{"id":3485,"date":"2026-03-13T05:46:29","date_gmt":"2026-03-13T05:46:29","guid":{"rendered":"https:\/\/legalsatu.id\/blog\/?p=3485"},"modified":"2026-03-13T05:46:29","modified_gmt":"2026-03-13T05:46:29","slug":"cara-menghitung-pajak-penghasilan-badan","status":"publish","type":"post","link":"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/","title":{"rendered":"Cara Menghitung Pajak Penghasilan Badan"},"content":{"rendered":"<p data-start=\"725\" data-end=\"927\"><span class=\"BZ_Pyq_fadeIn\">Pajak <\/span><span class=\"BZ_Pyq_fadeIn\">merupakan <\/span><span class=\"BZ_Pyq_fadeIn\">salah <\/span><span class=\"BZ_Pyq_fadeIn\">satu <\/span><span class=\"BZ_Pyq_fadeIn\">kewajiban <\/span><span class=\"BZ_Pyq_fadeIn\">penting <\/span><span class=\"BZ_Pyq_fadeIn\">bagi <\/span><span class=\"BZ_Pyq_fadeIn\">setiap <\/span><span class=\"BZ_Pyq_fadeIn\">perusahaan <\/span><span class=\"BZ_Pyq_fadeIn\">yang <\/span><span class=\"BZ_Pyq_fadeIn\">menjalankan <\/span><span class=\"BZ_Pyq_fadeIn\">usaha <\/span><span class=\"BZ_Pyq_fadeIn\">di <\/span><span class=\"BZ_Pyq_fadeIn\">Indonesia. <\/span><span class=\"BZ_Pyq_fadeIn\">Salah <\/span><span class=\"BZ_Pyq_fadeIn\">satu <\/span><span class=\"BZ_Pyq_fadeIn\">pajak <\/span><span class=\"BZ_Pyq_fadeIn\">yang <\/span><span class=\"BZ_Pyq_fadeIn\">harus <\/span><span class=\"BZ_Pyq_fadeIn\">dibayarkan <\/span><span class=\"BZ_Pyq_fadeIn\">oleh <\/span><span class=\"BZ_Pyq_fadeIn\">badan <\/span><span class=\"BZ_Pyq_fadeIn\">usaha <\/span><span class=\"BZ_Pyq_fadeIn\">adalah <\/span><strong data-start=\"893\" data-end=\"926\"><span class=\"BZ_Pyq_fadeIn\">Pajak <\/span><span class=\"BZ_Pyq_fadeIn\">Penghasilan (<\/span><span class=\"BZ_Pyq_fadeIn\">PPh) <\/span><span class=\"BZ_Pyq_fadeIn\">Badan<\/span><\/strong><span class=\"BZ_Pyq_fadeIn\">.<\/span><\/p>\n<p data-start=\"929\" data-end=\"1156\"><span class=\"BZ_Pyq_fadeIn\">Namun, <\/span><span class=\"BZ_Pyq_fadeIn\">masih <\/span><span class=\"BZ_Pyq_fadeIn\">banyak <\/span><span class=\"BZ_Pyq_fadeIn\">pemilik <\/span><span class=\"BZ_Pyq_fadeIn\">usaha <\/span><span class=\"BZ_Pyq_fadeIn\">yang <\/span><span class=\"BZ_Pyq_fadeIn\">belum <\/span><span class=\"BZ_Pyq_fadeIn\">memahami <\/span><span class=\"BZ_Pyq_fadeIn\">dengan <\/span><span class=\"BZ_Pyq_fadeIn\">jelas <\/span><strong data-start=\"996\" data-end=\"1039\"><span class=\"BZ_Pyq_fadeIn\">cara <\/span><span class=\"BZ_Pyq_fadeIn\">menghitung <\/span><span class=\"BZ_Pyq_fadeIn\">Pajak <\/span><span class=\"BZ_Pyq_fadeIn\">Penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">Badan<\/span><\/strong> <span class=\"BZ_Pyq_fadeIn\">secara <\/span><span class=\"BZ_Pyq_fadeIn\">benar. <\/span><span class=\"BZ_Pyq_fadeIn\">Padahal, <\/span><span class=\"BZ_Pyq_fadeIn\">kesalahan <\/span><span class=\"BZ_Pyq_fadeIn\">perhitungan <\/span><span class=\"BZ_Pyq_fadeIn\">dapat <\/span><span class=\"BZ_Pyq_fadeIn\">menyebabkan <\/span><span class=\"BZ_Pyq_fadeIn\">sanksi <\/span><span class=\"BZ_Pyq_fadeIn\">administrasi <\/span><span class=\"BZ_Pyq_fadeIn\">hingga <\/span><span class=\"BZ_Pyq_fadeIn\">denda <\/span><span class=\"BZ_Pyq_fadeIn\">dari <\/span><span class=\"BZ_Pyq_fadeIn\">otoritas <\/span><span class=\"BZ_Pyq_fadeIn\">pajak.<\/span><\/p>\n<p data-start=\"1158\" data-end=\"1342\"><span class=\"BZ_Pyq_fadeIn\">Dalam <\/span><span class=\"BZ_Pyq_fadeIn\">artikel <\/span><span class=\"BZ_Pyq_fadeIn\">ini, <\/span><span class=\"BZ_Pyq_fadeIn\">kita <\/span><span class=\"BZ_Pyq_fadeIn\">akan <\/span><span class=\"BZ_Pyq_fadeIn\">membahas <\/span><span class=\"BZ_Pyq_fadeIn\">secara <\/span><span class=\"BZ_Pyq_fadeIn\">lengkap <\/span><span class=\"BZ_Pyq_fadeIn\">mulai <\/span><span class=\"BZ_Pyq_fadeIn\">dari <\/span><span class=\"BZ_Pyq_fadeIn\">pengertian, <\/span><span class=\"BZ_Pyq_fadeIn\">dasar <\/span><span class=\"BZ_Pyq_fadeIn\">hukum, <\/span><span class=\"BZ_Pyq_fadeIn\">tarif <\/span><span class=\"BZ_Pyq_fadeIn\">terbaru, <\/span><span class=\"BZ_Pyq_fadeIn\">hingga <\/span><strong data-start=\"1269\" data-end=\"1315\"><span class=\"BZ_Pyq_fadeIn\">contoh <\/span><span class=\"BZ_Pyq_fadeIn\">perhitungan <\/span><span class=\"BZ_Pyq_fadeIn\">Pajak <\/span><span class=\"BZ_Pyq_fadeIn\">Penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">Badan<\/span><\/strong> <span class=\"BZ_Pyq_fadeIn\">agar <\/span><span class=\"BZ_Pyq_fadeIn\">lebih <\/span><span class=\"BZ_Pyq_fadeIn\">mudah <\/span><span class=\"BZ_Pyq_fadeIn\">dipahami.<\/span><\/p>\n<hr data-start=\"1344\" data-end=\"1347\" \/>\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-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#Pengertian_Pajak_Penghasilan_Badan\" >Pengertian Pajak Penghasilan Badan<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#Dasar_Hukum_Pajak_Penghasilan_Badan\" >Dasar Hukum Pajak Penghasilan Badan<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#Tarif_Pajak_Penghasilan_Badan_Terbaru\" >Tarif Pajak Penghasilan Badan Terbaru<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#1_Tarif_Normal\" >1. Tarif Normal<\/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\/cara-menghitung-pajak-penghasilan-badan\/#2_Tarif_untuk_Perusahaan_Go_Public\" >2. Tarif untuk Perusahaan Go Public<\/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\/cara-menghitung-pajak-penghasilan-badan\/#3_Tarif_UMKM_Badan\" >3. Tarif UMKM Badan<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#Komponen_dalam_Menghitung_Pajak_Penghasilan_Badan\" >Komponen dalam Menghitung Pajak Penghasilan Badan<\/a><ul class='ez-toc-list-level-2' ><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#1_Penghasilan_Bruto\" >1. Penghasilan Bruto<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#2_Biaya_yang_Dapat_Dikurangkan\" >2. Biaya yang Dapat Dikurangkan<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#3_Penghasilan_Kena_Pajak_PKP\" >3. Penghasilan Kena Pajak (PKP)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#Rumus_Cara_Menghitung_Pajak_Penghasilan_Badan\" >Rumus Cara Menghitung Pajak Penghasilan Badan<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#Langkah-Langkah_Menghitung_Pajak_Penghasilan_Badan\" >Langkah-Langkah Menghitung Pajak Penghasilan Badan<\/a><ul class='ez-toc-list-level-2' ><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#1_Menghitung_Total_Penghasilan_Bruto\" >1. Menghitung Total Penghasilan Bruto<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#2_Menghitung_Total_Biaya_Operasional\" >2. Menghitung Total Biaya Operasional<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#3_Menghitung_Penghasilan_Neto\" >3. Menghitung Penghasilan Neto<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#4_Menghitung_Penghasilan_Kena_Pajak_PKP\" >4. Menghitung 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-17\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#5_Menghitung_Pajak_Penghasilan_Badan\" >5. Menghitung Pajak Penghasilan Badan<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#Contoh_Perhitungan_Pajak_Penghasilan_Badan\" >Contoh Perhitungan Pajak Penghasilan Badan<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#Data_Perusahaan\" >Data Perusahaan<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#Langkah_Perhitungan\" >Langkah Perhitungan<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#Menghitung_Pajak\" >Menghitung Pajak<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#Cara_Menghitung_Pajak_Badan_dengan_Fasilitas_UMKM\" >Cara Menghitung Pajak Badan dengan Fasilitas UMKM<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#Contoh\" >Contoh<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#Kapan_Pajak_Penghasilan_Badan_Harus_Dibayar\" >Kapan Pajak Penghasilan Badan Harus Dibayar?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#Sanksi_Jika_Tidak_Membayar_Pajak_Badan\" >Sanksi Jika Tidak Membayar Pajak Badan<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#1_Denda_Administrasi\" >1. Denda Administrasi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#2_Bunga_Pajak\" >2. Bunga Pajak<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#3_Sanksi_Pidana\" >3. Sanksi Pidana<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#Tips_Mengelola_Pajak_Badan_agar_Lebih_Efisien\" >Tips Mengelola Pajak Badan agar Lebih Efisien<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#1_Catat_Semua_Transaksi_Keuangan\" >1. Catat Semua Transaksi Keuangan<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#2_Pisahkan_Keuangan_Pribadi_dan_Perusahaan\" >2. Pisahkan Keuangan Pribadi dan Perusahaan<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#3_Gunakan_Software_Akuntansi\" >3. Gunakan Software Akuntansi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#4_Konsultasi_dengan_Konsultan_Pajak\" >4. Konsultasi dengan Konsultan Pajak<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#Kesimpulan\" >Kesimpulan<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#FAQ_Seputar_Pajak_Penghasilan_Badan\" >FAQ Seputar Pajak Penghasilan Badan<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#1_Apa_itu_Pajak_Penghasilan_Badan\" >1. Apa itu Pajak Penghasilan Badan?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#2_Berapa_tarif_PPh_Badan_di_Indonesia\" >2. Berapa tarif PPh Badan di Indonesia?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#3_Apakah_UMKM_juga_dikenakan_PPh_Badan\" >3. Apakah UMKM juga dikenakan PPh Badan?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#4_Kapan_batas_pelaporan_SPT_Tahunan_PPh_Badan\" >4. Kapan batas pelaporan SPT Tahunan PPh Badan?<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h1 data-section-id=\"eus80a\" data-start=\"1349\" data-end=\"1385\"><span class=\"ez-toc-section\" id=\"Pengertian_Pajak_Penghasilan_Badan\"><\/span><span class=\"BZ_Pyq_fadeIn\">Pengertian <\/span><span class=\"BZ_Pyq_fadeIn\">Pajak <\/span><span class=\"BZ_Pyq_fadeIn\">Penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">Badan<\/span><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p><img decoding=\"async\" class=\"aligncenter size-large wp-image-3486\" src=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/03\/Salinan-dari-Personal-BRanding-82-1024x536.jpg\" alt=\"\" width=\"735\" height=\"385\" srcset=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/03\/Salinan-dari-Personal-BRanding-82-1024x536.jpg 1024w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/03\/Salinan-dari-Personal-BRanding-82-300x157.jpg 300w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/03\/Salinan-dari-Personal-BRanding-82-768x402.jpg 768w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/03\/Salinan-dari-Personal-BRanding-82.jpg 1200w\" sizes=\"(max-width: 735px) 100vw, 735px\" \/><\/p>\n<p data-start=\"1387\" data-end=\"1535\"><span class=\"BZ_Pyq_fadeIn\">Pajak <\/span><span class=\"BZ_Pyq_fadeIn\">Penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">Badan <\/span><span class=\"BZ_Pyq_fadeIn\">adalah <\/span><span class=\"BZ_Pyq_fadeIn\">pajak <\/span><span class=\"BZ_Pyq_fadeIn\">yang <\/span><span class=\"BZ_Pyq_fadeIn\">dikenakan <\/span><span class=\"BZ_Pyq_fadeIn\">atas <\/span><strong data-start=\"1444\" data-end=\"1511\"><span class=\"BZ_Pyq_fadeIn\">penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">yang <\/span><span class=\"BZ_Pyq_fadeIn\">diterima <\/span><span class=\"BZ_Pyq_fadeIn\">atau <\/span><span class=\"BZ_Pyq_fadeIn\">diperoleh <\/span><span class=\"BZ_Pyq_fadeIn\">oleh <\/span><span class=\"BZ_Pyq_fadeIn\">suatu <\/span><span class=\"BZ_Pyq_fadeIn\">badan <\/span><span class=\"BZ_Pyq_fadeIn\">usaha<\/span><\/strong> <span class=\"BZ_Pyq_fadeIn\">dalam <\/span><span class=\"BZ_Pyq_fadeIn\">satu <\/span><span class=\"BZ_Pyq_fadeIn\">tahun <\/span><span class=\"BZ_Pyq_fadeIn\">pajak.<\/span><\/p>\n<p data-start=\"1537\" data-end=\"1566\"><span class=\"BZ_Pyq_fadeIn\">Badan <\/span><span class=\"BZ_Pyq_fadeIn\">yang <\/span><span class=\"BZ_Pyq_fadeIn\">dimaksud <\/span><span class=\"BZ_Pyq_fadeIn\">meliputi:<\/span><\/p>\n<ul data-start=\"1568\" data-end=\"1722\">\n<li data-section-id=\"119zzmw\" data-start=\"1568\" data-end=\"1593\">\n<p data-start=\"1570\" data-end=\"1593\"><span class=\"BZ_Pyq_fadeIn\">Perseroan <\/span><span class=\"BZ_Pyq_fadeIn\">Terbatas (<\/span><span class=\"BZ_Pyq_fadeIn\">PT)<\/span><\/p>\n<\/li>\n<li data-section-id=\"sq454n\" data-start=\"1594\" data-end=\"1627\">\n<p data-start=\"1596\" data-end=\"1627\"><span class=\"BZ_Pyq_fadeIn\">Commanditaire <\/span><span class=\"BZ_Pyq_fadeIn\">Vennootschap (<\/span><span class=\"BZ_Pyq_fadeIn\">CV)<\/span><\/p>\n<\/li>\n<li data-section-id=\"170r8mx\" data-start=\"1628\" data-end=\"1635\">\n<p data-start=\"1630\" data-end=\"1635\"><span class=\"BZ_Pyq_fadeIn\">Firma<\/span><\/p>\n<\/li>\n<li data-section-id=\"jghno0\" data-start=\"1636\" data-end=\"1646\">\n<p data-start=\"1638\" data-end=\"1646\"><span class=\"BZ_Pyq_fadeIn\">Koperasi<\/span><\/p>\n<\/li>\n<li data-section-id=\"h3q9hf\" data-start=\"1647\" data-end=\"1663\">\n<p data-start=\"1649\" data-end=\"1663\"><span class=\"BZ_Pyq_fadeIn\">BUMN <\/span><span class=\"BZ_Pyq_fadeIn\">atau <\/span><span class=\"BZ_Pyq_fadeIn\">BUMD<\/span><\/p>\n<\/li>\n<li data-section-id=\"4zo384\" data-start=\"1664\" data-end=\"1673\">\n<p data-start=\"1666\" data-end=\"1673\"><span class=\"BZ_Pyq_fadeIn\">Yayasan<\/span><\/p>\n<\/li>\n<li data-section-id=\"1es8jgx\" data-start=\"1674\" data-end=\"1722\">\n<p data-start=\"1676\" data-end=\"1722\"><span class=\"BZ_Pyq_fadeIn\">Organisasi <\/span><span class=\"BZ_Pyq_fadeIn\">lainnya <\/span><span class=\"BZ_Pyq_fadeIn\">yang <\/span><span class=\"BZ_Pyq_fadeIn\">memperoleh <\/span><span class=\"BZ_Pyq_fadeIn\">penghasilan<\/span><\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1724\" data-end=\"1847\"><span class=\"BZ_Pyq_fadeIn\">Dengan <\/span><span class=\"BZ_Pyq_fadeIn\">kata <\/span><span class=\"BZ_Pyq_fadeIn\">lain, <\/span><strong data-start=\"1742\" data-end=\"1847\"><span class=\"BZ_Pyq_fadeIn\">setiap <\/span><span class=\"BZ_Pyq_fadeIn\">badan <\/span><span class=\"BZ_Pyq_fadeIn\">usaha <\/span><span class=\"BZ_Pyq_fadeIn\">yang <\/span><span class=\"BZ_Pyq_fadeIn\">menghasilkan <\/span><span class=\"BZ_Pyq_fadeIn\">keuntungan <\/span><span class=\"BZ_Pyq_fadeIn\">wajib <\/span><span class=\"BZ_Pyq_fadeIn\">membayar <\/span><span class=\"BZ_Pyq_fadeIn\">Pajak <\/span><span class=\"BZ_Pyq_fadeIn\">Penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">Badan <\/span><span class=\"BZ_Pyq_fadeIn\">kepada <\/span><span class=\"BZ_Pyq_fadeIn\">negara.<\/span><\/strong><\/p>\n<hr data-start=\"1849\" data-end=\"1852\" \/>\n<h1 data-section-id=\"1ttdoew\" data-start=\"1854\" data-end=\"1891\"><span class=\"ez-toc-section\" id=\"Dasar_Hukum_Pajak_Penghasilan_Badan\"><\/span><span class=\"BZ_Pyq_fadeIn\">Dasar <\/span><span class=\"BZ_Pyq_fadeIn\">Hukum <\/span><span class=\"BZ_Pyq_fadeIn\">Pajak <\/span><span class=\"BZ_Pyq_fadeIn\">Penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">Badan<\/span><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p data-start=\"1893\" data-end=\"1974\"><span class=\"BZ_Pyq_fadeIn\">Beberapa <\/span><span class=\"BZ_Pyq_fadeIn\">regulasi <\/span><span class=\"BZ_Pyq_fadeIn\">yang <\/span><span class=\"BZ_Pyq_fadeIn\">mengatur <\/span><span class=\"BZ_Pyq_fadeIn\">Pajak <\/span><span class=\"BZ_Pyq_fadeIn\">Penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">Badan <\/span><span class=\"BZ_Pyq_fadeIn\">di <\/span><span class=\"BZ_Pyq_fadeIn\">Indonesia <\/span><span class=\"BZ_Pyq_fadeIn\">antara <\/span><span class=\"BZ_Pyq_fadeIn\">lain:<\/span><\/p>\n<ol data-start=\"1976\" data-end=\"2151\">\n<li data-section-id=\"1i2owf7\" data-start=\"1976\" data-end=\"2019\">\n<p data-start=\"1979\" data-end=\"2019\"><span class=\"BZ_Pyq_fadeIn\">Undang-<\/span><span class=\"BZ_Pyq_fadeIn\">Undang <\/span><span class=\"BZ_Pyq_fadeIn\">Pajak <\/span><span class=\"BZ_Pyq_fadeIn\">Penghasilan (<\/span><span class=\"BZ_Pyq_fadeIn\">UU <\/span><span class=\"BZ_Pyq_fadeIn\">PPh)<\/span><\/p>\n<\/li>\n<li data-section-id=\"1rir4h8\" data-start=\"2020\" data-end=\"2056\">\n<p data-start=\"2023\" data-end=\"2056\"><span class=\"BZ_Pyq_fadeIn\">Undang-<\/span><span class=\"BZ_Pyq_fadeIn\">Undang <\/span><span class=\"BZ_Pyq_fadeIn\">Nomor <\/span><span class=\"BZ_Pyq_fadeIn\">36 <\/span><span class=\"BZ_Pyq_fadeIn\">Tahun <\/span><span class=\"BZ_Pyq_fadeIn\">2008<\/span><\/p>\n<\/li>\n<li data-section-id=\"h9sujt\" data-start=\"2057\" data-end=\"2112\">\n<p data-start=\"2060\" data-end=\"2112\"><span class=\"BZ_Pyq_fadeIn\">Undang-<\/span><span class=\"BZ_Pyq_fadeIn\">Undang <\/span><span class=\"BZ_Pyq_fadeIn\">Harmonisasi <\/span><span class=\"BZ_Pyq_fadeIn\">Peraturan <\/span><span class=\"BZ_Pyq_fadeIn\">Perpajakan (<\/span><span class=\"BZ_Pyq_fadeIn\">HPP)<\/span><\/p>\n<\/li>\n<li data-section-id=\"9i7nly\" data-start=\"2113\" data-end=\"2151\">\n<p data-start=\"2116\" data-end=\"2151\"><span class=\"BZ_Pyq_fadeIn\">Peraturan <\/span><span class=\"BZ_Pyq_fadeIn\">Direktorat <\/span><span class=\"BZ_Pyq_fadeIn\">Jenderal <\/span><span class=\"BZ_Pyq_fadeIn\">Pajak<\/span><\/p>\n<\/li>\n<\/ol>\n<p data-start=\"2153\" data-end=\"2292\"><span class=\"BZ_Pyq_fadeIn\">Aturan <\/span><span class=\"BZ_Pyq_fadeIn\">ini <\/span><span class=\"BZ_Pyq_fadeIn\">menjadi <\/span><span class=\"BZ_Pyq_fadeIn\">dasar <\/span><span class=\"BZ_Pyq_fadeIn\">dalam <\/span><span class=\"BZ_Pyq_fadeIn\">menentukan <\/span><span class=\"BZ_Pyq_fadeIn\">tarif <\/span><span class=\"BZ_Pyq_fadeIn\">pajak, <\/span><span class=\"BZ_Pyq_fadeIn\">mekanisme <\/span><span class=\"BZ_Pyq_fadeIn\">pelaporan, <\/span><span class=\"BZ_Pyq_fadeIn\">hingga <\/span><span class=\"BZ_Pyq_fadeIn\">perhitungan <\/span><span class=\"BZ_Pyq_fadeIn\">pajak <\/span><span class=\"BZ_Pyq_fadeIn\">yang <\/span><span class=\"BZ_Pyq_fadeIn\">harus <\/span><span class=\"BZ_Pyq_fadeIn\">dibayarkan <\/span><span class=\"BZ_Pyq_fadeIn\">oleh <\/span><span class=\"BZ_Pyq_fadeIn\">perusahaan.<\/span><\/p>\n<p data-start=\"2153\" data-end=\"2292\">\n<p data-start=\"2153\" data-end=\"2292\"><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=\"\" 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<hr data-start=\"2294\" data-end=\"2297\" \/>\n<h1 data-section-id=\"4h2zy4\" data-start=\"2299\" data-end=\"2338\"><span class=\"ez-toc-section\" id=\"Tarif_Pajak_Penghasilan_Badan_Terbaru\"><\/span><span class=\"BZ_Pyq_fadeIn\">Tarif <\/span><span class=\"BZ_Pyq_fadeIn\">Pajak <\/span><span class=\"BZ_Pyq_fadeIn\">Penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">Badan <\/span><span class=\"BZ_Pyq_fadeIn\">Terbaru<\/span><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p data-start=\"2340\" data-end=\"2404\"><span class=\"BZ_Pyq_fadeIn\">Tarif <\/span><span class=\"BZ_Pyq_fadeIn\">umum <\/span><span class=\"BZ_Pyq_fadeIn\">Pajak <\/span><span class=\"BZ_Pyq_fadeIn\">Penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">Badan <\/span><span class=\"BZ_Pyq_fadeIn\">di <\/span><span class=\"BZ_Pyq_fadeIn\">Indonesia <\/span><span class=\"BZ_Pyq_fadeIn\">saat <\/span><span class=\"BZ_Pyq_fadeIn\">ini <\/span><span class=\"BZ_Pyq_fadeIn\">adalah:<\/span><\/p>\n<p data-start=\"2406\" data-end=\"2448\"><strong data-start=\"2406\" data-end=\"2448\"><span class=\"BZ_Pyq_fadeIn\">22% <\/span><span class=\"BZ_Pyq_fadeIn\">dari <\/span><span class=\"BZ_Pyq_fadeIn\">Penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">Kena <\/span><span class=\"BZ_Pyq_fadeIn\">Pajak (<\/span><span class=\"BZ_Pyq_fadeIn\">PKP).<\/span><\/strong><\/p>\n<p data-start=\"2450\" data-end=\"2500\"><span class=\"BZ_Pyq_fadeIn\">Namun, <\/span><span class=\"BZ_Pyq_fadeIn\">terdapat <\/span><span class=\"BZ_Pyq_fadeIn\">beberapa <\/span><span class=\"BZ_Pyq_fadeIn\">ketentuan <\/span><span class=\"BZ_Pyq_fadeIn\">khusus <\/span><span class=\"BZ_Pyq_fadeIn\">seperti:<\/span><\/p>\n<h3 data-section-id=\"15tuama\" data-start=\"2502\" data-end=\"2521\"><span class=\"ez-toc-section\" id=\"1_Tarif_Normal\"><\/span><span class=\"BZ_Pyq_fadeIn\">1. <\/span><span class=\"BZ_Pyq_fadeIn\">Tarif <\/span><span class=\"BZ_Pyq_fadeIn\">Normal<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"2523\" data-end=\"2548\"><span class=\"BZ_Pyq_fadeIn\">Tarif <\/span><span class=\"BZ_Pyq_fadeIn\">PPh <\/span><span class=\"BZ_Pyq_fadeIn\">Badan = <\/span><strong data-start=\"2541\" data-end=\"2548\"><span class=\"BZ_Pyq_fadeIn\">22%<\/span><\/strong><\/p>\n<p data-start=\"2550\" data-end=\"2613\"><span class=\"BZ_Pyq_fadeIn\">Tarif <\/span><span class=\"BZ_Pyq_fadeIn\">ini <\/span><span class=\"BZ_Pyq_fadeIn\">berlaku <\/span><span class=\"BZ_Pyq_fadeIn\">untuk <\/span><span class=\"BZ_Pyq_fadeIn\">sebagian <\/span><span class=\"BZ_Pyq_fadeIn\">besar <\/span><span class=\"BZ_Pyq_fadeIn\">perusahaan <\/span><span class=\"BZ_Pyq_fadeIn\">di <\/span><span class=\"BZ_Pyq_fadeIn\">Indonesia.<\/span><\/p>\n<hr data-start=\"2615\" data-end=\"2618\" \/>\n<h3 data-section-id=\"9k6kx8\" data-start=\"2620\" data-end=\"2659\"><span class=\"ez-toc-section\" id=\"2_Tarif_untuk_Perusahaan_Go_Public\"><\/span><span class=\"BZ_Pyq_fadeIn\">2. <\/span><span class=\"BZ_Pyq_fadeIn\">Tarif <\/span><span class=\"BZ_Pyq_fadeIn\">untuk <\/span><span class=\"BZ_Pyq_fadeIn\">Perusahaan <\/span><span class=\"BZ_Pyq_fadeIn\">Go <\/span><span class=\"BZ_Pyq_fadeIn\">Public<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"2661\" data-end=\"2774\"><span class=\"BZ_Pyq_fadeIn\">Perusahaan <\/span><span class=\"BZ_Pyq_fadeIn\">terbuka <\/span><span class=\"BZ_Pyq_fadeIn\">yang <\/span><span class=\"BZ_Pyq_fadeIn\">minimal <\/span><strong data-start=\"2693\" data-end=\"2733\"><span class=\"BZ_Pyq_fadeIn\">40% <\/span><span class=\"BZ_Pyq_fadeIn\">sahamnya <\/span><span class=\"BZ_Pyq_fadeIn\">diperdagangkan <\/span><span class=\"BZ_Pyq_fadeIn\">di <\/span><span class=\"BZ_Pyq_fadeIn\">bursa<\/span><\/strong> <span class=\"BZ_Pyq_fadeIn\">bisa <\/span><span class=\"BZ_Pyq_fadeIn\">mendapatkan <\/span><span class=\"BZ_Pyq_fadeIn\">potongan <\/span><span class=\"BZ_Pyq_fadeIn\">tarif <\/span><span class=\"BZ_Pyq_fadeIn\">sebesar:<\/span><\/p>\n<p data-start=\"2776\" data-end=\"2813\"><strong data-start=\"2776\" data-end=\"2813\"><span class=\"BZ_Pyq_fadeIn\">3% <\/span><span class=\"BZ_Pyq_fadeIn\">lebih <\/span><span class=\"BZ_Pyq_fadeIn\">rendah <\/span><span class=\"BZ_Pyq_fadeIn\">dari <\/span><span class=\"BZ_Pyq_fadeIn\">tarif <\/span><span class=\"BZ_Pyq_fadeIn\">normal<\/span><\/strong><\/p>\n<p data-start=\"2815\" data-end=\"2841\"><span class=\"BZ_Pyq_fadeIn\">Sehingga <\/span><span class=\"BZ_Pyq_fadeIn\">tarifnya <\/span><span class=\"BZ_Pyq_fadeIn\">menjadi:<\/span><\/p>\n<p data-start=\"2843\" data-end=\"2850\"><strong data-start=\"2843\" data-end=\"2850\"><span class=\"BZ_Pyq_fadeIn\">19%<\/span><\/strong><\/p>\n<hr data-start=\"2852\" data-end=\"2855\" \/>\n<h3 data-section-id=\"vn7j8l\" data-start=\"2857\" data-end=\"2880\"><span class=\"ez-toc-section\" id=\"3_Tarif_UMKM_Badan\"><\/span><span class=\"BZ_Pyq_fadeIn\">3. <\/span><span class=\"BZ_Pyq_fadeIn\">Tarif <\/span><span class=\"BZ_Pyq_fadeIn\">UMKM <\/span><span class=\"BZ_Pyq_fadeIn\">Badan<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"2882\" data-end=\"2985\"><span class=\"BZ_Pyq_fadeIn\">Bagi <\/span><span class=\"BZ_Pyq_fadeIn\">badan <\/span><span class=\"BZ_Pyq_fadeIn\">usaha <\/span><span class=\"BZ_Pyq_fadeIn\">dengan <\/span><strong data-start=\"2906\" data-end=\"2947\"><span class=\"BZ_Pyq_fadeIn\">omzet <\/span><span class=\"BZ_Pyq_fadeIn\">di <\/span><span class=\"BZ_Pyq_fadeIn\">bawah <\/span><span class=\"BZ_Pyq_fadeIn\">Rp4,8 <\/span><span class=\"BZ_Pyq_fadeIn\">miliar <\/span><span class=\"BZ_Pyq_fadeIn\">per <\/span><span class=\"BZ_Pyq_fadeIn\">tahun<\/span><\/strong><span class=\"BZ_Pyq_fadeIn\">, <\/span><span class=\"BZ_Pyq_fadeIn\">dapat <\/span><span class=\"BZ_Pyq_fadeIn\">menggunakan <\/span><span class=\"BZ_Pyq_fadeIn\">skema <\/span><span class=\"BZ_Pyq_fadeIn\">pajak <\/span><span class=\"BZ_Pyq_fadeIn\">final:<\/span><\/p>\n<p data-start=\"2987\" data-end=\"3006\"><strong data-start=\"2987\" data-end=\"3006\"><span class=\"BZ_Pyq_fadeIn\">0,5% <\/span><span class=\"BZ_Pyq_fadeIn\">dari <\/span><span class=\"BZ_Pyq_fadeIn\">omzet<\/span><\/strong><\/p>\n<p data-start=\"3008\" data-end=\"3066\"><span class=\"BZ_Pyq_fadeIn\">Namun, <\/span><span class=\"BZ_Pyq_fadeIn\">skema <\/span><span class=\"BZ_Pyq_fadeIn\">ini <\/span><span class=\"BZ_Pyq_fadeIn\">memiliki <\/span><span class=\"BZ_Pyq_fadeIn\">batas <\/span><span class=\"BZ_Pyq_fadeIn\">waktu <\/span><span class=\"BZ_Pyq_fadeIn\">penggunaan <\/span><span class=\"BZ_Pyq_fadeIn\">tertentu.<\/span><\/p>\n<hr data-start=\"3068\" data-end=\"3071\" \/>\n<h1 data-section-id=\"14r6hrh\" data-start=\"3073\" data-end=\"3124\"><span class=\"ez-toc-section\" id=\"Komponen_dalam_Menghitung_Pajak_Penghasilan_Badan\"><\/span><span class=\"BZ_Pyq_fadeIn\">Komponen <\/span><span class=\"BZ_Pyq_fadeIn\">dalam <\/span><span class=\"BZ_Pyq_fadeIn\">Menghitung <\/span><span class=\"BZ_Pyq_fadeIn\">Pajak <\/span><span class=\"BZ_Pyq_fadeIn\">Penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">Badan<\/span><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p><img decoding=\"async\" class=\"aligncenter size-large wp-image-3487\" src=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/03\/Salinan-dari-Personal-BRanding-83-1024x536.jpg\" alt=\"\" width=\"735\" height=\"385\" srcset=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/03\/Salinan-dari-Personal-BRanding-83-1024x536.jpg 1024w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/03\/Salinan-dari-Personal-BRanding-83-300x157.jpg 300w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/03\/Salinan-dari-Personal-BRanding-83-768x402.jpg 768w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/03\/Salinan-dari-Personal-BRanding-83.jpg 1200w\" sizes=\"(max-width: 735px) 100vw, 735px\" \/><\/p>\n<p data-start=\"3126\" data-end=\"3203\"><span class=\"BZ_Pyq_fadeIn\">Sebelum <\/span><span class=\"BZ_Pyq_fadeIn\">menghitung <\/span><span class=\"BZ_Pyq_fadeIn\">pajak, <\/span><span class=\"BZ_Pyq_fadeIn\">ada <\/span><span class=\"BZ_Pyq_fadeIn\">beberapa <\/span><span class=\"BZ_Pyq_fadeIn\">komponen <\/span><span class=\"BZ_Pyq_fadeIn\">penting <\/span><span class=\"BZ_Pyq_fadeIn\">yang <\/span><span class=\"BZ_Pyq_fadeIn\">harus <\/span><span class=\"BZ_Pyq_fadeIn\">diketahui.<\/span><\/p>\n<h2 data-section-id=\"1rzitig\" data-start=\"3205\" data-end=\"3228\"><span class=\"ez-toc-section\" id=\"1_Penghasilan_Bruto\"><\/span><span class=\"BZ_Pyq_fadeIn\">1. <\/span><span class=\"BZ_Pyq_fadeIn\">Penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">Bruto<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"3230\" data-end=\"3309\"><span class=\"BZ_Pyq_fadeIn\">Penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">bruto <\/span><span class=\"BZ_Pyq_fadeIn\">adalah <\/span><span class=\"BZ_Pyq_fadeIn\">seluruh <\/span><span class=\"BZ_Pyq_fadeIn\">pendapatan <\/span><span class=\"BZ_Pyq_fadeIn\">perusahaan <\/span><span class=\"BZ_Pyq_fadeIn\">sebelum <\/span><span class=\"BZ_Pyq_fadeIn\">dikurangi <\/span><span class=\"BZ_Pyq_fadeIn\">biaya.<\/span><\/p>\n<p data-start=\"3311\" data-end=\"3321\"><span class=\"BZ_Pyq_fadeIn\">Contohnya:<\/span><\/p>\n<ul data-start=\"3323\" data-end=\"3417\">\n<li data-section-id=\"3k341l\" data-start=\"3323\" data-end=\"3341\">\n<p data-start=\"3325\" data-end=\"3341\"><span class=\"BZ_Pyq_fadeIn\">Penjualan <\/span><span class=\"BZ_Pyq_fadeIn\">produk<\/span><\/p>\n<\/li>\n<li data-section-id=\"nwrejp\" data-start=\"3342\" data-end=\"3359\">\n<p data-start=\"3344\" data-end=\"3359\"><span class=\"BZ_Pyq_fadeIn\">Pendapatan <\/span><span class=\"BZ_Pyq_fadeIn\">jasa<\/span><\/p>\n<\/li>\n<li data-section-id=\"7u3xib\" data-start=\"3360\" data-end=\"3378\">\n<p data-start=\"3362\" data-end=\"3378\"><span class=\"BZ_Pyq_fadeIn\">Pendapatan <\/span><span class=\"BZ_Pyq_fadeIn\">bunga<\/span><\/p>\n<\/li>\n<li data-section-id=\"nwqgt8\" data-start=\"3379\" data-end=\"3396\">\n<p data-start=\"3381\" data-end=\"3396\"><span class=\"BZ_Pyq_fadeIn\">Pendapatan <\/span><span class=\"BZ_Pyq_fadeIn\">sewa<\/span><\/p>\n<\/li>\n<li data-section-id=\"j41sti\" data-start=\"3397\" data-end=\"3417\">\n<p data-start=\"3399\" data-end=\"3417\"><span class=\"BZ_Pyq_fadeIn\">Keuntungan <\/span><span class=\"BZ_Pyq_fadeIn\">lainnya<\/span><\/p>\n<\/li>\n<\/ul>\n<hr data-start=\"3419\" data-end=\"3422\" \/>\n<h2 data-section-id=\"1uuibx3\" data-start=\"3424\" data-end=\"3458\"><span class=\"ez-toc-section\" id=\"2_Biaya_yang_Dapat_Dikurangkan\"><\/span><span class=\"BZ_Pyq_fadeIn\">2. <\/span><span class=\"BZ_Pyq_fadeIn\">Biaya <\/span><span class=\"BZ_Pyq_fadeIn\">yang <\/span><span class=\"BZ_Pyq_fadeIn\">Dapat <\/span><span class=\"BZ_Pyq_fadeIn\">Dikurangkan<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"3460\" data-end=\"3560\"><span class=\"BZ_Pyq_fadeIn\">Dalam <\/span><span class=\"BZ_Pyq_fadeIn\">perhitungan <\/span><span class=\"BZ_Pyq_fadeIn\">pajak, <\/span><span class=\"BZ_Pyq_fadeIn\">perusahaan <\/span><span class=\"BZ_Pyq_fadeIn\">dapat <\/span><span class=\"BZ_Pyq_fadeIn\">mengurangi <\/span><span class=\"BZ_Pyq_fadeIn\">beberapa <\/span><span class=\"BZ_Pyq_fadeIn\">biaya <\/span><span class=\"BZ_Pyq_fadeIn\">dari <\/span><span class=\"BZ_Pyq_fadeIn\">penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">bruto, <\/span><span class=\"BZ_Pyq_fadeIn\">seperti:<\/span><\/p>\n<ul data-start=\"3562\" data-end=\"3670\">\n<li data-section-id=\"1or3zd1\" data-start=\"3562\" data-end=\"3581\">\n<p data-start=\"3564\" data-end=\"3581\"><span class=\"BZ_Pyq_fadeIn\">Biaya <\/span><span class=\"BZ_Pyq_fadeIn\">operasional<\/span><\/p>\n<\/li>\n<li data-section-id=\"1smzd79\" data-start=\"3582\" data-end=\"3597\">\n<p data-start=\"3584\" data-end=\"3597\"><span class=\"BZ_Pyq_fadeIn\">Gaji <\/span><span class=\"BZ_Pyq_fadeIn\">karyawan<\/span><\/p>\n<\/li>\n<li data-section-id=\"14picre\" data-start=\"3598\" data-end=\"3610\">\n<p data-start=\"3600\" data-end=\"3610\"><span class=\"BZ_Pyq_fadeIn\">Biaya <\/span><span class=\"BZ_Pyq_fadeIn\">sewa<\/span><\/p>\n<\/li>\n<li data-section-id=\"uju3l8\" data-start=\"3611\" data-end=\"3628\">\n<p data-start=\"3613\" data-end=\"3628\"><span class=\"BZ_Pyq_fadeIn\">Biaya <\/span><span class=\"BZ_Pyq_fadeIn\">pemasaran<\/span><\/p>\n<\/li>\n<li data-section-id=\"1f5iiux\" data-start=\"3629\" data-end=\"3652\">\n<p data-start=\"3631\" data-end=\"3652\"><span class=\"BZ_Pyq_fadeIn\">Biaya <\/span><span class=\"BZ_Pyq_fadeIn\">listrik <\/span><span class=\"BZ_Pyq_fadeIn\">dan <\/span><span class=\"BZ_Pyq_fadeIn\">air<\/span><\/p>\n<\/li>\n<li data-section-id=\"tsdtkx\" data-start=\"3653\" data-end=\"3670\">\n<p data-start=\"3655\" data-end=\"3670\"><span class=\"BZ_Pyq_fadeIn\">Penyusutan <\/span><span class=\"BZ_Pyq_fadeIn\">aset<\/span><\/p>\n<\/li>\n<\/ul>\n<p data-start=\"3672\" data-end=\"3744\"><span class=\"BZ_Pyq_fadeIn\">Biaya-<\/span><span class=\"BZ_Pyq_fadeIn\">biaya <\/span><span class=\"BZ_Pyq_fadeIn\">ini <\/span><span class=\"BZ_Pyq_fadeIn\">disebut <\/span><span class=\"BZ_Pyq_fadeIn\">sebagai <\/span><strong data-start=\"3704\" data-end=\"3743\"><span class=\"BZ_Pyq_fadeIn\">biaya <\/span><span class=\"BZ_Pyq_fadeIn\">fiskal <\/span><span class=\"BZ_Pyq_fadeIn\">yang <\/span><span class=\"BZ_Pyq_fadeIn\">dapat <\/span><span class=\"BZ_Pyq_fadeIn\">dikurangkan<\/span><\/strong><span class=\"BZ_Pyq_fadeIn\">.<\/span><\/p>\n<hr data-start=\"3746\" data-end=\"3749\" \/>\n<h2 data-section-id=\"1030p0u\" data-start=\"3751\" data-end=\"3785\"><span class=\"ez-toc-section\" id=\"3_Penghasilan_Kena_Pajak_PKP\"><\/span><span class=\"BZ_Pyq_fadeIn\">3. <\/span><span class=\"BZ_Pyq_fadeIn\">Penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">Kena <\/span><span class=\"BZ_Pyq_fadeIn\">Pajak (<\/span><span class=\"BZ_Pyq_fadeIn\">PKP)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"3787\" data-end=\"3873\"><span class=\"BZ_Pyq_fadeIn\">Penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">Kena <\/span><span class=\"BZ_Pyq_fadeIn\">Pajak <\/span><span class=\"BZ_Pyq_fadeIn\">merupakan <\/span><span class=\"BZ_Pyq_fadeIn\">dasar <\/span><span class=\"BZ_Pyq_fadeIn\">utama <\/span><span class=\"BZ_Pyq_fadeIn\">dalam <\/span><span class=\"BZ_Pyq_fadeIn\">menghitung <\/span><span class=\"BZ_Pyq_fadeIn\">Pajak <\/span><span class=\"BZ_Pyq_fadeIn\">Penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">Badan.<\/span><\/p>\n<p data-start=\"3875\" data-end=\"3884\"><span class=\"BZ_Pyq_fadeIn\">Rumusnya:<\/span><\/p>\n<p data-start=\"3886\" data-end=\"3945\"><strong data-start=\"3886\" data-end=\"3945\"><span class=\"BZ_Pyq_fadeIn\">PKP = <\/span><span class=\"BZ_Pyq_fadeIn\">Penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">Neto \u2013 <\/span><span class=\"BZ_Pyq_fadeIn\">Kompensasi <\/span><span class=\"BZ_Pyq_fadeIn\">Kerugian (<\/span><span class=\"BZ_Pyq_fadeIn\">jika <\/span><span class=\"BZ_Pyq_fadeIn\">ada)<\/span><\/strong><\/p>\n<hr data-start=\"3947\" data-end=\"3950\" \/>\n<h1 data-section-id=\"17ftava\" data-start=\"3952\" data-end=\"3999\"><span class=\"ez-toc-section\" id=\"Rumus_Cara_Menghitung_Pajak_Penghasilan_Badan\"><\/span><span class=\"BZ_Pyq_fadeIn\">Rumus <\/span><span class=\"BZ_Pyq_fadeIn\">Cara <\/span><span class=\"BZ_Pyq_fadeIn\">Menghitung <\/span><span class=\"BZ_Pyq_fadeIn\">Pajak <\/span><span class=\"BZ_Pyq_fadeIn\">Penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">Badan<\/span><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p data-start=\"4001\" data-end=\"4048\"><span class=\"BZ_Pyq_fadeIn\">Secara <\/span><span class=\"BZ_Pyq_fadeIn\">umum, <\/span><span class=\"BZ_Pyq_fadeIn\">rumus <\/span><span class=\"BZ_Pyq_fadeIn\">menghitung <\/span><span class=\"BZ_Pyq_fadeIn\">PPh <\/span><span class=\"BZ_Pyq_fadeIn\">Badan <\/span><span class=\"BZ_Pyq_fadeIn\">adalah:<\/span><\/p>\n<p data-start=\"4050\" data-end=\"4102\"><strong data-start=\"4050\" data-end=\"4102\"><span class=\"BZ_Pyq_fadeIn\">PPh <\/span><span class=\"BZ_Pyq_fadeIn\">Badan = <\/span><span class=\"BZ_Pyq_fadeIn\">Tarif <\/span><span class=\"BZ_Pyq_fadeIn\">Pajak \u00d7 <\/span><span class=\"BZ_Pyq_fadeIn\">Penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">Kena <\/span><span class=\"BZ_Pyq_fadeIn\">Pajak<\/span><\/strong><\/p>\n<p data-start=\"4104\" data-end=\"4134\"><span class=\"BZ_Pyq_fadeIn\">Jika <\/span><span class=\"BZ_Pyq_fadeIn\">menggunakan <\/span><span class=\"BZ_Pyq_fadeIn\">tarif <\/span><span class=\"BZ_Pyq_fadeIn\">normal:<\/span><\/p>\n<p data-start=\"4136\" data-end=\"4161\"><strong data-start=\"4136\" data-end=\"4161\"><span class=\"BZ_Pyq_fadeIn\">PPh <\/span><span class=\"BZ_Pyq_fadeIn\">Badan = <\/span><span class=\"BZ_Pyq_fadeIn\">22% \u00d7 <\/span><span class=\"BZ_Pyq_fadeIn\">PKP<\/span><\/strong><\/p>\n<hr data-start=\"4163\" data-end=\"4166\" \/>\n<h1 data-section-id=\"kfoxfa\" data-start=\"4168\" data-end=\"4220\"><span class=\"ez-toc-section\" id=\"Langkah-Langkah_Menghitung_Pajak_Penghasilan_Badan\"><\/span><span class=\"BZ_Pyq_fadeIn\">Langkah-<\/span><span class=\"BZ_Pyq_fadeIn\">Langkah <\/span><span class=\"BZ_Pyq_fadeIn\">Menghitung <\/span><span class=\"BZ_Pyq_fadeIn\">Pajak <\/span><span class=\"BZ_Pyq_fadeIn\">Penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">Badan<\/span><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p><img decoding=\"async\" class=\"aligncenter size-large wp-image-3488\" src=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/03\/Salinan-dari-Personal-BRanding-84-1024x536.jpg\" alt=\"\" width=\"735\" height=\"385\" srcset=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/03\/Salinan-dari-Personal-BRanding-84-1024x536.jpg 1024w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/03\/Salinan-dari-Personal-BRanding-84-300x157.jpg 300w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/03\/Salinan-dari-Personal-BRanding-84-768x402.jpg 768w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/03\/Salinan-dari-Personal-BRanding-84.jpg 1200w\" sizes=\"(max-width: 735px) 100vw, 735px\" \/><\/p>\n<p data-start=\"4222\" data-end=\"4286\"><span class=\"BZ_Pyq_fadeIn\">Berikut <\/span><span class=\"BZ_Pyq_fadeIn\">tahapan <\/span><span class=\"BZ_Pyq_fadeIn\">lengkap <\/span><span class=\"BZ_Pyq_fadeIn\">dalam <\/span><span class=\"BZ_Pyq_fadeIn\">melakukan <\/span><span class=\"BZ_Pyq_fadeIn\">perhitungan <\/span><span class=\"BZ_Pyq_fadeIn\">pajak <\/span><span class=\"BZ_Pyq_fadeIn\">badan.<\/span><\/p>\n<hr data-start=\"4288\" data-end=\"4291\" \/>\n<h2 data-section-id=\"164df1e\" data-start=\"4293\" data-end=\"4333\"><span class=\"ez-toc-section\" id=\"1_Menghitung_Total_Penghasilan_Bruto\"><\/span><span class=\"BZ_Pyq_fadeIn\">1. <\/span><span class=\"BZ_Pyq_fadeIn\">Menghitung <\/span><span class=\"BZ_Pyq_fadeIn\">Total <\/span><span class=\"BZ_Pyq_fadeIn\">Penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">Bruto<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"4335\" data-end=\"4424\"><span class=\"BZ_Pyq_fadeIn\">Langkah <\/span><span class=\"BZ_Pyq_fadeIn\">pertama <\/span><span class=\"BZ_Pyq_fadeIn\">adalah <\/span><span class=\"BZ_Pyq_fadeIn\">menjumlahkan <\/span><span class=\"BZ_Pyq_fadeIn\">seluruh <\/span><span class=\"BZ_Pyq_fadeIn\">pendapatan <\/span><span class=\"BZ_Pyq_fadeIn\">perusahaan <\/span><span class=\"BZ_Pyq_fadeIn\">dalam <\/span><span class=\"BZ_Pyq_fadeIn\">satu <\/span><span class=\"BZ_Pyq_fadeIn\">tahun <\/span><span class=\"BZ_Pyq_fadeIn\">pajak.<\/span><\/p>\n<p data-start=\"4426\" data-end=\"4433\"><span class=\"BZ_Pyq_fadeIn\">Contoh:<\/span><\/p>\n<p data-start=\"4435\" data-end=\"4505\"><span class=\"BZ_Pyq_fadeIn\">Penjualan <\/span><span class=\"BZ_Pyq_fadeIn\">produk = <\/span><span class=\"BZ_Pyq_fadeIn\">Rp2.000.000.000<\/span><br data-start=\"4469\" data-end=\"4472\" \/><span class=\"BZ_Pyq_fadeIn\">Pendapatan <\/span><span class=\"BZ_Pyq_fadeIn\">jasa = <\/span><span class=\"BZ_Pyq_fadeIn\">Rp500.000.000<\/span><\/p>\n<p data-start=\"4507\" data-end=\"4531\"><span class=\"BZ_Pyq_fadeIn\">Total <\/span><span class=\"BZ_Pyq_fadeIn\">penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">bruto:<\/span><\/p>\n<p data-start=\"4533\" data-end=\"4552\"><strong data-start=\"4533\" data-end=\"4552\"><span class=\"BZ_Pyq_fadeIn\">Rp2.500.000.000<\/span><\/strong><\/p>\n<hr data-start=\"4554\" data-end=\"4557\" \/>\n<h2 data-section-id=\"1ogeda\" data-start=\"4559\" data-end=\"4599\"><span class=\"ez-toc-section\" id=\"2_Menghitung_Total_Biaya_Operasional\"><\/span><span class=\"BZ_Pyq_fadeIn\">2. <\/span><span class=\"BZ_Pyq_fadeIn\">Menghitung <\/span><span class=\"BZ_Pyq_fadeIn\">Total <\/span><span class=\"BZ_Pyq_fadeIn\">Biaya <\/span><span class=\"BZ_Pyq_fadeIn\">Operasional<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"4601\" data-end=\"4652\"><span class=\"BZ_Pyq_fadeIn\">Kemudian <\/span><span class=\"BZ_Pyq_fadeIn\">hitung <\/span><span class=\"BZ_Pyq_fadeIn\">semua <\/span><span class=\"BZ_Pyq_fadeIn\">biaya <\/span><span class=\"BZ_Pyq_fadeIn\">yang <\/span><span class=\"BZ_Pyq_fadeIn\">dapat <\/span><span class=\"BZ_Pyq_fadeIn\">dikurangkan.<\/span><\/p>\n<p data-start=\"4654\" data-end=\"4667\"><span class=\"BZ_Pyq_fadeIn\">Contoh <\/span><span class=\"BZ_Pyq_fadeIn\">biaya:<\/span><\/p>\n<p data-start=\"4669\" data-end=\"4806\"><span class=\"BZ_Pyq_fadeIn\">Gaji <\/span><span class=\"BZ_Pyq_fadeIn\">karyawan = <\/span><span class=\"BZ_Pyq_fadeIn\">Rp600.000.000<\/span><br data-start=\"4698\" data-end=\"4701\" \/><span class=\"BZ_Pyq_fadeIn\">Biaya <\/span><span class=\"BZ_Pyq_fadeIn\">sewa <\/span><span class=\"BZ_Pyq_fadeIn\">kantor = <\/span><span class=\"BZ_Pyq_fadeIn\">Rp200.000.000<\/span><br data-start=\"4734\" data-end=\"4737\" \/><span class=\"BZ_Pyq_fadeIn\">Biaya <\/span><span class=\"BZ_Pyq_fadeIn\">operasional = <\/span><span class=\"BZ_Pyq_fadeIn\">Rp150.000.000<\/span><br data-start=\"4770\" data-end=\"4773\" \/><span class=\"BZ_Pyq_fadeIn\">Biaya <\/span><span class=\"BZ_Pyq_fadeIn\">pemasaran = <\/span><span class=\"BZ_Pyq_fadeIn\">Rp100.000.000<\/span><\/p>\n<p data-start=\"4808\" data-end=\"4820\"><span class=\"BZ_Pyq_fadeIn\">Total <\/span><span class=\"BZ_Pyq_fadeIn\">biaya:<\/span><\/p>\n<p data-start=\"4822\" data-end=\"4841\"><strong data-start=\"4822\" data-end=\"4841\"><span class=\"BZ_Pyq_fadeIn\">Rp1.050.000.000<\/span><\/strong><\/p>\n<hr data-start=\"4843\" data-end=\"4846\" \/>\n<h2 data-section-id=\"19fhrl8\" data-start=\"4848\" data-end=\"4881\"><span class=\"ez-toc-section\" id=\"3_Menghitung_Penghasilan_Neto\"><\/span><span class=\"BZ_Pyq_fadeIn\">3. <\/span><span class=\"BZ_Pyq_fadeIn\">Menghitung <\/span><span class=\"BZ_Pyq_fadeIn\">Penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">Neto<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"4883\" data-end=\"4922\"><span class=\"BZ_Pyq_fadeIn\">Penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">neto <\/span><span class=\"BZ_Pyq_fadeIn\">dihitung <\/span><span class=\"BZ_Pyq_fadeIn\">dengan <\/span><span class=\"BZ_Pyq_fadeIn\">rumus:<\/span><\/p>\n<p data-start=\"4924\" data-end=\"4968\"><span class=\"BZ_Pyq_fadeIn\">Penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">Neto = <\/span><span class=\"BZ_Pyq_fadeIn\">Penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">Bruto \u2013 <\/span><span class=\"BZ_Pyq_fadeIn\">Biaya<\/span><\/p>\n<p data-start=\"4970\" data-end=\"5003\"><span class=\"BZ_Pyq_fadeIn\">Rp2.500.000.000 \u2013 <\/span><span class=\"BZ_Pyq_fadeIn\">Rp1.050.000.000<\/span><\/p>\n<p data-start=\"5005\" data-end=\"5014\"><span class=\"BZ_Pyq_fadeIn\">Hasilnya:<\/span><\/p>\n<p data-start=\"5016\" data-end=\"5035\"><strong data-start=\"5016\" data-end=\"5035\"><span class=\"BZ_Pyq_fadeIn\">Rp1.450.000.000<\/span><\/strong><\/p>\n<hr data-start=\"5037\" data-end=\"5040\" \/>\n<h2 data-section-id=\"18evuu9\" data-start=\"5042\" data-end=\"5087\"><span class=\"ez-toc-section\" id=\"4_Menghitung_Penghasilan_Kena_Pajak_PKP\"><\/span><span class=\"BZ_Pyq_fadeIn\">4. <\/span><span class=\"BZ_Pyq_fadeIn\">Menghitung <\/span><span class=\"BZ_Pyq_fadeIn\">Penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">Kena <\/span><span class=\"BZ_Pyq_fadeIn\">Pajak (<\/span><span class=\"BZ_Pyq_fadeIn\">PKP)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"5089\" data-end=\"5130\"><span class=\"BZ_Pyq_fadeIn\">Jika <\/span><span class=\"BZ_Pyq_fadeIn\">tidak <\/span><span class=\"BZ_Pyq_fadeIn\">ada <\/span><span class=\"BZ_Pyq_fadeIn\">kompensasi <\/span><span class=\"BZ_Pyq_fadeIn\">kerugian, <\/span><span class=\"BZ_Pyq_fadeIn\">maka:<\/span><\/p>\n<p data-start=\"5132\" data-end=\"5153\"><span class=\"BZ_Pyq_fadeIn\">PKP = <\/span><span class=\"BZ_Pyq_fadeIn\">Rp1.450.000.000<\/span><\/p>\n<hr data-start=\"5155\" data-end=\"5158\" \/>\n<h2 data-section-id=\"1riphcz\" data-start=\"5160\" data-end=\"5200\"><span class=\"ez-toc-section\" id=\"5_Menghitung_Pajak_Penghasilan_Badan\"><\/span><span class=\"BZ_Pyq_fadeIn\">5. <\/span><span class=\"BZ_Pyq_fadeIn\">Menghitung <\/span><span class=\"BZ_Pyq_fadeIn\">Pajak <\/span><span class=\"BZ_Pyq_fadeIn\">Penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">Badan<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"5202\" data-end=\"5228\"><span class=\"BZ_Pyq_fadeIn\">Gunakan <\/span><span class=\"BZ_Pyq_fadeIn\">tarif <\/span><span class=\"BZ_Pyq_fadeIn\">pajak <\/span><span class=\"BZ_Pyq_fadeIn\">badan:<\/span><\/p>\n<p data-start=\"5230\" data-end=\"5263\"><span class=\"BZ_Pyq_fadeIn\">PPh <\/span><span class=\"BZ_Pyq_fadeIn\">Badan = <\/span><span class=\"BZ_Pyq_fadeIn\">22% \u00d7 <\/span><span class=\"BZ_Pyq_fadeIn\">Rp1.450.000.000<\/span><\/p>\n<p data-start=\"5265\" data-end=\"5274\"><span class=\"BZ_Pyq_fadeIn\">Hasilnya:<\/span><\/p>\n<p data-start=\"5276\" data-end=\"5293\"><strong data-start=\"5276\" data-end=\"5293\"><span class=\"BZ_Pyq_fadeIn\">Rp319.000.000<\/span><\/strong><\/p>\n<p data-start=\"5295\" data-end=\"5346\"><span class=\"BZ_Pyq_fadeIn\">Jadi <\/span><span class=\"BZ_Pyq_fadeIn\">pajak <\/span><span class=\"BZ_Pyq_fadeIn\">yang <\/span><span class=\"BZ_Pyq_fadeIn\">harus <\/span><span class=\"BZ_Pyq_fadeIn\">dibayarkan <\/span><span class=\"BZ_Pyq_fadeIn\">perusahaan <\/span><span class=\"BZ_Pyq_fadeIn\">adalah:<\/span><\/p>\n<p data-start=\"5348\" data-end=\"5362\"><strong data-start=\"5348\" data-end=\"5362\"><span class=\"BZ_Pyq_fadeIn\">Rp319 <\/span><span class=\"BZ_Pyq_fadeIn\">juta<\/span><\/strong><\/p>\n<hr data-start=\"5364\" data-end=\"5367\" \/>\n<h1 data-section-id=\"1f5x4gz\" data-start=\"5369\" data-end=\"5413\"><span class=\"ez-toc-section\" id=\"Contoh_Perhitungan_Pajak_Penghasilan_Badan\"><\/span><span class=\"BZ_Pyq_fadeIn\">Contoh <\/span><span class=\"BZ_Pyq_fadeIn\">Perhitungan <\/span><span class=\"BZ_Pyq_fadeIn\">Pajak <\/span><span class=\"BZ_Pyq_fadeIn\">Penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">Badan<\/span><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p data-start=\"5415\" data-end=\"5467\"><span class=\"BZ_Pyq_fadeIn\">Agar <\/span><span class=\"BZ_Pyq_fadeIn\">lebih <\/span><span class=\"BZ_Pyq_fadeIn\">mudah <\/span><span class=\"BZ_Pyq_fadeIn\">dipahami, <\/span><span class=\"BZ_Pyq_fadeIn\">berikut <\/span><span class=\"BZ_Pyq_fadeIn\">contoh <\/span><span class=\"BZ_Pyq_fadeIn\">sederhana.<\/span><\/p>\n<h3 data-section-id=\"51fyk0\" data-start=\"5469\" data-end=\"5488\"><span class=\"ez-toc-section\" id=\"Data_Perusahaan\"><\/span><span class=\"BZ_Pyq_fadeIn\">Data <\/span><span class=\"BZ_Pyq_fadeIn\">Perusahaan<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"5490\" data-end=\"5548\"><span class=\"BZ_Pyq_fadeIn\">PT <\/span><span class=\"BZ_Pyq_fadeIn\">Sejahtera <\/span><span class=\"BZ_Pyq_fadeIn\">Abadi <\/span><span class=\"BZ_Pyq_fadeIn\">memiliki <\/span><span class=\"BZ_Pyq_fadeIn\">data <\/span><span class=\"BZ_Pyq_fadeIn\">keuangan <\/span><span class=\"BZ_Pyq_fadeIn\">sebagai <\/span><span class=\"BZ_Pyq_fadeIn\">berikut:<\/span><\/p>\n<p data-start=\"5550\" data-end=\"5627\"><span class=\"BZ_Pyq_fadeIn\">Pendapatan <\/span><span class=\"BZ_Pyq_fadeIn\">penjualan: <\/span><span class=\"BZ_Pyq_fadeIn\">Rp3.000.000.000<\/span><br data-start=\"5587\" data-end=\"5590\" \/><span class=\"BZ_Pyq_fadeIn\">Pendapatan <\/span><span class=\"BZ_Pyq_fadeIn\">lain-<\/span><span class=\"BZ_Pyq_fadeIn\">lain: <\/span><span class=\"BZ_Pyq_fadeIn\">Rp200.000.000<\/span><\/p>\n<p data-start=\"5629\" data-end=\"5653\"><span class=\"BZ_Pyq_fadeIn\">Total <\/span><span class=\"BZ_Pyq_fadeIn\">penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">bruto:<\/span><\/p>\n<p data-start=\"5655\" data-end=\"5670\"><span class=\"BZ_Pyq_fadeIn\">Rp3.200.000.000<\/span><\/p>\n<p data-start=\"5672\" data-end=\"5690\"><span class=\"BZ_Pyq_fadeIn\">Biaya <\/span><span class=\"BZ_Pyq_fadeIn\">operasional:<\/span><\/p>\n<p data-start=\"5692\" data-end=\"5827\"><span class=\"BZ_Pyq_fadeIn\">Gaji <\/span><span class=\"BZ_Pyq_fadeIn\">karyawan = <\/span><span class=\"BZ_Pyq_fadeIn\">Rp900.000.000<\/span><br data-start=\"5721\" data-end=\"5724\" \/><span class=\"BZ_Pyq_fadeIn\">Sewa <\/span><span class=\"BZ_Pyq_fadeIn\">kantor = <\/span><span class=\"BZ_Pyq_fadeIn\">Rp300.000.000<\/span><br data-start=\"5751\" data-end=\"5754\" \/><span class=\"BZ_Pyq_fadeIn\">Biaya <\/span><span class=\"BZ_Pyq_fadeIn\">listrik <\/span><span class=\"BZ_Pyq_fadeIn\">dan <\/span><span class=\"BZ_Pyq_fadeIn\">air = <\/span><span class=\"BZ_Pyq_fadeIn\">Rp100.000.000<\/span><br data-start=\"5791\" data-end=\"5794\" \/><span class=\"BZ_Pyq_fadeIn\">Biaya <\/span><span class=\"BZ_Pyq_fadeIn\">pemasaran = <\/span><span class=\"BZ_Pyq_fadeIn\">Rp200.000.000<\/span><\/p>\n<p data-start=\"5829\" data-end=\"5841\"><span class=\"BZ_Pyq_fadeIn\">Total <\/span><span class=\"BZ_Pyq_fadeIn\">biaya:<\/span><\/p>\n<p data-start=\"5843\" data-end=\"5858\"><span class=\"BZ_Pyq_fadeIn\">Rp1.500.000.000<\/span><\/p>\n<hr data-start=\"5860\" data-end=\"5863\" \/>\n<h3 data-section-id=\"14bk5a9\" data-start=\"5865\" data-end=\"5888\"><span class=\"ez-toc-section\" id=\"Langkah_Perhitungan\"><\/span><span class=\"BZ_Pyq_fadeIn\">Langkah <\/span><span class=\"BZ_Pyq_fadeIn\">Perhitungan<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"5890\" data-end=\"5907\"><span class=\"BZ_Pyq_fadeIn\">Penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">neto:<\/span><\/p>\n<p data-start=\"5909\" data-end=\"5942\"><span class=\"BZ_Pyq_fadeIn\">Rp3.200.000.000 \u2013 <\/span><span class=\"BZ_Pyq_fadeIn\">Rp1.500.000.000<\/span><\/p>\n<p data-start=\"5944\" data-end=\"5961\"><span class=\"BZ_Pyq_fadeIn\">= <\/span><span class=\"BZ_Pyq_fadeIn\">Rp1.700.000.000<\/span><\/p>\n<hr data-start=\"5963\" data-end=\"5966\" \/>\n<h3 data-section-id=\"1kobagv\" data-start=\"5968\" data-end=\"5988\"><span class=\"ez-toc-section\" id=\"Menghitung_Pajak\"><\/span><span class=\"BZ_Pyq_fadeIn\">Menghitung <\/span><span class=\"BZ_Pyq_fadeIn\">Pajak<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"5990\" data-end=\"6023\"><span class=\"BZ_Pyq_fadeIn\">PPh <\/span><span class=\"BZ_Pyq_fadeIn\">Badan = <\/span><span class=\"BZ_Pyq_fadeIn\">22% \u00d7 <\/span><span class=\"BZ_Pyq_fadeIn\">Rp1.700.000.000<\/span><\/p>\n<p data-start=\"6025\" data-end=\"6044\"><span class=\"BZ_Pyq_fadeIn\">= <\/span><strong data-start=\"6027\" data-end=\"6044\"><span class=\"BZ_Pyq_fadeIn\">Rp374.000.000<\/span><\/strong><\/p>\n<p data-start=\"6046\" data-end=\"6102\"><span class=\"BZ_Pyq_fadeIn\">Jadi <\/span><span class=\"BZ_Pyq_fadeIn\">pajak <\/span><span class=\"BZ_Pyq_fadeIn\">yang <\/span><span class=\"BZ_Pyq_fadeIn\">harus <\/span><span class=\"BZ_Pyq_fadeIn\">dibayarkan <\/span><span class=\"BZ_Pyq_fadeIn\">oleh <\/span><span class=\"BZ_Pyq_fadeIn\">perusahaan <\/span><span class=\"BZ_Pyq_fadeIn\">adalah:<\/span><\/p>\n<p data-start=\"6104\" data-end=\"6118\"><strong data-start=\"6104\" data-end=\"6118\"><span class=\"BZ_Pyq_fadeIn\">Rp374 <\/span><span class=\"BZ_Pyq_fadeIn\">juta<\/span><\/strong><\/p>\n<hr data-start=\"6120\" data-end=\"6123\" \/>\n<h1 data-section-id=\"kg0zb5\" data-start=\"6125\" data-end=\"6176\"><span class=\"ez-toc-section\" id=\"Cara_Menghitung_Pajak_Badan_dengan_Fasilitas_UMKM\"><\/span><span class=\"BZ_Pyq_fadeIn\">Cara <\/span><span class=\"BZ_Pyq_fadeIn\">Menghitung <\/span><span class=\"BZ_Pyq_fadeIn\">Pajak <\/span><span class=\"BZ_Pyq_fadeIn\">Badan <\/span><span class=\"BZ_Pyq_fadeIn\">dengan <\/span><span class=\"BZ_Pyq_fadeIn\">Fasilitas <\/span><span class=\"BZ_Pyq_fadeIn\">UMKM<\/span><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p data-start=\"6178\" data-end=\"6277\"><span class=\"BZ_Pyq_fadeIn\">Jika <\/span><span class=\"BZ_Pyq_fadeIn\">perusahaan <\/span><span class=\"BZ_Pyq_fadeIn\">memiliki <\/span><span class=\"BZ_Pyq_fadeIn\">omzet <\/span><strong data-start=\"6209\" data-end=\"6234\"><span class=\"BZ_Pyq_fadeIn\">di <\/span><span class=\"BZ_Pyq_fadeIn\">bawah <\/span><span class=\"BZ_Pyq_fadeIn\">Rp4,8 <\/span><span class=\"BZ_Pyq_fadeIn\">miliar<\/span><\/strong><span class=\"BZ_Pyq_fadeIn\">, <\/span><span class=\"BZ_Pyq_fadeIn\">maka <\/span><span class=\"BZ_Pyq_fadeIn\">dapat <\/span><span class=\"BZ_Pyq_fadeIn\">menggunakan <\/span><span class=\"BZ_Pyq_fadeIn\">tarif <\/span><span class=\"BZ_Pyq_fadeIn\">pajak <\/span><span class=\"BZ_Pyq_fadeIn\">final.<\/span><\/p>\n<p data-start=\"6279\" data-end=\"6288\"><span class=\"BZ_Pyq_fadeIn\">Tarifnya:<\/span><\/p>\n<p data-start=\"6290\" data-end=\"6309\"><strong data-start=\"6290\" data-end=\"6309\"><span class=\"BZ_Pyq_fadeIn\">0,5% <\/span><span class=\"BZ_Pyq_fadeIn\">dari <\/span><span class=\"BZ_Pyq_fadeIn\">omzet<\/span><\/strong><\/p>\n<hr data-start=\"6311\" data-end=\"6314\" \/>\n<h3 data-section-id=\"eqm12v\" data-start=\"6316\" data-end=\"6326\"><span class=\"ez-toc-section\" id=\"Contoh\"><\/span><span class=\"BZ_Pyq_fadeIn\">Contoh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"6328\" data-end=\"6362\"><span class=\"BZ_Pyq_fadeIn\">Omzet <\/span><span class=\"BZ_Pyq_fadeIn\">perusahaan = <\/span><span class=\"BZ_Pyq_fadeIn\">Rp1.000.000.000<\/span><\/p>\n<p data-start=\"6364\" data-end=\"6389\"><span class=\"BZ_Pyq_fadeIn\">Pajak <\/span><span class=\"BZ_Pyq_fadeIn\">yang <\/span><span class=\"BZ_Pyq_fadeIn\">harus <\/span><span class=\"BZ_Pyq_fadeIn\">dibayar:<\/span><\/p>\n<p data-start=\"6391\" data-end=\"6413\"><span class=\"BZ_Pyq_fadeIn\">0,5% \u00d7 <\/span><span class=\"BZ_Pyq_fadeIn\">Rp1.000.000.000<\/span><\/p>\n<p data-start=\"6415\" data-end=\"6432\"><span class=\"BZ_Pyq_fadeIn\">= <\/span><strong data-start=\"6417\" data-end=\"6432\"><span class=\"BZ_Pyq_fadeIn\">Rp5.000.000<\/span><\/strong><\/p>\n<p data-start=\"6434\" data-end=\"6497\"><span class=\"BZ_Pyq_fadeIn\">Perhitungan <\/span><span class=\"BZ_Pyq_fadeIn\">ini <\/span><span class=\"BZ_Pyq_fadeIn\">jauh <\/span><span class=\"BZ_Pyq_fadeIn\">lebih <\/span><span class=\"BZ_Pyq_fadeIn\">sederhana <\/span><span class=\"BZ_Pyq_fadeIn\">dibandingkan <\/span><span class=\"BZ_Pyq_fadeIn\">tarif <\/span><span class=\"BZ_Pyq_fadeIn\">normal.<\/span><\/p>\n<hr data-start=\"6499\" data-end=\"6502\" \/>\n<h1 data-section-id=\"18ug29s\" data-start=\"6504\" data-end=\"6550\"><span class=\"ez-toc-section\" id=\"Kapan_Pajak_Penghasilan_Badan_Harus_Dibayar\"><\/span><span class=\"BZ_Pyq_fadeIn\">Kapan <\/span><span class=\"BZ_Pyq_fadeIn\">Pajak <\/span><span class=\"BZ_Pyq_fadeIn\">Penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">Badan <\/span><span class=\"BZ_Pyq_fadeIn\">Harus <\/span><span class=\"BZ_Pyq_fadeIn\">Dibayar?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p data-start=\"6552\" data-end=\"6641\"><span class=\"BZ_Pyq_fadeIn\">Pajak <\/span><span class=\"BZ_Pyq_fadeIn\">badan <\/span><span class=\"BZ_Pyq_fadeIn\">biasanya <\/span><span class=\"BZ_Pyq_fadeIn\">dibayarkan <\/span><span class=\"BZ_Pyq_fadeIn\">melalui <\/span><span class=\"BZ_Pyq_fadeIn\">mekanisme <\/span><strong data-start=\"6602\" data-end=\"6627\"><span class=\"BZ_Pyq_fadeIn\">angsuran <\/span><span class=\"BZ_Pyq_fadeIn\">PPh <\/span><span class=\"BZ_Pyq_fadeIn\">Pasal <\/span><span class=\"BZ_Pyq_fadeIn\">25<\/span><\/strong> <span class=\"BZ_Pyq_fadeIn\">setiap <\/span><span class=\"BZ_Pyq_fadeIn\">bulan.<\/span><\/p>\n<p data-start=\"6643\" data-end=\"6669\"><span class=\"BZ_Pyq_fadeIn\">Kemudian <\/span><span class=\"BZ_Pyq_fadeIn\">dilaporkan <\/span><span class=\"BZ_Pyq_fadeIn\">dalam:<\/span><\/p>\n<p data-start=\"6671\" data-end=\"6696\"><strong data-start=\"6671\" data-end=\"6696\"><span class=\"BZ_Pyq_fadeIn\">SPT <\/span><span class=\"BZ_Pyq_fadeIn\">Tahunan <\/span><span class=\"BZ_Pyq_fadeIn\">PPh <\/span><span class=\"BZ_Pyq_fadeIn\">Badan<\/span><\/strong><\/p>\n<p data-start=\"6698\" data-end=\"6720\"><span class=\"BZ_Pyq_fadeIn\">Batas <\/span><span class=\"BZ_Pyq_fadeIn\">waktu <\/span><span class=\"BZ_Pyq_fadeIn\">pelaporan:<\/span><\/p>\n<p data-start=\"6722\" data-end=\"6759\"><strong data-start=\"6722\" data-end=\"6759\"><span class=\"BZ_Pyq_fadeIn\">4 <\/span><span class=\"BZ_Pyq_fadeIn\">bulan <\/span><span class=\"BZ_Pyq_fadeIn\">setelah <\/span><span class=\"BZ_Pyq_fadeIn\">akhir <\/span><span class=\"BZ_Pyq_fadeIn\">tahun <\/span><span class=\"BZ_Pyq_fadeIn\">pajak<\/span><\/strong><\/p>\n<p data-start=\"6761\" data-end=\"6794\"><span class=\"BZ_Pyq_fadeIn\">Biasanya <\/span><span class=\"BZ_Pyq_fadeIn\">jatuh <\/span><span class=\"BZ_Pyq_fadeIn\">pada <\/span><strong data-start=\"6781\" data-end=\"6793\"><span class=\"BZ_Pyq_fadeIn\">30 <\/span><span class=\"BZ_Pyq_fadeIn\">April<\/span><\/strong><span class=\"BZ_Pyq_fadeIn\">.<\/span><\/p>\n<hr data-start=\"6796\" data-end=\"6799\" \/>\n<h1 data-section-id=\"2vfy6c\" data-start=\"6801\" data-end=\"6841\"><span class=\"ez-toc-section\" id=\"Sanksi_Jika_Tidak_Membayar_Pajak_Badan\"><\/span><span class=\"BZ_Pyq_fadeIn\">Sanksi <\/span><span class=\"BZ_Pyq_fadeIn\">Jika <\/span><span class=\"BZ_Pyq_fadeIn\">Tidak <\/span><span class=\"BZ_Pyq_fadeIn\">Membayar <\/span><span class=\"BZ_Pyq_fadeIn\">Pajak <\/span><span class=\"BZ_Pyq_fadeIn\">Badan<\/span><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p><img decoding=\"async\" class=\"aligncenter size-large wp-image-3489\" src=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/03\/Salinan-dari-Personal-BRanding-85-1024x536.jpg\" alt=\"\" width=\"735\" height=\"385\" srcset=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/03\/Salinan-dari-Personal-BRanding-85-1024x536.jpg 1024w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/03\/Salinan-dari-Personal-BRanding-85-300x157.jpg 300w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/03\/Salinan-dari-Personal-BRanding-85-768x402.jpg 768w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/03\/Salinan-dari-Personal-BRanding-85.jpg 1200w\" sizes=\"(max-width: 735px) 100vw, 735px\" \/><\/p>\n<p data-start=\"6843\" data-end=\"6931\"><span class=\"BZ_Pyq_fadeIn\">Jika <\/span><span class=\"BZ_Pyq_fadeIn\">perusahaan <\/span><span class=\"BZ_Pyq_fadeIn\">tidak <\/span><span class=\"BZ_Pyq_fadeIn\">melaksanakan <\/span><span class=\"BZ_Pyq_fadeIn\">kewajiban <\/span><span class=\"BZ_Pyq_fadeIn\">pajak, <\/span><span class=\"BZ_Pyq_fadeIn\">maka <\/span><span class=\"BZ_Pyq_fadeIn\">dapat <\/span><span class=\"BZ_Pyq_fadeIn\">dikenakan <\/span><span class=\"BZ_Pyq_fadeIn\">sanksi <\/span><span class=\"BZ_Pyq_fadeIn\">seperti:<\/span><\/p>\n<h3 data-section-id=\"chglzv\" data-start=\"6933\" data-end=\"6958\"><span class=\"ez-toc-section\" id=\"1_Denda_Administrasi\"><\/span><span class=\"BZ_Pyq_fadeIn\">1. <\/span><span class=\"BZ_Pyq_fadeIn\">Denda <\/span><span class=\"BZ_Pyq_fadeIn\">Administrasi<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"6959\" data-end=\"6998\"><span class=\"BZ_Pyq_fadeIn\">Denda <\/span><span class=\"BZ_Pyq_fadeIn\">atas <\/span><span class=\"BZ_Pyq_fadeIn\">keterlambatan <\/span><span class=\"BZ_Pyq_fadeIn\">pelaporan <\/span><span class=\"BZ_Pyq_fadeIn\">SPT.<\/span><\/p>\n<h3 data-section-id=\"i7a4t0\" data-start=\"7000\" data-end=\"7018\"><span class=\"ez-toc-section\" id=\"2_Bunga_Pajak\"><\/span><span class=\"BZ_Pyq_fadeIn\">2. <\/span><span class=\"BZ_Pyq_fadeIn\">Bunga <\/span><span class=\"BZ_Pyq_fadeIn\">Pajak<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"7019\" data-end=\"7070\"><span class=\"BZ_Pyq_fadeIn\">Dikenakan <\/span><span class=\"BZ_Pyq_fadeIn\">jika <\/span><span class=\"BZ_Pyq_fadeIn\">terjadi <\/span><span class=\"BZ_Pyq_fadeIn\">kekurangan <\/span><span class=\"BZ_Pyq_fadeIn\">pembayaran <\/span><span class=\"BZ_Pyq_fadeIn\">pajak.<\/span><\/p>\n<h3 data-section-id=\"fhrupx\" data-start=\"7072\" data-end=\"7092\"><span class=\"ez-toc-section\" id=\"3_Sanksi_Pidana\"><\/span><span class=\"BZ_Pyq_fadeIn\">3. <\/span><span class=\"BZ_Pyq_fadeIn\">Sanksi <\/span><span class=\"BZ_Pyq_fadeIn\">Pidana<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"7093\" data-end=\"7151\"><span class=\"BZ_Pyq_fadeIn\">Jika <\/span><span class=\"BZ_Pyq_fadeIn\">terbukti <\/span><span class=\"BZ_Pyq_fadeIn\">melakukan <\/span><span class=\"BZ_Pyq_fadeIn\">penghindaran <\/span><span class=\"BZ_Pyq_fadeIn\">pajak <\/span><span class=\"BZ_Pyq_fadeIn\">secara <\/span><span class=\"BZ_Pyq_fadeIn\">sengaja.<\/span><\/p>\n<p data-start=\"7153\" data-end=\"7273\"><span class=\"BZ_Pyq_fadeIn\">Oleh <\/span><span class=\"BZ_Pyq_fadeIn\">karena <\/span><span class=\"BZ_Pyq_fadeIn\">itu, <\/span><span class=\"BZ_Pyq_fadeIn\">penting <\/span><span class=\"BZ_Pyq_fadeIn\">bagi <\/span><span class=\"BZ_Pyq_fadeIn\">setiap <\/span><span class=\"BZ_Pyq_fadeIn\">perusahaan <\/span><span class=\"BZ_Pyq_fadeIn\">untuk <\/span><span class=\"BZ_Pyq_fadeIn\">memahami <\/span><strong data-start=\"7216\" data-end=\"7272\"><span class=\"BZ_Pyq_fadeIn\">cara <\/span><span class=\"BZ_Pyq_fadeIn\">menghitung <\/span><span class=\"BZ_Pyq_fadeIn\">pajak <\/span><span class=\"BZ_Pyq_fadeIn\">penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">badan <\/span><span class=\"BZ_Pyq_fadeIn\">dengan <\/span><span class=\"BZ_Pyq_fadeIn\">benar<\/span><\/strong><span class=\"BZ_Pyq_fadeIn\">.<\/span><\/p>\n<hr data-start=\"7275\" data-end=\"7278\" \/>\n<h1 data-section-id=\"17mmgz3\" data-start=\"7280\" data-end=\"7327\"><span class=\"ez-toc-section\" id=\"Tips_Mengelola_Pajak_Badan_agar_Lebih_Efisien\"><\/span><span class=\"BZ_Pyq_fadeIn\">Tips <\/span><span class=\"BZ_Pyq_fadeIn\">Mengelola <\/span><span class=\"BZ_Pyq_fadeIn\">Pajak <\/span><span class=\"BZ_Pyq_fadeIn\">Badan <\/span><span class=\"BZ_Pyq_fadeIn\">agar <\/span><span class=\"BZ_Pyq_fadeIn\">Lebih <\/span><span class=\"BZ_Pyq_fadeIn\">Efisien<\/span><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p data-start=\"7329\" data-end=\"7383\"><span class=\"BZ_Pyq_fadeIn\">Berikut <\/span><span class=\"BZ_Pyq_fadeIn\">beberapa <\/span><span class=\"BZ_Pyq_fadeIn\">tips <\/span><span class=\"BZ_Pyq_fadeIn\">yang <\/span><span class=\"BZ_Pyq_fadeIn\">dapat <\/span><span class=\"BZ_Pyq_fadeIn\">dilakukan <\/span><span class=\"BZ_Pyq_fadeIn\">perusahaan.<\/span><\/p>\n<h3 data-section-id=\"tknh37\" data-start=\"7385\" data-end=\"7422\"><span class=\"ez-toc-section\" id=\"1_Catat_Semua_Transaksi_Keuangan\"><\/span><span class=\"BZ_Pyq_fadeIn\">1. <\/span><span class=\"BZ_Pyq_fadeIn\">Catat <\/span><span class=\"BZ_Pyq_fadeIn\">Semua <\/span><span class=\"BZ_Pyq_fadeIn\">Transaksi <\/span><span class=\"BZ_Pyq_fadeIn\">Keuangan<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"7424\" data-end=\"7484\"><span class=\"BZ_Pyq_fadeIn\">Pencatatan <\/span><span class=\"BZ_Pyq_fadeIn\">yang <\/span><span class=\"BZ_Pyq_fadeIn\">rapi <\/span><span class=\"BZ_Pyq_fadeIn\">akan <\/span><span class=\"BZ_Pyq_fadeIn\">memudahkan <\/span><span class=\"BZ_Pyq_fadeIn\">proses <\/span><span class=\"BZ_Pyq_fadeIn\">pelaporan <\/span><span class=\"BZ_Pyq_fadeIn\">pajak.<\/span><\/p>\n<hr data-start=\"7486\" data-end=\"7489\" \/>\n<h3 data-section-id=\"1yfuasp\" data-start=\"7491\" data-end=\"7538\"><span class=\"ez-toc-section\" id=\"2_Pisahkan_Keuangan_Pribadi_dan_Perusahaan\"><\/span><span class=\"BZ_Pyq_fadeIn\">2. <\/span><span class=\"BZ_Pyq_fadeIn\">Pisahkan <\/span><span class=\"BZ_Pyq_fadeIn\">Keuangan <\/span><span class=\"BZ_Pyq_fadeIn\">Pribadi <\/span><span class=\"BZ_Pyq_fadeIn\">dan <\/span><span class=\"BZ_Pyq_fadeIn\">Perusahaan<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"7540\" data-end=\"7608\"><span class=\"BZ_Pyq_fadeIn\">Hal <\/span><span class=\"BZ_Pyq_fadeIn\">ini <\/span><span class=\"BZ_Pyq_fadeIn\">penting <\/span><span class=\"BZ_Pyq_fadeIn\">untuk <\/span><span class=\"BZ_Pyq_fadeIn\">menghindari <\/span><span class=\"BZ_Pyq_fadeIn\">kesalahan <\/span><span class=\"BZ_Pyq_fadeIn\">dalam <\/span><span class=\"BZ_Pyq_fadeIn\">perhitungan <\/span><span class=\"BZ_Pyq_fadeIn\">pajak.<\/span><\/p>\n<hr data-start=\"7610\" data-end=\"7613\" \/>\n<h3 data-section-id=\"1hlvfy5\" data-start=\"7615\" data-end=\"7648\"><span class=\"ez-toc-section\" id=\"3_Gunakan_Software_Akuntansi\"><\/span><span class=\"BZ_Pyq_fadeIn\">3. <\/span><span class=\"BZ_Pyq_fadeIn\">Gunakan <\/span><span class=\"BZ_Pyq_fadeIn\">Software <\/span><span class=\"BZ_Pyq_fadeIn\">Akuntansi<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"7650\" data-end=\"7717\"><span class=\"BZ_Pyq_fadeIn\">Software <\/span><span class=\"BZ_Pyq_fadeIn\">akuntansi <\/span><span class=\"BZ_Pyq_fadeIn\">dapat <\/span><span class=\"BZ_Pyq_fadeIn\">membantu <\/span><span class=\"BZ_Pyq_fadeIn\">menghitung <\/span><span class=\"BZ_Pyq_fadeIn\">pajak <\/span><span class=\"BZ_Pyq_fadeIn\">secara <\/span><span class=\"BZ_Pyq_fadeIn\">otomatis.<\/span><\/p>\n<hr data-start=\"7719\" data-end=\"7722\" \/>\n<h3 data-section-id=\"146o8qm\" data-start=\"7724\" data-end=\"7764\"><span class=\"ez-toc-section\" id=\"4_Konsultasi_dengan_Konsultan_Pajak\"><\/span><span class=\"BZ_Pyq_fadeIn\">4. <\/span><span class=\"BZ_Pyq_fadeIn\">Konsultasi <\/span><span class=\"BZ_Pyq_fadeIn\">dengan <\/span><span class=\"BZ_Pyq_fadeIn\">Konsultan <\/span><span class=\"BZ_Pyq_fadeIn\">Pajak<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"7766\" data-end=\"7871\"><span class=\"BZ_Pyq_fadeIn\">Jika <\/span><span class=\"BZ_Pyq_fadeIn\">perhitungan <\/span><span class=\"BZ_Pyq_fadeIn\">terasa <\/span><span class=\"BZ_Pyq_fadeIn\">kompleks, <\/span><span class=\"BZ_Pyq_fadeIn\">menggunakan <\/span><span class=\"BZ_Pyq_fadeIn\">jasa <\/span><span class=\"BZ_Pyq_fadeIn\">konsultan <\/span><span class=\"BZ_Pyq_fadeIn\">pajak <\/span><span class=\"BZ_Pyq_fadeIn\">dapat <\/span><span class=\"BZ_Pyq_fadeIn\">membantu <\/span><span class=\"BZ_Pyq_fadeIn\">meminimalkan <\/span><span class=\"BZ_Pyq_fadeIn\">kesalahan.<\/span><\/p>\n<hr data-start=\"7873\" data-end=\"7876\" \/>\n<h1 data-section-id=\"1n19aex\" data-start=\"7878\" data-end=\"7890\"><span class=\"ez-toc-section\" id=\"Kesimpulan\"><\/span><span class=\"BZ_Pyq_fadeIn\">Kesimpulan<\/span><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p data-start=\"7892\" data-end=\"8157\"><span class=\"BZ_Pyq_fadeIn\">Pajak <\/span><span class=\"BZ_Pyq_fadeIn\">Penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">Badan <\/span><span class=\"BZ_Pyq_fadeIn\">merupakan <\/span><span class=\"BZ_Pyq_fadeIn\">kewajiban <\/span><span class=\"BZ_Pyq_fadeIn\">penting <\/span><span class=\"BZ_Pyq_fadeIn\">bagi <\/span><span class=\"BZ_Pyq_fadeIn\">setiap <\/span><span class=\"BZ_Pyq_fadeIn\">perusahaan <\/span><span class=\"BZ_Pyq_fadeIn\">yang <\/span><span class=\"BZ_Pyq_fadeIn\">memperoleh <\/span><span class=\"BZ_Pyq_fadeIn\">penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">di <\/span><span class=\"BZ_Pyq_fadeIn\">Indonesia. <\/span><span class=\"BZ_Pyq_fadeIn\">Oleh <\/span><span class=\"BZ_Pyq_fadeIn\">karena <\/span><span class=\"BZ_Pyq_fadeIn\">itu, <\/span><span class=\"BZ_Pyq_fadeIn\">memahami <\/span><strong data-start=\"8035\" data-end=\"8078\"><span class=\"BZ_Pyq_fadeIn\">cara <\/span><span class=\"BZ_Pyq_fadeIn\">menghitung <\/span><span class=\"BZ_Pyq_fadeIn\">Pajak <\/span><span class=\"BZ_Pyq_fadeIn\">Penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">Badan<\/span><\/strong> <span class=\"BZ_Pyq_fadeIn\">sangat <\/span><span class=\"BZ_Pyq_fadeIn\">penting <\/span><span class=\"BZ_Pyq_fadeIn\">agar <\/span><span class=\"BZ_Pyq_fadeIn\">perusahaan <\/span><span class=\"BZ_Pyq_fadeIn\">dapat <\/span><span class=\"BZ_Pyq_fadeIn\">memenuhi <\/span><span class=\"BZ_Pyq_fadeIn\">kewajiban <\/span><span class=\"BZ_Pyq_fadeIn\">pajaknya <\/span><span class=\"BZ_Pyq_fadeIn\">dengan <\/span><span class=\"BZ_Pyq_fadeIn\">benar.<\/span><\/p>\n<p data-start=\"8159\" data-end=\"8204\"><span class=\"BZ_Pyq_fadeIn\">Secara <\/span><span class=\"BZ_Pyq_fadeIn\">umum, <\/span><span class=\"BZ_Pyq_fadeIn\">langkah <\/span><span class=\"BZ_Pyq_fadeIn\">perhitungannya <\/span><span class=\"BZ_Pyq_fadeIn\">meliputi:<\/span><\/p>\n<ol data-start=\"8206\" data-end=\"8343\">\n<li data-section-id=\"p3m6jk\" data-start=\"8206\" data-end=\"8237\">\n<p data-start=\"8209\" data-end=\"8237\"><span class=\"BZ_Pyq_fadeIn\">Menghitung <\/span><span class=\"BZ_Pyq_fadeIn\">penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">bruto<\/span><\/p>\n<\/li>\n<li data-section-id=\"1ivldn7\" data-start=\"8238\" data-end=\"8269\">\n<p data-start=\"8241\" data-end=\"8269\"><span class=\"BZ_Pyq_fadeIn\">Mengurangi <\/span><span class=\"BZ_Pyq_fadeIn\">biaya <\/span><span class=\"BZ_Pyq_fadeIn\">operasional<\/span><\/p>\n<\/li>\n<li data-section-id=\"155wdws\" data-start=\"8270\" data-end=\"8306\">\n<p data-start=\"8273\" data-end=\"8306\"><span class=\"BZ_Pyq_fadeIn\">Menentukan <\/span><span class=\"BZ_Pyq_fadeIn\">penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">kena <\/span><span class=\"BZ_Pyq_fadeIn\">pajak<\/span><\/p>\n<\/li>\n<li data-section-id=\"10w2uyz\" data-start=\"8307\" data-end=\"8343\">\n<p data-start=\"8310\" data-end=\"8343\"><span class=\"BZ_Pyq_fadeIn\">Mengalikan <\/span><span class=\"BZ_Pyq_fadeIn\">PKP <\/span><span class=\"BZ_Pyq_fadeIn\">dengan <\/span><span class=\"BZ_Pyq_fadeIn\">tarif <\/span><span class=\"BZ_Pyq_fadeIn\">pajak<\/span><\/p>\n<\/li>\n<\/ol>\n<p data-start=\"8345\" data-end=\"8476\"><span class=\"BZ_Pyq_fadeIn\">Dengan <\/span><span class=\"BZ_Pyq_fadeIn\">tarif <\/span><span class=\"BZ_Pyq_fadeIn\">umum <\/span><strong data-start=\"8363\" data-end=\"8398\"><span class=\"BZ_Pyq_fadeIn\">22% <\/span><span class=\"BZ_Pyq_fadeIn\">dari <\/span><span class=\"BZ_Pyq_fadeIn\">Penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">Kena <\/span><span class=\"BZ_Pyq_fadeIn\">Pajak<\/span><\/strong><span class=\"BZ_Pyq_fadeIn\">, <\/span><span class=\"BZ_Pyq_fadeIn\">perusahaan <\/span><span class=\"BZ_Pyq_fadeIn\">dapat <\/span><span class=\"BZ_Pyq_fadeIn\">menentukan <\/span><span class=\"BZ_Pyq_fadeIn\">jumlah <\/span><span class=\"BZ_Pyq_fadeIn\">pajak <\/span><span class=\"BZ_Pyq_fadeIn\">yang <\/span><span class=\"BZ_Pyq_fadeIn\">harus <\/span><span class=\"BZ_Pyq_fadeIn\">dibayarkan <\/span><span class=\"BZ_Pyq_fadeIn\">setiap <\/span><span class=\"BZ_Pyq_fadeIn\">tahun.<\/span><\/p>\n<p data-start=\"8478\" data-end=\"8659\"><span class=\"BZ_Pyq_fadeIn\">Melalui <\/span><span class=\"BZ_Pyq_fadeIn\">pemahaman <\/span><span class=\"BZ_Pyq_fadeIn\">yang <\/span><span class=\"BZ_Pyq_fadeIn\">baik <\/span><span class=\"BZ_Pyq_fadeIn\">mengenai <\/span><span class=\"BZ_Pyq_fadeIn\">perhitungan <\/span><span class=\"BZ_Pyq_fadeIn\">pajak <\/span><span class=\"BZ_Pyq_fadeIn\">badan, <\/span><span class=\"BZ_Pyq_fadeIn\">perusahaan <\/span><span class=\"BZ_Pyq_fadeIn\">tidak <\/span><span class=\"BZ_Pyq_fadeIn\">hanya <\/span><span class=\"BZ_Pyq_fadeIn\">dapat <\/span><span class=\"BZ_Pyq_fadeIn\">menghindari <\/span><span class=\"BZ_Pyq_fadeIn\">sanksi <\/span><span class=\"BZ_Pyq_fadeIn\">pajak <\/span><span class=\"BZ_Pyq_fadeIn\">tetapi <\/span><span class=\"BZ_Pyq_fadeIn\">juga <\/span><span class=\"BZ_Pyq_fadeIn\">dapat <\/span><span class=\"BZ_Pyq_fadeIn\">mengelola <\/span><span class=\"BZ_Pyq_fadeIn\">keuangan <\/span><span class=\"BZ_Pyq_fadeIn\">bisnis <\/span><span class=\"BZ_Pyq_fadeIn\">dengan <\/span><span class=\"BZ_Pyq_fadeIn\">lebih <\/span><span class=\"BZ_Pyq_fadeIn\">efektif.<\/span><\/p>\n<hr data-start=\"8661\" data-end=\"8664\" \/>\n<h1 data-section-id=\"1eyy5ch\" data-start=\"8666\" data-end=\"8703\"><span class=\"ez-toc-section\" id=\"FAQ_Seputar_Pajak_Penghasilan_Badan\"><\/span><span class=\"BZ_Pyq_fadeIn\">FAQ <\/span><span class=\"BZ_Pyq_fadeIn\">Seputar <\/span><span class=\"BZ_Pyq_fadeIn\">Pajak <\/span><span class=\"BZ_Pyq_fadeIn\">Penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">Badan<\/span><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<h3 data-section-id=\"v0y9nv\" data-start=\"8705\" data-end=\"8744\"><span class=\"ez-toc-section\" id=\"1_Apa_itu_Pajak_Penghasilan_Badan\"><\/span><span class=\"BZ_Pyq_fadeIn\">1. <\/span><span class=\"BZ_Pyq_fadeIn\">Apa <\/span><span class=\"BZ_Pyq_fadeIn\">itu <\/span><span class=\"BZ_Pyq_fadeIn\">Pajak <\/span><span class=\"BZ_Pyq_fadeIn\">Penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">Badan?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"8745\" data-end=\"8868\"><span class=\"BZ_Pyq_fadeIn\">Pajak <\/span><span class=\"BZ_Pyq_fadeIn\">Penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">Badan <\/span><span class=\"BZ_Pyq_fadeIn\">adalah <\/span><span class=\"BZ_Pyq_fadeIn\">pajak <\/span><span class=\"BZ_Pyq_fadeIn\">yang <\/span><span class=\"BZ_Pyq_fadeIn\">dikenakan <\/span><span class=\"BZ_Pyq_fadeIn\">atas <\/span><span class=\"BZ_Pyq_fadeIn\">penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">yang <\/span><span class=\"BZ_Pyq_fadeIn\">diterima <\/span><span class=\"BZ_Pyq_fadeIn\">oleh <\/span><span class=\"BZ_Pyq_fadeIn\">badan <\/span><span class=\"BZ_Pyq_fadeIn\">usaha <\/span><span class=\"BZ_Pyq_fadeIn\">dalam <\/span><span class=\"BZ_Pyq_fadeIn\">satu <\/span><span class=\"BZ_Pyq_fadeIn\">tahun <\/span><span class=\"BZ_Pyq_fadeIn\">pajak.<\/span><\/p>\n<hr data-start=\"8870\" data-end=\"8873\" \/>\n<h3 data-section-id=\"e7erdl\" data-start=\"8875\" data-end=\"8918\"><span class=\"ez-toc-section\" id=\"2_Berapa_tarif_PPh_Badan_di_Indonesia\"><\/span><span class=\"BZ_Pyq_fadeIn\">2. <\/span><span class=\"BZ_Pyq_fadeIn\">Berapa <\/span><span class=\"BZ_Pyq_fadeIn\">tarif <\/span><span class=\"BZ_Pyq_fadeIn\">PPh <\/span><span class=\"BZ_Pyq_fadeIn\">Badan <\/span><span class=\"BZ_Pyq_fadeIn\">di <\/span><span class=\"BZ_Pyq_fadeIn\">Indonesia?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"8919\" data-end=\"9006\"><span class=\"BZ_Pyq_fadeIn\">Tarif <\/span><span class=\"BZ_Pyq_fadeIn\">umum <\/span><span class=\"BZ_Pyq_fadeIn\">Pajak <\/span><span class=\"BZ_Pyq_fadeIn\">Penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">Badan <\/span><span class=\"BZ_Pyq_fadeIn\">saat <\/span><span class=\"BZ_Pyq_fadeIn\">ini <\/span><span class=\"BZ_Pyq_fadeIn\">adalah <\/span><strong data-start=\"8970\" data-end=\"9005\"><span class=\"BZ_Pyq_fadeIn\">22% <\/span><span class=\"BZ_Pyq_fadeIn\">dari <\/span><span class=\"BZ_Pyq_fadeIn\">Penghasilan <\/span><span class=\"BZ_Pyq_fadeIn\">Kena <\/span><span class=\"BZ_Pyq_fadeIn\">Pajak<\/span><\/strong><span class=\"BZ_Pyq_fadeIn\">.<\/span><\/p>\n<hr data-start=\"9008\" data-end=\"9011\" \/>\n<h3 data-section-id=\"1u3f0gp\" data-start=\"9013\" data-end=\"9057\"><span class=\"ez-toc-section\" id=\"3_Apakah_UMKM_juga_dikenakan_PPh_Badan\"><\/span><span class=\"BZ_Pyq_fadeIn\">3. <\/span><span class=\"BZ_Pyq_fadeIn\">Apakah <\/span><span class=\"BZ_Pyq_fadeIn\">UMKM <\/span><span class=\"BZ_Pyq_fadeIn\">juga <\/span><span class=\"BZ_Pyq_fadeIn\">dikenakan <\/span><span class=\"BZ_Pyq_fadeIn\">PPh <\/span><span class=\"BZ_Pyq_fadeIn\">Badan?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"9058\" data-end=\"9158\"><span class=\"BZ_Pyq_fadeIn\">Ya, <\/span><span class=\"BZ_Pyq_fadeIn\">UMKM <\/span><span class=\"BZ_Pyq_fadeIn\">dengan <\/span><span class=\"BZ_Pyq_fadeIn\">omzet <\/span><span class=\"BZ_Pyq_fadeIn\">di <\/span><span class=\"BZ_Pyq_fadeIn\">bawah <\/span><span class=\"BZ_Pyq_fadeIn\">Rp4,8 <\/span><span class=\"BZ_Pyq_fadeIn\">miliar <\/span><span class=\"BZ_Pyq_fadeIn\">dapat <\/span><span class=\"BZ_Pyq_fadeIn\">menggunakan <\/span><span class=\"BZ_Pyq_fadeIn\">tarif <\/span><span class=\"BZ_Pyq_fadeIn\">pajak <\/span><span class=\"BZ_Pyq_fadeIn\">final <\/span><strong data-start=\"9138\" data-end=\"9157\"><span class=\"BZ_Pyq_fadeIn\">0,5% <\/span><span class=\"BZ_Pyq_fadeIn\">dari <\/span><span class=\"BZ_Pyq_fadeIn\">omzet<\/span><\/strong><span class=\"BZ_Pyq_fadeIn\">.<\/span><\/p>\n<hr data-start=\"9160\" data-end=\"9163\" \/>\n<h3 data-section-id=\"1pat00n\" data-start=\"9165\" data-end=\"9216\"><span class=\"ez-toc-section\" id=\"4_Kapan_batas_pelaporan_SPT_Tahunan_PPh_Badan\"><\/span><span class=\"BZ_Pyq_fadeIn\">4. <\/span><span class=\"BZ_Pyq_fadeIn\">Kapan <\/span><span class=\"BZ_Pyq_fadeIn\">batas <\/span><span class=\"BZ_Pyq_fadeIn\">pelaporan <\/span><span class=\"BZ_Pyq_fadeIn\">SPT <\/span><span class=\"BZ_Pyq_fadeIn\">Tahunan <\/span><span class=\"BZ_Pyq_fadeIn\">PPh <\/span><span class=\"BZ_Pyq_fadeIn\">Badan?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"9217\" data-end=\"9318\"><span class=\"BZ_Pyq_fadeIn\">Batas <\/span><span class=\"BZ_Pyq_fadeIn\">waktu <\/span><span class=\"BZ_Pyq_fadeIn\">pelaporan <\/span><span class=\"BZ_Pyq_fadeIn\">adalah <\/span><strong data-start=\"9246\" data-end=\"9283\"><span class=\"BZ_Pyq_fadeIn\">4 <\/span><span class=\"BZ_Pyq_fadeIn\">bulan <\/span><span class=\"BZ_Pyq_fadeIn\">setelah <\/span><span class=\"BZ_Pyq_fadeIn\">akhir <\/span><span class=\"BZ_Pyq_fadeIn\">tahun <\/span><span class=\"BZ_Pyq_fadeIn\">pajak<\/span><\/strong><span class=\"BZ_Pyq_fadeIn\">, <\/span><span class=\"BZ_Pyq_fadeIn\">biasanya <\/span><span class=\"BZ_Pyq_fadeIn\">jatuh <\/span><span class=\"BZ_Pyq_fadeIn\">pada <\/span><strong data-start=\"9305\" data-end=\"9317\"><span class=\"BZ_Pyq_fadeIn\">30 <\/span><span class=\"BZ_Pyq_fadeIn\">April<\/span><\/strong><span class=\"BZ_Pyq_fadeIn\">.<\/span><\/p>\n<p data-start=\"9217\" data-end=\"9318\">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>Pajak merupakan salah satu kewajiban penting bagi setiap perusahaan yang &hellip; <\/p>\n","protected":false},"author":1,"featured_media":3490,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-3485","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>Cara Menghitung Pajak Penghasilan Badan<\/title>\n<meta name=\"description\" content=\"Pelajari cara menghitung Pajak Penghasilan (PPh) Badan secara lengkap mulai dari pengertian, tarif pajak, dasar perhitungan hingga contoh perhitungan PPh Badan yang mudah dipahami.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/\" \/>\n<meta property=\"og:locale\" content=\"id_ID\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cara Menghitung Pajak Penghasilan Badan\" \/>\n<meta property=\"og:description\" content=\"Pelajari cara menghitung Pajak Penghasilan (PPh) Badan secara lengkap mulai dari pengertian, tarif pajak, dasar perhitungan hingga contoh perhitungan PPh Badan yang mudah dipahami.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/\" \/>\n<meta property=\"og:site_name\" content=\"Legal Satu\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/people\/Legalsatu\/100093382801652\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-03-13T05:46:29+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/03\/Salinan-dari-Personal-BRanding-86.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"628\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Team Legal Satu\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legalsatu\" \/>\n<meta name=\"twitter:site\" content=\"@legalsatu\" \/>\n<meta name=\"twitter:label1\" content=\"Ditulis oleh\" \/>\n\t<meta name=\"twitter:data1\" content=\"Team Legal Satu\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimasi waktu membaca\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 menit\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/\"},\"author\":{\"name\":\"Team Legal Satu\",\"@id\":\"https:\/\/legalsatu.id\/blog\/#\/schema\/person\/616861e7644106e64c150bda83e3c77b\"},\"headline\":\"Cara Menghitung Pajak Penghasilan Badan\",\"datePublished\":\"2026-03-13T05:46:29+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/\"},\"wordCount\":1048,\"publisher\":{\"@id\":\"https:\/\/legalsatu.id\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/03\/Salinan-dari-Personal-BRanding-86.jpg\",\"articleSection\":[\"Perpajakan\"],\"inLanguage\":\"id\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/\",\"url\":\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/\",\"name\":\"Cara Menghitung Pajak Penghasilan Badan\",\"isPartOf\":{\"@id\":\"https:\/\/legalsatu.id\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/03\/Salinan-dari-Personal-BRanding-86.jpg\",\"datePublished\":\"2026-03-13T05:46:29+00:00\",\"description\":\"Pelajari cara menghitung Pajak Penghasilan (PPh) Badan secara lengkap mulai dari pengertian, tarif pajak, dasar perhitungan hingga contoh perhitungan PPh Badan yang mudah dipahami.\",\"breadcrumb\":{\"@id\":\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#breadcrumb\"},\"inLanguage\":\"id\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"id\",\"@id\":\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#primaryimage\",\"url\":\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/03\/Salinan-dari-Personal-BRanding-86.jpg\",\"contentUrl\":\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/03\/Salinan-dari-Personal-BRanding-86.jpg\",\"width\":1200,\"height\":628},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/legalsatu.id\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Cara Menghitung Pajak Penghasilan Badan\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/legalsatu.id\/blog\/#website\",\"url\":\"https:\/\/legalsatu.id\/blog\/\",\"name\":\"Berita dan Informasi seputar Izin Usaha & Legalitas - Legal Satu\",\"description\":\"Berita dan Informasi Terupdate Seputar Legalitas &amp; Perizinan Usaha\",\"publisher\":{\"@id\":\"https:\/\/legalsatu.id\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/legalsatu.id\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"id\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/legalsatu.id\/blog\/#organization\",\"name\":\"Legal Satu\",\"url\":\"https:\/\/legalsatu.id\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"id\",\"@id\":\"https:\/\/legalsatu.id\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2023\/06\/legalsatu-square-light.png\",\"contentUrl\":\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2023\/06\/legalsatu-square-light.png\",\"width\":500,\"height\":500,\"caption\":\"Legal Satu\"},\"image\":{\"@id\":\"https:\/\/legalsatu.id\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/people\/Legalsatu\/100093382801652\/\",\"https:\/\/x.com\/legalsatu\",\"https:\/\/www.instagram.com\/legalsatu.id\/\",\"https:\/\/www.tiktok.com\/@legalsatu\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/legalsatu.id\/blog\/#\/schema\/person\/616861e7644106e64c150bda83e3c77b\",\"name\":\"Team Legal Satu\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"id\",\"@id\":\"https:\/\/legalsatu.id\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/91367d018713715a11192124b9ca436f3c7444d46ac921234ca1fdbe8d2a9194?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/91367d018713715a11192124b9ca436f3c7444d46ac921234ca1fdbe8d2a9194?s=96&d=mm&r=g\",\"caption\":\"Team Legal Satu\"},\"sameAs\":[\"https:\/\/legalsatu.id\/blog\"],\"url\":\"https:\/\/legalsatu.id\/blog\/author\/lsadm11\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Cara Menghitung Pajak Penghasilan Badan","description":"Pelajari cara menghitung Pajak Penghasilan (PPh) Badan secara lengkap mulai dari pengertian, tarif pajak, dasar perhitungan hingga contoh perhitungan PPh Badan yang mudah dipahami.","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:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/","og_locale":"id_ID","og_type":"article","og_title":"Cara Menghitung Pajak Penghasilan Badan","og_description":"Pelajari cara menghitung Pajak Penghasilan (PPh) Badan secara lengkap mulai dari pengertian, tarif pajak, dasar perhitungan hingga contoh perhitungan PPh Badan yang mudah dipahami.","og_url":"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/","og_site_name":"Legal Satu","article_publisher":"https:\/\/www.facebook.com\/people\/Legalsatu\/100093382801652\/","article_published_time":"2026-03-13T05:46:29+00:00","og_image":[{"width":1200,"height":628,"url":"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/03\/Salinan-dari-Personal-BRanding-86.jpg","type":"image\/jpeg"}],"author":"Team Legal Satu","twitter_card":"summary_large_image","twitter_creator":"@legalsatu","twitter_site":"@legalsatu","twitter_misc":{"Ditulis oleh":"Team Legal Satu","Estimasi waktu membaca":"8 menit"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#article","isPartOf":{"@id":"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/"},"author":{"name":"Team Legal Satu","@id":"https:\/\/legalsatu.id\/blog\/#\/schema\/person\/616861e7644106e64c150bda83e3c77b"},"headline":"Cara Menghitung Pajak Penghasilan Badan","datePublished":"2026-03-13T05:46:29+00:00","mainEntityOfPage":{"@id":"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/"},"wordCount":1048,"publisher":{"@id":"https:\/\/legalsatu.id\/blog\/#organization"},"image":{"@id":"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#primaryimage"},"thumbnailUrl":"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/03\/Salinan-dari-Personal-BRanding-86.jpg","articleSection":["Perpajakan"],"inLanguage":"id"},{"@type":"WebPage","@id":"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/","url":"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/","name":"Cara Menghitung Pajak Penghasilan Badan","isPartOf":{"@id":"https:\/\/legalsatu.id\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#primaryimage"},"image":{"@id":"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#primaryimage"},"thumbnailUrl":"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/03\/Salinan-dari-Personal-BRanding-86.jpg","datePublished":"2026-03-13T05:46:29+00:00","description":"Pelajari cara menghitung Pajak Penghasilan (PPh) Badan secara lengkap mulai dari pengertian, tarif pajak, dasar perhitungan hingga contoh perhitungan PPh Badan yang mudah dipahami.","breadcrumb":{"@id":"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#breadcrumb"},"inLanguage":"id","potentialAction":[{"@type":"ReadAction","target":["https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/"]}]},{"@type":"ImageObject","inLanguage":"id","@id":"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#primaryimage","url":"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/03\/Salinan-dari-Personal-BRanding-86.jpg","contentUrl":"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/03\/Salinan-dari-Personal-BRanding-86.jpg","width":1200,"height":628},{"@type":"BreadcrumbList","@id":"https:\/\/legalsatu.id\/blog\/cara-menghitung-pajak-penghasilan-badan\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/legalsatu.id\/blog\/"},{"@type":"ListItem","position":2,"name":"Cara Menghitung Pajak Penghasilan Badan"}]},{"@type":"WebSite","@id":"https:\/\/legalsatu.id\/blog\/#website","url":"https:\/\/legalsatu.id\/blog\/","name":"Berita dan Informasi seputar Izin Usaha & Legalitas - Legal Satu","description":"Berita dan Informasi Terupdate Seputar Legalitas &amp; Perizinan Usaha","publisher":{"@id":"https:\/\/legalsatu.id\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/legalsatu.id\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"id"},{"@type":"Organization","@id":"https:\/\/legalsatu.id\/blog\/#organization","name":"Legal Satu","url":"https:\/\/legalsatu.id\/blog\/","logo":{"@type":"ImageObject","inLanguage":"id","@id":"https:\/\/legalsatu.id\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2023\/06\/legalsatu-square-light.png","contentUrl":"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2023\/06\/legalsatu-square-light.png","width":500,"height":500,"caption":"Legal Satu"},"image":{"@id":"https:\/\/legalsatu.id\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/people\/Legalsatu\/100093382801652\/","https:\/\/x.com\/legalsatu","https:\/\/www.instagram.com\/legalsatu.id\/","https:\/\/www.tiktok.com\/@legalsatu"]},{"@type":"Person","@id":"https:\/\/legalsatu.id\/blog\/#\/schema\/person\/616861e7644106e64c150bda83e3c77b","name":"Team Legal Satu","image":{"@type":"ImageObject","inLanguage":"id","@id":"https:\/\/legalsatu.id\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/91367d018713715a11192124b9ca436f3c7444d46ac921234ca1fdbe8d2a9194?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/91367d018713715a11192124b9ca436f3c7444d46ac921234ca1fdbe8d2a9194?s=96&d=mm&r=g","caption":"Team Legal Satu"},"sameAs":["https:\/\/legalsatu.id\/blog"],"url":"https:\/\/legalsatu.id\/blog\/author\/lsadm11\/"}]}},"_links":{"self":[{"href":"https:\/\/legalsatu.id\/blog\/wp-json\/wp\/v2\/posts\/3485","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/legalsatu.id\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalsatu.id\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalsatu.id\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalsatu.id\/blog\/wp-json\/wp\/v2\/comments?post=3485"}],"version-history":[{"count":1,"href":"https:\/\/legalsatu.id\/blog\/wp-json\/wp\/v2\/posts\/3485\/revisions"}],"predecessor-version":[{"id":3491,"href":"https:\/\/legalsatu.id\/blog\/wp-json\/wp\/v2\/posts\/3485\/revisions\/3491"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/legalsatu.id\/blog\/wp-json\/wp\/v2\/media\/3490"}],"wp:attachment":[{"href":"https:\/\/legalsatu.id\/blog\/wp-json\/wp\/v2\/media?parent=3485"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalsatu.id\/blog\/wp-json\/wp\/v2\/categories?post=3485"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalsatu.id\/blog\/wp-json\/wp\/v2\/tags?post=3485"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}