{"id":5410,"date":"2026-10-28T22:00:00","date_gmt":"2026-10-28T22:00:00","guid":{"rendered":"https:\/\/legalsatu.id\/blog\/?p=5410"},"modified":"2026-10-28T22:00:00","modified_gmt":"2026-10-28T22:00:00","slug":"cara-menghitung-hpp-persediaan","status":"publish","type":"post","link":"https:\/\/legalsatu.id\/blog\/cara-menghitung-hpp-persediaan\/","title":{"rendered":"Cara Menghitung HPP (Harga Pokok Penjualan) dan Metode Persediaan"},"content":{"rendered":"<p><strong>HPP (Harga Pokok Penjualan) dihitung dengan rumus: persediaan awal + pembelian bersih &#8211; persediaan akhir.<\/strong> Untuk keperluan pajak, persediaan dinilai berdasarkan harga perolehan dengan metode rata-rata atau FIFO (masuk pertama keluar pertama), sesuai Pasal 10 ayat (6) UU PPh.<\/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 cara menghitung HPP\" 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-hpp-persediaan\/#Contoh_Hitung_HPP_Usaha_Dagang\" >Contoh Hitung HPP Usaha Dagang<\/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-hpp-persediaan\/#Metode_Penilaian_Persediaan\" >Metode Penilaian Persediaan<\/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-hpp-persediaan\/#HPP_Usaha_Manufaktur\" >HPP Usaha Manufaktur<\/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-hpp-persediaan\/#Tips\" >Tips<\/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-hpp-persediaan\/#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-hpp-persediaan\/#Apa_rumus_HPP\" >Apa rumus HPP?<\/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-hpp-persediaan\/#Metode_persediaan_apa_yang_diakui_pajak\" >Metode persediaan apa yang diakui pajak?<\/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-hpp-persediaan\/#Apa_beda_HPP_dagang_dan_manufaktur\" >Apa beda HPP dagang dan manufaktur?<\/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-hpp-persediaan\/#Kapan_stock_opname_sebaiknya_dilakukan\" >Kapan stock opname sebaiknya dilakukan?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Contoh_Hitung_HPP_Usaha_Dagang\"><\/span>Contoh Hitung HPP Usaha Dagang<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Uraian<\/th>\n<th>Jumlah<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Persediaan awal<\/td>\n<td>Rp50.000.000<\/td>\n<\/tr>\n<tr>\n<td>Pembelian<\/td>\n<td>Rp300.000.000<\/td>\n<\/tr>\n<tr>\n<td>Ongkos angkut pembelian<\/td>\n<td>Rp5.000.000<\/td>\n<\/tr>\n<tr>\n<td>Barang tersedia dijual<\/td>\n<td>Rp355.000.000<\/td>\n<\/tr>\n<tr>\n<td>Persediaan akhir<\/td>\n<td>(Rp70.000.000)<\/td>\n<\/tr>\n<tr>\n<td><strong>HPP<\/strong><\/td>\n<td><strong>Rp285.000.000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Metode_Penilaian_Persediaan\"><\/span>Metode Penilaian Persediaan<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Metode<\/th>\n<th>Cara Kerja<\/th>\n<th>Untuk Pajak<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>FIFO<\/td>\n<td>Barang yang masuk pertama dianggap keluar pertama<\/td>\n<td>Diakui<\/td>\n<\/tr>\n<tr>\n<td>Rata-rata tertimbang<\/td>\n<td>Harga pokok dihitung rata-rata<\/td>\n<td>Diakui<\/td>\n<\/tr>\n<tr>\n<td>LIFO<\/td>\n<td>Barang yang masuk terakhir dianggap keluar pertama<\/td>\n<td>Tidak diakui pajak<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"HPP_Usaha_Manufaktur\"><\/span>HPP Usaha Manufaktur<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Pada usaha produksi, HPP mencakup biaya bahan baku, tenaga kerja langsung, dan overhead pabrik, ditambah perubahan persediaan barang dalam proses dan barang jadi.<\/p>\n<p class=\"ls-baca-juga\"><strong>Baca Juga:<\/strong> <a href=\"https:\/\/legalsatu.id\/blog\/contoh-laporan-laba-rugi\/\">Contoh Laporan Laba Rugi<\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tips\"><\/span>Tips<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Lakukan stock opname minimal di akhir tahun.<\/li>\n<li>Pakai metode yang sama setiap tahun.<\/li>\n<li>Catat barang rusak dan retur dengan jelas.<\/li>\n<\/ul>\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=\"Apa_rumus_HPP\"><\/span>Apa rumus HPP?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Persediaan awal ditambah pembelian bersih dikurangi persediaan akhir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Metode_persediaan_apa_yang_diakui_pajak\"><\/span>Metode persediaan apa yang diakui pajak?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Rata-rata dan FIFO. LIFO tidak diakui.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Apa_beda_HPP_dagang_dan_manufaktur\"><\/span>Apa beda HPP dagang dan manufaktur?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>HPP manufaktur juga mencakup tenaga kerja langsung dan overhead pabrik.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kapan_stock_opname_sebaiknya_dilakukan\"><\/span>Kapan stock opname sebaiknya dilakukan?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Minimal di akhir tahun, idealnya berkala.<\/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 HPP dan Persediaan Tercatat Benar?<\/strong><\/p>\n<p style=\"margin:0 0 8px\">LegalSatu membantu menyusun pembukuan, laporan keuangan, dan pelaporan pajak perusahaan Anda. 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%20bantuan%20menghitung%20HPP.%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\/cara-menghitung-laba-bersih\/\">Cara Menghitung Laba Bersih<\/a><\/li>\n<li><a href=\"https:\/\/legalsatu.id\/blog\/laporan-keuangan-perseroan-terbatas\/\">Laporan Keuangan Perseroan Terbatas<\/a><\/li>\n<li><a href=\"https:\/\/legalsatu.id\/blog\/pajak-penghasilan-pt\/\">Pajak Penghasilan PT<\/a><\/li>\n<\/ul>\n<\/div>\n<blockquote>\n<p><strong>Catatan:<\/strong> Artikel ini bersifat edukatif dan disusun berdasarkan UU PPh Pasal 10 ayat (6) dan SAK EP, 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\": \"Apa rumus HPP?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Persediaan awal ditambah pembelian bersih dikurangi persediaan akhir.\"}}, {\"@type\": \"Question\", \"name\": \"Metode persediaan apa yang diakui pajak?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Rata-rata dan FIFO. 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Cek metode FIFO dan rata-rata yang diakui pajak, serta contoh hitungnya.","footnotes":""},"categories":[9],"tags":[],"class_list":["post-5410","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-akuntansi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Cara Menghitung HPP dan Metode Persediaan<\/title>\n<meta name=\"description\" content=\"Cara menghitung HPP: persediaan awal + pembelian - persediaan akhir. 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