{"id":5794,"date":"2025-07-24T15:00:00","date_gmt":"2025-07-24T07:00:00","guid":{"rendered":"https:\/\/yuklegal.com\/?p=5794"},"modified":"2025-07-02T10:32:11","modified_gmt":"2025-07-02T02:32:11","slug":"pajak-badan-usaha-2025-kebijakan-baru-yang-perlu-dipahami","status":"publish","type":"post","link":"https:\/\/yuklegal.com\/en\/pajak-badan-usaha-2025-kebijakan-baru-yang-perlu-dipahami\/","title":{"rendered":"Pajak Badan Usaha 2025: Kebijakan Baru yang Perlu Dipahami"},"content":{"rendered":"<p><span style=\"font-size: 12pt;\">Tahun<\/span><span style=\"font-size: 12pt;\"> 2025 <\/span><span style=\"font-size: 12pt;\">membawa<\/span> <span style=\"font-size: 12pt;\">sejumlah<\/span><span style=\"font-size: 12pt;\"> perubahan <\/span><span style=\"font-size: 12pt;\">signifikan<\/span><span style=\"font-size: 12pt;\"> dalam <\/span><span style=\"font-size: 12pt;\">kebijakan<\/span> <span style=\"font-size: 12pt;\">perpajakan<\/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;\"> di Indonesia. <\/span><span style=\"font-size: 12pt;\">Seiring<\/span><span style=\"font-size: 12pt;\"> dengan <\/span><span style=\"font-size: 12pt;\">upaya<\/span> <span style=\"font-size: 12pt;\">pemerintah<\/span><span style=\"font-size: 12pt;\"> untuk <\/span><span style=\"font-size: 12pt;\">memperbaiki<\/span> <span style=\"font-size: 12pt;\">dan<\/span> <span style=\"font-size: 12pt;\">meningkatkan<\/span> <span style=\"font-size: 12pt;\">sistem<\/span> <span style=\"font-size: 12pt;\">perpajakan<\/span><span style=\"font-size: 12pt;\">, <\/span><span style=\"font-size: 12pt;\">berbagai<\/span> <span style=\"font-size: 12pt;\">kebijakan<\/span><span style=\"font-size: 12pt;\"> baru <\/span><span style=\"font-size: 12pt;\">telah<\/span> <span style=\"font-size: 12pt;\">diimplementasikan<\/span><span style=\"font-size: 12pt;\"> yang <\/span><span style=\"font-size: 12pt;\">berpengaruh<\/span> <span style=\"font-size: 12pt;\">pada<\/span> <span style=\"font-size: 12pt;\">pelaku<\/span> <span style=\"font-size: 12pt;\">usaha<\/span><span style=\"font-size: 12pt;\"> di <\/span><span style=\"font-size: 12pt;\">tanah<\/span><span style=\"font-size: 12pt;\"> air. <\/span><span style=\"font-size: 12pt;\">Mulai<\/span> <span style=\"font-size: 12pt;\">dari<\/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;\">, <\/span><span style=\"font-size: 12pt;\">insentif<\/span> <span style=\"font-size: 12pt;\">sektor<\/span> <span style=\"font-size: 12pt;\">tertentu<\/span><span style=\"font-size: 12pt;\">, <\/span><span style=\"font-size: 12pt;\">hingga<\/span> <span style=\"font-size: 12pt;\">penggunaan<\/span> <span style=\"font-size: 12pt;\">sistem<\/span> <span style=\"font-size: 12pt;\">administrasi<\/span> <span style=\"font-size: 12pt;\">perpajakan<\/span><span style=\"font-size: 12pt;\"> digital, <\/span><span style=\"font-size: 12pt;\">berikut<\/span> <span style=\"font-size: 12pt;\">adalah<\/span> <span style=\"font-size: 12pt;\">kebijakan<\/span> <span style=\"font-size: 12pt;\">perpajakan<\/span> <span style=\"font-size: 12pt;\">terbaru<\/span><span style=\"font-size: 12pt;\"> yang perlu <\/span><span style=\"font-size: 12pt;\">dipahami<\/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><\/p>\n\n\n\n<p><strong><span style=\"font-size: 12pt;\">1. <\/span><span style=\"font-size: 12pt;\">Tarif<\/span> <span style=\"font-size: 12pt;\">PPh<\/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;\">PPh<\/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;\">telah<\/span> <span style=\"font-size: 12pt;\">berlaku<\/span> <span style=\"font-size: 12pt;\">sejak<\/span><span style=\"font-size: 12pt;\"> 2022. <\/span><span style=\"font-size: 12pt;\">Kebijakan<\/span><span style=\"font-size: 12pt;\"> 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;\">.<\/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;\"> minimal <\/span><strong><span style=\"font-size: 12pt;\">40% <\/span><span style=\"font-size: 12pt;\">saham<\/span> <span style=\"font-size: 12pt;\">diperdagangkan<\/span><span style=\"font-size: 12pt;\"> di bursa <\/span><span style=\"font-size: 12pt;\">efek<\/span><span style=\"font-size: 12pt;\"> Indonesia<\/span><\/strong> <span style=\"font-size: 12pt;\">dapat<\/span> <span style=\"font-size: 12pt;\">menikmati<\/span> <span style=\"font-size: 12pt;\">tarif<\/span><span style=\"font-size: 12pt;\"> 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;\">perusahaan<\/span> <span style=\"font-size: 12pt;\">terbuka<\/span><span style=\"font-size: 12pt;\"> di <\/span><span style=\"font-size: 12pt;\">pasar<\/span><span style=\"font-size: 12pt;\"> modal Indonesia.<\/span><\/div>\n<\/div>\n<\/div>\n\n\n\n<p><strong><span style=\"font-size: 12pt;\">2. <\/span><span style=\"font-size: 12pt;\">Insentif<\/span><span style=\"font-size: 12pt;\"> Pajak untuk <\/span><span style=\"font-size: 12pt;\">Sektor<\/span> <span style=\"font-size: 12pt;\">Tertentu<\/span><\/strong><\/p>\n\n\n\n<p><span style=\"font-size: 12pt;\">Pemerintah<\/span><span style=\"font-size: 12pt;\"> Indonesia <\/span><span style=\"font-size: 12pt;\">juga<\/span> <span style=\"font-size: 12pt;\">memberikan<\/span> <span style=\"font-size: 12pt;\">insentif<\/span><span style=\"font-size: 12pt;\"> pajak kepada <\/span><span style=\"font-size: 12pt;\">sektor-sektor<\/span> <span style=\"font-size: 12pt;\">tertentu<\/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;\">ekonomi<\/span> <span style=\"font-size: 12pt;\">dan<\/span><span style=\"font-size: 12pt;\"> investasi, di <\/span><span style=\"font-size: 12pt;\">antaranya<\/span><span style=\"font-size: 12pt;\">:<\/span><\/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;\">Kendaraan<\/span> <span style=\"font-size: 12pt;\">Listrik<\/span><\/strong><span style=\"font-size: 12pt;\">: PPN <\/span><span style=\"font-size: 12pt;\">atas<\/span> <span style=\"font-size: 12pt;\">kendaraan<\/span> <span style=\"font-size: 12pt;\">listrik<\/span> <span style=\"font-size: 12pt;\">dan<\/span> <span style=\"font-size: 12pt;\">komponen<\/span><span style=\"font-size: 12pt;\"> terkait <\/span><span style=\"font-size: 12pt;\">kini<\/span> <span style=\"font-size: 12pt;\">dikenakan<\/span> <strong><span style=\"font-size: 12pt;\">10%<\/span><\/strong><span style=\"font-size: 12pt;\">, dengan <\/span><span style=\"font-size: 12pt;\">pembebasan<\/span><span style=\"font-size: 12pt;\"> Bea <\/span><span style=\"font-size: 12pt;\">Masuk<\/span><span style=\"font-size: 12pt;\"> untuk <\/span><span style=\"font-size: 12pt;\">komponen<\/span> <span style=\"font-size: 12pt;\">kendaraan<\/span> <span style=\"font-size: 12pt;\">listrik<\/span><span style=\"font-size: 12pt;\">, sebagai <\/span><span style=\"font-size: 12pt;\">bagian<\/span> <span style=\"font-size: 12pt;\">dari<\/span> <span style=\"font-size: 12pt;\">kebijakan<\/span> <span style=\"font-size: 12pt;\">mendukung<\/span> <span style=\"font-size: 12pt;\">ekonomi<\/span> <span style=\"font-size: 12pt;\">hijau<\/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;\">Ibu Kota Negara (IKN)<\/span><\/strong><span style=\"font-size: 12pt;\">: Investor yang <\/span><span style=\"font-size: 12pt;\">terlibat<\/span><span style=\"font-size: 12pt;\"> dalam <\/span><span style=\"font-size: 12pt;\">pembangunan<\/span> <strong><span style=\"font-size: 12pt;\">IKN Nusantara<\/span><\/strong> <span style=\"font-size: 12pt;\">dapat<\/span> <span style=\"font-size: 12pt;\">menikmati<\/span> <span style=\"font-size: 12pt;\">insentif<\/span><span style=\"font-size: 12pt;\"> pajak <\/span><span style=\"font-size: 12pt;\">berupa<\/span> <strong><span style=\"font-size: 12pt;\">super tax deduction <\/span><span style=\"font-size: 12pt;\">hingga<\/span><span style=\"font-size: 12pt;\"> 300%<\/span><\/strong><span style=\"font-size: 12pt;\"> untuk <\/span><span style=\"font-size: 12pt;\">kegiatan<\/span> <span style=\"font-size: 12pt;\">penelitian<\/span> <span style=\"font-size: 12pt;\">dan<\/span> <span style=\"font-size: 12pt;\">pengembangan<\/span><span style=\"font-size: 12pt;\"> (R&amp;D), <\/span><span style=\"font-size: 12pt;\">serta<\/span> <strong><span style=\"font-size: 12pt;\">tax holiday<\/span><\/strong> <span style=\"font-size: 12pt;\">bagi<\/span> <span style=\"font-size: 12pt;\">perusahaan<\/span><span style=\"font-size: 12pt;\"> yang <\/span><span style=\"font-size: 12pt;\">terlibat<\/span><span style=\"font-size: 12pt;\"> dalam <\/span><span style=\"font-size: 12pt;\">pembangunan<\/span> <span style=\"font-size: 12pt;\">infrastruktur<\/span> <span style=\"font-size: 12pt;\">dan<\/span> <span style=\"font-size: 12pt;\">sektor<\/span> <span style=\"font-size: 12pt;\">strategis<\/span><span style=\"font-size: 12pt;\"> di IKN.<\/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;\">Stimulus <\/span><span style=\"font-size: 12pt;\">Ekonomi<\/span><\/strong><span style=\"font-size: 12pt;\">: <\/span><span style=\"font-size: 12pt;\">Pemerintah<\/span> <span style=\"font-size: 12pt;\">juga<\/span> <span style=\"font-size: 12pt;\">memberikan<\/span> <span style=\"font-size: 12pt;\">insentif<\/span> <span style=\"font-size: 12pt;\">berupa<\/span><span style=\"font-size: 12pt;\"> pajak <\/span><span style=\"font-size: 12pt;\">ditanggung<\/span> <span style=\"font-size: 12pt;\">pemerintah<\/span><span style=\"font-size: 12pt;\"> untuk Pajak <\/span><span style=\"font-size: 12pt;\">Penghasilan<\/span> <span style=\"font-size: 12pt;\">Pasal<\/span><span style=\"font-size: 12pt;\"> 21 <\/span><span style=\"font-size: 12pt;\">atas<\/span> <span style=\"font-size: 12pt;\">penghasilan<\/span> <span style=\"font-size: 12pt;\">tertentu<\/span><span style=\"font-size: 12pt;\"> dalam <\/span><span style=\"font-size: 12pt;\">rangka<\/span><span style=\"font-size: 12pt;\"> stimulus <\/span><span style=\"font-size: 12pt;\">ekonomi<\/span><span style=\"font-size: 12pt;\"> yang <\/span><span style=\"font-size: 12pt;\">berlaku<\/span> <span style=\"font-size: 12pt;\">sepanjang<\/span> <span style=\"font-size: 12pt;\">tahun<\/span><span style=\"font-size: 12pt;\"> 2025.<\/span><\/div>\n<\/div>\n<\/div>\n\n\n\n<p><strong><span style=\"font-size: 12pt;\">3. <\/span><span style=\"font-size: 12pt;\">Implementasi<\/span> <span style=\"font-size: 12pt;\">Sistem<\/span> <span style=\"font-size: 12pt;\">Administrasi<\/span> <span style=\"font-size: 12pt;\">Tax<\/span><span style=\"font-size: 12pt;\"> Digital (<\/span><span style=\"font-size: 12pt;\">Coretax<\/span><span style=\"font-size: 12pt;\">)<\/span><\/strong><\/p>\n\n\n\n<p><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, <\/span><span style=\"font-size: 12pt;\">Direktorat<\/span> <span style=\"font-size: 12pt;\">Jenderal<\/span><span style=\"font-size: 12pt;\"> Pajak (DJP) <\/span><span style=\"font-size: 12pt;\">mengimplementasikan<\/span> <span style=\"font-size: 12pt;\">sistem<\/span> <span style=\"font-size: 12pt;\">administrasi<\/span> <span style=\"font-size: 12pt;\">perpajakan<\/span><span style=\"font-size: 12pt;\"> digital baru yang <\/span><span style=\"font-size: 12pt;\">disebut<\/span> <strong><span style=\"font-size: 12pt;\">Coretax<\/span><\/strong><span style=\"font-size: 12pt;\">. <\/span><span style=\"font-size: 12pt;\">Sistem<\/span><span style=\"font-size: 12pt;\"> ini <\/span><span style=\"font-size: 12pt;\">menggantikan<\/span> <span style=\"font-size: 12pt;\">sistem<\/span><span style=\"font-size: 12pt;\"> e-Registration yang lama <\/span><span style=\"font-size: 12pt;\">dan<\/span> <span style=\"font-size: 12pt;\">bertujuan<\/span><span style=\"font-size: 12pt;\"> untuk <\/span><span style=\"font-size: 12pt;\">meningkatkan<\/span> <span style=\"font-size: 12pt;\">efisiensi<\/span> <span style=\"font-size: 12pt;\">dan<\/span> <span style=\"font-size: 12pt;\">akurasi<\/span><span style=\"font-size: 12pt;\"> dalam <\/span><span style=\"font-size: 12pt;\">administrasi<\/span> <span style=\"font-size: 12pt;\">perpajakan<\/span><span style=\"font-size: 12pt;\">.<\/span><\/p>\n\n\n\n<p><span style=\"font-size: 12pt;\">Sebagai <\/span><span style=\"font-size: 12pt;\">bagian<\/span> <span style=\"font-size: 12pt;\">dari<\/span> <span style=\"font-size: 12pt;\">implementasi<\/span><span style=\"font-size: 12pt;\"> ini, <\/span><span style=\"font-size: 12pt;\">kewajiban<\/span> <span style=\"font-size: 12pt;\">perpajakan<\/span> <span style=\"font-size: 12pt;\">bagi<\/span> <span style=\"font-size: 12pt;\">wajib<\/span><span style=\"font-size: 12pt;\"> pajak yang <\/span><span style=\"font-size: 12pt;\">memiliki<\/span><span style=\"font-size: 12pt;\"> lebih <\/span><span style=\"font-size: 12pt;\">dari<\/span> <span style=\"font-size: 12pt;\">satu<\/span> <span style=\"font-size: 12pt;\">tempat<\/span> <span style=\"font-size: 12pt;\">kegiatan<\/span> <span style=\"font-size: 12pt;\">usaha<\/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;\">NPWP <\/span><span style=\"font-size: 12pt;\">pusat<\/span><\/strong><span style=\"font-size: 12pt;\">. Ini <\/span><span style=\"font-size: 12pt;\">akan<\/span> <span style=\"font-size: 12pt;\">mempermudah<\/span> <span style=\"font-size: 12pt;\">administrasi<\/span><span style=\"font-size: 12pt;\"> pajak 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;\">memiliki<\/span> <span style=\"font-size: 12pt;\">cabang<\/span><span style=\"font-size: 12pt;\"> atau lokasi <\/span><span style=\"font-size: 12pt;\">usaha<\/span><span style=\"font-size: 12pt;\"> yang <\/span><span style=\"font-size: 12pt;\">tersebar<\/span><span style=\"font-size: 12pt;\"> di <\/span><span style=\"font-size: 12pt;\">berbagai<\/span> <span style=\"font-size: 12pt;\">wilayah<\/span><span style=\"font-size: 12pt;\"> Indonesia.<\/span><\/p>\n\n\n\n<p><strong><span style=\"font-size: 12pt;\">4. <\/span><span style=\"font-size: 12pt;\">Perpanjangan<\/span> <span style=\"font-size: 12pt;\">Tarif<\/span> <span style=\"font-size: 12pt;\">PPh<\/span><span style=\"font-size: 12pt;\"> Final 0<\/span><span style=\"font-size: 12pt;\">,5<\/span><span style=\"font-size: 12pt;\">% untuk UMKM<\/span><\/strong><\/p>\n\n\n\n<p><span style=\"font-size: 12pt;\">Pemerintah<\/span> <span style=\"font-size: 12pt;\">telah<\/span> <span style=\"font-size: 12pt;\">memperpanjang<\/span> <span style=\"font-size: 12pt;\">pemberlakuan<\/span> <span style=\"font-size: 12pt;\">tarif<\/span> <strong><span style=\"font-size: 12pt;\">PPh<\/span><span style=\"font-size: 12pt;\"> Final 0,5%<\/span><\/strong><span style=\"font-size: 12pt;\"> untuk <\/span><strong><span style=\"font-size: 12pt;\">Usaha <\/span><span style=\"font-size: 12pt;\">Mikro<\/span><span style=\"font-size: 12pt;\">, Kecil, <\/span><span style=\"font-size: 12pt;\">dan<\/span> <span style=\"font-size: 12pt;\">Menengah<\/span><span style=\"font-size: 12pt;\"> (UMKM)<\/span><\/strong> <span style=\"font-size: 12pt;\">hingga<\/span> <span style=\"font-size: 12pt;\">akhir<\/span> <span style=\"font-size: 12pt;\">tahun<\/span><span style=\"font-size: 12pt;\"> 2025. Untuk <\/span><span style=\"font-size: 12pt;\">wajib<\/span><span style=\"font-size: 12pt;\"> pajak orang <\/span><span style=\"font-size: 12pt;\">pribadi<\/span><span style=\"font-size: 12pt;\"> yang <\/span><span style=\"font-size: 12pt;\">telah<\/span> <span style=\"font-size: 12pt;\">memanfaatkan<\/span> <span style=\"font-size: 12pt;\">fasilitas<\/span><span style=\"font-size: 12pt;\"> ini <\/span><span style=\"font-size: 12pt;\">selama<\/span><span style=\"font-size: 12pt;\"> 7 <\/span><span style=\"font-size: 12pt;\">tahun<\/span><span style=\"font-size: 12pt;\"> (<\/span><span style=\"font-size: 12pt;\">sejak<\/span><span style=\"font-size: 12pt;\"> 2018), <\/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;\">mereka<\/span><span style=\"font-size: 12pt;\"> harus <\/span><span style=\"font-size: 12pt;\">beralih<\/span><span style=\"font-size: 12pt;\"> ke <\/span><span style=\"font-size: 12pt;\">tarif<\/span> <span style=\"font-size: 12pt;\">PPh<\/span><span style=\"font-size: 12pt;\"> normal. Untuk <\/span><span style=\"font-size: 12pt;\">badan<\/span> <span style=\"font-size: 12pt;\">usaha<\/span><span style=\"font-size: 12pt;\">, <\/span><span style=\"font-size: 12pt;\">tarif<\/span> <span style=\"font-size: 12pt;\">PPh<\/span><span style=\"font-size: 12pt;\"> Final 0,5% <\/span><span style=\"font-size: 12pt;\">berlaku<\/span> <span style=\"font-size: 12pt;\">selama<\/span><span style=\"font-size: 12pt;\"> 3 <\/span><span style=\"font-size: 12pt;\">tahun<\/span><span style=\"font-size: 12pt;\"> untuk PT <\/span><span style=\"font-size: 12pt;\">dan<\/span><span style=\"font-size: 12pt;\"> 4 <\/span><span style=\"font-size: 12pt;\">tahun<\/span><span style=\"font-size: 12pt;\"> untuk <\/span><span style=\"font-size: 12pt;\">koperasi<\/span><span style=\"font-size: 12pt;\">, CV, atau <\/span><span style=\"font-size: 12pt;\">badan<\/span> <span style=\"font-size: 12pt;\">usaha<\/span> <span style=\"font-size: 12pt;\">milik<\/span> <span style=\"font-size: 12pt;\">desa<\/span><span style=\"font-size: 12pt;\">.<\/span><\/p>\n\n\n\n<p><strong><span style=\"font-size: 12pt;\">5. Pajak Minimum Global (Global Anti-Base Erosion \/ <\/span><span style=\"font-size: 12pt;\">GloBE<\/span><span style=\"font-size: 12pt;\">)<\/span><\/strong><\/p>\n\n\n\n<p><span style=\"font-size: 12pt;\">Sebagai <\/span><span style=\"font-size: 12pt;\">bagian<\/span> <span style=\"font-size: 12pt;\">dari<\/span> <span style=\"font-size: 12pt;\">reformasi<\/span> <span style=\"font-size: 12pt;\">perpajakan<\/span><span style=\"font-size: 12pt;\"> global, Indonesia <\/span><span style=\"font-size: 12pt;\">mulai<\/span> <span style=\"font-size: 12pt;\">menerapkan<\/span> <strong><span style=\"font-size: 12pt;\">Pajak Minimum Global<\/span><\/strong> <span style=\"font-size: 12pt;\">berdasarkan<\/span> <span style=\"font-size: 12pt;\">kesepakatan<\/span> <span style=\"font-size: 12pt;\">internasional<\/span><span style=\"font-size: 12pt;\"> yang <\/span><span style=\"font-size: 12pt;\">diatur<\/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;\">mewajibkan<\/span> <span style=\"font-size: 12pt;\">perusahaan<\/span> <span style=\"font-size: 12pt;\">multinasional<\/span><span style=\"font-size: 12pt;\"> dengan <\/span><span style=\"font-size: 12pt;\">pendapatan<\/span> <span style=\"font-size: 12pt;\">konsolidasi<\/span><span style=\"font-size: 12pt;\"> global minimal 750 <\/span><span style=\"font-size: 12pt;\">juta<\/span><span style=\"font-size: 12pt;\"> euro untuk <\/span><span style=\"font-size: 12pt;\">membayar<\/span><span style=\"font-size: 12pt;\"> pajak minimum <\/span><span style=\"font-size: 12pt;\">sebesar<\/span> <strong><span style=\"font-size: 12pt;\">15%<\/span><\/strong><span style=\"font-size: 12pt;\">.<\/span><\/p>\n\n\n\n<p><span style=\"font-size: 12pt;\">Jika<\/span> <span style=\"font-size: 12pt;\">tarif<\/span> <span style=\"font-size: 12pt;\">efektif<\/span> <span style=\"font-size: 12pt;\">suatu<\/span> <span style=\"font-size: 12pt;\">entitas<\/span><span style=\"font-size: 12pt;\"> di <\/span><span style=\"font-size: 12pt;\">bawah<\/span> <span style=\"font-size: 12pt;\">ambang<\/span> <span style=\"font-size: 12pt;\">tersebut<\/span><span style=\"font-size: 12pt;\">, <\/span><span style=\"font-size: 12pt;\">maka<\/span> <span style=\"font-size: 12pt;\">entitas<\/span> <span style=\"font-size: 12pt;\">tersebut<\/span> <span style=\"font-size: 12pt;\">wajib<\/span> <span style=\"font-size: 12pt;\">membayar<\/span><span style=\"font-size: 12pt;\"> pajak <\/span><span style=\"font-size: 12pt;\">tambahan<\/span><span style=\"font-size: 12pt;\"> untuk <\/span><span style=\"font-size: 12pt;\">menutupi<\/span> <span style=\"font-size: 12pt;\">selisihnya<\/span><span style=\"font-size: 12pt;\"> paling <\/span><span style=\"font-size: 12pt;\">lambat<\/span> <span style=\"font-size: 12pt;\">pada<\/span> <span style=\"font-size: 12pt;\">akhir<\/span> <span style=\"font-size: 12pt;\">tahun<\/span><span style=\"font-size: 12pt;\"> pajak <\/span><span style=\"font-size: 12pt;\">berikutnya<\/span><span style=\"font-size: 12pt;\">. <\/span><span style=\"font-size: 12pt;\">Aturan<\/span><span style=\"font-size: 12pt;\"> terkait <\/span><span style=\"font-size: 12pt;\">pelaporan<\/span><span style=\"font-size: 12pt;\"> SPT <\/span><span style=\"font-size: 12pt;\">GloBE<\/span> <span style=\"font-size: 12pt;\">masih<\/span><span style=\"font-size: 12pt;\"> dalam proses <\/span><span style=\"font-size: 12pt;\">finalisasi<\/span><span style=\"font-size: 12pt;\">, <\/span><span style=\"font-size: 12pt;\">dan<\/span> <span style=\"font-size: 12pt;\">badan<\/span> <span style=\"font-size: 12pt;\">usaha<\/span><span style=\"font-size: 12pt;\"> di Indonesia yang <\/span><span style=\"font-size: 12pt;\">memenuhi<\/span> <span style=\"font-size: 12pt;\">kriteria<\/span> <span style=\"font-size: 12pt;\">akan<\/span> <span style=\"font-size: 12pt;\">diminta<\/span><span style=\"font-size: 12pt;\"> untuk <\/span><span style=\"font-size: 12pt;\">mematuhi<\/span> <span style=\"font-size: 12pt;\">ketentuan<\/span> <span style=\"font-size: 12pt;\">tersebut<\/span><span style=\"font-size: 12pt;\">.<\/span><\/p>\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;\">Kebijakan<\/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;\">memberikan<\/span> <span style=\"font-size: 12pt;\">berbagai<\/span><span style=\"font-size: 12pt;\"> perubahan yang <\/span><span style=\"font-size: 12pt;\">signifikan<\/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;\"> di Indonesia. Dari <\/span><span style=\"font-size: 12pt;\">tarif<\/span> <span style=\"font-size: 12pt;\">PPh<\/span> <span style=\"font-size: 12pt;\">Badan<\/span><span style=\"font-size: 12pt;\"> yang <\/span><span style=\"font-size: 12pt;\">tetap<\/span> <span style=\"font-size: 12pt;\">berlaku<\/span> <span style=\"font-size: 12pt;\">hingga<\/span> <span style=\"font-size: 12pt;\">insentif<\/span> <span style=\"font-size: 12pt;\">sektor<\/span> <span style=\"font-size: 12pt;\">tertentu<\/span><span style=\"font-size: 12pt;\">, <\/span><span style=\"font-size: 12pt;\">serta<\/span> <span style=\"font-size: 12pt;\">penerapan<\/span> <span style=\"font-size: 12pt;\">sistem<\/span> <span style=\"font-size: 12pt;\">administrasi<\/span> <span style=\"font-size: 12pt;\">perpajakan<\/span><span style=\"font-size: 12pt;\"> digital, <\/span><span style=\"font-size: 12pt;\">pemerintah<\/span> <span style=\"font-size: 12pt;\">berupaya<\/span> <span style=\"font-size: 12pt;\">meningkatkan<\/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;\">mempermudah<\/span> <span style=\"font-size: 12pt;\">pelaporan<\/span><span style=\"font-size: 12pt;\">. <\/span><span style=\"font-size: 12pt;\">Oleh<\/span> <span style=\"font-size: 12pt;\">karena<\/span><span style=\"font-size: 12pt;\"> itu, <\/span><span style=\"font-size: 12pt;\">penting<\/span> <span style=\"font-size: 12pt;\">bagi<\/span> <span style=\"font-size: 12pt;\">pelaku<\/span> <span style=\"font-size: 12pt;\">usaha<\/span><span style=\"font-size: 12pt;\"> untuk <\/span><span style=\"font-size: 12pt;\">memahami<\/span> <span style=\"font-size: 12pt;\">dan<\/span> <span style=\"font-size: 12pt;\">menyesuaikan<\/span> <span style=\"font-size: 12pt;\">diri<\/span><span style=\"font-size: 12pt;\"> dengan <\/span><span style=\"font-size: 12pt;\">kebijakan-kebijakan<\/span><span style=\"font-size: 12pt;\"> baru ini untuk <\/span><span style=\"font-size: 12pt;\">memastikan<\/span> <span style=\"font-size: 12pt;\">kepatuhan<\/span> <span style=\"font-size: 12pt;\">perpajakan<\/span> <span style=\"font-size: 12pt;\">dan<\/span> <span style=\"font-size: 12pt;\">memanfaatkan<\/span> <span style=\"font-size: 12pt;\">insentif<\/span><span style=\"font-size: 12pt;\"> yang <\/span><span style=\"font-size: 12pt;\">tersedia<\/span><span style=\"font-size: 12pt;\">.<\/span><\/p>\n\n\n\n<p><span style=\"font-size: 12pt;\">Bagi<\/span> <span style=\"font-size: 12pt;\">perusahaan<\/span><span style=\"font-size: 12pt;\">, <\/span><span style=\"font-size: 12pt;\">penting<\/span><span style=\"font-size: 12pt;\"> untuk <\/span><span style=\"font-size: 12pt;\">melakukan<\/span> <span style=\"font-size: 12pt;\">pembaruan<\/span> <span style=\"font-size: 12pt;\">administrasi<\/span> <span style=\"font-size: 12pt;\">perpajakan<\/span><span style=\"font-size: 12pt;\"> sesuai dengan peraturan <\/span><span style=\"font-size: 12pt;\">terbaru<\/span> <span style=\"font-size: 12pt;\">dan<\/span> <span style=\"font-size: 12pt;\">terus<\/span> <span style=\"font-size: 12pt;\">mengikuti<\/span> <span style=\"font-size: 12pt;\">perkembangan<\/span> <span style=\"font-size: 12pt;\">kebijakan<\/span> <span style=\"font-size: 12pt;\">perpajakan<\/span><span style=\"font-size: 12pt;\"> yang <\/span><span style=\"font-size: 12pt;\">berlaku<\/span><span style=\"font-size: 12pt;\">. <\/span><span style=\"font-size: 12pt;\">Konsultasi<\/span><span style=\"font-size: 12pt;\"> dengan <\/span><span style=\"font-size: 12pt;\">konsultan<\/span><span style=\"font-size: 12pt;\"> pajak atau <\/span><span style=\"font-size: 12pt;\">pihak<\/span><span style=\"font-size: 12pt;\"> yang <\/span><span style=\"font-size: 12pt;\">berkompeten<\/span> <span style=\"font-size: 12pt;\">juga<\/span> <span style=\"font-size: 12pt;\">disarankan<\/span><span style=\"font-size: 12pt;\"> agar <\/span><span style=\"font-size: 12pt;\">dapat<\/span> <span style=\"font-size: 12pt;\">mengoptimalkan<\/span> <span style=\"font-size: 12pt;\">kewajiban<\/span><span style=\"font-size: 12pt;\"> pajak <\/span><span style=\"font-size: 12pt;\">dan<\/span> <span style=\"font-size: 12pt;\">memanfaatkan<\/span> <span style=\"font-size: 12pt;\">kebijakan<\/span> <span style=\"font-size: 12pt;\">insentif<\/span><span style=\"font-size: 12pt;\"> yang <\/span><span style=\"font-size: 12pt;\">ada<\/span><span style=\"font-size: 12pt;\">.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Tahun 2025 membawa sejumlah perubahan signifikan dalam kebijakan perpajakan bagi badan usaha di Indonesia. Seiring dengan upaya pemerintah untuk memperbaiki dan meningkatkan sistem perpajakan, berbagai kebijakan baru telah diimplementasikan yang berpengaruh pada pelaku usaha di tanah air. Mulai dari tarif Pajak Penghasilan (PPh) Badan, insentif sektor tertentu, hingga penggunaan sistem administrasi perpajakan digital, berikut adalah [&hellip;]<\/p>","protected":false},"author":11,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5794","post","type-post","status-publish","format-standard","hentry","category-tips"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Pajak Badan Usaha 2025: Kebijakan Baru yang Perlu Dipahami - 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\/pajak-badan-usaha-2025-kebijakan-baru-yang-perlu-dipahami\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pajak Badan Usaha 2025: Kebijakan Baru yang Perlu Dipahami - Yuk Legal\" \/>\n<meta property=\"og:description\" content=\"Tahun 2025 membawa sejumlah perubahan signifikan dalam kebijakan perpajakan bagi badan usaha di Indonesia. Seiring dengan upaya pemerintah untuk memperbaiki dan meningkatkan sistem perpajakan, berbagai kebijakan baru telah diimplementasikan yang berpengaruh pada pelaku usaha di tanah air. Mulai dari tarif Pajak Penghasilan (PPh) Badan, insentif sektor tertentu, hingga penggunaan sistem administrasi perpajakan digital, berikut adalah [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/yuklegal.com\/en\/pajak-badan-usaha-2025-kebijakan-baru-yang-perlu-dipahami\/\" \/>\n<meta property=\"og:site_name\" content=\"Yuk Legal\" \/>\n<meta property=\"article:published_time\" content=\"2025-07-24T07:00:00+00:00\" \/>\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\/pajak-badan-usaha-2025-kebijakan-baru-yang-perlu-dipahami\/\",\"url\":\"https:\/\/yuklegal.com\/pajak-badan-usaha-2025-kebijakan-baru-yang-perlu-dipahami\/\",\"name\":\"Pajak Badan Usaha 2025: Kebijakan Baru yang Perlu Dipahami - Yuk Legal\",\"isPartOf\":{\"@id\":\"https:\/\/yuklegal.com\/#website\"},\"datePublished\":\"2025-07-24T07:00:00+00:00\",\"author\":{\"@id\":\"https:\/\/yuklegal.com\/#\/schema\/person\/42552aeaad7735a9f045274a5b6c10fa\"},\"breadcrumb\":{\"@id\":\"https:\/\/yuklegal.com\/pajak-badan-usaha-2025-kebijakan-baru-yang-perlu-dipahami\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/yuklegal.com\/pajak-badan-usaha-2025-kebijakan-baru-yang-perlu-dipahami\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/yuklegal.com\/pajak-badan-usaha-2025-kebijakan-baru-yang-perlu-dipahami\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/yuklegal.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Pajak Badan Usaha 2025: Kebijakan Baru yang Perlu Dipahami\"}]},{\"@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":"Pajak Badan Usaha 2025: Kebijakan Baru yang Perlu Dipahami - 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\/pajak-badan-usaha-2025-kebijakan-baru-yang-perlu-dipahami\/","og_locale":"en_US","og_type":"article","og_title":"Pajak Badan Usaha 2025: Kebijakan Baru yang Perlu Dipahami - Yuk Legal","og_description":"Tahun 2025 membawa sejumlah perubahan signifikan dalam kebijakan perpajakan bagi badan usaha di Indonesia. 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