{"id":5641,"date":"2025-01-02T17:05:22","date_gmt":"2025-01-02T10:05:22","guid":{"rendered":"https:\/\/reandabernardi.com\/?p=5641"},"modified":"2025-01-02T17:09:02","modified_gmt":"2025-01-02T10:09:02","slug":"a-comprehensive-guide-to-indonesias-new-vat-policy","status":"publish","type":"post","link":"https:\/\/reandabernardi.com\/zh\/2025\/01\/02\/a-comprehensive-guide-to-indonesias-new-vat-policy\/","title":{"rendered":"\u5370\u5c3c\u65b0\u589e\u503c\u7a0e\u653f\u7b56\u7efc\u5408\u6307\u5357"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"5641\" class=\"elementor elementor-5641\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7c5241c3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7c5241c3\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-38619d72\" data-id=\"38619d72\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-658b5311 de_scroll_animation_no elementor-widget elementor-widget-elementskit-heading\" data-id=\"658b5311\" data-element_type=\"widget\" data-widget_type=\"elementskit-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"ekit-wid-con\" ><div class=\"ekit-heading elementskit-section-title-wraper text_left   ekit_heading_tablet-   ekit_heading_mobile-\"><h2 class=\"ekit-heading--title elementskit-section-title\">\n\t\t\t\t\t\u5370\u5c3c\u65b0\u589e\u503c\u7a0e\u653f\u7b56\u7efc\u5408\u6307\u5357\n\t\t\t\t\t<\/h2><div class=\"ekit_heading_separetor_wraper ekit_heading_elementskit-border-divider elementskit-style-long\"><div class=\"elementskit-border-divider elementskit-style-long\"><\/div><\/div><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19a1a0f4 de_scroll_animation_no elementor-widget elementor-widget-post-date\" data-id=\"19a1a0f4\" data-element_type=\"widget\" data-widget_type=\"post-date.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<p class=\"press-elements-date\">2 1 \u6708, 2025<\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-321edcf5 de_scroll_animation_no elementor-widget elementor-widget-image\" data-id=\"321edcf5\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1080\" height=\"1080\" src=\"https:\/\/reandabernardi.com\/wp-content\/uploads\/2025\/01\/TAX-12.png\" class=\"attachment-full size-full\" alt=\"A Comprehensive Guide to Indonesia\u2019s New VAT Policy\" srcset=\"https:\/\/reandabernardi.com\/wp-content\/uploads\/2025\/01\/TAX-12.png 1080w, https:\/\/reandabernardi.com\/wp-content\/uploads\/2025\/01\/TAX-12-300x300.png 300w, https:\/\/reandabernardi.com\/wp-content\/uploads\/2025\/01\/TAX-12-1024x1024.png 1024w, https:\/\/reandabernardi.com\/wp-content\/uploads\/2025\/01\/TAX-12-150x150.png 150w, https:\/\/reandabernardi.com\/wp-content\/uploads\/2025\/01\/TAX-12-768x768.png 768w, https:\/\/reandabernardi.com\/wp-content\/uploads\/2025\/01\/TAX-12-12x12.png 12w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5014e44b de_scroll_animation_no elementor-widget elementor-widget-text-editor\" data-id=\"5014e44b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p style=\"font-weight: 400;\">2025 \u5e74 1 \u6708 1 \u65e5\uff0c\u5370\u5ea6\u5c3c\u897f\u4e9a\u901a\u8fc7\u8d22\u653f\u90e8\u957f\u6761\u4f8b (<em>PMK 131\/2024) \u5bf9\u5176\u589e\u503c\u7a0e\uff08VAT\uff09<\/em>\u7cfb\u7edf\u8fdb\u884c\u4e86\u7a81\u7834\u6027\u6539\u9769..\u8fd9\u9879\u7531\u8d22\u653f\u90e8\u9881\u5e03\u7684\u6cd5\u89c4\u91cd\u65b0\u5b9a\u4e49\u4e86\u5546\u54c1\u548c\u670d\u52a1\u4ea4\u6613\u7684\u5e94\u7a0e\u57fa\u7840 ( DPP ). \u5728\u589e\u503c\u7a0e\u7a0e\u7387\u7edf\u4e00\u4e3a 12% \u7684\u60c5\u51b5\u4e0b\uff0cPMK 131\/2024 \u53f7\u6587\u4ef6\u5f15\u5165\u4e86\u91cd\u8981\u7684\u8c03\u6574\u63aa\u65bd\uff0c\u65e8\u5728\u7ef4\u62a4\u516c\u5e73\u6027\uff0c\u540c\u65f6\u517c\u987e\u4ea4\u6613\u7684\u591a\u6837\u6027\u3002\u5bf9\u4e8e\u4f01\u4e1a\u6765\u8bf4\uff0c\u8fd9\u9879\u6cd5\u89c4\u65e2\u5e26\u6765\u4e86\u673a\u9047\u4e5f\u5e26\u6765\u4e86\u6311\u6218\uff0c\u56e0\u6b64\u4e86\u89e3\u5176\u7ec6\u5fae\u5dee\u522b\u548c\u5f71\u54cd\u81f3\u5173\u91cd\u8981\u3002<\/p><p style=\"font-weight: 400;\"><strong>PMK 131\/2024 \u7684\u4e3b\u8981\u7279\u70b9<\/strong><\/p><ol><li style=\"font-weight: 400;\"><strong> \u7edf\u4e00\u589e\u503c\u7a0e\u7387\u4e3a 12%<\/strong><\/li><\/ol><p style=\"font-weight: 400;\">\u4e0d\u8fc7\uff0c\u7a0e\u6536\u57fa\u7840 (DPP) \u7684\u8ba1\u7b97\u65b9\u6cd5\u56e0\u4ea4\u6613\u7c7b\u578b\u800c\u5f02\uff1a<\/p><ul><li><strong>Luxury Goods (<em>\u5962\u4f88\u54c1<\/em>):<\/strong> \u589e\u503c\u7a0e\u6309\u5168\u90e8\u4ea4\u6613\u4ef7\u503c<em>Harga Jual <\/em>or<em> Nilai Impor<\/em>\uff08\u552e\u4ef7\u6216\u8fdb\u53e3\u989d\uff09\u8ba1\u7b97\u3002<\/li><li><strong>\u975e\u5962\u4f88\u54c1\u548c\u670d\u52a1\uff1a<\/strong> \u589e\u503c\u7a0e\u6839\u636e<em>Nilai Lain,<\/em>\u201c\u5176\u4ed6\u4ef7\u503c\u201d\u8ba1\u7b97\uff0c\u76f8\u5f53\u4e8e\u4ea4\u6613\u989d\u7684 11\/12\u3002\u4f8b\u5982\uff0c\u552e\u4ef7 5000 \u4e07\u5370\u5c3c\u76fe\u7684\u52a0\u5de5\u98df\u54c1\u5c06\u4ea7\u751f 550 \u4e07\u5370\u5c3c\u76fe\u7684\u589e\u503c\u7a0e\uff08\u552e\u4ef7 11\/12 \u7684 12%\uff0c\u5373\u5b9e\u9645\u589e\u503c\u7a0e\u7387\u4e3a 11%\uff09\u3002<\/li><\/ul><ol start=\"2\"><li style=\"font-weight: 400;\"><strong> \u8fc7\u6e21\u671f\u89c4\u5219\uff082025 \u5e74 1 \u6708 1-31 \u65e5\uff09<\/strong><\/li><\/ol><p style=\"font-weight: 400;\">\u8fc7\u6e21\u671f\u4ec5\u9002\u7528\u4e8e\u5962\u4f88\u54c1\u3002<\/p><p style=\"font-weight: 400;\">\u5bf9\u4e8e\u5962\u4f88\u54c1\uff0c\u8fc7\u6e21\u671f\uff082025 \u5e74 1 \u6708\uff09<em>Nilai Lain.<\/em>\u5185\u7684\u589e\u503c\u7a0e\u8ba1\u7b97\u5c06\u6682\u65f6\u4f7f\u7528 \u201c\u5176\u4ed6\u4ef7\u503c\u201d. \u81ea 2025 \u5e74 2 \u6708 1 \u65e5\u8d77\uff0c\u5962\u4f88\u54c1\u589e\u503c\u7a0e\u5c06\u4f7f\u7528\u5168\u90e8\u4ea4\u6613\u4ef7\u503c\u3002<\/p><ol start=\"3\"><li style=\"font-weight: 400;\"><strong> \u53cc\u91cd\u8ba1\u7a0e\u57fa\u7840\u7cfb\u7edf ( DPP)<\/strong><\/li><\/ol><p style=\"font-weight: 400;\">PMK 131\/2024 \u5f15\u5165\u4e86\u786e\u5b9a\u5e94\u7a0e\u57fa\u6570\u7684\u53cc\u8f68\u5236\uff1a<\/p><ul><li><strong>\u5168\u90e8\u4ea4\u6613\u4ef7\u503c\uff1a<\/strong> \u9002\u7528\u4e8e\u5962\u4f88\u54c1\uff0c\u5982\u6c7d\u8f66\u548c\u5176\u4ed6\u9ad8\u4ef7\u503c\u7269\u54c1\u3002\u7a0e\u52a1\u53d1\u7968\u4ee3\u7801\u4f7f\u7528 01<\/li><li><strong>\u8c03\u6574\u4ef7\u503c<em>\uff08\u5176\u4ed6\u4ef7\u503c)<\/em>):<\/strong> \u9002\u7528\u4e8e\u975e\u5962\u4f88\u54c1\u548c\u670d\u52a1\uff0c\u786e\u4fdd\u6d88\u8d39\u8005\u8d1f\u62c5\u5f97\u8d77\uff0c\u540c\u65f6\u53c8\u7b26\u5408\u89c4\u5b9a\u3002\u7a0e\u52a1\u53d1\u7968\u4ee3\u7801\u4f7f\u7528 04.<\/li><\/ul><p style=\"font-weight: 400;\"><strong>\u5bf9\u4f01\u4e1a\u7684\u5f71\u54cd<\/strong><\/p><p style=\"font-weight: 400;\"><strong>\u6240\u9700\u7684\u4e1a\u52a1\u8c03\u6574<\/strong><\/p><p style=\"font-weight: 400;\"><strong>PMK 131\/2024 \u5e26\u6765\u7684\u53d8\u5316\u8981\u6c42\u4f01\u4e1a\uff1a<\/strong><\/p><ol><li style=\"font-weight: 400;\"><strong>\u66f4\u65b0\u8d22\u52a1\u7cfb\u7edf\uff1a <\/strong>\u786e\u4fdd\u4f1a\u8ba1\u8f6f\u4ef6\u53cd\u6620\u65b0\u7684\u589e\u503c\u7a0e\u8ba1\u7b97\u65b9\u6cd5<\/li><li style=\"font-weight: 400;\"><strong>\u57f9\u8bad\u5458\u5de5\uff1a<\/strong> \u6559\u80b2\u5458\u5de5\u4e86\u89e3\u7a0e\u6536\u57fa\u7840\uff08DPP\uff09\u7684\u4e0d\u540c\u4e4b\u5904<em>\uff08\u5176\u4ed6\u4ef7\u503c)<\/em>\u4ee5\u53ca\u5962\u4f88\u54c1\u4ece \u201c\u5176\u4ed6\u4ef7\u503c\u201d\u5230\u5b8c\u5168\u4ea4\u6613\u4ef7\u503c\u7684\u8fc7\u6e21\u3002<\/li><li style=\"font-weight: 400;\"><strong>\u5ba1\u67e5\u5b9a\u4ef7\u7b56\u7565\uff1a<\/strong> \u8c03\u6574\u5b9a\u4ef7\u6a21\u5f0f\uff0c\u4ee5\u900f\u660e\u7684\u65b9\u5f0f\u7eb3\u5165\u589e\u503c\u7a0e\u8ba1\u7b97\u7684\u53d8\u5316\u3002<\/li><\/ol><p style=\"font-weight: 400;\"><strong>\u5bf9\u5962\u4f88\u54c1\u9500\u552e\u5546\u7684\u5f71\u54cd<\/strong><\/p><p style=\"font-weight: 400;\">\u7ecf\u8425\u5962\u4f88\u54c1\u7684\u4f01\u4e1a\u5fc5\u987b\u4e3a\u4e24\u6b65\u8fc7\u6e21\u505a\u597d\u51c6\u5907\uff1a<\/p><ul><li style=\"font-weight: 400;\">\u4ece 2025 \u5e74 1 \u6708 1-31 \u65e5\u8d77\uff0c\u589e\u503c\u7a0e\u5c06\u4f7f\u7528 \u201c\u5176\u4ed6\u4ef7\u503c\u201d\u8ba1\u7b97\u3002<\/li><li style=\"font-weight: 400;\">\u4ece 2025 \u5e74 2 \u6708 1 \u65e5\u8d77\uff0c\u589e\u503c\u7a0e\u5c06\u4f7f\u7528\u5168\u90e8\u4ea4\u6613\u4ef7\u503c\u8ba1\u7b97<\/li><\/ul><p style=\"font-weight: 400;\">\u8fd9\u4e9b\u8c03\u6574\u53ef\u80fd\u4f1a\u5f71\u54cd\u5ba2\u6237\u7684\u5b9a\u4ef7\u548c\u9700\u6c42. \u589e\u503c\u7a0e\u7684\u53d8\u5316\u4e0e\u4e70\u5bb6\u8fdb\u884c\u900f\u660e\u7684\u6c9f\u901a\u81f3\u5173\u91cd\u8981<\/p><p style=\"font-weight: 400;\"><strong>\u5bf9\u975e\u5962\u4f88\u54c1\u4e0e\u670d\u52a1\u63d0\u4f9b\u5546\u7684\u5f71\u54cd<\/strong><\/p><p style=\"font-weight: 400;\">\u5bf9\u4e8e\u975e\u5962\u4f88\u54c1\u548c\u670d\u52a1\uff0c\u589e\u503c\u7a0e\u4e00\u5f8b\u6309 \u201c\u5176\u4ed6\u4ef7\u503c\u201d\u8ba1\u7b97\u3002<em>\uff08\u5176\u4ed6\u4ef7\u503c)<\/em>\u867d\u7136\u8fd9\u53ef\u4ee5\u786e\u4fdd\u7b80\u5316\u6d41\u7a0b\uff0c\u4f46\u4f01\u4e1a\u5fc5\u987b\u4fdd\u6301\u51c6\u786e\u7684\u8bb0\u5f55\uff0c\u4ee5\u907f\u514d\u5728\u5ba1\u8ba1\u65f6\u51fa\u73b0\u5dee\u5f02\u3002<\/p><p style=\"font-weight: 400;\"><strong>\u589e\u503c\u7a0e\u8c41\u514d\u4e0e\u96f6\u7a0e\u7387\u4ea4\u6613<\/strong><\/p><p style=\"font-weight: 400;\">\u867d\u7136 PMK 131\/2024 \u53f7\u6587\u4ef6\u91cd\u70b9\u5173\u6ce8\u5e94\u7a0e\u4ea4\u6613\uff0c\u4f46\u6839\u636e\u589e\u503c\u7a0e\u6cd5\u7b2c 16B \u6761\u548c\u5176\u4ed6\u76f8\u5173\u6cd5\u89c4\u7684\u89c4\u5b9a\uff0c\u67d0\u4e9b\u5546\u54c1\u548c\u670d\u52a1\u4ecd\u7136\u514d\u7a0e\u6216\u96f6\u7a0e\u7387\uff1a<\/p><ol><li style=\"font-weight: 400;\"><strong>\u514d\u7a0e\uff1a<\/strong> \u5927\u7c73\u548c\u98df\u7528\u6cb9\u7b49\u57fa\u672c\u751f\u6d3b\u5fc5\u9700\u54c1\u4e0d\u5f81\u6536\u589e\u503c\u7a0e\u3002<\/li><li style=\"font-weight: 400;\"><strong>\u96f6\u7a0e\u7387\u589e\u503c\u7a0e\uff1a<\/strong> \u9002\u7528\u4e8e\u51fa\u53e3\u548c\u7279\u5b9a\u670d\u52a1\uff0c\u5982\u533b\u7597\u4fdd\u5065\u4e0e\u6559\u80b2\uff0c\u4ee5\u4fc3\u8fdb\u516c\u5171\u798f\u5229\u548c\u63d0\u9ad8\u5728\u5168\u7403\u5e02\u573a\u7684\u7ade\u4e89\u529b\u3002<strong>\u00a0<\/strong><\/li><\/ol><p style=\"font-weight: 400;\"><strong>\u5bf9\u4f01\u4e1a\u7684\u91cd\u8981\u542f\u793a\uff1a<\/strong> \u6b63\u786e\u7684\u4ea4\u6613\u5206\u7c7b\u548c\u6587\u4ef6\u8bb0\u5f55\u5bf9\u5229\u7528\u8fd9\u4e9b\u8c41\u514d\u548c\u907f\u514d\u5904\u7f5a\u81f3\u5173\u91cd\u8981\u3002<\/p><p style=\"font-weight: 400;\"><strong>\u5370\u5c3c\u5229\u5b89\u8fbe\u516c\u53f8\u5bf9\u4f01\u4e1a\u7684\u5efa\u8bae<\/strong><\/p><p style=\"font-weight: 400;\"><strong>\u5370\u5c3c\u5229\u5b89\u8fbe\u516c\u53f8\u662f\u4e00\u5bb6\u9886\u5148\u7684\u7a0e\u52a1\u54a8\u8be2\u516c\u53f8\uff0c\u5b83\u5f3a\u8c03\u4e86\u79ef\u6781\u89c4\u5212\u5bf9\u6709\u6548\u9a7e\u9a6d PMK 131\/2024 \u7684\u91cd\u8981\u6027\uff1a<\/strong><\/p><ol><li style=\"font-weight: 400;\"><strong>\u5ba1\u67e5\u4f1a\u8ba1\u7cfb\u7edf\uff1a <\/strong>\u786e\u4fdd\u60a8\u7684\u8d22\u52a1\u7cfb\u7edf\u80fd\u591f\u5904\u7406\u53cc\u91cd \u7a0e\u6536\u57fa\u7840 (DPP) \u8ba1\u7b97\u5e76\u9002\u5e94\u8fc7\u6e21\u89c4\u5219\u3002<\/li><li style=\"font-weight: 400;\"><strong>\u5458\u5de5\u57f9\u8bad\uff1a<\/strong> \uff1a \u8ba9\u60a8\u7684\u56e2\u961f\u638c\u63e1\u533a\u5206\u5168\u90e8\u4ea4\u6613\u4ef7\u503c\u548c \u201c\u5176\u4ed6\u4ef7\u503c<em>\uff08\u5176\u4ed6\u4ef7\u503c)<\/em>\u201d\u8ba1\u7b97\u7684\u77e5\u8bc6\u3002<\/li><li style=\"font-weight: 400;\"><strong>\u5bfb\u6c42\u4e13\u4e1a\u6307\u5bfc\uff1a<\/strong> \u4e0e\u7a0e\u52a1\u987e\u95ee\u5408\u4f5c\uff0c\u8bc6\u522b\u6f5c\u5728\u98ce\u9669\u5e76\u4f18\u5316\u5408\u89c4\u7b56\u7565<\/li><\/ol><p style=\"font-weight: 400;\"><strong>\u603b\u7ed3\uff1a \u8fce\u63a5\u53d8\u9769\uff0cPMK 131\/2024<\/strong><\/p><p style=\"font-weight: 400;\">PMK 131\/2024 \u662f\u5370\u5c3c\u589e\u503c\u7a0e\u5236\u5ea6\u73b0\u4ee3\u5316\u7684\u5173\u952e\u4e00\u6b65\uff0c\u5728\u516c\u5e73\u4e0e\u6548\u7387\u4e4b\u95f4\u53d6\u5f97\u4e86\u5e73\u8861\u3002\u5bf9\u4e8e\u4f01\u4e1a\u6765\u8bf4\uff0c\u4e86\u89e3\u8be5\u6cd5\u89c4\u7684\u89c4\u5b9a\uff08\u5982\u53cc\u91cd\u5f81\u7a0e\u57fa\u7840\u3001\u8fc7\u6e21\u89c4\u5219\u548c\u8c41\u514d\uff09\u5bf9\u4e8e\u65e0\u7f1d\u5408\u89c4\u81f3\u5173\u91cd\u8981\u3002<\/p><p style=\"font-weight: 400;\">\u5728 \u5370\u5c3c\u5229\u5b89\u8fbe \u516c\u53f8\u7684\u4e13\u4e1a\u6307\u5bfc\u5e2e\u52a9\u4e0b\uff0c\u4f01\u4e1a\u53ef\u4ee5\u81ea\u4fe1\u5730\u5e94\u5bf9\u8fd9\u4e9b\u53d8\u5316\uff0c\u786e\u4fdd\u8fd0\u8425\u6548\u7387\u548c\u9075\u5b88\u76d1\u7ba1\u6807\u51c6\u3002<\/p><p style=\"font-weight: 400;\">\u968f\u7740\u5370\u5c3c\u7ecf\u6d4e\u7684\u6301\u7eed\u589e\u957f\uff0cPMK 131\/2024 \u53f7\u6587\u4ef6\u4f7f\u5370\u5c3c\u7684\u8d22\u653f\u66f4\u52a0\u7a33\u5b9a\uff0c\u540c\u65f6\u4fc3\u8fdb\u7a0e\u6536\u516c\u5e73\u3002\u8fd9\u9879\u6cd5\u89c4\u4e0d\u4ec5\u4ec5\u662f\u4e00\u9879\u653f\u7b56\u66f4\u65b0\uff0c\u5b83\u8fd8\u547c\u5401\u4f01\u4e1a\u9002\u5e94\u3001\u521b\u65b0\uff0c\u5e76\u5728\u52a8\u6001\u7684\u7ecf\u6d4e\u73af\u5883\u4e2d\u8301\u58ee\u6210\u957f\u3002<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-407aeda3\" data-id=\"407aeda3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d202b0a de_scroll_animation_no elementor-widget elementor-widget-heading\" data-id=\"d202b0a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading 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100%;-webkit-mask-repeat:var(--divider-pattern-repeat);mask-repeat:var(--divider-pattern-repeat);background-color:var(--divider-color);-webkit-mask-image:var(--divider-pattern-url);mask-image:var(--divider-pattern-url)}.elementor-widget-divider--no-spacing{--divider-pattern-size:auto}.elementor-widget-divider--bg-round{--divider-pattern-repeat:round}.rtl .elementor-widget-divider .elementor-divider__text{direction:rtl}.e-container>.elementor-widget-divider{width:var(--container-widget-width,100%);--flex-grow:var(--container-widget-flex-grow,0)}<\/style>\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-75979d9c de_scroll_animation_no elementor-widget elementor-widget-elementskit-post-list\" data-id=\"75979d9c\" data-element_type=\"widget\" data-widget_type=\"elementskit-post-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"ekit-wid-con\" >\t\t<ul class=\"elementor-icon-list-items ekit-post-list-wrapper\">\n\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/zh\/2026\/04\/21\/kap-drs-bernardi-rekan-bagian-dari-reanda-international-memperkuat-kemitraan-dengan-rekanan-bni-sejak-2018\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">KAP Drs. Bernardi &amp; Rekan, bagian dari Reanda International, Memperkuat Kemitraan dengan Rekanan BNI Sejak 2018<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t21 4 \u6708 2026\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/zh\/2026\/04\/21\/kap-drs-bernardi-rekan-dengan-afiliasi-reanda-internasional-meraih-klasifikasi-grade-a-rekanan-bank-mandiri\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">KAP  Drs. Bernardi &amp; Rekan, dengan Afiliasi Reanda Internasional, Meraih Klasifikasi Grade A Rekanan Bank Mandiri<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t21 4 \u6708 2026\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/zh\/2026\/04\/02\/article-5b-of-mofr-no-8-2026-expanded-data-access-and-its-implications-for-tax-consultants\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Article 5B of MoFR No. 8\/2026: Expanded Data Access and Its Implications for Tax Consultants<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t02 4 \u6708 2026\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/zh\/2026\/03\/30\/late-tax-filing-no-administrative-penalties-until-april-30-2026\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Elementor #6477<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t30 3 \u6708 2026\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/zh\/2026\/02\/10\/reanda-international-signs-memorandum-of-understanding-with-china-construction-steel-structure-to-promote-international-business-cooperation\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Reanda International Signs Memorandum of Understanding with China Construction Steel Structure to Promote International Business Cooperation<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t10 2 \u6708 2026\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/zh\/2026\/02\/10\/reanda-international-partnered-with-gpipc-green-partnership-of-industrial-parks-in-china-and-chongqing-international-investment-consultation-group-cicc-to-bring-chinas-green-park-solutions-to-belt-and\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Reanda International partnered with GPIPC (Green Partnership of Industrial Parks in China) and Chongqing International Investment Consultation Group (CICC) to bring China\u2019s Green Park Solutions to &quot;Belt and Road&quot; countries<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t10 2 \u6708 2026\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/zh\/2025\/12\/30\/elementor-6395\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Government Issues KBLI 2025: Key Implications for Businesses and Taxpayers<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t30 12 \u6708 2025\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/zh\/2025\/12\/08\/reanda-bernardi-and-bca-successfully-hold-tax-seminar-the-dual-edge-of-tax-managing-risks-and-capturing-savings\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Reanda Bernardi and BCA Successfully Hold Tax Seminar \u201cThe Dual Edge of Tax: Managing Risks and Capturing Savings\u201d<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t08 12 \u6708 2025\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/zh\/2025\/11\/03\/elementor-6362\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Indonesia&#039;s Strategic Role in Shaping the Accounting Profession in ASEAN<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t03 11 \u6708 2025\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/zh\/2025\/11\/03\/elementor-6354\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Safeguarding Your Investments in Indonesia through Proper Financial and Tax Reporting<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t03 11 \u6708 2025\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>A Comprehensive Guide to Indonesia\u2019s New VAT Policy January 2, 2025 On January 1, 2025, Indonesia introduced a groundbreaking change to its Value Added Tax (VAT) system through PMK 131\/2024. This regulation, issued by the Ministry of Finance, redefines the taxable base (Dasar Pengenaan Pajak\/DPP) for transactions involving goods and services. With the VAT rate [&hellip;]<\/p>","protected":false},"author":7,"featured_media":5640,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5641","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-media-center"],"acf":[],"_links":{"self":[{"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/posts\/5641","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/comments?post=5641"}],"version-history":[{"count":0,"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/posts\/5641\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/media\/5640"}],"wp:attachment":[{"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/media?parent=5641"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/categories?post=5641"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/tags?post=5641"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}