{"id":5402,"date":"2026-10-20T22:00:00","date_gmt":"2026-10-20T22:00:00","guid":{"rendered":"https:\/\/legalsatu.id\/blog\/?p=5402"},"modified":"2026-10-20T22:00:00","modified_gmt":"2026-10-20T22:00:00","slug":"pph-22-selain-impor","status":"publish","type":"post","link":"https:\/\/legalsatu.id\/blog\/pph-22-selain-impor\/","title":{"rendered":"PPh Pasal 22 Selain Impor: Pemungut, Objek, dan Tarifnya"},"content":{"rendered":"<p><strong>PPh Pasal 22 adalah pajak yang dipungut oleh pihak tertentu atas transaksi tertentu, dan tidak hanya berlaku untuk impor.<\/strong> Pemungutnya antara lain bendahara pemerintah, BUMN tertentu, badan usaha industri tertentu, pembeli bahan baku dari sektor tertentu, serta marketplace yang ditunjuk. PPh 22 umumnya menjadi kredit pajak bagi pihak yang dipungut.<\/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 22\" 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\/pph-22-selain-impor\/#Pemungut_PPh_22_Selain_Impor\" >Pemungut PPh 22 Selain Impor<\/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\/pph-22-selain-impor\/#Tarif\" >Tarif<\/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\/pph-22-selain-impor\/#Untuk_Pihak_yang_Dipungut\" >Untuk Pihak yang Dipungut<\/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\/pph-22-selain-impor\/#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-5\" href=\"https:\/\/legalsatu.id\/blog\/pph-22-selain-impor\/#Apakah_PPh_22_hanya_untuk_impor\" >Apakah PPh 22 hanya untuk impor?<\/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\/pph-22-selain-impor\/#Berapa_tarif_PPh_22_bendahara_pemerintah\" >Berapa tarif PPh 22 bendahara pemerintah?<\/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\/pph-22-selain-impor\/#Berapa_tarif_PPh_22_marketplace\" >Berapa tarif PPh 22 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\/pph-22-selain-impor\/#Apakah_PPh_22_bisa_dikreditkan\" >Apakah PPh 22 bisa dikreditkan?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Pemungut_PPh_22_Selain_Impor\"><\/span>Pemungut PPh 22 Selain Impor<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Pemungut<\/th>\n<th>Transaksi<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Bendahara pemerintah<\/td>\n<td>Pembelian barang oleh instansi pemerintah<\/td>\n<\/tr>\n<tr>\n<td>BUMN tertentu<\/td>\n<td>Pembelian barang dan bahan oleh BUMN yang ditunjuk<\/td>\n<\/tr>\n<tr>\n<td>Badan usaha industri tertentu<\/td>\n<td>Penjualan hasil produksi tertentu di dalam negeri, misalnya semen, kertas, baja, otomotif, dan farmasi<\/td>\n<\/tr>\n<tr>\n<td>Badan usaha pembeli bahan baku<\/td>\n<td>Pembelian bahan baku dari sektor kehutanan, perkebunan, pertanian, peternakan, dan perikanan<\/td>\n<\/tr>\n<tr>\n<td>Marketplace yang ditunjuk<\/td>\n<td>Penghasilan pedagang dalam negeri, 0,5% dari omzet<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Tarif\"><\/span>Tarif<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Tarif berbeda untuk setiap jenis transaksi. Contohnya, pembelian barang oleh bendahara pemerintah umumnya 1,5% dari harga pembelian, dan marketplace 0,5% dari omzet. Pihak yang tidak memiliki NPWP umumnya dikenai tarif lebih tinggi.<\/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=\"Untuk_Pihak_yang_Dipungut\"><\/span>Untuk Pihak yang Dipungut<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Mintalah bukti pungut dari pemungut. PPh 22 yang bersifat tidak final dapat dikreditkan di SPT Tahunan, sehingga mengurangi PPh yang harus dibayar di akhir tahun.<\/p>\n<p class=\"ls-baca-juga\"><strong>Baca Juga:<\/strong> <a href=\"https:\/\/legalsatu.id\/blog\/penjelasan-lengkap-pph-22-atas-impor\/\">PPh 22 atas Impor<\/a><\/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=\"Apakah_PPh_22_hanya_untuk_impor\"><\/span>Apakah PPh 22 hanya untuk impor?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Tidak. PPh 22 juga dipungut oleh bendahara pemerintah, BUMN tertentu, industri tertentu, pembeli bahan baku, dan marketplace.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Berapa_tarif_PPh_22_bendahara_pemerintah\"><\/span>Berapa tarif PPh 22 bendahara pemerintah?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Umumnya 1,5% dari harga pembelian.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Berapa_tarif_PPh_22_marketplace\"><\/span>Berapa tarif PPh 22 marketplace?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>0,5% dari omzet, berlaku mulai 1 Oktober 2026.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Apakah_PPh_22_bisa_dikreditkan\"><\/span>Apakah PPh 22 bisa dikreditkan?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>PPh 22 yang tidak final dapat dikreditkan di SPT Tahunan.<\/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>Menjual ke Instansi Pemerintah atau BUMN?<\/strong><\/p>\n<p style=\"margin:0 0 8px\">LegalSatu membantu memastikan pungutan PPh 22 dan pelaporan pajak usaha Anda 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%20ingin%20konsultasi%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\/penjelasan-lengkap-pph-22-atas-impor\/\">PPh 22 atas Impor<\/a><\/li>\n<li><a href=\"https:\/\/legalsatu.id\/blog\/jenis-jenis-pajak-yang-wajib-dibayar-perusahaan\/\">Jenis Pajak yang Wajib Dibayar Perusahaan<\/a><\/li>\n<li><a href=\"https:\/\/legalsatu.id\/blog\/tender-adalah\/\">Tender Adalah<\/a><\/li>\n<\/ul>\n<\/div>\n<blockquote>\n<p><strong>Catatan:<\/strong> Artikel ini bersifat edukatif dan disusun berdasarkan UU PPh Pasal 22 dan peraturan pelaksanaannya, serta 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\": \"Apakah PPh 22 hanya untuk impor?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Tidak. 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Cek pemungut lain: bendahara pemerintah, BUMN tertentu, industri tertentu, pembelian bahan baku, dan marketplace.<\/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 22","_yoast_wpseo_title":"PPh Pasal 22 Selain Impor: Pemungut, Objek, dan Tarif","_yoast_wpseo_metadesc":"PPh Pasal 22 tidak hanya atas impor. Cek pemungut lain: bendahara pemerintah, BUMN tertentu, industri tertentu, pembelian bahan baku, dan marketplace.","footnotes":""},"categories":[8],"tags":[],"class_list":["post-5402","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>PPh Pasal 22 Selain Impor: Pemungut, Objek, dan Tarif<\/title>\n<meta name=\"description\" content=\"PPh Pasal 22 tidak hanya atas impor. 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