{"id":26070,"date":"2026-07-02T08:40:36","date_gmt":"2026-07-02T01:40:36","guid":{"rendered":"https:\/\/businessupdate.id\/?p=26070"},"modified":"2026-07-02T08:40:38","modified_gmt":"2026-07-02T01:40:38","slug":"pedagang-kecil-tidak-dikenai-pph-pasal-22-sebesar-05-persen","status":"publish","type":"post","link":"https:\/\/businessupdate.id\/?p=26070","title":{"rendered":"Pedagang Kecil Tidak Dikenai PPh Pasal 22 Sebesar 0,5 Persen"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>BusinessUpdate &#8211;<\/strong> Direktur Jenderal Pajak Kementerian Keuangan Bimo Wijayanto memastikan pedagang kecil yang berjualan di marketplace atau lokapasar tidak akan dikenai pungutan Pajak Penghasilan (PPh) Pasal 22 sebesar 0,5 %. Tetapi, pedagang yang ingin memperoleh pengecualian tersebut wajib menyampaikan surat pernyataan sesuai ketentuan yang diatur dalam PMK Nomor 37 Tahun 2025.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bimo menegaskan, berdasarkan peraturan tersebut, pungutan PPh Pasal 22 hanya berlaku bagi pedagang yang memiliki omzet di atas Rp500 juta per tahun. &#8220;Pedagang kecil, wajib pajak orang pribadi dengan peredaran bruto sampai dengan Rp500 juta per tahun tidak dipungut PPh Pasal 22 oleh marketplace,&#8221; kata Bimo dalam konferensi pers di Jakarta, Rabu (1\/7\/2026). <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ia menegaskan, Pemerintah tidak akan membebani masyarakat dengan kebijakan tersebut. Menurutnya, PPh Pasal 22 yang dipungut oleh marketplace bukan merupakan jenis pajak baru. Pungutan tersebut merupakan pembayaran pajak yang nantinya dapat diperhitungkan sebagai kredit pajak pada tahun berjalan atau menjadi bagian dari pelunasan PPh final apabila penghasilan pedagang dikenai skema PPh final. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8220;Artinya ini menjadi bagian dari pelunasan PPh Final apabila penghasilan pedagang tersebut dikenai PPh Final. Jadi ini bisa dikatakan memudahkan ketika nanti di akhir diperhitungkan kembali sudah ada bagian yang dipungut. Jadi tidak perlu lagi dibayar, bagian yang sudah dipungut tadi menjadi kredit pajak,\u201d jelasnya. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kebijakan pemungutan PPh Pasal 22 melalui marketplace akan mulai berlaku efektif pada 1 Agustus 2026. Dalam mekanismenya, marketplace akan memungut PPh Pasal 22 sebesar 0,5% dari peredaran bruto penjual yang telah memenuhi kriteria omzet. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Proses pemungutan dimulai ketika konsumen melakukan pembayaran melalui marketplace. Selanjutnya, platform akan memungut PPh Pasal 22 atas penghasilan penjual, menerbitkan invoice, menyetorkan pajak ke kas negara, serta melaporkannya melalui Surat Pemberitahuan (SPT) Masa PPh Unifikasi. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Namun, ketentuan tersebut hanya berlaku bagi pedagang dengan omzet di atas Rp500 juta per tahun. Pedagang dengan omzet hingga Rp500 juta tetap mendapatkan pengecualian dari pungutan PPh Pasal 22. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Menurut Bimo, perubahan mekanisme pemungutan pajak melalui marketplace bertujuan menciptakan kesetaraan atau level playing field antara pelaku usaha yang berjualan secara daring dan luring, sekaligus mempermudah pedagang dalam memenuhi kewajiban perpajakannya. (ip\/jh. Foto: Dok. Expose net)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>BusinessUpdate &#8211; Direktur Jenderal Pajak Kementerian Keuangan Bimo Wijayanto memastikan pedagang kecil yang berjualan di marketplace atau lokapasar tidak akan dikenai pungutan Pajak Penghasilan (PPh) Pasal 22 sebesar 0,5 %. Tetapi, pedagang yang ingin memperoleh pengecualian tersebut wajib menyampaikan surat pernyataan sesuai ketentuan yang diatur dalam PMK Nomor 37 Tahun 2025. Bimo menegaskan, berdasarkan peraturan [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":26071,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[46],"tags":[416,379,12300,12301,3320,2164],"class_list":["post-26070","post","type-post","status-publish","format-standard","has-post-thumbnail","category-economic","tag-marketplace","tag-online","tag-pajak-penghasilan","tag-pasal-22","tag-pedagang","tag-pph"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.5.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Pedagang Kecil Tidak Dikenai PPh Pasal 22 Sebesar 0,5 Persen - Businessupdate.id<\/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:\/\/businessupdate.id\/?p=26070\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pedagang Kecil Tidak Dikenai PPh Pasal 22 Sebesar 0,5 Persen - Businessupdate.id\" \/>\n<meta property=\"og:description\" content=\"BusinessUpdate &#8211; Direktur Jenderal Pajak Kementerian Keuangan Bimo Wijayanto memastikan pedagang kecil yang berjualan di marketplace atau lokapasar tidak akan dikenai pungutan Pajak Penghasilan (PPh) Pasal 22 sebesar 0,5 %. Tetapi, pedagang yang ingin memperoleh pengecualian tersebut wajib menyampaikan surat pernyataan sesuai ketentuan yang diatur dalam PMK Nomor 37 Tahun 2025. Bimo menegaskan, berdasarkan peraturan [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/businessupdate.id\/?p=26070\" \/>\n<meta property=\"og:site_name\" content=\"Businessupdate.id\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/profile.php?id=100088795961927\" \/>\n<meta property=\"article:published_time\" content=\"2026-07-02T01:40:36+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-02T01:40:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/businessupdate.id\/wp-content\/uploads\/2026\/07\/pajak-pph-expose-e1782956417836.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1536\" \/>\n\t<meta property=\"og:image:height\" content=\"942\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Iyan Pahlevi\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@EnterpriseMse\" \/>\n<meta name=\"twitter:site\" content=\"@EnterpriseMse\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Iyan Pahlevi\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/businessupdate.id\/?p=26070\",\"url\":\"https:\/\/businessupdate.id\/?p=26070\",\"name\":\"Pedagang Kecil Tidak Dikenai PPh Pasal 22 Sebesar 0,5 Persen - Businessupdate.id\",\"isPartOf\":{\"@id\":\"https:\/\/businessupdate.id\/#website\"},\"datePublished\":\"2026-07-02T01:40:36+00:00\",\"dateModified\":\"2026-07-02T01:40:38+00:00\",\"author\":{\"@id\":\"https:\/\/businessupdate.id\/#\/schema\/person\/9f0dc243b4a81c67b3b44f67a90cfc5d\"},\"breadcrumb\":{\"@id\":\"https:\/\/businessupdate.id\/?p=26070#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/businessupdate.id\/?p=26070\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/businessupdate.id\/?p=26070#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/businessupdate.id\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Pedagang Kecil Tidak Dikenai PPh Pasal 22 Sebesar 0,5 Persen\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/businessupdate.id\/#website\",\"url\":\"https:\/\/businessupdate.id\/\",\"name\":\"Businessupdate.id\",\"description\":\" \",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/businessupdate.id\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/businessupdate.id\/#\/schema\/person\/9f0dc243b4a81c67b3b44f67a90cfc5d\",\"name\":\"Iyan Pahlevi\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/businessupdate.id\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/73245f245eac6c11a32c1359ebe20b0f8067e842bd6d2423ac7dce9a4096ec60?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/73245f245eac6c11a32c1359ebe20b0f8067e842bd6d2423ac7dce9a4096ec60?s=96&d=mm&r=g\",\"caption\":\"Iyan Pahlevi\"},\"url\":\"https:\/\/businessupdate.id\/?author=6\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Pedagang Kecil Tidak Dikenai PPh Pasal 22 Sebesar 0,5 Persen - Businessupdate.id","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:\/\/businessupdate.id\/?p=26070","og_locale":"en_US","og_type":"article","og_title":"Pedagang Kecil Tidak Dikenai PPh Pasal 22 Sebesar 0,5 Persen - Businessupdate.id","og_description":"BusinessUpdate &#8211; Direktur Jenderal Pajak Kementerian Keuangan Bimo Wijayanto memastikan pedagang kecil yang berjualan di marketplace atau lokapasar tidak akan dikenai pungutan Pajak Penghasilan (PPh) Pasal 22 sebesar 0,5 %. 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