{"id":5386,"date":"2026-10-04T22:00:00","date_gmt":"2026-10-04T22:00:00","guid":{"rendered":"https:\/\/legalsatu.id\/blog\/?p=5386"},"modified":"2026-10-04T22:00:00","modified_gmt":"2026-10-04T22:00:00","slug":"cara-menghitung-pph-final-umkm","status":"publish","type":"post","link":"https:\/\/legalsatu.id\/blog\/cara-menghitung-pph-final-umkm\/","title":{"rendered":"Cara Menghitung PPh Final 0,5% UMKM Setelah PP 20\/2026"},"content":{"rendered":"<p><strong>PPh final UMKM dihitung 0,5% dari omzet bulanan dan disetor paling lambat tanggal 15 bulan berikutnya.<\/strong> Sejak PP 20\/2026 (diundangkan 22 April 2026), fasilitas ini hanya untuk wajib pajak orang pribadi, PT Perorangan yang didirikan satu orang, dan koperasi, dengan omzet sampai Rp4,8 miliar setahun. Bagi orang pribadi dan PT Perorangan, batas waktunya kini dihapus.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-05.jpg\" alt=\"Transaksi pembayaran di kasir toko, ilustrasi PPh final 0,5%\" class=\"aligncenter size-large wp-image-5379\" width=\"735\" height=\"490\" srcset=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-05.jpg 1600w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-05-300x200.jpg 300w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-05-1024x684.jpg 1024w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-05-768x513.jpg 768w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-05-1536x1025.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\/cara-menghitung-pph-final-umkm\/#Siapa_yang_Berhak_Setelah_PP_202026\" >Siapa yang Berhak Setelah PP 20\/2026?<\/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\/cara-menghitung-pph-final-umkm\/#Rumus_dan_Contoh_Hitung\" >Rumus dan Contoh Hitung<\/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\/cara-menghitung-pph-final-umkm\/#Cara_Setor_dan_Lapor\" >Cara Setor dan Lapor<\/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\/cara-menghitung-pph-final-umkm\/#Kapan_Harus_Beralih_ke_Tarif_Normal\" >Kapan Harus Beralih ke Tarif Normal?<\/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\/cara-menghitung-pph-final-umkm\/#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-6\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pph-final-umkm\/#Berapa_tarif_PPh_final_UMKM\" >Berapa tarif PPh final UMKM?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-pph-final-umkm\/#Siapa_yang_boleh_memakai_PPh_final_05_setelah_PP_202026\" >Siapa yang boleh memakai PPh final 0,5% setelah PP 20\/2026?<\/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\/cara-menghitung-pph-final-umkm\/#Apakah_ada_batas_waktu_pemakaian\" >Apakah ada batas waktu pemakaian?<\/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\/cara-menghitung-pph-final-umkm\/#Apakah_omzet_di_bawah_Rp500_juta_bebas_pajak\" >Apakah omzet di bawah Rp500 juta bebas pajak?<\/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\/cara-menghitung-pph-final-umkm\/#Kapan_batas_setor_PPh_final\" >Kapan batas setor PPh final?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Siapa_yang_Berhak_Setelah_PP_202026\"><\/span>Siapa yang Berhak Setelah PP 20\/2026?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Wajib Pajak<\/th>\n<th>Boleh PPh Final 0,5%<\/th>\n<th>Jangka Waktu<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Orang pribadi<\/td>\n<td>Ya<\/td>\n<td>Tanpa batas waktu<\/td>\n<\/tr>\n<tr>\n<td>PT Perorangan (satu pendiri)<\/td>\n<td>Ya<\/td>\n<td>Tanpa batas waktu<\/td>\n<\/tr>\n<tr>\n<td>Koperasi<\/td>\n<td>Ya<\/td>\n<td>Dengan batas waktu tertentu<\/td>\n<\/tr>\n<tr>\n<td>CV, firma, PT biasa, BUMDes<\/td>\n<td>Hanya sisa masa fasilitas lama<\/td>\n<td>Setelah habis, wajib tarif normal<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Rumus_dan_Contoh_Hitung\"><\/span>Rumus dan Contoh Hitung<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Rumus:<\/strong> PPh final = 0,5% x omzet bruto bulan itu.<\/p>\n<p><strong>Orang pribadi<\/strong> tidak dikenai PPh atas omzet sampai Rp500 juta pertama dalam setahun. Contoh: Bu Rina berjualan dengan omzet Rp60 juta per bulan. Januari sampai Agustus total omzetnya Rp480 juta, belum melewati Rp500 juta, jadi tidak ada PPh terutang. Pada September, omzet kumulatif menjadi Rp540 juta. PPh September = 0,5% x Rp40 juta = Rp200.000. Mulai Oktober, PPh = 0,5% x Rp60 juta = Rp300.000 per bulan.<\/p>\n<p><strong>PT Perorangan<\/strong> tidak mendapat pengurangan Rp500 juta, sehingga PPh dihitung sejak rupiah pertama omzet.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cara_Setor_dan_Lapor\"><\/span>Cara Setor dan Lapor<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li>Hitung PPh final dari omzet bulan sebelumnya.<\/li>\n<li>Buat kode billing di Coretax dan setor paling lambat tanggal 15 bulan berikutnya.<\/li>\n<li>Rekap omzet bulanan dan laporkan dalam SPT Tahunan.<\/li>\n<\/ol>\n<p>Jika penjualan Anda melalui marketplace dan sudah dipungut PPh 22 sebesar 0,5%, pungutan itu dapat menjadi bagian dari pelunasan PPh final. Simpan bukti pungutannya.<\/p>\n<p class=\"ls-baca-juga\"><strong>Baca Juga:<\/strong> <a href=\"https:\/\/legalsatu.id\/blog\/pajak-seller-marketplace-pph-22\/\">Pajak Seller Marketplace: PPh 22 0,5%<\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kapan_Harus_Beralih_ke_Tarif_Normal\"><\/span>Kapan Harus Beralih ke Tarif Normal?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Jika omzet setahun melebihi Rp4,8 miliar, mulai tahun pajak berikutnya Anda wajib memakai tarif normal dengan pembukuan. Badan usaha selain PT Perorangan dan koperasi juga harus beralih setelah sisa masa fasilitasnya habis.<\/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_PPh_final_UMKM\"><\/span>Berapa tarif PPh final UMKM?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>0,5% dari omzet bruto per bulan.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Siapa_yang_boleh_memakai_PPh_final_05_setelah_PP_202026\"><\/span>Siapa yang boleh memakai PPh final 0,5% setelah PP 20\/2026?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Orang pribadi, PT Perorangan yang didirikan satu orang, dan koperasi dengan omzet sampai Rp4,8 miliar setahun.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Apakah_ada_batas_waktu_pemakaian\"><\/span>Apakah ada batas waktu pemakaian?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Untuk orang pribadi dan PT Perorangan, batas waktunya dihapus oleh PP 20\/2026.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Apakah_omzet_di_bawah_Rp500_juta_bebas_pajak\"><\/span>Apakah omzet di bawah Rp500 juta bebas pajak?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Bagi orang pribadi, omzet sampai Rp500 juta pertama dalam setahun tidak dikenai PPh. Fasilitas ini tidak berlaku untuk badan.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kapan_batas_setor_PPh_final\"><\/span>Kapan batas setor PPh final?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Paling lambat tanggal 15 bulan berikutnya.<\/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>Ingin Hitungan Pajak UMKM Anda Tepat?<\/strong><\/p>\n<p style=\"margin:0 0 8px\">LegalSatu membantu menghitung, menyetor, dan melaporkan PPh final 0,5% serta mendirikan PT Perorangan yang berhak atas fasilitas ini. 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%20ingin%20konsultasi%20PPh%20final%200%2C5%25%20UMKM.%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\/pajak-umkm-2025-apa-yang-berubah-dan-apa-yang-harus-dilakukan\/\">Pajak UMKM<\/a><\/li>\n<li><a href=\"https:\/\/legalsatu.id\/blog\/pajak-pt-perorangan\/\">Pajak PT Perorangan<\/a><\/li>\n<li><a href=\"https:\/\/legalsatu.id\/blog\/cara-membuat-pt-perorangan\/\">Cara Membuat PT Perorangan<\/a><\/li>\n<\/ul>\n<\/div>\n<blockquote>\n<p><strong>Catatan:<\/strong> Artikel ini bersifat edukatif dan disusun berdasarkan PP 55\/2022 sebagaimana diubah PP 20\/2026, PMK 81\/2024, dan PMK 37\/2025, 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 PPh final UMKM?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"0,5% dari omzet bruto per bulan.\"}}, {\"@type\": \"Question\", \"name\": \"Siapa yang boleh memakai PPh final 0,5% setelah PP 20\/2026?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Orang pribadi, PT Perorangan yang didirikan satu orang, dan koperasi dengan omzet sampai Rp4,8 miliar setahun.\"}}, {\"@type\": \"Question\", \"name\": \"Apakah ada batas waktu pemakaian?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Untuk orang pribadi dan PT Perorangan, batas waktunya dihapus oleh PP 20\/2026.\"}}, {\"@type\": \"Question\", \"name\": \"Apakah omzet di bawah Rp500 juta bebas pajak?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Bagi orang pribadi, omzet sampai Rp500 juta pertama dalam setahun tidak dikenai PPh. Fasilitas ini tidak berlaku untuk badan.\"}}, {\"@type\": \"Question\", \"name\": \"Kapan batas setor PPh final?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Paling lambat tanggal 15 bulan berikutnya.\"}}]}<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cara menghitung PPh final 0,5% UMKM sesuai PP 20\/2026: siapa yang berhak, bebas pajak omzet Rp500 juta bagi orang pribadi, contoh hitung, dan cara setor.<\/p>\n","protected":false},"author":1,"featured_media":5379,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_focuskw":"PPh final 0,5%","_yoast_wpseo_title":"Cara Menghitung PPh Final 0,5% UMKM (PP 20\/2026)","_yoast_wpseo_metadesc":"Cara menghitung PPh final 0,5% UMKM sesuai PP 20\/2026: siapa yang berhak, bebas pajak omzet Rp500 juta bagi orang pribadi, contoh hitung, dan cara setor.","footnotes":""},"categories":[8],"tags":[],"class_list":["post-5386","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 PPh Final 0,5% UMKM (PP 20\/2026)<\/title>\n<meta name=\"description\" content=\"Cara menghitung PPh final 0,5% UMKM sesuai PP 20\/2026: siapa yang berhak, bebas pajak omzet Rp500 juta bagi orang pribadi, contoh hitung, dan cara setor.\" \/>\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-pph-final-umkm\/\" \/>\n<meta property=\"og:locale\" content=\"id_ID\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cara Menghitung PPh Final 0,5% UMKM (PP 20\/2026)\" \/>\n<meta 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