{"id":5777,"date":"2025-07-04T15:00:00","date_gmt":"2025-07-04T07:00:00","guid":{"rendered":"https:\/\/yuklegal.com\/?p=5777"},"modified":"2025-07-02T10:15:42","modified_gmt":"2025-07-02T02:15:42","slug":"ketentuan-perpajakan-untuk-badan-usaha-di-indonesia-update-2025","status":"publish","type":"post","link":"https:\/\/yuklegal.com\/en\/ketentuan-perpajakan-untuk-badan-usaha-di-indonesia-update-2025\/","title":{"rendered":"Ketentuan Perpajakan untuk Badan Usaha di Indonesia: Update 2025"},"content":{"rendered":"<p><span style=\"font-size: 12pt;\">Tax<\/span> <span style=\"font-size: 12pt;\">merupakan<\/span> <span style=\"font-size: 12pt;\">aspek<\/span><span style=\"font-size: 12pt;\"> yang <\/span><span style=\"font-size: 12pt;\">sangat<\/span> <span style=\"font-size: 12pt;\">penting<\/span><span style=\"font-size: 12pt;\"> dalam <\/span><span style=\"font-size: 12pt;\">dunia<\/span> <span style=\"font-size: 12pt;\">bisnis<\/span><span style=\"font-size: 12pt;\">, <\/span><span style=\"font-size: 12pt;\">terutama<\/span> <span style=\"font-size: 12pt;\">bagi<\/span> <span style=\"font-size: 12pt;\">badan<\/span> <span style=\"font-size: 12pt;\">usaha<\/span><span style=\"font-size: 12pt;\"> yang <\/span><span style=\"font-size: 12pt;\">beroperasi<\/span><span style=\"font-size: 12pt;\"> di Indonesia. Setiap perubahan peraturan <\/span><span style=\"font-size: 12pt;\">perpajakan<\/span> <span style=\"font-size: 12pt;\">dapat<\/span> <span style=\"font-size: 12pt;\">mempengaruhi<\/span> <span style=\"font-size: 12pt;\">cara<\/span> <span style=\"font-size: 12pt;\">badan<\/span> <span style=\"font-size: 12pt;\">usaha<\/span> <span style=\"font-size: 12pt;\">mengelola<\/span> <span style=\"font-size: 12pt;\">kewajiban<\/span> <span style=\"font-size: 12pt;\">pajaknya<\/span> <span style=\"font-size: 12pt;\">dan<\/span> <span style=\"font-size: 12pt;\">merencanakan<\/span> <span style=\"font-size: 12pt;\">keuangan<\/span> <span style=\"font-size: 12pt;\">perusahaan<\/span><span style=\"font-size: 12pt;\">. <\/span><span style=\"font-size: 12pt;\">Pada<\/span> <span style=\"font-size: 12pt;\">tahun<\/span><span style=\"font-size: 12pt;\"> 2025, <\/span><span style=\"font-size: 12pt;\">beberapa<\/span> <span style=\"font-size: 12pt;\">ketentuan<\/span> <span style=\"font-size: 12pt;\">perpajakan<\/span><span style=\"font-size: 12pt;\"> baru <\/span><span style=\"font-size: 12pt;\">diterapkan<\/span><span style=\"font-size: 12pt;\"> yang perlu <\/span><span style=\"font-size: 12pt;\">diperhatikan<\/span> <span style=\"font-size: 12pt;\">oleh<\/span> <span style=\"font-size: 12pt;\">badan<\/span> <span style=\"font-size: 12pt;\">usaha<\/span><span style=\"font-size: 12pt;\"> di Indonesia. <\/span><span style=\"font-size: 12pt;\">Berikut<\/span> <span style=\"font-size: 12pt;\">adalah<\/span> <span style=\"font-size: 12pt;\">ringkasan<\/span> <span style=\"font-size: 12pt;\">ketentuan<\/span> <span style=\"font-size: 12pt;\">perpajakan<\/span><span style=\"font-size: 12pt;\"> untuk <\/span><span style=\"font-size: 12pt;\">badan<\/span> <span style=\"font-size: 12pt;\">usaha<\/span><span style=\"font-size: 12pt;\"> yang <\/span><span style=\"font-size: 12pt;\">berlaku<\/span> <span style=\"font-size: 12pt;\">pada<\/span><span style=\"font-size: 12pt;\"> 2025.<\/span><\/p>\n\n\n\n<p><strong><span style=\"font-size: 12pt;\">Pajak <\/span><span style=\"font-size: 12pt;\">Penghasilan<\/span><span style=\"font-size: 12pt;\"> (<\/span><span style=\"font-size: 12pt;\">PPh<\/span><span style=\"font-size: 12pt;\">) <\/span><span style=\"font-size: 12pt;\">Badan<\/span><\/strong><\/p>\n\n\n\n<div class=\"ul\" style=\"margin: 0;\">\n<div class=\"li\" style=\"margin: 0;\">\n<div style=\"text-align: justify; margin-top: 0pt; padding-top: 0; margin-bottom: 8pt; padding-bottom: 0; line-height: 1.3; margin-left: 36pt;\"><span style=\"display: inline-block; position: relative; text-indent: -18pt; font-size: 10pt;\"><span style=\"position: absolute; top: -0.34em; left: 0; font-size: 2em;\">\u2022<\/span>&nbsp;<\/span><strong><span style=\"font-size: 12pt;\">Tarif<\/span> <span style=\"font-size: 12pt;\">Umum<\/span><\/strong><span style=\"font-size: 12pt;\">: <\/span><span style=\"font-size: 12pt;\">Tarif<\/span><span style=\"font-size: 12pt;\"> Pajak <\/span><span style=\"font-size: 12pt;\">Penghasilan<\/span><span style=\"font-size: 12pt;\"> (<\/span><span style=\"font-size: 12pt;\">PPh<\/span><span style=\"font-size: 12pt;\">) <\/span><span style=\"font-size: 12pt;\">Badan<\/span> <span style=\"font-size: 12pt;\">tetap<\/span> <span style=\"font-size: 12pt;\">sebesar<\/span> <strong><span style=\"font-size: 12pt;\">22%<\/span><\/strong><span style=\"font-size: 12pt;\"> yang <\/span><span style=\"font-size: 12pt;\">berlaku<\/span><span style=\"font-size: 12pt;\"> untuk semua <\/span><span style=\"font-size: 12pt;\">badan<\/span> <span style=\"font-size: 12pt;\">usaha<\/span><span style=\"font-size: 12pt;\">. Peraturan ini <\/span><span style=\"font-size: 12pt;\">mengacu<\/span> <span style=\"font-size: 12pt;\">pada<\/span> <strong><span style=\"font-size: 12pt;\">Undang-Undang<\/span> <span style=\"font-size: 12pt;\">Harmonisasi<\/span><span style=\"font-size: 12pt;\"> Peraturan <\/span><span style=\"font-size: 12pt;\">Tax<\/span><span style=\"font-size: 12pt;\"> (HPP) No. 7 <\/span><span style=\"font-size: 12pt;\">Tahun<\/span><span style=\"font-size: 12pt;\"> 2021<\/span><\/strong><span style=\"font-size: 12pt;\">, yang <\/span><span style=\"font-size: 12pt;\">juga<\/span> <span style=\"font-size: 12pt;\">mencakup<\/span><span style=\"font-size: 12pt;\"> perubahan <\/span><span style=\"font-size: 12pt;\">penting<\/span><span style=\"font-size: 12pt;\"> terkait <\/span><span style=\"font-size: 12pt;\">kebijakan<\/span> <span style=\"font-size: 12pt;\">perpajakan<\/span> <span style=\"font-size: 12pt;\">badan<\/span> <span style=\"font-size: 12pt;\">usaha<\/span><span style=\"font-size: 12pt;\"> di Indonesia.<\/span><\/div>\n<\/div>\n<div class=\"li\" style=\"margin: 0;\">\n<div style=\"text-align: justify; margin-top: 0pt; padding-top: 0; margin-bottom: 8pt; padding-bottom: 0; line-height: 1.3; margin-left: 36pt;\"><span style=\"display: inline-block; position: relative; text-indent: -18pt; font-size: 10pt;\"><span style=\"position: absolute; top: -0.34em; left: 0; font-size: 2em;\">\u2022<\/span>&nbsp;<\/span><strong><span style=\"font-size: 12pt;\">Tarif<\/span> <span style=\"font-size: 12pt;\">Khusus<\/span><span style=\"font-size: 12pt;\"> untuk Perusahaan Terbuka (<\/span><span style=\"font-size: 12pt;\">Tbk<\/span><span style=\"font-size: 12pt;\">)<\/span><\/strong><span style=\"font-size: 12pt;\">: Perusahaan Terbuka yang <\/span><span style=\"font-size: 12pt;\">memenuhi<\/span> <span style=\"font-size: 12pt;\">kriteria<\/span> <span style=\"font-size: 12pt;\">tertentu<\/span><span style=\"font-size: 12pt;\">, seperti <\/span><span style=\"font-size: 12pt;\">memiliki<\/span> <span style=\"font-size: 12pt;\">kapitalisasi<\/span> <span style=\"font-size: 12pt;\">pasar<\/span><span style=\"font-size: 12pt;\"> di <\/span><span style=\"font-size: 12pt;\">atas<\/span> <span style=\"font-size: 12pt;\">Rp<\/span><span style=\"font-size: 12pt;\"> 1 <\/span><span style=\"font-size: 12pt;\">triliun<\/span><span style=\"font-size: 12pt;\">, <\/span><span style=\"font-size: 12pt;\">dapat<\/span> <span style=\"font-size: 12pt;\">memperoleh<\/span> <span style=\"font-size: 12pt;\">tarif<\/span><span style=\"font-size: 12pt;\"> pajak lebih <\/span><span style=\"font-size: 12pt;\">rendah<\/span> <span style=\"font-size: 12pt;\">sebesar<\/span> <strong><span style=\"font-size: 12pt;\">19%<\/span><\/strong><span style=\"font-size: 12pt;\">. Hal ini <\/span><span style=\"font-size: 12pt;\">bertujuan<\/span><span style=\"font-size: 12pt;\"> untuk <\/span><span style=\"font-size: 12pt;\">mendorong<\/span> <span style=\"font-size: 12pt;\">pertumbuhan<\/span> <span style=\"font-size: 12pt;\">dan<\/span> <span style=\"font-size: 12pt;\">perkembangan<\/span> <span style=\"font-size: 12pt;\">perusahaan<\/span> <span style=\"font-size: 12pt;\">terbuka<\/span><span style=\"font-size: 12pt;\"> di Indonesia.<\/span><\/div>\n<\/div>\n<\/div>\n\n\n\n<p><strong><span style=\"font-size: 12pt;\">Pajak <\/span><span style=\"font-size: 12pt;\">Penghasilan<\/span><span style=\"font-size: 12pt;\"> (<\/span><span style=\"font-size: 12pt;\">PPh<\/span><span style=\"font-size: 12pt;\">) <\/span><span style=\"font-size: 12pt;\">Pasal<\/span><span style=\"font-size: 12pt;\"> 21<\/span><\/strong><\/p>\n\n\n\n<div class=\"ul\" style=\"margin: 0;\">\n<div class=\"li\" style=\"margin: 0;\">\n<div style=\"text-align: justify; margin-top: 0pt; padding-top: 0; margin-bottom: 8pt; padding-bottom: 0; line-height: 1.3; margin-left: 36pt;\"><span style=\"display: inline-block; position: relative; text-indent: -18pt; font-size: 10pt;\"><span style=\"position: absolute; top: -0.34em; left: 0; font-size: 2em;\">\u2022<\/span>&nbsp;<\/span><strong><span style=\"font-size: 12pt;\">Skema<\/span> <span style=\"font-size: 12pt;\">Tarif<\/span> <span style=\"font-size: 12pt;\">Efektif<\/span><span style=\"font-size: 12pt;\"> Rata-rata (TER)<\/span><\/strong><span style=\"font-size: 12pt;\">: <\/span><span style=\"font-size: 12pt;\">Mulai<\/span> <span style=\"font-size: 12pt;\">tahun<\/span><span style=\"font-size: 12pt;\"> 2025, <\/span><span style=\"font-size: 12pt;\">pemotongan<\/span> <span style=\"font-size: 12pt;\">PPh<\/span><span style=\"font-size: 12pt;\"> 21 <\/span><span style=\"font-size: 12pt;\">akan<\/span><span style=\"font-size: 12pt;\"> menggunakan <\/span><span style=\"font-size: 12pt;\">skema<\/span> <strong><span style=\"font-size: 12pt;\">TER<\/span><\/strong><span style=\"font-size: 12pt;\"> untuk <\/span><span style=\"font-size: 12pt;\">menghitung<\/span><span style=\"font-size: 12pt;\"> pajak <\/span><span style=\"font-size: 12pt;\">bulanan<\/span><span style=\"font-size: 12pt;\">, dengan <\/span><span style=\"font-size: 12pt;\">tarif<\/span><span style=\"font-size: 12pt;\"> yang <\/span><span style=\"font-size: 12pt;\">disesuaikan<\/span> <span style=\"font-size: 12pt;\">berdasarkan<\/span> <span style=\"font-size: 12pt;\">penghasilan<\/span> <span style=\"font-size: 12pt;\">bruto<\/span> <span style=\"font-size: 12pt;\">bulanan<\/span><span style=\"font-size: 12pt;\">. <\/span><span style=\"font-size: 12pt;\">Skema<\/span><span style=\"font-size: 12pt;\"> ini <\/span><span style=\"font-size: 12pt;\">bertujuan<\/span><span style=\"font-size: 12pt;\"> untuk lebih <\/span><span style=\"font-size: 12pt;\">efisien<\/span><span style=\"font-size: 12pt;\"> dalam <\/span><span style=\"font-size: 12pt;\">penghitungan<\/span> <span style=\"font-size: 12pt;\">dan<\/span> <span style=\"font-size: 12pt;\">pemotongan<\/span><span style=\"font-size: 12pt;\"> pajak <\/span><span style=\"font-size: 12pt;\">bagi<\/span> <span style=\"font-size: 12pt;\">karyawan<\/span><span style=\"font-size: 12pt;\">.<\/span><\/div>\n<\/div>\n<div class=\"li\" style=\"margin: 0;\">\n<div style=\"text-align: justify; margin-top: 0pt; padding-top: 0; margin-bottom: 8pt; padding-bottom: 0; line-height: 1.3; margin-left: 36pt;\"><span style=\"display: inline-block; position: relative; text-indent: -18pt; font-size: 10pt;\"><span style=\"position: absolute; top: -0.34em; left: 0; font-size: 2em;\">\u2022<\/span>&nbsp;<\/span><strong><span style=\"font-size: 12pt;\">Tarif<\/span> <span style=\"font-size: 12pt;\">Progresif<\/span><\/strong><span style=\"font-size: 12pt;\">: Untuk <\/span><span style=\"font-size: 12pt;\">penghasilan<\/span> <span style=\"font-size: 12pt;\">tahunan<\/span><span style=\"font-size: 12pt;\">, <\/span><span style=\"font-size: 12pt;\">tarif<\/span> <span style=\"font-size: 12pt;\">progresif<\/span> <span style=\"font-size: 12pt;\">tetap<\/span> <span style=\"font-size: 12pt;\">berlaku<\/span><span style=\"font-size: 12pt;\"> sesuai dengan <\/span><span style=\"font-size: 12pt;\">ketentuan<\/span><span style=\"font-size: 12pt;\"> yang <\/span><span style=\"font-size: 12pt;\">ada<\/span><span style=\"font-size: 12pt;\"> dalam <\/span><strong><span style=\"font-size: 12pt;\">Pasal<\/span><span style=\"font-size: 12pt;\"> 17 <\/span><span style=\"font-size: 12pt;\">ayat<\/span><span style=\"font-size: 12pt;\"> (1) UU <\/span><span style=\"font-size: 12pt;\">PPh<\/span><\/strong><span style=\"font-size: 12pt;\">, dengan <\/span><span style=\"font-size: 12pt;\">tarif<\/span><span style=\"font-size: 12pt;\"> yang lebih <\/span><span style=\"font-size: 12pt;\">tinggi<\/span><span style=\"font-size: 12pt;\"> untuk <\/span><span style=\"font-size: 12pt;\">penghasilan<\/span><span style=\"font-size: 12pt;\"> yang lebih <\/span><span style=\"font-size: 12pt;\">besar<\/span><span style=\"font-size: 12pt;\">.<\/span><\/div>\n<\/div>\n<\/div>\n\n\n\n<p><strong><span style=\"font-size: 12pt;\">Pajak <\/span><span style=\"font-size: 12pt;\">Pertambahan<\/span> <span style=\"font-size: 12pt;\">Nilai<\/span><span style=\"font-size: 12pt;\"> (PPN)<\/span><\/strong><\/p>\n\n\n\n<div class=\"ul\" style=\"margin: 0;\">\n<div class=\"li\" style=\"margin: 0;\">\n<div style=\"text-align: justify; margin-top: 0pt; padding-top: 0; margin-bottom: 8pt; padding-bottom: 0; line-height: 1.3; margin-left: 36pt;\"><span style=\"display: inline-block; position: relative; text-indent: -18pt; font-size: 10pt;\"><span style=\"position: absolute; top: -0.34em; left: 0; font-size: 2em;\">\u2022<\/span>&nbsp;<\/span><strong><span style=\"font-size: 12pt;\">Tarif<\/span> <span style=\"font-size: 12pt;\">Umum<\/span><\/strong><span style=\"font-size: 12pt;\">: <\/span><span style=\"font-size: 12pt;\">Sejak<\/span> <span style=\"font-size: 12pt;\">Januari<\/span><span style=\"font-size: 12pt;\"> 2025, <\/span><span style=\"font-size: 12pt;\">tarif<\/span><span style=\"font-size: 12pt;\"> PPN <\/span><span style=\"font-size: 12pt;\">dinaikkan<\/span> <span style=\"font-size: 12pt;\">menjadi<\/span> <strong><span style=\"font-size: 12pt;\">12%<\/span><\/strong><span style=\"font-size: 12pt;\">, yang <\/span><span style=\"font-size: 12pt;\">sebelumnya<\/span><span style=\"font-size: 12pt;\"> 10%. Perubahan ini <\/span><span style=\"font-size: 12pt;\">mencakup<\/span><span style=\"font-size: 12pt;\"> semua <\/span><span style=\"font-size: 12pt;\">barang<\/span> <span style=\"font-size: 12pt;\">dan<\/span><span style=\"font-size: 12pt;\"> jasa, <\/span><span style=\"font-size: 12pt;\">meskipun<\/span><span style=\"font-size: 12pt;\"> untuk <\/span><span style=\"font-size: 12pt;\">barang<\/span> <span style=\"font-size: 12pt;\">dan<\/span><span style=\"font-size: 12pt;\"> jasa yang tidak termasuk dalam <\/span><span style=\"font-size: 12pt;\">kategori<\/span> <span style=\"font-size: 12pt;\">mewah<\/span><span style=\"font-size: 12pt;\">, <\/span><span style=\"font-size: 12pt;\">dasar<\/span> <span style=\"font-size: 12pt;\">pengenaan<\/span> <span style=\"font-size: 12pt;\">pajaknya<\/span> <span style=\"font-size: 12pt;\">dihitung<\/span> <span style=\"font-size: 12pt;\">sebesar<\/span><span style=\"font-size: 12pt;\"> 11\/12 <\/span><span style=\"font-size: 12pt;\">dari<\/span><span style=\"font-size: 12pt;\"> harga <\/span><span style=\"font-size: 12pt;\">jual<\/span><span style=\"font-size: 12pt;\">. Ini <\/span><span style=\"font-size: 12pt;\">bertujuan<\/span><span style=\"font-size: 12pt;\"> untuk <\/span><span style=\"font-size: 12pt;\">menjaga<\/span> <span style=\"font-size: 12pt;\">kestabilan<\/span> <span style=\"font-size: 12pt;\">daya<\/span> <span style=\"font-size: 12pt;\">beli<\/span> <span style=\"font-size: 12pt;\">masyarakat<\/span> <span style=\"font-size: 12pt;\">dan<\/span> <span style=\"font-size: 12pt;\">mencegah<\/span> <span style=\"font-size: 12pt;\">lonjakan<\/span><span style=\"font-size: 12pt;\"> harga yang tidak <\/span><span style=\"font-size: 12pt;\">terkendali<\/span><span style=\"font-size: 12pt;\">.<\/span><\/div>\n<\/div>\n<div class=\"li\" style=\"margin: 0;\">\n<div style=\"text-align: justify; margin-top: 0pt; padding-top: 0; margin-bottom: 8pt; padding-bottom: 0; line-height: 1.3; margin-left: 36pt;\"><span style=\"display: inline-block; position: relative; text-indent: -18pt; font-size: 10pt;\"><span style=\"position: absolute; top: -0.34em; left: 0; font-size: 2em;\">\u2022<\/span>&nbsp;<\/span><strong><span style=\"font-size: 12pt;\">Barang<\/span> <span style=\"font-size: 12pt;\">Mewah<\/span><\/strong><span style=\"font-size: 12pt;\">: Untuk <\/span><span style=\"font-size: 12pt;\">barang<\/span> <span style=\"font-size: 12pt;\">mewah<\/span><span style=\"font-size: 12pt;\">, PPN <\/span><span style=\"font-size: 12pt;\">dihitung<\/span> <span style=\"font-size: 12pt;\">sebesar<\/span> <strong><span style=\"font-size: 12pt;\">12%<\/span><\/strong> <span style=\"font-size: 12pt;\">dari<\/span><span style=\"font-size: 12pt;\"> harga <\/span><span style=\"font-size: 12pt;\">jual<\/span> <span style=\"font-size: 12pt;\">penuh<\/span><span style=\"font-size: 12pt;\">. <\/span><span style=\"font-size: 12pt;\">Ketentuan<\/span><span style=\"font-size: 12pt;\"> ini <\/span><span style=\"font-size: 12pt;\">mulai<\/span> <span style=\"font-size: 12pt;\">berlaku<\/span> <span style=\"font-size: 12pt;\">pada<\/span> <strong><span style=\"font-size: 12pt;\">1 <\/span><span style=\"font-size: 12pt;\">Februari<\/span><span style=\"font-size: 12pt;\"> 2025<\/span><\/strong> <span style=\"font-size: 12pt;\">dan<\/span> <span style=\"font-size: 12pt;\">diharapkan<\/span> <span style=\"font-size: 12pt;\">dapat<\/span> <span style=\"font-size: 12pt;\">meningkatkan<\/span> <span style=\"font-size: 12pt;\">pendapatan<\/span> <span style=\"font-size: 12pt;\">negara<\/span> <span style=\"font-size: 12pt;\">dari<\/span> <span style=\"font-size: 12pt;\">sektor<\/span> <span style=\"font-size: 12pt;\">barang<\/span> <span style=\"font-size: 12pt;\">konsumsi<\/span><span style=\"font-size: 12pt;\">.<\/span><\/div>\n<\/div>\n<\/div>\n\n\n\n<p><strong><span style=\"font-size: 12pt;\">Pajak <\/span><span style=\"font-size: 12pt;\">Bumi<\/span> <span style=\"font-size: 12pt;\">dan<\/span> <span style=\"font-size: 12pt;\">Bangunan<\/span><span style=\"font-size: 12pt;\"> (PBB)<\/span><\/strong><\/p>\n\n\n\n<div class=\"ul\" style=\"margin: 0;\">\n<div class=\"li\" style=\"margin: 0;\">\n<div style=\"text-align: justify; margin-top: 0pt; padding-top: 0; margin-bottom: 8pt; padding-bottom: 0; line-height: 1.3; margin-left: 36pt;\"><span style=\"display: inline-block; position: relative; text-indent: -18pt; font-size: 10pt;\"><span style=\"position: absolute; top: -0.34em; left: 0; font-size: 2em;\">\u2022<\/span>&nbsp;<\/span><strong><span style=\"font-size: 12pt;\">Kewajiban<\/span> <span style=\"font-size: 12pt;\">Terpusat<\/span><\/strong><span style=\"font-size: 12pt;\">: <\/span><span style=\"font-size: 12pt;\">Mulai<\/span> <span style=\"font-size: 12pt;\">tahun<\/span><span style=\"font-size: 12pt;\"> 2025, <\/span><span style=\"font-size: 12pt;\">kewajiban<\/span><span style=\"font-size: 12pt;\"> untuk pembayaran Pajak <\/span><span style=\"font-size: 12pt;\">Bumi<\/span> <span style=\"font-size: 12pt;\">dan<\/span> <span style=\"font-size: 12pt;\">Bangunan<\/span><span style=\"font-size: 12pt;\"> (PBB) <\/span><span style=\"font-size: 12pt;\">akan<\/span> <span style=\"font-size: 12pt;\">dilakukan<\/span><span style=\"font-size: 12pt;\"> secara <\/span><span style=\"font-size: 12pt;\">terpusat<\/span><span style=\"font-size: 12pt;\"> menggunakan <\/span><strong><span style=\"font-size: 12pt;\">Nomor <\/span><span style=\"font-size: 12pt;\">Pokok<\/span> <span style=\"font-size: 12pt;\">Wajib<\/span><span style=\"font-size: 12pt;\"> Pajak (NPWP)<\/span><\/strong> <span style=\"font-size: 12pt;\">pusat<\/span><span style=\"font-size: 12pt;\">, <\/span><span style=\"font-size: 12pt;\">menggantikan<\/span> <span style=\"font-size: 12pt;\">penggunaan<\/span><span style=\"font-size: 12pt;\"> NPWP <\/span><span style=\"font-size: 12pt;\">cabang<\/span><span style=\"font-size: 12pt;\">. Hal ini <\/span><span style=\"font-size: 12pt;\">bertujuan<\/span><span style=\"font-size: 12pt;\"> untuk <\/span><span style=\"font-size: 12pt;\">mempermudah<\/span> <span style=\"font-size: 12pt;\">administrasi<\/span> <span style=\"font-size: 12pt;\">dan<\/span> <span style=\"font-size: 12pt;\">mempercepat<\/span><span style=\"font-size: 12pt;\"> proses <\/span><span style=\"font-size: 12pt;\">pelaporan<\/span><span style=\"font-size: 12pt;\"> pajak <\/span><span style=\"font-size: 12pt;\">bagi<\/span> <span style=\"font-size: 12pt;\">perusahaan<\/span><span style=\"font-size: 12pt;\"> dengan <\/span><span style=\"font-size: 12pt;\">beberapa<\/span> <span style=\"font-size: 12pt;\">cabang<\/span><span style=\"font-size: 12pt;\">.<\/span><\/div>\n<\/div>\n<\/div>\n\n\n\n<p><strong><span style=\"font-size: 12pt;\">Pajak Minimum Global (<\/span><span style=\"font-size: 12pt;\">GLoBE<\/span><span style=\"font-size: 12pt;\">)<\/span><\/strong><\/p>\n\n\n\n<div class=\"ul\" style=\"margin: 0;\">\n<div class=\"li\" style=\"margin: 0;\">\n<div style=\"text-align: justify; margin-top: 0pt; padding-top: 0; margin-bottom: 8pt; padding-bottom: 0; line-height: 1.3; margin-left: 36pt;\"><span style=\"display: inline-block; position: relative; text-indent: -18pt; font-size: 10pt;\"><span style=\"position: absolute; top: -0.34em; left: 0; font-size: 2em;\">\u2022<\/span>&nbsp;<\/span><strong><span style=\"font-size: 12pt;\">Implementasi<\/span><span style=\"font-size: 12pt;\"> Pajak Minimum Global<\/span><\/strong><span style=\"font-size: 12pt;\">: <\/span><span style=\"font-size: 12pt;\">Mulai<\/span><span style=\"font-size: 12pt;\"> 1 <\/span><span style=\"font-size: 12pt;\">Januari<\/span><span style=\"font-size: 12pt;\"> 2025, Indonesia <\/span><span style=\"font-size: 12pt;\">menerapkan<\/span> <span style=\"font-size: 12pt;\">ketentuan<\/span> <strong><span style=\"font-size: 12pt;\">Pajak Minimum Global<\/span><\/strong> <span style=\"font-size: 12pt;\">sebesar<\/span> <strong><span style=\"font-size: 12pt;\">15%<\/span><\/strong><span style=\"font-size: 12pt;\">, yang sesuai dengan <\/span><span style=\"font-size: 12pt;\">pedoman<\/span> <span style=\"font-size: 12pt;\">internasional<\/span><span style=\"font-size: 12pt;\"> yang <\/span><span style=\"font-size: 12pt;\">disepakati<\/span><span style=\"font-size: 12pt;\"> dalam <\/span><strong><span style=\"font-size: 12pt;\">OECD\/G20 Inclusive Framework<\/span><\/strong><span style=\"font-size: 12pt;\">. <\/span><span style=\"font-size: 12pt;\">Kebijakan<\/span><span style=\"font-size: 12pt;\"> ini <\/span><span style=\"font-size: 12pt;\">bertujuan<\/span><span style=\"font-size: 12pt;\"> untuk <\/span><span style=\"font-size: 12pt;\">menghindari<\/span> <span style=\"font-size: 12pt;\">penghindaran<\/span><span style=\"font-size: 12pt;\"> pajak <\/span><span style=\"font-size: 12pt;\">oleh<\/span> <span style=\"font-size: 12pt;\">perusahaan<\/span> <span style=\"font-size: 12pt;\">multinasional<\/span> <span style=\"font-size: 12pt;\">dan<\/span> <span style=\"font-size: 12pt;\">memastikan<\/span> <span style=\"font-size: 12pt;\">adanya<\/span><span style=\"font-size: 12pt;\"> pajak minimum yang <\/span><span style=\"font-size: 12pt;\">dibayar<\/span> <span style=\"font-size: 12pt;\">oleh<\/span> <span style=\"font-size: 12pt;\">entitas<\/span> <span style=\"font-size: 12pt;\">bisnis<\/span> <span style=\"font-size: 12pt;\">besar<\/span><span style=\"font-size: 12pt;\">.<\/span><\/div>\n<\/div>\n<\/div>\n\n\n\n<p><strong><span style=\"font-size: 12pt;\">Batas Waktu <\/span><span style=\"font-size: 12pt;\">Pelaporan<\/span><span style=\"font-size: 12pt;\"> Pajak<\/span><\/strong><\/p>\n\n\n\n<div class=\"ul\" style=\"margin: 0;\">\n<div class=\"li\" style=\"margin: 0;\">\n<div style=\"text-align: justify; margin-top: 0pt; padding-top: 0; margin-bottom: 8pt; padding-bottom: 0; line-height: 1.3; margin-left: 36pt;\"><span style=\"display: inline-block; position: relative; text-indent: -18pt; font-size: 10pt;\"><span style=\"position: absolute; top: -0.34em; left: 0; font-size: 2em;\">\u2022<\/span>&nbsp;<\/span><strong><span style=\"font-size: 12pt;\">Badan<\/span><span style=\"font-size: 12pt;\"> Usaha<\/span><\/strong><span style=\"font-size: 12pt;\">: <\/span><span style=\"font-size: 12pt;\">Pelaporan<\/span><span style=\"font-size: 12pt;\"> SPT <\/span><span style=\"font-size: 12pt;\">Tahunan<\/span><span style=\"font-size: 12pt;\"> untuk <\/span><span style=\"font-size: 12pt;\">PPh<\/span> <span style=\"font-size: 12pt;\">Badan<\/span> <span style=\"font-size: 12pt;\">usaha<\/span><span style=\"font-size: 12pt;\"> harus <\/span><span style=\"font-size: 12pt;\">disampaikan<\/span><span style=\"font-size: 12pt;\"> paling <\/span><span style=\"font-size: 12pt;\">lambat<\/span> <strong><span style=\"font-size: 12pt;\">30 April 2025<\/span><\/strong><span style=\"font-size: 12pt;\">. <\/span><span style=\"font-size: 12pt;\">Keterlambatan<\/span><span style=\"font-size: 12pt;\"> dalam <\/span><span style=\"font-size: 12pt;\">pelaporan<\/span> <span style=\"font-size: 12pt;\">dapat<\/span> <span style=\"font-size: 12pt;\">mengakibatkan<\/span> <span style=\"font-size: 12pt;\">denda<\/span><span style=\"font-size: 12pt;\"> atau <\/span><span style=\"font-size: 12pt;\">sanksi<\/span> <span style=\"font-size: 12pt;\">administratif<\/span><span style=\"font-size: 12pt;\">.<\/span><\/div>\n<\/div>\n<div class=\"li\" style=\"margin: 0;\">\n<div style=\"text-align: justify; margin-top: 0pt; padding-top: 0; margin-bottom: 8pt; padding-bottom: 0; line-height: 1.3; margin-left: 36pt;\"><span style=\"display: inline-block; position: relative; text-indent: -18pt; font-size: 10pt;\"><span style=\"position: absolute; top: -0.34em; left: 0; font-size: 2em;\">\u2022<\/span>&nbsp;<\/span><strong><span style=\"font-size: 12pt;\">Orang <\/span><span style=\"font-size: 12pt;\">Pribadi<\/span><\/strong><span style=\"font-size: 12pt;\">: <\/span><span style=\"font-size: 12pt;\">Pelaporan<\/span><span style=\"font-size: 12pt;\"> SPT <\/span><span style=\"font-size: 12pt;\">Tahunan<\/span><span style=\"font-size: 12pt;\"> untuk <\/span><span style=\"font-size: 12pt;\">PPh<\/span><span style=\"font-size: 12pt;\"> Orang <\/span><span style=\"font-size: 12pt;\">Pribadi<\/span><span style=\"font-size: 12pt;\"> harus <\/span><span style=\"font-size: 12pt;\">disampaikan<\/span><span style=\"font-size: 12pt;\"> paling <\/span><span style=\"font-size: 12pt;\">lambat<\/span> <strong><span style=\"font-size: 12pt;\">31 <\/span><span style=\"font-size: 12pt;\">Maret<\/span><span style=\"font-size: 12pt;\"> 2025<\/span><\/strong><span style=\"font-size: 12pt;\">. Hal ini <\/span><span style=\"font-size: 12pt;\">berlaku<\/span> <span style=\"font-size: 12pt;\">bagi<\/span> <span style=\"font-size: 12pt;\">individu<\/span><span style=\"font-size: 12pt;\"> yang <\/span><span style=\"font-size: 12pt;\">memiliki<\/span> <span style=\"font-size: 12pt;\">kewajiban<\/span><span style=\"font-size: 12pt;\"> pajak <\/span><span style=\"font-size: 12pt;\">penghasilan<\/span><span style=\"font-size: 12pt;\">, termasuk <\/span><span style=\"font-size: 12pt;\">pemilik<\/span> <span style=\"font-size: 12pt;\">usaha<\/span> <span style=\"font-size: 12pt;\">perseorangan<\/span><span style=\"font-size: 12pt;\"> atau <\/span><span style=\"font-size: 12pt;\">karyawan<\/span><span style=\"font-size: 12pt;\"> yang <\/span><span style=\"font-size: 12pt;\">memperoleh<\/span> <span style=\"font-size: 12pt;\">penghasilan<\/span> <span style=\"font-size: 12pt;\">tambahan<\/span><span style=\"font-size: 12pt;\">.<\/span><\/div>\n<\/div>\n<\/div>\n\n\n\n<p><strong><span style=\"font-size: 12pt;\">Kesimpulan<\/span><\/strong><\/p>\n\n\n\n<p><span style=\"font-size: 12pt;\">Dengan <\/span><span style=\"font-size: 12pt;\">adanya<\/span> <span style=\"font-size: 12pt;\">ketentuan<\/span> <span style=\"font-size: 12pt;\">perpajakan<\/span> <span style=\"font-size: 12pt;\">terbaru<\/span><span style=\"font-size: 12pt;\"> yang <\/span><span style=\"font-size: 12pt;\">berlaku<\/span> <span style=\"font-size: 12pt;\">pada<\/span><span style=\"font-size: 12pt;\"> 2025, <\/span><span style=\"font-size: 12pt;\">badan<\/span> <span style=\"font-size: 12pt;\">usaha<\/span><span style=\"font-size: 12pt;\"> di Indonesia perlu <\/span><span style=\"font-size: 12pt;\">memperhatikan<\/span><span style=\"font-size: 12pt;\"> perubahan yang <\/span><span style=\"font-size: 12pt;\">terjadi<\/span><span style=\"font-size: 12pt;\">, seperti <\/span><span style=\"font-size: 12pt;\">tarif<\/span><span style=\"font-size: 12pt;\"> pajak <\/span><span style=\"font-size: 12pt;\">badan<\/span><span style=\"font-size: 12pt;\">, <\/span><span style=\"font-size: 12pt;\">tarif<\/span><span style=\"font-size: 12pt;\"> PPN yang baru, <\/span><span style=\"font-size: 12pt;\">serta<\/span> <span style=\"font-size: 12pt;\">implementasi<\/span><span style=\"font-size: 12pt;\"> pajak minimum global. <\/span><span style=\"font-size: 12pt;\">Pemahaman<\/span><span style=\"font-size: 12pt;\"> yang <\/span><span style=\"font-size: 12pt;\">baik<\/span> <span style=\"font-size: 12pt;\">mengenai<\/span> <span style=\"font-size: 12pt;\">regulasi<\/span><span style=\"font-size: 12pt;\"> ini <\/span><span style=\"font-size: 12pt;\">sangat<\/span> <span style=\"font-size: 12pt;\">penting<\/span><span style=\"font-size: 12pt;\"> untuk <\/span><span style=\"font-size: 12pt;\">menjaga<\/span> <span style=\"font-size: 12pt;\">kepatuhan<\/span><span style=\"font-size: 12pt;\"> pajak <\/span><span style=\"font-size: 12pt;\">dan<\/span> <span style=\"font-size: 12pt;\">merencanakan<\/span> <span style=\"font-size: 12pt;\">strategi<\/span> <span style=\"font-size: 12pt;\">bisnis<\/span><span style=\"font-size: 12pt;\"> yang lebih <\/span><span style=\"font-size: 12pt;\">efektif<\/span><span style=\"font-size: 12pt;\">. Untuk itu, <\/span><span style=\"font-size: 12pt;\">badan<\/span> <span style=\"font-size: 12pt;\">usaha<\/span><span style=\"font-size: 12pt;\"> harus <\/span><span style=\"font-size: 12pt;\">memastikan<\/span><span style=\"font-size: 12pt;\"> semua <\/span><span style=\"font-size: 12pt;\">kewajiban<\/span> <span style=\"font-size: 12pt;\">pajaknya<\/span> <span style=\"font-size: 12pt;\">terpenuhi<\/span><span style=\"font-size: 12pt;\"> dengan <\/span><span style=\"font-size: 12pt;\">baik<\/span><span style=\"font-size: 12pt;\"> untuk <\/span><span style=\"font-size: 12pt;\">menghindari<\/span><span style=\"font-size: 12pt;\"> masalah hukum <\/span><span style=\"font-size: 12pt;\">dan<\/span> <span style=\"font-size: 12pt;\">finansial<\/span><span style=\"font-size: 12pt;\"> di <\/span><span style=\"font-size: 12pt;\">masa<\/span> <span style=\"font-size: 12pt;\">depan<\/span><span style=\"font-size: 12pt;\">.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Perpajakan merupakan aspek yang sangat penting dalam dunia bisnis, terutama bagi badan usaha yang beroperasi di Indonesia. Setiap perubahan peraturan perpajakan dapat mempengaruhi cara badan usaha mengelola kewajiban pajaknya dan merencanakan keuangan perusahaan. Pada tahun 2025, beberapa ketentuan perpajakan baru diterapkan yang perlu diperhatikan oleh badan usaha di Indonesia. Berikut adalah ringkasan ketentuan perpajakan untuk [&hellip;]<\/p>","protected":false},"author":11,"featured_media":5778,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5777","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tips"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ketentuan Perpajakan untuk Badan Usaha di Indonesia: Update 2025 - Yuk Legal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/yuklegal.com\/en\/ketentuan-perpajakan-untuk-badan-usaha-di-indonesia-update-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ketentuan Perpajakan untuk Badan Usaha di Indonesia: Update 2025 - Yuk Legal\" \/>\n<meta property=\"og:description\" content=\"Perpajakan merupakan aspek yang sangat penting dalam dunia bisnis, terutama bagi badan usaha yang beroperasi di Indonesia. Setiap perubahan peraturan perpajakan dapat mempengaruhi cara badan usaha mengelola kewajiban pajaknya dan merencanakan keuangan perusahaan. Pada tahun 2025, beberapa ketentuan perpajakan baru diterapkan yang perlu diperhatikan oleh badan usaha di Indonesia. Berikut adalah ringkasan ketentuan perpajakan untuk [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/yuklegal.com\/en\/ketentuan-perpajakan-untuk-badan-usaha-di-indonesia-update-2025\/\" \/>\n<meta property=\"og:site_name\" content=\"Yuk Legal\" \/>\n<meta property=\"article:published_time\" content=\"2025-07-04T07:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/yuklegal.com\/wp-content\/uploads\/2025\/07\/Update-Pajak-Badan-Usaha-2025-\u2013-Wajib-Tahu.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"2160\" \/>\n\t<meta property=\"og:image:height\" content=\"1215\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/yuklegal.com\/ketentuan-perpajakan-untuk-badan-usaha-di-indonesia-update-2025\/\",\"url\":\"https:\/\/yuklegal.com\/ketentuan-perpajakan-untuk-badan-usaha-di-indonesia-update-2025\/\",\"name\":\"Ketentuan Perpajakan untuk Badan Usaha di Indonesia: Update 2025 - Yuk Legal\",\"isPartOf\":{\"@id\":\"https:\/\/yuklegal.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/yuklegal.com\/ketentuan-perpajakan-untuk-badan-usaha-di-indonesia-update-2025\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/yuklegal.com\/ketentuan-perpajakan-untuk-badan-usaha-di-indonesia-update-2025\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/yuklegal.com\/wp-content\/uploads\/2025\/07\/Update-Pajak-Badan-Usaha-2025-\u2013-Wajib-Tahu.webp\",\"datePublished\":\"2025-07-04T07:00:00+00:00\",\"author\":{\"@id\":\"https:\/\/yuklegal.com\/#\/schema\/person\/42552aeaad7735a9f045274a5b6c10fa\"},\"breadcrumb\":{\"@id\":\"https:\/\/yuklegal.com\/ketentuan-perpajakan-untuk-badan-usaha-di-indonesia-update-2025\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/yuklegal.com\/ketentuan-perpajakan-untuk-badan-usaha-di-indonesia-update-2025\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/yuklegal.com\/ketentuan-perpajakan-untuk-badan-usaha-di-indonesia-update-2025\/#primaryimage\",\"url\":\"https:\/\/yuklegal.com\/wp-content\/uploads\/2025\/07\/Update-Pajak-Badan-Usaha-2025-\u2013-Wajib-Tahu.webp\",\"contentUrl\":\"https:\/\/yuklegal.com\/wp-content\/uploads\/2025\/07\/Update-Pajak-Badan-Usaha-2025-\u2013-Wajib-Tahu.webp\",\"width\":2160,\"height\":1215},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/yuklegal.com\/ketentuan-perpajakan-untuk-badan-usaha-di-indonesia-update-2025\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/yuklegal.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Ketentuan Perpajakan untuk Badan Usaha di Indonesia: Update 2025\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/yuklegal.com\/#website\",\"url\":\"https:\/\/yuklegal.com\/\",\"name\":\"Yuk Legal\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/yuklegal.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/yuklegal.com\/#\/schema\/person\/42552aeaad7735a9f045274a5b6c10fa\",\"name\":\"Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/yuklegal.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/b6fa85731cc0e4c0bf1e0cc9ef4206f67ba1240ae5d9f3bf2e43c219db2eb7b7?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/b6fa85731cc0e4c0bf1e0cc9ef4206f67ba1240ae5d9f3bf2e43c219db2eb7b7?s=96&d=mm&r=g\",\"caption\":\"Admin\"},\"url\":\"https:\/\/yuklegal.com\/en\/author\/admin_s68qwkcu\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Ketentuan Perpajakan untuk Badan Usaha di Indonesia: Update 2025 - Yuk Legal","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/yuklegal.com\/en\/ketentuan-perpajakan-untuk-badan-usaha-di-indonesia-update-2025\/","og_locale":"en_US","og_type":"article","og_title":"Ketentuan Perpajakan untuk Badan Usaha di Indonesia: Update 2025 - Yuk Legal","og_description":"Perpajakan merupakan aspek yang sangat penting dalam dunia bisnis, terutama bagi badan usaha yang beroperasi di Indonesia. Setiap perubahan peraturan perpajakan dapat mempengaruhi cara badan usaha mengelola kewajiban pajaknya dan merencanakan keuangan perusahaan. Pada tahun 2025, beberapa ketentuan perpajakan baru diterapkan yang perlu diperhatikan oleh badan usaha di Indonesia. Berikut adalah ringkasan ketentuan perpajakan untuk [&hellip;]","og_url":"https:\/\/yuklegal.com\/en\/ketentuan-perpajakan-untuk-badan-usaha-di-indonesia-update-2025\/","og_site_name":"Yuk Legal","article_published_time":"2025-07-04T07:00:00+00:00","og_image":[{"width":2160,"height":1215,"url":"https:\/\/yuklegal.com\/wp-content\/uploads\/2025\/07\/Update-Pajak-Badan-Usaha-2025-\u2013-Wajib-Tahu.webp","type":"image\/webp"}],"author":"Admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Admin","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/yuklegal.com\/ketentuan-perpajakan-untuk-badan-usaha-di-indonesia-update-2025\/","url":"https:\/\/yuklegal.com\/ketentuan-perpajakan-untuk-badan-usaha-di-indonesia-update-2025\/","name":"Ketentuan Perpajakan untuk Badan Usaha di Indonesia: Update 2025 - Yuk Legal","isPartOf":{"@id":"https:\/\/yuklegal.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/yuklegal.com\/ketentuan-perpajakan-untuk-badan-usaha-di-indonesia-update-2025\/#primaryimage"},"image":{"@id":"https:\/\/yuklegal.com\/ketentuan-perpajakan-untuk-badan-usaha-di-indonesia-update-2025\/#primaryimage"},"thumbnailUrl":"https:\/\/yuklegal.com\/wp-content\/uploads\/2025\/07\/Update-Pajak-Badan-Usaha-2025-\u2013-Wajib-Tahu.webp","datePublished":"2025-07-04T07:00:00+00:00","author":{"@id":"https:\/\/yuklegal.com\/#\/schema\/person\/42552aeaad7735a9f045274a5b6c10fa"},"breadcrumb":{"@id":"https:\/\/yuklegal.com\/ketentuan-perpajakan-untuk-badan-usaha-di-indonesia-update-2025\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/yuklegal.com\/ketentuan-perpajakan-untuk-badan-usaha-di-indonesia-update-2025\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/yuklegal.com\/ketentuan-perpajakan-untuk-badan-usaha-di-indonesia-update-2025\/#primaryimage","url":"https:\/\/yuklegal.com\/wp-content\/uploads\/2025\/07\/Update-Pajak-Badan-Usaha-2025-\u2013-Wajib-Tahu.webp","contentUrl":"https:\/\/yuklegal.com\/wp-content\/uploads\/2025\/07\/Update-Pajak-Badan-Usaha-2025-\u2013-Wajib-Tahu.webp","width":2160,"height":1215},{"@type":"BreadcrumbList","@id":"https:\/\/yuklegal.com\/ketentuan-perpajakan-untuk-badan-usaha-di-indonesia-update-2025\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/yuklegal.com\/"},{"@type":"ListItem","position":2,"name":"Ketentuan Perpajakan untuk Badan Usaha di Indonesia: Update 2025"}]},{"@type":"WebSite","@id":"https:\/\/yuklegal.com\/#website","url":"https:\/\/yuklegal.com\/","name":"Yuk Legal","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/yuklegal.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/yuklegal.com\/#\/schema\/person\/42552aeaad7735a9f045274a5b6c10fa","name":"Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/yuklegal.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/b6fa85731cc0e4c0bf1e0cc9ef4206f67ba1240ae5d9f3bf2e43c219db2eb7b7?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/b6fa85731cc0e4c0bf1e0cc9ef4206f67ba1240ae5d9f3bf2e43c219db2eb7b7?s=96&d=mm&r=g","caption":"Admin"},"url":"https:\/\/yuklegal.com\/en\/author\/admin_s68qwkcu\/"}]}},"_links":{"self":[{"href":"https:\/\/yuklegal.com\/en\/wp-json\/wp\/v2\/posts\/5777","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yuklegal.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yuklegal.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yuklegal.com\/en\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/yuklegal.com\/en\/wp-json\/wp\/v2\/comments?post=5777"}],"version-history":[{"count":1,"href":"https:\/\/yuklegal.com\/en\/wp-json\/wp\/v2\/posts\/5777\/revisions"}],"predecessor-version":[{"id":5779,"href":"https:\/\/yuklegal.com\/en\/wp-json\/wp\/v2\/posts\/5777\/revisions\/5779"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yuklegal.com\/en\/wp-json\/wp\/v2\/media\/5778"}],"wp:attachment":[{"href":"https:\/\/yuklegal.com\/en\/wp-json\/wp\/v2\/media?parent=5777"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yuklegal.com\/en\/wp-json\/wp\/v2\/categories?post=5777"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yuklegal.com\/en\/wp-json\/wp\/v2\/tags?post=5777"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}