{"id":5385,"date":"2026-10-03T22:00:00","date_gmt":"2026-10-03T22:00:00","guid":{"rendered":"https:\/\/legalsatu.id\/blog\/?p=5385"},"modified":"2026-10-03T22:00:00","modified_gmt":"2026-10-03T22:00:00","slug":"pajak-seller-marketplace-pph-22","status":"publish","type":"post","link":"https:\/\/legalsatu.id\/blog\/pajak-seller-marketplace-pph-22\/","title":{"rendered":"Pajak Seller Marketplace: PPh 22 Dipungut 0,5% Mulai 1 Oktober 2026"},"content":{"rendered":"<p><strong>Mulai 1 Oktober 2026, marketplace yang ditunjuk DJP memungut PPh Pasal 22 sebesar 0,5% dari omzet pedagang dalam negeri, tidak termasuk PPN dan PPnBM.<\/strong> Dasarnya PMK Nomor 37 Tahun 2025. Pedagang orang pribadi dengan omzet sampai Rp500 juta setahun tidak dipungut, asalkan sudah menyampaikan surat pernyataan kepada marketplace.<\/p>\n<p>DJP menegaskan aturan ini bukan pajak baru, melainkan perubahan cara pelunasan: pajak yang tadinya disetor sendiri oleh pedagang kini dipungut langsung saat transaksi.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-06.jpg\" alt=\"Penjual online memakai laptop dan ponsel, ilustrasi pajak seller marketplace\" class=\"aligncenter size-large wp-image-5380\" width=\"735\" height=\"490\" srcset=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-06.jpg 1600w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-06-300x200.jpg 300w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-06-1024x683.jpg 1024w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-06-768x512.jpg 768w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-06-1536x1024.jpg 1536w\" sizes=\"(max-width: 735px) 100vw, 735px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/legalsatu.id\/blog\/pajak-seller-marketplace-pph-22\/#Ringkasan_Aturan\" >Ringkasan Aturan<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/legalsatu.id\/blog\/pajak-seller-marketplace-pph-22\/#Siapa_yang_Terkena\" >Siapa yang Terkena?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/legalsatu.id\/blog\/pajak-seller-marketplace-pph-22\/#Pengecualian_Omzet_Rp500_Juta\" >Pengecualian Omzet Rp500 Juta<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/legalsatu.id\/blog\/pajak-seller-marketplace-pph-22\/#Apakah_PPh_22_Ini_Menambah_Beban_Pajak\" >Apakah PPh 22 Ini Menambah Beban Pajak?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/legalsatu.id\/blog\/pajak-seller-marketplace-pph-22\/#Yang_Perlu_Dilakukan_Seller_Sekarang\" >Yang Perlu Dilakukan Seller Sekarang<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/legalsatu.id\/blog\/pajak-seller-marketplace-pph-22\/#Pertanyaan_yang_Sering_Diajukan\" >Pertanyaan yang Sering Diajukan<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legalsatu.id\/blog\/pajak-seller-marketplace-pph-22\/#Berapa_tarif_pajak_seller_marketplace\" >Berapa tarif pajak seller marketplace?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/legalsatu.id\/blog\/pajak-seller-marketplace-pph-22\/#Kapan_pemungutan_mulai_berlaku\" >Kapan pemungutan mulai berlaku?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/legalsatu.id\/blog\/pajak-seller-marketplace-pph-22\/#Marketplace_mana_saja_yang_memungut\" >Marketplace mana saja yang memungut?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/legalsatu.id\/blog\/pajak-seller-marketplace-pph-22\/#Apakah_seller_dengan_omzet_kecil_kena_pungutan\" >Apakah seller dengan omzet kecil kena pungutan?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/legalsatu.id\/blog\/pajak-seller-marketplace-pph-22\/#Apakah_ini_pajak_baru\" >Apakah ini pajak baru?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Ringkasan_Aturan\"><\/span>Ringkasan Aturan<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Aspek<\/th>\n<th>Ketentuan<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Dasar hukum<\/td>\n<td>PMK Nomor 37 Tahun 2025<\/td>\n<\/tr>\n<tr>\n<td>Mulai berlaku<\/td>\n<td>1 Oktober 2026 (sebelumnya dijadwalkan 1 November 2026)<\/td>\n<\/tr>\n<tr>\n<td>Tarif<\/td>\n<td>0,5% dari peredaran bruto, tidak termasuk PPN dan PPnBM<\/td>\n<\/tr>\n<tr>\n<td>Pemungut<\/td>\n<td>Empat marketplace yang ditunjuk: Shopee, Tokopedia, Lazada, dan Blibli<\/td>\n<\/tr>\n<tr>\n<td>Pengecualian utama<\/td>\n<td>Orang pribadi dengan omzet sampai Rp500 juta setahun yang menyampaikan surat pernyataan<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Siapa_yang_Terkena\"><\/span>Siapa yang Terkena?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Pedagang dalam negeri, baik orang pribadi maupun badan usaha, yang menerima penghasilan dari transaksi melalui marketplace yang ditunjuk. Pemungutan dilakukan otomatis melalui mekanisme transaksi di platform.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Pengecualian_Omzet_Rp500_Juta\"><\/span>Pengecualian Omzet Rp500 Juta<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Pengecualian bagi pedagang orang pribadi beromzet sampai Rp500 juta <strong>tidak berlaku otomatis<\/strong>. Pedagang harus menyampaikan surat pernyataan kepada marketplace sesuai ketentuan. Tanpa surat pernyataan, pemungutan tetap dilakukan.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Apakah_PPh_22_Ini_Menambah_Beban_Pajak\"><\/span>Apakah PPh 22 Ini Menambah Beban Pajak?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Tidak harus. PPh Pasal 22 yang dipungut dapat diperhitungkan sebagai kredit pajak dalam tahun berjalan, atau menjadi bagian dari pelunasan PPh final bagi pengguna tarif 0,5%. Karena itu, simpan bukti pungutan dari marketplace untuk dilaporkan di SPT Tahunan.<\/p>\n<p class=\"ls-baca-juga\"><strong>Baca Juga:<\/strong> <a href=\"https:\/\/legalsatu.id\/blog\/pajak-umkm-2025-apa-yang-berubah-dan-apa-yang-harus-dilakukan\/\">Pajak UMKM: Apa yang Berubah<\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Yang_Perlu_Dilakukan_Seller_Sekarang\"><\/span>Yang Perlu Dilakukan Seller Sekarang<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li>Lengkapi data NPWP atau NIK di akun seller marketplace.<\/li>\n<li>Jika omzet Anda sampai Rp500 juta setahun, kirim surat pernyataan ke marketplace.<\/li>\n<li>Unduh dan simpan bukti pungutan PPh 22 setiap periode.<\/li>\n<li>Pastikan usaha Anda punya NIB dengan KBLI yang sesuai.<\/li>\n<li>Laporkan omzet dan kredit pajaknya di SPT Tahunan.<\/li>\n<\/ol>\n<p class=\"ls-baca-juga\"><strong>Baca Juga:<\/strong> <a href=\"https:\/\/legalsatu.id\/blog\/nib-wajib-seller-e-commerce-permendag-19-2026\/\">NIB Wajib bagi Seller E-Commerce<\/a><\/p>\n<p>Ketentuan pajak dapat berubah. Pastikan Anda mengecek pengumuman terbaru di pajak.go.id sebelum mengambil keputusan.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Pertanyaan_yang_Sering_Diajukan\"><\/span>Pertanyaan yang Sering Diajukan<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Berapa_tarif_pajak_seller_marketplace\"><\/span>Berapa tarif pajak seller marketplace?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>PPh Pasal 22 sebesar 0,5% dari peredaran bruto, tidak termasuk PPN dan PPnBM.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kapan_pemungutan_mulai_berlaku\"><\/span>Kapan pemungutan mulai berlaku?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>DJP mengumumkan pemungutan mulai dilaksanakan 1 Oktober 2026.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Marketplace_mana_saja_yang_memungut\"><\/span>Marketplace mana saja yang memungut?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Empat marketplace yang ditunjuk: Shopee, Tokopedia, Lazada, dan Blibli.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Apakah_seller_dengan_omzet_kecil_kena_pungutan\"><\/span>Apakah seller dengan omzet kecil kena pungutan?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Orang pribadi dengan omzet sampai Rp500 juta setahun tidak dipungut, asalkan menyampaikan surat pernyataan kepada marketplace.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Apakah_ini_pajak_baru\"><\/span>Apakah ini pajak baru?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Bukan. Ini mekanisme pemungutan atas kewajiban PPh yang sudah ada, dan dapat diperhitungkan sebagai kredit pajak atau pelunasan PPh final.<\/p>\n<div class=\"ls-cta\" style=\"border-left:4px solid #0d6efd;background:#f3f7ff;padding:16px 20px;margin:28px 0;border-radius:6px\">\n<p style=\"margin:0 0 8px\"><strong>Jualan di Marketplace dan Bingung Soal Pajaknya?<\/strong><\/p>\n<p style=\"margin:0 0 8px\">LegalSatu membantu seller mengurus NIB, NPWP, dan pelaporan pajak agar pungutan marketplace tercatat benar. Lihat paketnya di <a href=\"https:\/\/legalsatu.id\/jasa-pajak\">layanan jasa pajak LegalSatu<\/a>.<\/p>\n<p style=\"margin:0\"><a href=\"https:\/\/wa.me\/6285218089300?text=Halo%20Admin%20LegalSatu.%20Saya%20seller%20marketplace%20dan%20ingin%20konsultasi%20pajak%20PPh%2022.%20Saya%20lihat%20dari%20artikel%20blog%20legalsatu.id\"><strong>Konsultasi gratis via WhatsApp<\/strong><\/a> atau lihat seluruh <a href=\"https:\/\/legalsatu.id\/\">layanan LegalSatu<\/a>.<\/p>\n<\/div>\n<div class=\"ls-terkait\">\n<p><strong>Artikel Terkait:<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/legalsatu.id\/blog\/nib-wajib-seller-e-commerce-permendag-19-2026\/\">NIB Wajib bagi Seller E-Commerce<\/a><\/li>\n<li><a href=\"https:\/\/legalsatu.id\/blog\/pajak-umkm-2025-apa-yang-berubah-dan-apa-yang-harus-dilakukan\/\">Pajak UMKM<\/a><\/li>\n<li><a href=\"https:\/\/legalsatu.id\/blog\/update-perpajakan-terbaru\/\">Update Perpajakan Terbaru 2026<\/a><\/li>\n<\/ul>\n<\/div>\n<blockquote>\n<p><strong>Catatan:<\/strong> Artikel ini bersifat edukatif dan disusun berdasarkan PMK Nomor 37 Tahun 2025 dan siaran pers DJP tentang pemungutan PPh Pasal 22 melalui marketplace (1 Oktober 2026), per September 2026. Regulasi dan praktik di lapangan dapat berubah atau berbeda antar daerah. Untuk kebutuhan hukum spesifik bisnis Anda, konsultasikan dengan tim legal LegalSatu.<\/p>\n<\/blockquote>\n<p><script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"FAQPage\", \"mainEntity\": [{\"@type\": \"Question\", \"name\": \"Berapa tarif pajak seller marketplace?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"PPh Pasal 22 sebesar 0,5% dari peredaran bruto, tidak termasuk PPN dan PPnBM.\"}}, {\"@type\": \"Question\", \"name\": \"Kapan pemungutan mulai berlaku?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"DJP mengumumkan pemungutan mulai dilaksanakan 1 Oktober 2026.\"}}, {\"@type\": \"Question\", \"name\": \"Marketplace mana saja yang memungut?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Empat marketplace yang ditunjuk: Shopee, Tokopedia, Lazada, dan Blibli.\"}}, {\"@type\": \"Question\", \"name\": \"Apakah seller dengan omzet kecil kena pungutan?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Orang pribadi dengan omzet sampai Rp500 juta setahun tidak dipungut, asalkan menyampaikan surat pernyataan kepada marketplace.\"}}, {\"@type\": \"Question\", \"name\": \"Apakah ini pajak baru?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Bukan. Ini mekanisme pemungutan atas kewajiban PPh yang sudah ada, dan dapat diperhitungkan sebagai kredit pajak atau pelunasan PPh final.\"}}]}<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pajak seller marketplace: PPh 22 sebesar 0,5% dari omzet dipungut Shopee, Tokopedia, Lazada, dan Blibli mulai 1 Oktober 2026. Cek pengecualian Rp500 juta.<\/p>\n","protected":false},"author":1,"featured_media":5380,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_focuskw":"pajak seller marketplace","_yoast_wpseo_title":"Pajak Seller Marketplace: PPh 22 0,5% Mulai 1 Oktober 2026","_yoast_wpseo_metadesc":"Pajak seller marketplace: PPh 22 sebesar 0,5% dari omzet dipungut Shopee, Tokopedia, Lazada, dan Blibli mulai 1 Oktober 2026. Cek pengecualian Rp500 juta.","footnotes":""},"categories":[8],"tags":[],"class_list":["post-5385","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-perpajakan"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Pajak Seller Marketplace: PPh 22 0,5% Mulai 1 Oktober 2026<\/title>\n<meta name=\"description\" content=\"Pajak seller marketplace: PPh 22 sebesar 0,5% dari omzet dipungut Shopee, Tokopedia, Lazada, dan Blibli mulai 1 Oktober 2026. 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