{"id":9288,"date":"2025-12-08T12:01:36","date_gmt":"2025-12-08T04:01:36","guid":{"rendered":"https:\/\/www.indoned.id\/eindejaarsgids-uw-pt-pma-voorbereiden-voor-2026-belastingen-audits-en-naleving\/"},"modified":"2025-12-08T12:01:36","modified_gmt":"2025-12-08T04:01:36","slug":"eindejaarsgids-uw-pt-pma-voorbereiden-voor-2026-belastingen-audits-en-naleving","status":"publish","type":"post","link":"https:\/\/www.indoned.id\/nl\/eindejaarsgids-uw-pt-pma-voorbereiden-voor-2026-belastingen-audits-en-naleving\/","title":{"rendered":"Eindejaarsgids: Uw PT PMA voorbereiden voor 2026 \u2013 Belastingen, audits en naleving"},"content":{"rendered":"<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-9281\" src=\"https:\/\/www.indoned.id\/wp-content\/uploads\/2025\/12\/10-End-of-Year-Guide-by-Indoned.webp\" alt=\"End-of-Year Guide by Indoned\" width=\"1478\" height=\"558\" srcset=\"https:\/\/www.indoned.id\/wp-content\/uploads\/2025\/12\/10-End-of-Year-Guide-by-Indoned.webp 1478w, https:\/\/www.indoned.id\/wp-content\/uploads\/2025\/12\/10-End-of-Year-Guide-by-Indoned-300x113.webp 300w, https:\/\/www.indoned.id\/wp-content\/uploads\/2025\/12\/10-End-of-Year-Guide-by-Indoned-1024x387.webp 1024w, https:\/\/www.indoned.id\/wp-content\/uploads\/2025\/12\/10-End-of-Year-Guide-by-Indoned-768x290.webp 768w\" sizes=\"(max-width: 1478px) 100vw, 1478px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Nu 2025 ten einde loopt, moeten buitenlandse bedrijven (PT PMA) in Indonesi\u00eb hun wettelijke verplichtingen afronden. Een duidelijke eindejaarsaanpak voorkomt boetes, versterkt investeerdersvertrouwen en zorgt voor een sterke start in 2026.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Hier vindt u een overzichtelijke gids om uw PT PMA volledig klaar te maken voor de Indonesische Naleving van PT PMA-vereisten<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2><b>PT PMA Compliance Checklist voor het Einde van het Jaar<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Om volledig compliant te blijven, moet elke PT PMA belangrijke administratieve en rapportageverplichtingen afronden:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Actualiseren van bedrijfsdocumenten (vergunningen, NIB, KBLI-codes)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Controleren dat alle gegevens in OSS-RBA correct zijn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Verifi\u00ebren van werknemersstatus, expat-vergunningen en payroll<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Herzien van contracten en leveranciersafspraken<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Controleren dat NPWP en rapportagekanalen actief zijn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vroege afronding voorkomt stress en vertraging in januari.<\/span><\/p>\n<h2><b>Belastingverplichtingen voor PT PMA aan het Einde van het Jaar<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">PT PMA-bedrijven moeten verschillende belastingrapportages voorbereiden:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Controle op BTW en PPh21 loonbelasting<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Maandelijkse fiscale reconciliatie<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nauwkeurige rapportage van PPh23\/26<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Planning voor vennootschapsbelasting (CIT) FY 2025<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Controleren op openstaande belastingbrieven of boetes<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Met tijdige planning voorkomt u correcties en onnodige sancties.<\/span><\/p>\n<h2><b>Voorbereiding op Audit en LKPM-Rapportage<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Veel PT PMA\u2019s moeten zich voorbereiden op:<\/span><\/p>\n<h3><b>Financi\u00eble audits<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Verplicht bij specifieke omzet- of activadrempels<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Versterkt financi\u00eble transparantie en investeerdersvertrouwen<\/span><\/li>\n<\/ul>\n<h3><b>LKPM (Investeringsrapport)<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Per kwartaal of halfjaar, afhankelijk van bedrijfsgrootte<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Moet overeenkomen met belasting- en operationele gegevens<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Een goede afstemming tussen boekhouding, belasting en investeringsrapportage is cruciaal.<\/span><\/p>\n<h2><b>Operationele en HR-Compliance voor 2026<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Controleer v\u00f3\u00f3r het nieuwe jaar:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Arbeidscontracten en verlengingen<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Outsourcing-overeenkomsten<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Geldigheid van RPTKA en KITAS voor expats<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Interne beleidsupdates en SOP\u2019s<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Status van BPJS Arbeid &amp; Gezondheid<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Een solide HR-structuur voorkomt sancties en ondersteunt effici\u00ebnte bedrijfsvoering.<\/span><\/p>\n<h2><b>Conclusie<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">De voorbereiding van uw PT PMA op 2026 vraagt om een gestructureerde eindejaarsaanpak \u2014 van belastingen en audits tot HR en OSS-RBA-updates. Dit minimaliseert risico\u2019s en verhoogt de operationele stabiliteit.<\/span><\/p>\n<p><strong><b>Professionele ondersteuning nodig? <\/b><span style=\"font-weight: 400;\">Neem contact op met Indoned Consultancy voor een <\/span><b>gratis consultatie<\/b><span style=\"font-weight: 400;\"> over PT PMA compliance en belastingvoorbereiding.<\/span><\/strong><\/p>\n<h2><strong>Disclaimer<\/strong><\/h2>\n<p>De hier verstrekte informatie is gebaseerd op onze lange ervaring. Het proces of de vereisten kunnen vari\u00ebren afhankelijk van de specifieke feiten en omstandigheden. Bovendien zijn de wetten en regels in Indonesi\u00eb onderhevig aan regelmatige wijzigingen. Neem alstublieft contact met ons op als uw adviseur om actuele informatie en nauwkeurig advies te verkrijgen. Klik voor meer informatie hier, en u kunt ook onze sociale media-accounts volgen om de laatste informatie te zien. Klik op de volgende links: <a href=\"https:\/\/www.facebook.com\/indo.ned\">Facebook<\/a>, <a href=\"https:\/\/www.instagram.com\/indoned\/?hl=id\">Instagram<\/a>, <a href=\"https:\/\/www.linkedin.com\/in\/indo-ned-consultancy-63374bb8\/\">LinkedIn<\/a> en <a href=\"https:\/\/twitter.com\/indo_ned\">Twitter.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nu 2025 ten einde loopt, moeten buitenlandse bedrijven (PT PMA) in Indonesi\u00eb hun wettelijke verplichtingen afronden. Een duidelijke eindejaarsaanpak voorkomt boetes, versterkt investeerdersvertrouwen en zorgt voor een sterke start in 2026. Hier vindt u een overzichtelijke gids om uw PT PMA volledig klaar te maken voor de Indonesische Naleving van PT PMA-vereisten. PT PMA Compliance [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":9280,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[52],"tags":[],"class_list":["post-9288","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-nl"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Eindejaarsgids: Uw PT PMA voorbereiden voor 2026 \u2013 Belastingen, audits en naleving - Indoned Consultancy | Your Business Partner in Indonesia<\/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:\/\/www.indoned.id\/nl\/eindejaarsgids-uw-pt-pma-voorbereiden-voor-2026-belastingen-audits-en-naleving\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Eindejaarsgids: Uw PT PMA voorbereiden voor 2026 \u2013 Belastingen, audits en naleving - Indoned Consultancy | Your Business Partner in Indonesia\" \/>\n<meta property=\"og:description\" content=\"Nu 2025 ten einde loopt, moeten buitenlandse bedrijven (PT PMA) in Indonesi\u00eb hun wettelijke verplichtingen afronden. 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