{"id":5418,"date":"2026-11-05T22:00:00","date_gmt":"2026-11-05T22:00:00","guid":{"rendered":"https:\/\/legalsatu.id\/blog\/?p=5418"},"modified":"2026-11-05T22:00:00","modified_gmt":"2026-11-05T22:00:00","slug":"agio-saham","status":"publish","type":"post","link":"https:\/\/legalsatu.id\/blog\/agio-saham\/","title":{"rendered":"Agio Saham: Pengertian, Contoh Pencatatan, dan Aspek Pajaknya"},"content":{"rendered":"<p><strong>Agio saham adalah selisih lebih harga setoran saham di atas nilai nominalnya, dicatat sebagai tambahan modal disetor di ekuitas.<\/strong> Contohnya, investor menyetor Rp5.000 per lembar untuk saham bernilai nominal Rp1.000, sehingga agio sebesar Rp4.000 per lembar.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-02.jpg\" alt=\"Tanaman tumbuh dari tumpukan koin, ilustrasi agio saham\" class=\"aligncenter size-large wp-image-5376\" width=\"735\" height=\"490\" srcset=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-02.jpg 1600w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-02-300x200.jpg 300w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-02-1024x683.jpg 1024w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-02-768x512.jpg 768w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-02-1536x1024.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\/agio-saham\/#Contoh_Jurnal\" >Contoh Jurnal<\/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\/agio-saham\/#Posisi_di_Neraca\" >Posisi di Neraca<\/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\/agio-saham\/#Aspek_Pajak\" >Aspek Pajak<\/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\/agio-saham\/#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\/agio-saham\/#Apa_itu_agio_saham\" >Apa itu agio saham?<\/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\/agio-saham\/#Di_mana_agio_saham_dicatat\" >Di mana agio saham 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\/agio-saham\/#Apakah_agio_saham_kena_pajak_bagi_PT\" >Apakah agio saham kena pajak bagi PT?<\/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\/agio-saham\/#Kapan_agio_saham_muncul\" >Kapan agio saham muncul?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Contoh_Jurnal\"><\/span>Contoh Jurnal<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>PT menerbitkan 100.000 lembar saham nominal Rp1.000 dengan harga setor Rp5.000.<\/p>\n<table>\n<thead>\n<tr>\n<th>Akun<\/th>\n<th>Debit<\/th>\n<th>Kredit<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Kas<\/td>\n<td>Rp500.000.000<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>   Modal saham<\/td>\n<td><\/td>\n<td>Rp100.000.000<\/td>\n<\/tr>\n<tr>\n<td>   Agio saham<\/td>\n<td><\/td>\n<td>Rp400.000.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Posisi_di_Neraca\"><\/span>Posisi di Neraca<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Agio saham disajikan di ekuitas sebagai tambahan modal disetor, terpisah dari modal saham dan laba ditahan.<\/p>\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=\"Aspek_Pajak\"><\/span>Aspek Pajak<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Bagi PT penerbit, setoran tunai sebagai pengganti saham, termasuk agio, bukan objek PPh.<\/li>\n<li>Perubahan modal, termasuk penerbitan saham baru, perlu dituangkan dalam akta dan dilaporkan ke Kemenkumham.<\/li>\n<li>Kapitalisasi agio menjadi saham bonus memiliki konsekuensi pajak tersendiri, sehingga sebaiknya dikonsultasikan.<\/li>\n<\/ul>\n<p class=\"ls-baca-juga\"><strong>Baca Juga:<\/strong> <a href=\"https:\/\/legalsatu.id\/blog\/modal-disetor-pt\/\">Modal Disetor PT<\/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=\"Apa_itu_agio_saham\"><\/span>Apa itu agio saham?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Selisih lebih harga setoran saham di atas nilai nominalnya.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Di_mana_agio_saham_dicatat\"><\/span>Di mana agio saham dicatat?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Di ekuitas sebagai tambahan modal disetor.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Apakah_agio_saham_kena_pajak_bagi_PT\"><\/span>Apakah agio saham kena pajak bagi PT?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Setoran sebagai pengganti saham, termasuk agio, bukan objek PPh bagi PT penerbit.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kapan_agio_saham_muncul\"><\/span>Kapan agio saham muncul?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Biasanya saat investor masuk dengan valuasi lebih tinggi dari nilai nominal saham.<\/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>Ada Investor Baru yang Masuk ke PT?<\/strong><\/p>\n<p style=\"margin:0 0 8px\">LegalSatu membantu perubahan modal, penerbitan saham, dan pencatatannya sesuai ketentuan. 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%20agio%20saham%20dan%20investor%20baru.%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\/modal-disetor-pt\/\">Modal Disetor PT<\/a><\/li>\n<li><a href=\"https:\/\/legalsatu.id\/blog\/pp-no-8-tahun-2021-tentang-modal-dasar-perseroan\/\">PP 8\/2021 tentang Modal Dasar Perseroan<\/a><\/li>\n<li><a href=\"https:\/\/legalsatu.id\/blog\/semua-tentang-dividen\/\">Semua tentang Dividen<\/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), UU PT, 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 itu agio saham?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Selisih lebih harga setoran saham di atas nilai nominalnya.\"}}, {\"@type\": \"Question\", \"name\": \"Di mana agio saham dicatat?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Di ekuitas sebagai tambahan modal disetor.\"}}, {\"@type\": \"Question\", \"name\": \"Apakah agio saham kena pajak bagi PT?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Setoran sebagai pengganti saham, termasuk agio, bukan objek PPh bagi PT penerbit.\"}}, {\"@type\": \"Question\", \"name\": \"Kapan agio saham muncul?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Biasanya saat investor masuk dengan valuasi lebih tinggi dari nilai nominal saham.\"}}]}<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Agio saham adalah selisih lebih setoran saham di atas nilai nominal. Cek contoh jurnal, posisinya di ekuitas, dan apakah agio dikenai pajak.<\/p>\n","protected":false},"author":1,"featured_media":5376,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_focuskw":"agio saham","_yoast_wpseo_title":"Agio Saham: Pengertian, Pencatatan, dan Aspek Pajak","_yoast_wpseo_metadesc":"Agio saham adalah selisih lebih setoran saham di atas nilai nominal. Cek contoh jurnal, posisinya di ekuitas, dan apakah agio dikenai pajak.","footnotes":""},"categories":[9],"tags":[],"class_list":["post-5418","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>Agio Saham: Pengertian, Pencatatan, dan Aspek Pajak<\/title>\n<meta name=\"description\" content=\"Agio saham adalah selisih lebih setoran saham di atas nilai nominal. 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