ee3\u6263\u6240\u5f97\u7a05\u5373PPH26<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u975e\u5370\u5c3c\u7684\u7d0d\u7a05\u4eba:<\/strong>\u901a\u5e38\u662f\u6bcd\u516c\u53f8\u3001\u570b\u5916\u4ea4\u6613\u65b9\u3001\u63d0\u4f9b\u6280\u8853\u670d\u52d9\u7684\u570b\u5916\u5ee0\u5546\u3001\u5916\u570b\u7684\u54e1\u5de5<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4e3b\u8981\u4ea4\u6613\u985e\u578b <\/strong>:\u80a1\u606f\u3001\u5229\u606f\u3001\u6b0a\u5229\u91d1\u3001\u670d\u52d9\u8cbb\u3001\u734e\u54c1\u548c\u734e\u91d1\u3001\u9000\u4f11\u91d1\u53ca\u5176\u4ed6\u4efb\u4f55\u5b9a\u671f\u652f\u4ed8\u7684\u6b3e\u9805<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7a05\u7387:20%<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5982\u4f55\u964d\u4f4e\u7a05\u7387<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7576\u6536\u6b3e\u65b9\u6240\u5728\u7684\u570b\u5bb6\u548c\u5370\u5c3c\u6709\u7c3d\u8a02\u79df\u7a05\u5354\u5b9a\u6642\uff0c\u6709\u6a5f\u6703\u964d\u4f4e\u6b64\u7a05\u7387\uff0c\u751a\u81f3\u52300<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u60a8\u53ef\u4ee5\u9ede\u64ca\u4ee5\u4e0b\u7db2\u5740\u67e5\u627e\u512a\u60e0\u7a05\u7387<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.pajak.go.id\/index.php\/en\/tax-treaty\" target=\"_blank\" rel=\"noopener\">Tax Treaty | Direktorat Jenderal Pajak<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9700\u8981\u63d0\u4f9b\u7d66\u5370\u5c3c\u7a05\u5c40\u00a0Indonesian Tax Office (ITO)\u7684\u8b49\u660e\u5982\u4e0b:(\u4e8c\u9078\u4e00) <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(1)\u7a05\u52d9\u7e3d\u5c40 (DGT)\u683c\u5f0f\uff08Certificate of Domicile\/CoD\uff09<strong> <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">\u9700\u6709\u53d7\u6b3e\u65b9\u6240\u5728\u570b\u7684\u7a05\u5c40\u84cb\u7ae0<\/mark><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(2)\u5c45\u4f4f\u8b49\u660eCOR (Certificate Of Residence)  <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">*\u63d0\u4f9b\u7684\u6642\u9593\u9ede<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5fc5\u9808\u5728\u652f\u4ed8\u7684\u7576\u6708\u53d6\u5f97\u8b49\u660e\uff0c\u624d\u4f86\u5f97\u53ca\u4ee5\u512a\u60e0\u7a05\u7387\u7533\u5831\uff0c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">\u6709\u4e9b\u53d7\u6b3e\u65b9\u7684\u6240\u5728\u570b\u5bb6\u8981\u53d6\u5f97\u8b49\u660e\u9700\u8981\u6bd4\u8f03\u9577\u7684\u6642\u9593\uff0c\u5efa\u8b70\u52d9\u5fc5\u5728\u4ea4\u6613\u958b\u59cb\u524d\u5c31\u63d0\u9192\u5c0d\u65b9\u8fa6\u7406\u6b64\u8b49\u660e<\/mark><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">======\u7a05\u52d9\u7e3d\u5c40 (DGT)\u683c\u5f0f\uff08Certificate of Domicile\/CoD\uff09\u683c\u5f0f &amp; \u586b\u5beb\u8aaa\u660e=================<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u60a8\u53ef\u4ee5\u900f\u904e\u4ee5\u4e0b\u9023\u7d50\u4e0b\u8f09\u8868\u683c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/ebupotlearning.com\/wp-content\/uploads\/2020\/07\/Form-DGT.pdf\" target=\"_blank\" rel=\"noopener\">per 25 pj 2018 (ebupotlearning.com)<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7b2c\u4e00\u90e8\u5206 \u6536\u5165\u63a5\u6536\u8005<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"719\" src=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/02\/image-2-1024x719.png\" alt=\"\" class=\"wp-image-99\" srcset=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/02\/image-2-1024x719.png 1024w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/02\/image-2-300x211.png 300w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/02\/image-2-768x539.png 768w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/02\/image-2.png 1229w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c 1 \u9805\uff1a\u8acb\u586b\u5beb\u6536\u5165\u63a5\u6536\u8005\u5728\u5176\u8a3b\u518a\u70ba\u5c45\u6c11\u7d0d\u7a05\u4eba\u7684\u570b\u5bb6\/\u5730\u5340\u7684\u7d0d\u7a05\u4eba\u8b58\u5225\u865f\u78bc<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"> \u7b2c 2 \u9805\uff1a\u8acb\u586b\u5beb\u6536\u5165\u63a5\u6536\u8005\u7684\u59d3\u540d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c 3 \u9805\uff1a\u8acb\u586b\u5beb\u6536\u5165\u63a5\u6536\u8005\u7684\u5730\u5740\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"> \u7b2c 4 \u9805\uff1a\u8acb\u586b\u5beb\u6536\u5165\u63a5\u6536\u8005\u767b\u8a18\u70ba\u5c45\u6c11\u7d0d\u7a05\u4eba\u7684\u570b\u5bb6\u540d\u7a31\u3002 <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c 5 \u9805\uff1a\u8acb\u586b\u5beb\u6536\u5165\u63a5\u6536\u8005\u7684\u806f\u7d61\u96fb\u8a71\u3002 \u7b2c\u516d\u9805\uff1a\u8acb\u586b\u5beb\u6536\u5165\u63a5\u6536\u8005\u7684\u806f\u7d61\u4fe1\u7bb1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\"><strong>\u7b2c\u4e8c\u90e8\u5206 \u5c45\u4f4f\u570b\u4e3b\u7ba1\u6a5f\u95dc\u6216\u6388\u6b0a\u7a05\u52d9\u5c40\u7684\u8b49\u660e<\/strong> <\/mark><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"927\" height=\"381\" src=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/02\/image-4.png\" alt=\"\" class=\"wp-image-101\" srcset=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/02\/image-4.png 927w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/02\/image-4-300x123.png 300w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/02\/image-4-768x316.png 768w\" sizes=\"auto, (max-width: 927px) 100vw, 927px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c 7 \u9805\uff1a\u8acb\u586b\u5beb\u6536\u5165\u63a5\u6536\u8005\u767b\u8a18\u70ba\u5c45\u6c11\u7d0d\u7a05\u4eba\u7684\u570b\u5bb6\u540d\u7a31<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c 8 \u9805\uff1a\u8acb\u586b\u5beb\u5c45\u4f4f\u8005\u5728\u8a72\u570b\u5f97\u65e5\u66c6\u5e74\u7684\u8d77\u59cb<strong>\u6708\u4efd<\/strong>\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c 9 \u9805\uff1a\u8acb\u586b\u5beb\u6240\u5c45\u4f4f\u8005\u5728\u8a72\u570b\u7684\u8d77\u59cb\u65e5\u66c6<strong>\u5e74\u4efd<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c 10 \u9805\uff1a\u8acb\u586b\u5beb\u6240\u5c45\u4f4f\u8005\u5728\u8a72\u570b\u7684\u7d50\u675f\u6708\u4efd<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c 11 \u9805\uff1a\u8acb\u586b\u5beb\u6240\u5c45\u4f4f\u8005\u5728\u8a72\u570b\u7684\u7d50\u675f\u65e5\u66c6\u5e74\u4efd<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">*\u8ddd\u96e2\u8d77\u59cb\u6708\u4efd\u6700\u591a 12 \u500b\u6708\uff0c<\/mark><\/strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\"><strong>\u5efa\u8b70\u586b\u5beb\u4ea4\u6613\u767c\u751f\u7684\u5e74\u5ea61\u6708\u523012\u6708<\/strong><\/mark>\uff0c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5982\u4ea4\u6613\u6bcf\u5e74\u9032\u884c\uff0c\u5247\u6bcf\u5e74\u521d\u9700\u8981\u53d6\u5f97\u65b0\u5e74\u5ea6\u7684\u8b49\u660e<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c 12 \u9805\uff1a\u8acb\u586b\u5beb\u6536\u5165\u63a5\u6536\u8005\u767b\u8a18\u70ba\u5c45\u6c11\u7d0d\u7a05\u4eba\u7684\u570b\u5bb6\u540d\u7a31 <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c 13 \u9805\uff1a\u4e3b\u7ba1\u6a5f\u95dc\u6216\u5176\u6388\u6b0a\u4ee3\u8868\u61c9\u7c3d\u540d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c 14 \u9805\uff1a\u8acb\u586b\u5beb\u7c3d\u5b57\u4eba\u7684\u8077\u4f4d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c15 \u9805\uff1a\u8acb\u586b\u5beb\u4e3b\u7ba1\u6a5f\u95dc\u6216\u5176\u6388\u6b0a\u4ee3\u8868\u7c3d\u7f72\u8868\u683c\u7684\u65e5\u671f <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c 16 \u9805\uff1a\u8acb\u586b\u5beb\u4e3b\u7ba1\u6a5f\u95dc\u6216\u6388\u6b0a\u4ee3\u8868\u7684\u8fa6\u516c\u5730\u5740\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7b2c\u4e09\u90e8\u5206 <strong>\u6536\u6b3e\u4eba\u70ba<\/strong>\u9280\u884c\u6216\u9000\u4f11\u57fa\u91d1\u624d\u9700\u586b\u5beb<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>(\u5176\u4ed6\u6a5f\u69cb\u4e0d\u7528\u586b\u5beb\uff0c\u76f4\u63a5\u7559\u767d\u5373\u53ef)<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"920\" height=\"421\" src=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/02\/image-5.png\" alt=\"\" class=\"wp-image-102\" srcset=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/02\/image-5.png 920w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/02\/image-5-300x137.png 300w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/02\/image-5-768x351.png 768w\" sizes=\"auto, (max-width: 920px) 100vw, 920px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c 17 \u9805\uff1a\u8acb\u586b\u5beb\u9280\u884c\u6240\u5728\u570b\u5bb6\u5f97\u540d\u7a31<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c 18 \u9805\uff1a\u6388\u6b0a\u4ee3\u8868\u7c3d\u5b57<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c 19 \u9805\uff1a\u8acb\u586b\u5beb\u6388\u6b0a\u4ee3\u8868\u7c3d\u7f72\u8868\u683c\u7684\u65e5\u671f <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c 20 \u9805\uff1a\u8acb\u586b\u5beb\u7c3d\u5b57\u4eba\u7684\u8077\u4f4d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7b2c\u56db\u90e8\u5206 \u6536\u6b3e\u4eba\u70ba\u500b\u4eba\u586b\u5beb<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"393\" src=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/02\/image-6-1024x393.png\" alt=\"\" class=\"wp-image-103\" srcset=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/02\/image-6-1024x393.png 1024w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/02\/image-6-300x115.png 300w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/02\/image-6-768x294.png 768w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/02\/image-6.png 1231w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c 21 \u9805\uff1a\u8acb\u586b\u5beb\u51fa\u751f\u65e5\u6708\u5e74<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c 22~27\u9805:\u8acb\u4f9d\u5be6\u969b\u72c0\u6cc1\u52fe\u9078<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7b2c\u4e94\u90e8\u5206 \u6536\u6b3e\u4eba\u975e\u500b\u4eba\u586b\u5beb<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"561\" src=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/02\/image-7-1024x561.png\" alt=\"\" class=\"wp-image-104\" srcset=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/02\/image-7-1024x561.png 1024w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/02\/image-7-300x164.png 300w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/02\/image-7-768x421.png 768w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/02\/image-7.png 1239w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c 28 \u9805\uff1a\u8acb\u586b\u5beb\u5be6\u9ad4\u8a3b\u518a\u6216\u6210\u7acb\u7684\u570b\u5bb6\u3002 <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c 29 \u9805\uff1a\u8acb\u586b\u5beb\u8a72\u5be6\u9ad4\u53d7\u63a7\u88fd\u6216\u5176\u7ba1\u7406\u968e\u5c64\u6240\u5728\u7684\u570b\u5bb6\u3002 <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c 30 \u9805\uff1a\u8acb\u586b\u5beb\u55ae\u4f4d\u7e3d\u90e8\u5730\u5740\u3002 <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c 31 \u9805\uff1a\u8acb\u586b\u5beb\u4f4d\u65bc\u5370\u5c3c\u7684\u5be6\u9ad4\u7684\u4efb\u4f55\u5206\u516c\u53f8\u3001\u8fa6\u4e8b\u8655\u6216\u5176\u4ed6\u71df\u696d\u5730\u9ede\u7684\u5730\u5740\u3002 <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c 32-38 \u9805\uff1a\u8acb\u6839\u64da\u6536\u6b3e\u4eba\u7684\u4e8b\u5be6\u548c\u60c5\u6cc1\u52fe\u9078\u76f8\u61c9\u7684\u65b9\u683c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7b2c\u516d\u90e8\u5206\u5982\u679c\u8cfa\u53d6\u7684\u6536\u5165\u662f\u80a1\u606f\u3001\u5229\u606f\u3001\u6216\u7248\u7a05\u5247\u9700\u586b\u5beb\u3002 <\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"313\" src=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/02\/image-8-1024x313.png\" alt=\"\" class=\"wp-image-105\" srcset=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/02\/image-8-1024x313.png 1024w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/02\/image-8-300x92.png 300w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/02\/image-8-768x234.png 768w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/02\/image-8.png 1235w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c 39-43 \u9805\uff1a\u8acb\u6839\u64da\u7d22\u8ce0\u4eba\u7684\u4e8b\u5be6\u548c\u60c5\u6cc1\u52fe\u9078\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7b2c\u4e03\u90e8\u5206\u6536\u6b3e\u5165\u8072\u660e\uff1a<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"355\" src=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/02\/image-9-1024x355.png\" alt=\"\" class=\"wp-image-106\" srcset=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/02\/image-9-1024x355.png 1024w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/02\/image-9-300x104.png 300w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2024\/02\/image-9-768x267.png 768w, 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