{"id":3105,"date":"2025-03-24T02:38:44","date_gmt":"2025-03-24T02:38:44","guid":{"rendered":"https:\/\/legalsatu.id\/blog\/?p=3105"},"modified":"2026-09-30T17:59:43","modified_gmt":"2026-09-30T17:59:43","slug":"mekanisme-cara-penghitungan-pajak-penghasilan-badan","status":"publish","type":"post","link":"https:\/\/legalsatu.id\/blog\/mekanisme-cara-penghitungan-pajak-penghasilan-badan\/","title":{"rendered":"Mekanisme Cara Penghitungan Pajak Penghasilan Badan"},"content":{"rendered":"<p>Pajak Penghasilan Badan (PPh Badan) merupakan pajak yang dikenakan atas penghasilan yang diperoleh badan usaha. Memahami mekanisme penghitungan PPh Badan sangat penting bagi setiap perusahaan agar dapat memenuhi kewajiban perpajakan dengan benar. Berikut adalah panduan lengkap mengenai mekanisme penghitungan PPh Badan:<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/legalsatu.id\/blog\/mekanisme-cara-penghitungan-pajak-penghasilan-badan\/#1_Menentukan_Penghasilan_Kena_Pajak_PKP\" >1. Menentukan Penghasilan Kena Pajak (PKP)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/legalsatu.id\/blog\/mekanisme-cara-penghitungan-pajak-penghasilan-badan\/#2_Menentukan_Tarif_PPh_Badan\" >2. Menentukan Tarif PPh Badan<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/legalsatu.id\/blog\/mekanisme-cara-penghitungan-pajak-penghasilan-badan\/#3_Menghitung_PPh_Badan_Terutang\" >3. Menghitung PPh Badan Terutang<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/legalsatu.id\/blog\/mekanisme-cara-penghitungan-pajak-penghasilan-badan\/#4_Kredit_Pajak\" >4. Kredit Pajak<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/legalsatu.id\/blog\/mekanisme-cara-penghitungan-pajak-penghasilan-badan\/#5_PPh_Badan_KurangLebih_Bayar\" >5. PPh Badan Kurang\/Lebih Bayar<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/legalsatu.id\/blog\/mekanisme-cara-penghitungan-pajak-penghasilan-badan\/#Penting_untuk_Diingat\" >Penting untuk Diingat:<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_Menentukan_Penghasilan_Kena_Pajak_PKP\"><\/span><strong>1. Menentukan Penghasilan Kena Pajak (PKP)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img decoding=\"async\" class=\"aligncenter size-large wp-image-3106\" src=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2025\/03\/Personal-BRanding-2025-03-24T093331.401-1024x536.jpg\" alt=\"Mekanisme Cara Penghitungan Pajak Penghasilan Badan\" width=\"735\" height=\"385\" srcset=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2025\/03\/Personal-BRanding-2025-03-24T093331.401-1024x536.jpg 1024w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2025\/03\/Personal-BRanding-2025-03-24T093331.401-300x157.jpg 300w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2025\/03\/Personal-BRanding-2025-03-24T093331.401-768x402.jpg 768w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2025\/03\/Personal-BRanding-2025-03-24T093331.401.jpg 1200w\" sizes=\"(max-width: 735px) 100vw, 735px\" \/><\/p>\n<p>Langkah pertama dalam menghitung PPh Badan adalah menentukan PKP. PKP dihitung dengan cara:<\/p>\n<ul>\n<li><strong>Penghasilan Bruto:<br \/>\n<\/strong>Badan usaha <em>menerima<\/em> atau <em>memperoleh<\/em> seluruh penghasilan dari kegiatan usaha, baik dari dalam maupun luar negeri.<\/li>\n<li><strong>Pengurangan:<br \/>\n<\/strong>Meliputi biaya-biaya yang diperkenankan oleh peraturan perpajakan, seperti biaya operasional, biaya penyusutan, dan biaya lainnya yang berkaitan dengan kegiatan usaha.<\/li>\n<li><strong>Penghasilan Kena Pajak = Penghasilan Bruto &#8211; Pengurangan<\/strong><\/li>\n<\/ul>\n<p><a href=\"https:\/\/legalsatu.id\/jasa-pajak\"><img decoding=\"async\" class=\"aligncenter size-large wp-image-2554\" src=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2024\/10\/jasa-pajak-1-1024x1024.jpg\" alt=\"Mekanisme Cara Penghitungan Pajak Penghasilan Badan\" width=\"735\" height=\"735\" srcset=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2024\/10\/jasa-pajak-1-1024x1024.jpg 1024w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2024\/10\/jasa-pajak-1-300x300.jpg 300w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2024\/10\/jasa-pajak-1-150x150.jpg 150w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2024\/10\/jasa-pajak-1-768x768.jpg 768w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2024\/10\/jasa-pajak-1.jpg 1080w\" sizes=\"(max-width: 735px) 100vw, 735px\" \/><\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_Menentukan_Tarif_PPh_Badan\"><\/span><strong>2. Menentukan Tarif PPh Badan<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img decoding=\"async\" class=\"aligncenter size-large wp-image-3107\" src=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2025\/03\/Personal-BRanding-2025-03-24T093446.196-1024x536.jpg\" alt=\"Mekanisme Cara Penghitungan Pajak Penghasilan Badan\" width=\"735\" height=\"385\" srcset=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2025\/03\/Personal-BRanding-2025-03-24T093446.196-1024x536.jpg 1024w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2025\/03\/Personal-BRanding-2025-03-24T093446.196-300x157.jpg 300w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2025\/03\/Personal-BRanding-2025-03-24T093446.196-768x402.jpg 768w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2025\/03\/Personal-BRanding-2025-03-24T093446.196.jpg 1200w\" sizes=\"(max-width: 735px) 100vw, 735px\" \/><\/p>\n<p>Tarif PPh Badan yang berlaku saat ini adalah 22%. Namun, terdapat ketentuan khusus untuk Wajib Pajak badan dengan peredaran bruto tertentu:<\/p>\n<p class=\"ls-baca-juga\"><strong>Baca Juga:<\/strong> <a href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/\">Cara Menghitung Pajak Penghasilan Badan<\/a><\/p>\n<ul>\n<li><strong>Peredaran Bruto di Bawah Rp4,8 Miliar:<br \/>\n<\/strong>Wajib Pajak badan dengan peredaran bruto di bawah Rp4,8 miliar dapat memilih untuk dikenakan PPh Final sebesar 0,5% dari peredaran bruto.<\/li>\n<li><strong>Peredaran Bruto antara Rp4,8 Miliar &#8211; Rp50 Miliar:<br \/>\n<\/strong>Wajib pajak badan yang memiliki peredaran bruto di antara rentang tersebut <em>berhak mendapatkan<\/em> fasilitas pengurangan tarif PPh badan sebesar 50% dari tarif normal, yang <em>dikenakan<\/em> pada bagian peredaran bruto yang memenuhi syarat<\/li>\n<li><strong>Peredaran Bruto di Atas Rp50 Miliar:<br \/>\n<\/strong>Pemerintah <em>mengenakan<\/em> tarif PPh badan normal sebesar 22% kepada wajib pajak badan yang memiliki peredaran bruto di atas Rp 50 Miliar.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"3_Menghitung_PPh_Badan_Terutang\"><\/span><strong>3. Menghitung PPh Badan Terutang<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img decoding=\"async\" class=\"aligncenter size-large wp-image-3108\" src=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2025\/03\/Personal-BRanding-2025-03-24T093531.021-1024x536.jpg\" alt=\"Mekanisme Cara Penghitungan Pajak Penghasilan Badan\" width=\"735\" height=\"385\" srcset=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2025\/03\/Personal-BRanding-2025-03-24T093531.021-1024x536.jpg 1024w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2025\/03\/Personal-BRanding-2025-03-24T093531.021-300x157.jpg 300w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2025\/03\/Personal-BRanding-2025-03-24T093531.021-768x402.jpg 768w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2025\/03\/Personal-BRanding-2025-03-24T093531.021.jpg 1200w\" sizes=\"(max-width: 735px) 100vw, 735px\" \/><\/p>\n<p>Setelah PKP dan tarif PPh Badan ditentukan, PPh Badan terutang dihitung dengan cara:<\/p>\n<ul>\n<li><strong>PPh Badan Terutang = PKP x Tarif PPh Badan<\/strong><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"4_Kredit_Pajak\"><\/span><strong>4. Kredit Pajak<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img decoding=\"async\" class=\"aligncenter size-large wp-image-3109\" src=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2025\/03\/Personal-BRanding-2025-03-24T093631.826-1024x536.jpg\" alt=\"Mekanisme Cara Penghitungan Pajak Penghasilan Badan\" width=\"735\" height=\"385\" srcset=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2025\/03\/Personal-BRanding-2025-03-24T093631.826-1024x536.jpg 1024w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2025\/03\/Personal-BRanding-2025-03-24T093631.826-300x157.jpg 300w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2025\/03\/Personal-BRanding-2025-03-24T093631.826-768x402.jpg 768w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2025\/03\/Personal-BRanding-2025-03-24T093631.826.jpg 1200w\" sizes=\"(max-width: 735px) 100vw, 735px\" \/><\/p>\n<p>pajak yang telah dipotong atau dipungut oleh pihak lain dan dapat dikreditkan terhadap PPh Badan terutang. Kredit pajak dapat berupa:<\/p>\n<ul>\n<li>PPh Pasal 22<\/li>\n<li>PPh Pasal 23<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"5_PPh_Badan_KurangLebih_Bayar\"><\/span><strong>5. PPh Badan Kurang\/Lebih Bayar<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Setelah kredit pajak dikurangkan dari PPh Badan terutang, akan diperoleh PPh Badan kurang atau lebih bayar. Jika hasilnya:<\/p>\n<div class=\"ls-terkait\">\n<p><strong>Artikel Terkait:<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/legalsatu.id\/blog\/panduan-pajak-penghasilan\/\">Panduan Pajak Penghasilan : Jenis,Subjek,Objek &amp; Tarif<\/a><\/li>\n<li><a href=\"https:\/\/legalsatu.id\/blog\/perhitungan-pajak-progresif\/\">Perhitungan Pajak Progresif untuk PPh Pasal 21<\/a><\/li>\n<li><a href=\"https:\/\/legalsatu.id\/blog\/penghitungan-pajak-penghasilan\/\">Panduan Lengkap Penghitungan Pajak Penghasilan<\/a><\/li>\n<\/ul>\n<\/div>\n<ul>\n<li><strong>Kurang Bayar:<\/strong>\n<ul>\n<li>Wajib Pajak badan harus melunasi kekurangan pembayaran PPh Badan.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Lebih Bayar:<\/strong>\n<ul>\n<li>Wajib Pajak badan dapat mengajukan permohonan pengembalian kelebihan pembayaran PPh Badan.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Penting_untuk_Diingat\"><\/span><strong>Penting untuk Diingat:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Peraturan perpajakan dapat berubah sewaktu-waktu.<\/li>\n<li>Selalu perbarui informasi perpajakan Anda melalui sumber-sumber resmi, seperti Direktorat Jenderal Pajak (DJP).<\/li>\n<li>Untuk informasi lebih detail dan akurat, selalu merujuk pada peraturan perpajakan yang berlaku atau berkonsultasi dengan ahli pajak.<\/li>\n<\/ul>\n<p>Ingin urus pajak tanpa ribet dan tepat waktu?<br \/>\nYuk, serahkan pada\u00a0<a href=\"https:\/\/legalsatu.id\/jasa-pajak\">LegalSatu<\/a>! Dapatkan\u00a0<a href=\"https:\/\/legalsatu.id\/jasa-pajak\">jasa konsultan pajak<\/a>\u00a0yang profesional dan terpercaya,<br \/>\ncuma di\u00a0<a href=\"https:\/\/legalsatu.id\/jasa-pajak\">LegalSatu<\/a>. Langsung aja ke sini dan nikmati kemudahan dalam mengurus pajak bisnismu!<br \/>\nKlik link berikut untuk\u00a0<a href=\"https:\/\/wa.me\/6285218089300?text=Halo%20Admin%20LegalSatu.%20Saya%20punya%20pertanyaan,%20saya%20lihat%20dari%20Blog%20Legalsatu%20SEO\">konsultasi gratis via whatsapp<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pajak Penghasilan Badan (PPh Badan) merupakan pajak yang dikenakan atas &hellip; <\/p>\n","protected":false},"author":1,"featured_media":3110,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_focuskw":"penghitungan pajak penghasilan badan","_yoast_wpseo_title":"Mekanisme Penghitungan Pajak Penghasilan Badan","_yoast_wpseo_metadesc":"Mekanisme penghitungan pajak penghasilan badan: laba komersial, koreksi fiskal, tarif, fasilitas, hingga kredit pajak. Pahami alurnya dengan contoh.","footnotes":""},"categories":[8],"tags":[],"class_list":["post-3105","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-perpajakan"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Mekanisme Penghitungan Pajak Penghasilan Badan<\/title>\n<meta name=\"description\" content=\"Mekanisme penghitungan pajak penghasilan badan: laba komersial, koreksi fiskal, tarif, fasilitas, hingga kredit pajak. 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