{"id":5415,"date":"2026-11-02T22:00:00","date_gmt":"2026-11-02T22:00:00","guid":{"rendered":"https:\/\/legalsatu.id\/blog\/?p=5415"},"modified":"2026-11-02T22:00:00","modified_gmt":"2026-11-02T22:00:00","slug":"laporan-keuangan-cv-dan-firma","status":"publish","type":"post","link":"https:\/\/legalsatu.id\/blog\/laporan-keuangan-cv-dan-firma\/","title":{"rendered":"Laporan Keuangan CV dan Firma: Kewajiban, Bentuk, dan Contohnya"},"content":{"rendered":"<p><strong>CV dan firma memang bukan badan hukum, tetapi sebagai wajib pajak badan keduanya wajib menyelenggarakan pembukuan dan menyusun laporan keuangan untuk SPT Tahunan.<\/strong> Bedanya dengan PT terletak pada pencatatan modal: CV dan firma mencatat modal per sekutu, bukan saham.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-07.jpg\" alt=\"Grafik di atas kertas dengan penggaris dan pena, ilustrasi laporan keuangan CV\" class=\"aligncenter size-large wp-image-5381\" width=\"735\" height=\"490\" srcset=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-07.jpg 1600w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-07-300x200.jpg 300w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-07-1024x683.jpg 1024w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-07-768x512.jpg 768w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-07-1536x1024.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\/laporan-keuangan-cv-dan-firma\/#Kekhasan_Laporan_Keuangan_CV_dan_Firma\" >Kekhasan Laporan Keuangan CV dan Firma<\/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\/laporan-keuangan-cv-dan-firma\/#Komponen_Laporan_Keuangan\" >Komponen Laporan Keuangan<\/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\/laporan-keuangan-cv-dan-firma\/#Pajak_CV_dan_Firma\" >Pajak CV dan Firma<\/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\/laporan-keuangan-cv-dan-firma\/#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\/laporan-keuangan-cv-dan-firma\/#Apakah_CV_wajib_membuat_laporan_keuangan\" >Apakah CV wajib membuat laporan keuangan?<\/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\/laporan-keuangan-cv-dan-firma\/#Bagaimana_modal_CV_dicatat\" >Bagaimana modal CV dicatat?<\/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\/laporan-keuangan-cv-dan-firma\/#Apakah_bagian_laba_sekutu_CV_kena_pajak_lagi\" >Apakah bagian laba sekutu CV kena pajak lagi?<\/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\/laporan-keuangan-cv-dan-firma\/#Apakah_CV_masih_bisa_memakai_PPh_final_05\" >Apakah CV masih bisa memakai PPh final 0,5%?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Kekhasan_Laporan_Keuangan_CV_dan_Firma\"><\/span>Kekhasan Laporan Keuangan CV dan Firma<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Aspek<\/th>\n<th>PT<\/th>\n<th>CV\/Firma<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Modal<\/td>\n<td>Modal disetor dan saham<\/td>\n<td>Modal per sekutu<\/td>\n<\/tr>\n<tr>\n<td>Pembagian laba<\/td>\n<td>Dividen melalui RUPS<\/td>\n<td>Sesuai perjanjian persekutuan<\/td>\n<\/tr>\n<tr>\n<td>Penarikan pemilik<\/td>\n<td>Dividen atau gaji direksi<\/td>\n<td>Prive sekutu<\/td>\n<\/tr>\n<tr>\n<td>Kewajiban audit menurut UU<\/td>\n<td>Untuk PT tertentu<\/td>\n<td>Tidak diatur khusus<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Komponen_Laporan_Keuangan\"><\/span>Komponen Laporan Keuangan<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Laporan posisi keuangan (neraca).<\/li>\n<li>Laporan laba rugi.<\/li>\n<li>Laporan perubahan modal sekutu.<\/li>\n<li>Laporan arus kas.<\/li>\n<li>Catatan atas laporan keuangan.<\/li>\n<\/ul>\n<p class=\"ls-baca-juga\"><strong>Baca Juga:<\/strong> <a href=\"https:\/\/legalsatu.id\/blog\/contoh-neraca-laporan-posisi-keuangan\/\">Contoh Neraca Perusahaan<\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Pajak_CV_dan_Firma\"><\/span>Pajak CV dan Firma<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Laba CV dan firma dikenai PPh badan. Bagian laba yang diterima sekutu dari CV atau firma yang modalnya tidak terbagi atas saham dikecualikan dari objek PPh bagi sekutu. CV dan firma yang sebelumnya memakai PPh final 0,5% hanya dapat melanjutkannya sampai sisa jangka waktunya habis.<\/p>\n<p class=\"ls-baca-juga\"><strong>Baca Juga:<\/strong> <a href=\"https:\/\/legalsatu.id\/blog\/panduan-pajak-untuk-cv\/\">Panduan Pajak untuk CV<\/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_CV_wajib_membuat_laporan_keuangan\"><\/span>Apakah CV wajib membuat laporan keuangan?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ya, sebagai wajib pajak badan, CV wajib pembukuan dan menyusun laporan keuangan untuk SPT Tahunan.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bagaimana_modal_CV_dicatat\"><\/span>Bagaimana modal CV dicatat?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Per sekutu, bukan dalam bentuk saham.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Apakah_bagian_laba_sekutu_CV_kena_pajak_lagi\"><\/span>Apakah bagian laba sekutu CV kena pajak lagi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Bagian laba yang diterima sekutu dari CV atau firma yang modalnya tidak terbagi atas saham dikecualikan dari objek PPh.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Apakah_CV_masih_bisa_memakai_PPh_final_05\"><\/span>Apakah CV masih bisa memakai PPh final 0,5%?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Hanya sampai sisa jangka waktu fasilitasnya habis, sesuai PP 20\/2026.<\/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 Laporan Keuangan CV yang Rapi?<\/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%20laporan%20keuangan%20CV.%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\/panduan-pajak-untuk-cv\/\">Panduan Pajak untuk CV<\/a><\/li>\n<li><a href=\"https:\/\/legalsatu.id\/blog\/legalitas-pendirian-firma\/\">Legalitas Pendirian Firma<\/a><\/li>\n<li><a href=\"https:\/\/legalsatu.id\/blog\/laporan-keuangan-perseroan-terbatas\/\">Laporan Keuangan Perseroan Terbatas<\/a><\/li>\n<\/ul>\n<\/div>\n<blockquote>\n<p><strong>Catatan:<\/strong> Artikel ini bersifat edukatif dan disusun berdasarkan UU PPh Pasal 4 ayat (3), PP 20\/2026, 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\": \"Apakah CV wajib membuat laporan keuangan?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Ya, sebagai wajib pajak badan, CV wajib pembukuan dan menyusun laporan keuangan untuk SPT Tahunan.\"}}, {\"@type\": \"Question\", \"name\": \"Bagaimana modal CV dicatat?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Per sekutu, bukan dalam bentuk saham.\"}}, {\"@type\": \"Question\", \"name\": \"Apakah bagian laba sekutu CV kena pajak lagi?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Bagian laba yang diterima sekutu dari CV atau firma yang modalnya tidak terbagi atas saham dikecualikan dari objek PPh.\"}}, {\"@type\": \"Question\", \"name\": \"Apakah CV masih bisa memakai PPh final 0,5%?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Hanya sampai sisa jangka waktu fasilitasnya habis, sesuai PP 20\/2026.\"}}]}<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>CV dan firma wajib pembukuan untuk pajak. Cek bentuk laporan keuangan CV, pencatatan modal sekutu, pembagian laba, dan standar akuntansinya.<\/p>\n","protected":false},"author":1,"featured_media":5381,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_focuskw":"laporan keuangan CV","_yoast_wpseo_title":"Laporan Keuangan CV dan Firma: Kewajiban dan Bentuknya","_yoast_wpseo_metadesc":"CV dan firma wajib pembukuan untuk pajak. Cek bentuk laporan keuangan CV, pencatatan modal sekutu, pembagian laba, dan standar akuntansinya.","footnotes":""},"categories":[9],"tags":[],"class_list":["post-5415","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>Laporan Keuangan CV dan Firma: Kewajiban dan Bentuknya<\/title>\n<meta name=\"description\" content=\"CV dan firma wajib pembukuan untuk pajak. Cek bentuk laporan keuangan CV, pencatatan modal sekutu, pembagian laba, dan standar akuntansinya.\" \/>\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\/laporan-keuangan-cv-dan-firma\/\" \/>\n<meta property=\"og:locale\" content=\"id_ID\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Laporan Keuangan CV dan Firma: Kewajiban dan Bentuknya\" \/>\n<meta property=\"og:description\" content=\"CV dan firma wajib pembukuan untuk pajak. 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