{"id":3234,"date":"2025-07-02T04:46:05","date_gmt":"2025-07-02T04:46:05","guid":{"rendered":"https:\/\/legalsatu.id\/blog\/?p=3234"},"modified":"2025-08-31T13:38:35","modified_gmt":"2025-08-31T13:38:35","slug":"pajak-umkm-2025-apa-yang-berubah-dan-apa-yang-harus-dilakukan","status":"publish","type":"post","link":"https:\/\/legalsatu.id\/blog\/pajak-umkm-2025-apa-yang-berubah-dan-apa-yang-harus-dilakukan\/","title":{"rendered":"Pajak UMKM 2025 : Apa yang Berubah dan Apa yang Harus Dilakukan"},"content":{"rendered":"<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 ' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/legalsatu.id\/blog\/pajak-umkm-2025-apa-yang-berubah-dan-apa-yang-harus-dilakukan\/#1_Status_Tarif_PPh_Final_05_%E2%80%93_diperpanjang_lagi\" >1. Status Tarif PPh Final 0,5% \u2013 diperpanjang lagi!<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/legalsatu.id\/blog\/pajak-umkm-2025-apa-yang-berubah-dan-apa-yang-harus-dilakukan\/#2_Siapa_yang_bisa_mendapat_fasilitas_ini\" >2. Siapa yang bisa mendapat fasilitas ini?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/legalsatu.id\/blog\/pajak-umkm-2025-apa-yang-berubah-dan-apa-yang-harus-dilakukan\/#3_Bagaimana_jika_masa_7_tahun_telah_lewat\" >3. Bagaimana jika masa 7 tahun telah lewat?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/legalsatu.id\/blog\/pajak-umkm-2025-apa-yang-berubah-dan-apa-yang-harus-dilakukan\/#4_Ketidakpastian_regulasi_imbasnya\" >4. Ketidakpastian regulasi &amp; imbasnya<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/legalsatu.id\/blog\/pajak-umkm-2025-apa-yang-berubah-dan-apa-yang-harus-dilakukan\/#5_Yang_harus_dilakukan_oleh_pelaku_UMKM\" >5. Yang harus dilakukan oleh pelaku UMKM<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/legalsatu.id\/blog\/pajak-umkm-2025-apa-yang-berubah-dan-apa-yang-harus-dilakukan\/#6_Perubahan_terkait_PPN\" >6. Perubahan terkait PPN<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legalsatu.id\/blog\/pajak-umkm-2025-apa-yang-berubah-dan-apa-yang-harus-dilakukan\/#%E2%9C%85_Kesimpulan_dan_Rekomendasi\" >\u2705 Kesimpulan dan Rekomendasi<\/a><\/li><\/ul><\/nav><\/div>\n<h3 data-start=\"114\" data-end=\"171\"><span class=\"ez-toc-section\" id=\"1_Status_Tarif_PPh_Final_05_%E2%80%93_diperpanjang_lagi\"><\/span>1. Status Tarif PPh Final 0,5% \u2013 diperpanjang lagi!<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img decoding=\"async\" class=\"aligncenter size-large wp-image-3235\" src=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2025\/07\/Personal-BRanding-2025-07-02T114405.176-1024x536.jpg\" alt=\"\" width=\"735\" height=\"385\" srcset=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2025\/07\/Personal-BRanding-2025-07-02T114405.176-1024x536.jpg 1024w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2025\/07\/Personal-BRanding-2025-07-02T114405.176-300x157.jpg 300w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2025\/07\/Personal-BRanding-2025-07-02T114405.176-768x402.jpg 768w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2025\/07\/Personal-BRanding-2025-07-02T114405.176.jpg 1200w\" sizes=\"(max-width: 735px) 100vw, 735px\" \/><\/p>\n<p data-start=\"172\" data-end=\"250\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\">Pemerintah memperpanjang kebijakan PPh Final sebesar <strong data-start=\"53\" data-end=\"61\">0,5%<\/strong> bagi UMKM hingga akhir <strong data-start=\"85\" data-end=\"102\">Desember 2025<\/strong>. Meskipun PP 55\/2022 awalnya hanya berlaku hingga 2024, perpanjangan ini disampaikan oleh pejabat seperti Menteri Koordinator Perekonomian Airlangga Hartarto dan Kepala BKF Febrio Nathan Kacaribu<\/span> <span class=\"\" data-state=\"closed\"><span class=\"ms-1 inline-flex max-w-full items-center relative top-[-0.094rem] animate-[show_150ms_ease-in]\"><a class=\"flex h-4.5 overflow-hidden rounded-xl px-2 text-[9px] font-medium text-token-text-secondary! bg-[#F4F4F4]! dark:bg-[#303030]! transition-colors duration-150 ease-in-out\" href=\"https:\/\/plus.energika.id\/detail\/79279\/pajak-umkm-05-persen-diperpanjang-hingga-akhir-2025-dukungan-pemerintah-untuk-sektor-usaha-kecil?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\"><span class=\"relative start-0 bottom-0 flex h-full w-full items-center\"><span class=\"flex h-4 w-full items-center justify-between absolute\"><span class=\"max-w-full grow truncate overflow-hidden text-center\">ikpi.or.id<\/span><span class=\"-me-1 flex h-full items-center rounded-full px-1 text-[#8F8F8F]\">+9<\/span><\/span><span class=\"flex h-4 w-full items-center justify-between\"><span class=\"max-w-full grow truncate overflow-hidden text-center\">plus.energika.id<\/span><span class=\"-me-1 flex h-full items-center rounded-full px-1 text-[#8F8F8F]\">+9<\/span><\/span><span class=\"flex h-4 w-full items-center justify-between absolute\"><span class=\"max-w-full grow truncate overflow-hidden text-center\">nasional.kontan.co.id<\/span><span class=\"-me-1 flex h-full items-center rounded-full px-1 text-[#8F8F8F]\">+9<\/span><\/span><\/span><\/a><\/span><\/span>.<\/p>\n<ul data-start=\"251\" data-end=\"410\">\n<li data-start=\"251\" data-end=\"331\">\n<p data-start=\"253\" data-end=\"331\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\"><strong data-start=\"0\" data-end=\"21\" data-is-only-node=\"\">Febrio (Kemenkeu)<\/strong> menegaskan bahwa selama revisi PP berlangsung, UMKM tetap bisa gunakan tarif 0,5% sepanjang tahun 2025<\/span> <span class=\"\" data-state=\"closed\"><span class=\"ms-1 inline-flex max-w-full items-center relative top-[-0.094rem] animate-[show_150ms_ease-in]\"><a class=\"flex h-4.5 overflow-hidden rounded-xl px-2 text-[9px] font-medium text-token-text-secondary! bg-[#F4F4F4]! dark:bg-[#303030]! transition-colors duration-150 ease-in-out\" href=\"https:\/\/plus.energika.id\/detail\/79279\/pajak-umkm-05-persen-diperpanjang-hingga-akhir-2025-dukungan-pemerintah-untuk-sektor-usaha-kecil?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\"><span class=\"relative start-0 bottom-0 flex h-full w-full items-center\"><span class=\"flex h-4 w-full items-center justify-between absolute\"><span class=\"max-w-full grow truncate overflow-hidden text-center\">pajak.com<\/span><span class=\"-me-1 flex h-full items-center rounded-full px-1 text-[#8F8F8F]\">+3<\/span><\/span><span class=\"flex h-4 w-full items-center justify-between\"><span class=\"max-w-full grow truncate overflow-hidden text-center\">plus.energika.id<\/span><span class=\"-me-1 flex h-full items-center rounded-full px-1 text-[#8F8F8F]\">+3<\/span><\/span><span class=\"flex h-4 w-full items-center justify-between absolute\"><span class=\"max-w-full grow truncate overflow-hidden text-center\">ikpi.or.id<\/span><span class=\"-me-1 flex h-full items-center rounded-full px-1 text-[#8F8F8F]\">+3<\/span><\/span><\/span><\/a><\/span><\/span>.<\/p>\n<\/li>\n<li data-start=\"332\" data-end=\"410\">\n<p data-start=\"334\" data-end=\"410\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\"><strong data-start=\"0\" data-end=\"34\" data-is-only-node=\"\">Airlangga (Menko Perekonomian)<\/strong> sebelumnya sudah umumkan perpanjangan di Desember 2024<\/span> .<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"412\" data-end=\"460\"><span class=\"ez-toc-section\" id=\"2_Siapa_yang_bisa_mendapat_fasilitas_ini\"><\/span>2. Siapa yang bisa mendapat fasilitas ini?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-start=\"461\" data-end=\"887\">\n<li data-start=\"461\" data-end=\"631\">\n<p data-start=\"463\" data-end=\"502\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\"><strong data-start=\"0\" data-end=\"25\" data-is-only-node=\"\">WP OP (orang pribadi)<\/strong> dengan omset \u2264 Rp\u202f4,8\u202fmiliar\/tahun mendapat PPh Final 0,5% hingga jangka waktu maksimum:<\/span><\/p>\n<ul data-start=\"505\" data-end=\"631\">\n<li data-start=\"505\" data-end=\"546\">\n<p data-start=\"507\" data-end=\"546\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\">7 tahun sejak terdaftar.<\/span><\/p>\n<\/li>\n<li data-start=\"549\" data-end=\"631\">\n<p data-start=\"551\" data-end=\"631\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\">Setelah itu, wajib beralih ke tarif umum PPh (Pasal 17 UU PPh)<\/span> <span class=\"\" data-state=\"closed\"><span class=\"ms-1 inline-flex max-w-full items-center relative top-[-0.094rem] animate-[show_150ms_ease-in]\"><a class=\"flex h-4.5 overflow-hidden rounded-xl px-2 text-[9px] font-medium text-token-text-secondary! bg-[#F4F4F4]! dark:bg-[#303030]! transition-colors duration-150 ease-in-out\" href=\"https:\/\/ortax.org\/update-ketentuan-pajak-umkm?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\"><span class=\"relative start-0 bottom-0 flex h-full w-full items-center\"><span class=\"flex h-4 w-full items-center justify-between absolute\"><span class=\"max-w-full grow truncate overflow-hidden text-center\">pajak.com<\/span><span class=\"-me-1 flex h-full items-center rounded-full px-1 text-[#8F8F8F]\">+8<\/span><\/span><span class=\"flex h-4 w-full items-center justify-between\"><span class=\"max-w-full grow truncate overflow-hidden text-center\">ortax.org<\/span><span class=\"-me-1 flex h-full items-center rounded-full px-1 text-[#8F8F8F]\">+8<\/span><\/span><span class=\"flex h-4 w-full items-center justify-between absolute\"><span class=\"max-w-full grow truncate overflow-hidden text-center\">pajak.go.id<\/span><span class=\"-me-1 flex h-full items-center rounded-full px-1 text-[#8F8F8F]\">+8<\/span><\/span><\/span><\/a><\/span><\/span>.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li data-start=\"632\" data-end=\"804\">\n<p data-start=\"634\" data-end=\"673\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\"><strong data-start=\"0\" data-end=\"12\" data-is-only-node=\"\">WP Badan<\/strong> (PT, CV, koperasi, BUMDes, perseroan perorangan) juga dapat memakai tarif final 0,5%, masa manfaatnya:<\/span><\/p>\n<ul data-start=\"676\" data-end=\"804\">\n<li data-start=\"676\" data-end=\"719\">\n<p data-start=\"678\" data-end=\"719\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\">PT: 3 tahun<\/span><\/p>\n<\/li>\n<li data-start=\"722\" data-end=\"804\">\n<p data-start=\"724\" data-end=\"804\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\">CV\/firm\/ koperasi\/BUMDes\/dll.: 4 tahun<\/span> <span class=\"\" data-state=\"closed\"><span class=\"ms-1 inline-flex max-w-full items-center relative top-[-0.094rem] animate-[show_150ms_ease-in]\"><a class=\"flex h-4.5 overflow-hidden rounded-xl px-2 text-[9px] font-medium text-token-text-secondary! bg-[#F4F4F4]! dark:bg-[#303030]! transition-colors duration-150 ease-in-out\" href=\"https:\/\/ortax.org\/update-ketentuan-pajak-umkm?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\"><span class=\"relative start-0 bottom-0 flex h-full w-full items-center\"><span class=\"flex h-4 w-full items-center justify-between\"><span class=\"max-w-full grow truncate overflow-hidden text-center\">ortax.org<\/span><span class=\"-me-1 flex h-full items-center rounded-full px-1 text-[#8F8F8F]\">+1<\/span><\/span><span class=\"flex h-4 w-full items-center justify-between absolute\"><span class=\"max-w-full grow truncate overflow-hidden text-center\">nasional.kontan.co.id<\/span><span class=\"-me-1 flex h-full items-center rounded-full px-1 text-[#8F8F8F]\">+1<\/span><\/span><\/span><\/a><\/span><\/span>.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li data-start=\"805\" data-end=\"887\">\n<p data-start=\"807\" data-end=\"887\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\"><strong data-start=\"0\" data-end=\"37\" data-is-only-node=\"\">Pembebasan PPh sampai Rp\u202f500\u202fjuta<\/strong> untuk WP OP juga tetap berlaku<\/span> <span class=\"\" data-state=\"closed\"><span class=\"ms-1 inline-flex max-w-full items-center relative top-[-0.094rem] animate-[show_150ms_ease-in]\"><a class=\"flex h-4.5 overflow-hidden rounded-xl px-2 text-[9px] font-medium text-token-text-secondary! bg-[#F4F4F4]! dark:bg-[#303030]! transition-colors duration-150 ease-in-out\" href=\"https:\/\/pajak.go.id\/id\/berita\/kp2kp-fakfak-kupas-kebijakan-pajak-umkm-di-tahun-2025?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\"><span class=\"relative start-0 bottom-0 flex h-full w-full items-center\"><span class=\"flex h-4 w-full items-center justify-between absolute\"><span class=\"max-w-full grow truncate overflow-hidden text-center\">ortax.org<\/span><span class=\"-me-1 flex h-full items-center rounded-full px-1 text-[#8F8F8F]\">+4<\/span><\/span><span class=\"flex h-4 w-full items-center justify-between\"><span class=\"max-w-full grow truncate overflow-hidden text-center\">pajak.go.id<\/span><span class=\"-me-1 flex h-full items-center rounded-full px-1 text-[#8F8F8F]\">+4<\/span><\/span><span class=\"flex h-4 w-full items-center justify-between absolute\"><span class=\"max-w-full grow truncate overflow-hidden text-center\">pajak.go.id<\/span><span class=\"-me-1 flex h-full items-center rounded-full px-1 text-[#8F8F8F]\">+4<\/span><\/span><\/span><\/a><\/span><\/span>.<\/p>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/legalsatu.id\/jasa-pajak\"><img decoding=\"async\" class=\"aligncenter size-large wp-image-2763\" src=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2024\/12\/jasa-pajak-1-1024x1024.jpg\" alt=\"\" width=\"735\" height=\"735\" srcset=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2024\/12\/jasa-pajak-1-1024x1024.jpg 1024w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2024\/12\/jasa-pajak-1-300x300.jpg 300w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2024\/12\/jasa-pajak-1-150x150.jpg 150w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2024\/12\/jasa-pajak-1-768x768.jpg 768w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2024\/12\/jasa-pajak-1.jpg 1080w\" sizes=\"(max-width: 735px) 100vw, 735px\" \/><\/a><\/p>\n<h3 data-start=\"889\" data-end=\"938\"><span class=\"ez-toc-section\" id=\"3_Bagaimana_jika_masa_7_tahun_telah_lewat\"><\/span>3. Bagaimana jika masa 7 tahun telah lewat?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-start=\"939\" data-end=\"1106\">\n<li data-start=\"939\" data-end=\"1023\">\n<p data-start=\"941\" data-end=\"1023\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\">WP OP yang telah menggunakan tarif 0,5% selama 7 tahun (maksimal dari 2018\u20132024) <strong data-start=\"81\" data-end=\"116\">harus beralih ke tarif umum PPh<\/strong> mulai 2025<\/span> <span class=\"\" data-state=\"closed\"><span class=\"ms-1 inline-flex max-w-full items-center relative top-[-0.094rem] animate-[show_150ms_ease-in]\"><a class=\"flex h-4.5 overflow-hidden rounded-xl px-2 text-[9px] font-medium text-token-text-secondary! bg-[#F4F4F4]! dark:bg-[#303030]! transition-colors duration-150 ease-in-out\" href=\"https:\/\/pajak.go.id\/id\/berita\/kp2kp-fakfak-kupas-kebijakan-pajak-umkm-di-tahun-2025?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\"><span class=\"relative start-0 bottom-0 flex h-full w-full items-center\"><span class=\"flex h-4 w-full items-center justify-between absolute\"><span class=\"max-w-full grow truncate overflow-hidden text-center\">ikpi.or.id<\/span><span class=\"-me-1 flex h-full items-center rounded-full px-1 text-[#8F8F8F]\">+8<\/span><\/span><span class=\"flex h-4 w-full items-center justify-between\"><span class=\"max-w-full grow truncate overflow-hidden text-center\">pajak.go.id<\/span><span class=\"-me-1 flex h-full items-center rounded-full px-1 text-[#8F8F8F]\">+8<\/span><\/span><span class=\"flex h-4 w-full items-center justify-between absolute\"><span class=\"max-w-full grow truncate overflow-hidden text-center\">nasional.kontan.co.id<\/span><span class=\"-me-1 flex h-full items-center rounded-full px-1 text-[#8F8F8F]\">+8<\/span><\/span><\/span><\/a><\/span><\/span>.<\/p>\n<\/li>\n<li data-start=\"1024\" data-end=\"1106\">\n<p data-start=\"1026\" data-end=\"1106\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\">Namun, selama regulasi perpanjangan bergulir, UMKM tetap dikenai 0,5% sepanjang 2025<\/span> <span class=\"\" data-state=\"closed\"><span class=\"ms-1 inline-flex max-w-full items-center relative top-[-0.094rem] animate-[show_150ms_ease-in]\"><a class=\"flex h-4.5 overflow-hidden rounded-xl px-2 text-[9px] font-medium text-token-text-secondary! bg-[#F4F4F4]! dark:bg-[#303030]! transition-colors duration-150 ease-in-out\" href=\"https:\/\/nasional.kontan.co.id\/news\/sudah-pertengahan-2025-aturan-perpanjangan-pph-final-umkm-masih-menggantung?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\"><span class=\"relative start-0 bottom-0 flex h-full w-full items-center\"><span class=\"flex h-4 w-full items-center justify-between absolute\"><span class=\"max-w-full grow truncate overflow-hidden text-center\">pajak.go.id<\/span><span class=\"-me-1 flex h-full items-center rounded-full px-1 text-[#8F8F8F]\">+7<\/span><\/span><span class=\"flex h-4 w-full items-center justify-between\"><span class=\"max-w-full grow truncate overflow-hidden text-center\">nasional.kontan.co.id<\/span><span class=\"-me-1 flex h-full items-center rounded-full px-1 text-[#8F8F8F]\">+7<\/span><\/span><span class=\"flex h-4 w-full items-center justify-between absolute\"><span class=\"max-w-full grow truncate overflow-hidden text-center\">ikpi.or.id<\/span><span class=\"-me-1 flex h-full items-center rounded-full px-1 text-[#8F8F8F]\">+7<\/span><\/span><\/span><\/a><\/span><\/span>.<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"1108\" data-end=\"1151\"><span class=\"ez-toc-section\" id=\"4_Ketidakpastian_regulasi_imbasnya\"><\/span>4. Ketidakpastian regulasi &amp; imbasnya<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img decoding=\"async\" class=\"aligncenter size-large wp-image-3236\" src=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2025\/07\/Personal-BRanding-2025-07-02T114448.946-1024x536.jpg\" alt=\"\" width=\"735\" height=\"385\" srcset=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2025\/07\/Personal-BRanding-2025-07-02T114448.946-1024x536.jpg 1024w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2025\/07\/Personal-BRanding-2025-07-02T114448.946-300x157.jpg 300w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2025\/07\/Personal-BRanding-2025-07-02T114448.946-768x402.jpg 768w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2025\/07\/Personal-BRanding-2025-07-02T114448.946.jpg 1200w\" sizes=\"(max-width: 735px) 100vw, 735px\" \/><\/p>\n<ul data-start=\"1152\" data-end=\"1319\">\n<li data-start=\"1152\" data-end=\"1236\">\n<p data-start=\"1154\" data-end=\"1236\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\">Hingga <strong data-start=\"7\" data-end=\"20\">Juni 2025<\/strong>, belum ada PP baru yang resmi. DJP dan Kemenkeu memastikan tarif 0,5% tetap diberlakukan sambil menunggu revisi peraturan teknis<\/span> <span class=\"\" data-state=\"closed\"><span class=\"ms-1 inline-flex max-w-full items-center relative top-[-0.094rem] animate-[show_150ms_ease-in]\"><a class=\"flex h-4.5 overflow-hidden rounded-xl px-2 text-[9px] font-medium text-token-text-secondary! bg-[#F4F4F4]! dark:bg-[#303030]! transition-colors duration-150 ease-in-out\" href=\"https:\/\/nasional.kontan.co.id\/news\/sudah-pertengahan-2025-aturan-perpanjangan-pph-final-umkm-masih-menggantung?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\"><span class=\"relative start-0 bottom-0 flex h-full w-full items-center\"><span class=\"flex h-4 w-full items-center justify-between absolute\"><span class=\"max-w-full grow truncate overflow-hidden text-center\">ortax.org<\/span><span class=\"-me-1 flex h-full items-center rounded-full px-1 text-[#8F8F8F]\">+7<\/span><\/span><span class=\"flex h-4 w-full items-center justify-between\"><span class=\"max-w-full grow truncate overflow-hidden text-center\">nasional.kontan.co.id<\/span><span class=\"-me-1 flex h-full items-center rounded-full px-1 text-[#8F8F8F]\">+7<\/span><\/span><span class=\"flex h-4 w-full items-center justify-between absolute\"><span class=\"max-w-full grow truncate overflow-hidden text-center\">news.ddtc.co.id<\/span><span class=\"-me-1 flex h-full items-center rounded-full px-1 text-[#8F8F8F]\">+7<\/span><\/span><\/span><\/a><\/span><\/span>.<\/p>\n<\/li>\n<li data-start=\"1237\" data-end=\"1319\">\n<p data-start=\"1239\" data-end=\"1319\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\">Tanpa PP baru, <strong data-start=\"15\" data-end=\"53\">Suket PP\u202f55\/2022 belum diterbitkan<\/strong> oleh DJP, yang memengaruhi status resmi UMKM dalam sistem pembayaran pajak<\/span> <span class=\"\" data-state=\"closed\"><span class=\"ms-1 inline-flex max-w-full items-center relative top-[-0.094rem] animate-[show_150ms_ease-in]\"><a class=\"flex h-4.5 overflow-hidden rounded-xl px-2 text-[9px] font-medium text-token-text-secondary! bg-[#F4F4F4]! dark:bg-[#303030]! transition-colors duration-150 ease-in-out\" href=\"https:\/\/news.ddtc.co.id\/berita\/nasional\/1809634\/pelaku-umkm-bersiap-tinggalkan-pph-final-05-mulai-pakai-tarif-umum?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\"><span class=\"relative start-0 bottom-0 flex h-full w-full items-center\"><span class=\"flex h-4 w-full items-center justify-between absolute\"><span class=\"max-w-full grow truncate overflow-hidden text-center\">pajak.go.id<\/span><span class=\"-me-1 flex h-full items-center rounded-full px-1 text-[#8F8F8F]\">+2<\/span><\/span><span class=\"flex h-4 w-full items-center justify-between\"><span class=\"max-w-full grow truncate overflow-hidden text-center\">news.ddtc.co.id<\/span><span class=\"-me-1 flex h-full items-center rounded-full px-1 text-[#8F8F8F]\">+2<\/span><\/span><span class=\"flex h-4 w-full items-center justify-between absolute\"><span class=\"max-w-full grow truncate overflow-hidden text-center\">nasional.kontan.co.id<\/span><span class=\"-me-1 flex h-full items-center rounded-full px-1 text-[#8F8F8F]\">+2<\/span><\/span><\/span><\/a><\/span><\/span>.<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"1321\" data-end=\"1367\"><span class=\"ez-toc-section\" id=\"5_Yang_harus_dilakukan_oleh_pelaku_UMKM\"><\/span>5. Yang harus dilakukan oleh pelaku UMKM<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"_tableContainer_80l1q_1\">\n<div class=\"_tableWrapper_80l1q_14 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"1368\" data-end=\"1942\">\n<thead data-start=\"1368\" data-end=\"1393\">\n<tr data-start=\"1368\" data-end=\"1393\">\n<th data-start=\"1368\" data-end=\"1379\" data-col-size=\"sm\">Tindakan<\/th>\n<th data-start=\"1379\" data-end=\"1393\" data-col-size=\"md\">Penjelasan<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"1419\" data-end=\"1942\">\n<tr data-start=\"1419\" data-end=\"1504\">\n<td data-start=\"1419\" data-end=\"1461\" data-col-size=\"sm\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\"><strong data-start=\"0\" data-end=\"21\" data-is-last-node=\"\" data-is-only-node=\"\">1. Awasi regulasi<\/strong><\/span><\/td>\n<td data-col-size=\"md\" data-start=\"1461\" data-end=\"1504\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\">Pantau update PP dan PMK lewat situs resmi DJP atau kanal resmi pajak.<\/span><\/td>\n<\/tr>\n<tr data-start=\"1505\" data-end=\"1590\">\n<td data-start=\"1505\" data-end=\"1547\" data-col-size=\"sm\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\"><strong data-start=\"0\" data-end=\"27\" data-is-last-node=\"\" data-is-only-node=\"\">2. Persiapkan pembukuan<\/strong><\/span><\/td>\n<td data-col-size=\"md\" data-start=\"1547\" data-end=\"1590\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\">Bila sudah melewati periode 7 tahun, siapkan sistem pembukuan (ketimbang sekadar pencatatan omset).<\/span><\/td>\n<\/tr>\n<tr data-start=\"1591\" data-end=\"1676\">\n<td data-start=\"1591\" data-end=\"1633\" data-col-size=\"sm\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\"><strong data-start=\"0\" data-end=\"30\" data-is-last-node=\"\" data-is-only-node=\"\">3. Lapor SPT Tahunan benar<\/strong><\/span><\/td>\n<td data-start=\"1633\" data-end=\"1676\" data-col-size=\"md\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\">Jika masih final 0,5% cukup lapor Lamp. III dan IV SPT OP 1770. Jika sudah umum, harus isi seluruh lampiran.<\/span><\/td>\n<\/tr>\n<tr data-start=\"1677\" data-end=\"1803\">\n<td data-start=\"1677\" data-end=\"1719\" data-col-size=\"sm\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\"><strong data-start=\"0\" data-end=\"36\" data-is-last-node=\"\" data-is-only-node=\"\">4. Daftarkan rekening di Coretax<\/strong><\/span><\/td>\n<td data-col-size=\"md\" data-start=\"1719\" data-end=\"1803\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\">Agar potensi restitusi berjalan lancar<\/span> <span class=\"\" data-state=\"closed\"><span class=\"ms-1 inline-flex max-w-full items-center relative top-[-0.094rem] animate-[show_150ms_ease-in]\"><a class=\"flex h-4.5 overflow-hidden rounded-xl px-2 text-[9px] font-medium text-token-text-secondary! bg-[#F4F4F4]! dark:bg-[#303030]! transition-colors duration-150 ease-in-out\" href=\"https:\/\/www.pajak.go.id\/id\/artikel\/partisipasi-terakhir-tarif-setengah-persen?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\"><span class=\"relative start-0 bottom-0 flex h-full w-full items-center\"><span class=\"flex h-4 w-full items-center justify-between\"><span class=\"max-w-full grow truncate overflow-hidden text-center\">pajak.go.id<\/span><span class=\"-me-1 flex h-full items-center rounded-full px-1 text-[#8F8F8F]\">+1<\/span><\/span><span class=\"flex h-4 w-full items-center justify-between absolute\"><span class=\"max-w-full grow truncate overflow-hidden text-center\">plus.energika.id<\/span><span class=\"-me-1 flex h-full items-center rounded-full px-1 text-[#8F8F8F]\">+1<\/span><\/span><\/span><\/a><\/span><\/span><span class=\"\" data-state=\"closed\"><span class=\"ms-1 inline-flex max-w-full items-center relative top-[-0.094rem] animate-[show_150ms_ease-in]\"><a class=\"flex h-4.5 overflow-hidden rounded-xl px-2 text-[9px] font-medium text-token-text-secondary! bg-[#F4F4F4]! dark:bg-[#303030]! transition-colors duration-150 ease-in-out\" href=\"https:\/\/news.ddtc.co.id\/berita\/nasional\/1809634\/pelaku-umkm-bersiap-tinggalkan-pph-final-05-mulai-pakai-tarif-umum?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\"><span class=\"relative start-0 bottom-0 flex h-full w-full items-center\"><span class=\"flex h-4 w-full items-center justify-between absolute\"><span class=\"max-w-full grow truncate overflow-hidden text-center\">pajak.go.id<\/span><span class=\"-me-1 flex h-full items-center rounded-full px-1 text-[#8F8F8F]\">+4<\/span><\/span><span class=\"flex h-4 w-full items-center justify-between\"><span class=\"max-w-full grow truncate overflow-hidden text-center\">news.ddtc.co.id<\/span><span class=\"-me-1 flex h-full items-center rounded-full px-1 text-[#8F8F8F]\">+4<\/span><\/span><span class=\"flex h-4 w-full items-center justify-between absolute\"><span class=\"max-w-full grow truncate overflow-hidden text-center\">ortax.org<\/span><span class=\"-me-1 flex h-full items-center rounded-full px-1 text-[#8F8F8F]\">+4<\/span><\/span><\/span><\/a><\/span><\/span>.<\/td>\n<\/tr>\n<tr data-start=\"1804\" data-end=\"1942\">\n<td data-start=\"1804\" data-end=\"1843\" data-col-size=\"sm\"><strong data-start=\"1806\" data-end=\"1842\">5. Siapkan suket bila diperlukan<\/strong><\/td>\n<td data-col-size=\"md\" data-start=\"1843\" data-end=\"1942\">Jika sudah ada PP baru dan DJP keluarkan Suket PP 55, ajukan segera untuk memudahkan transaksi.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"sticky end-(--thread-content-margin) h-0 self-end select-none\">\n<div class=\"absolute end-0 flex items-end\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<h3 data-start=\"1944\" data-end=\"1974\"><span class=\"ez-toc-section\" id=\"6_Perubahan_terkait_PPN\"><\/span>6. Perubahan terkait PPN<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1975\" data-end=\"2136\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\">Mulai <strong data-start=\"6\" data-end=\"24\">1 Januari 2025<\/strong>, tarif PPN naik dari 11% ke <strong data-start=\"53\" data-end=\"60\" data-is-last-node=\"\">12%<\/strong><\/span> <span class=\"\" data-state=\"closed\"><span class=\"ms-1 inline-flex max-w-full items-center relative top-[-0.094rem] animate-[show_150ms_ease-in]\"><a class=\"flex h-4.5 overflow-hidden rounded-xl px-2 text-[9px] font-medium text-token-text-secondary! bg-[#F4F4F4]! dark:bg-[#303030]! transition-colors duration-150 ease-in-out\" href=\"https:\/\/temanakuntan.com\/article\/119\/pajak-umkm-2025-pph-final-ppn-naik?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\"><span class=\"relative start-0 bottom-0 flex h-full w-full items-center\"><span class=\"flex h-4 w-full items-center justify-between overflow-hidden\"><span class=\"max-w-full grow truncate overflow-hidden text-center\">temanakuntan.com<\/span><\/span><\/span><\/a><\/span><\/span>. Pelaku UMKM dalam kategori PKP harus sesuaikan harga jual dan sistem faktur PPN.<\/p>\n<hr data-start=\"2138\" data-end=\"2141\" \/>\n<h2 data-start=\"2143\" data-end=\"2176\"><span class=\"ez-toc-section\" id=\"%E2%9C%85_Kesimpulan_dan_Rekomendasi\"><\/span>\u2705 Kesimpulan dan Rekomendasi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol data-start=\"2177\" data-end=\"2545\">\n<li data-start=\"2177\" data-end=\"2270\">\n<p data-start=\"2180\" data-end=\"2270\"><strong data-start=\"2180\" data-end=\"2231\">Tarif final 0,5% diperpanjang sampai akhir 2025<\/strong>, tapi pastikan ada PP\/PMK pengganti.<\/p>\n<\/li>\n<li data-start=\"2271\" data-end=\"2374\">\n<p data-start=\"2274\" data-end=\"2374\"><strong data-start=\"2274\" data-end=\"2326\">Pelaku UMKM wajib siap beralih ke tarif PPh umum<\/strong> jika telah melewati jangka waktu final limit.<\/p>\n<\/li>\n<li data-start=\"2375\" data-end=\"2458\">\n<p data-start=\"2378\" data-end=\"2458\"><strong data-start=\"2378\" data-end=\"2424\">Segera benahi pembukuan &amp; sistem pelaporan<\/strong> agar tetap patuh saat transisi.<\/p>\n<\/li>\n<li data-start=\"2459\" data-end=\"2545\">\n<p data-start=\"2462\" data-end=\"2545\"><strong data-start=\"2462\" data-end=\"2516\">Pantau regulasi &amp; konsultasikan ke konsultan pajak<\/strong> untuk hindari risiko sanksi.<\/p>\n<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\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\">konsultasi gratis via whatsapp<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. Status Tarif PPh Final 0,5% \u2013 diperpanjang lagi! Pemerintah &hellip; <\/p>\n","protected":false},"author":1,"featured_media":3237,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-3234","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>Pajak UMKM 2025: Apa yang Berubah dan Apa yang Harus Dilakukan<\/title>\n<meta name=\"description\" content=\"Pahami perubahan aturan pajak UMKM tahun 2025 agar bisnis Anda tetap patuh dan berkembang. 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