{"id":5419,"date":"2026-11-06T22:00:00","date_gmt":"2026-11-06T22:00:00","guid":{"rendered":"https:\/\/legalsatu.id\/blog\/?p=5419"},"modified":"2026-11-06T22:00:00","modified_gmt":"2026-11-06T22:00:00","slug":"piutang-tak-tertagih-pajak","status":"publish","type":"post","link":"https:\/\/legalsatu.id\/blog\/piutang-tak-tertagih-pajak\/","title":{"rendered":"Piutang Tak Tertagih: Pencatatan Akuntansi dan Syarat Biaya Pajak"},"content":{"rendered":"<p><strong>Piutang yang nyata-nyata tidak dapat ditagih boleh dibebankan sebagai biaya pajak, asalkan memenuhi syarat Pasal 6 ayat (1) huruf h UU PPh.<\/strong> Sementara itu, pembentukan cadangan atau penyisihan piutang pada umumnya tidak boleh dibebankan, kecuali untuk usaha tertentu seperti bank.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-09.jpg\" alt=\"Tumpukan uang kertas, ilustrasi piutang tak tertagih\" class=\"aligncenter size-large wp-image-5383\" width=\"735\" height=\"490\" srcset=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-09.jpg 1600w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-09-300x200.jpg 300w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-09-1024x683.jpg 1024w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-09-768x512.jpg 768w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-09-1536x1024.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\/piutang-tak-tertagih-pajak\/#Syarat_Biaya_Pajak\" >Syarat Biaya Pajak<\/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\/piutang-tak-tertagih-pajak\/#Akuntansi_vs_Pajak\" >Akuntansi vs Pajak<\/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\/piutang-tak-tertagih-pajak\/#Contoh_Jurnal_Penghapusan\" >Contoh Jurnal Penghapusan<\/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\/piutang-tak-tertagih-pajak\/#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\/piutang-tak-tertagih-pajak\/#Apakah_piutang_tak_tertagih_bisa_jadi_biaya_pajak\" >Apakah piutang tak tertagih bisa jadi biaya pajak?<\/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\/piutang-tak-tertagih-pajak\/#Apakah_cadangan_piutang_boleh_dibebankan\" >Apakah cadangan piutang boleh dibebankan?<\/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\/piutang-tak-tertagih-pajak\/#Apa_syarat_utamanya\" >Apa syarat utamanya?<\/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\/piutang-tak-tertagih-pajak\/#Bagaimana_pencatatan_akuntansinya\" >Bagaimana pencatatan akuntansinya?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Syarat_Biaya_Pajak\"><\/span>Syarat Biaya Pajak<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li>Telah dibebankan sebagai biaya dalam laporan laba rugi komersial.<\/li>\n<li>Wajib pajak menyerahkan daftar piutang yang tidak dapat ditagih kepada DJP.<\/li>\n<li>Ada salah satu bukti: perkara penagihannya diserahkan ke Pengadilan Negeri atau instansi pemerintah yang menangani piutang negara, ada perjanjian tertulis penghapusan atau pembebasan utang, telah dipublikasikan dalam penerbitan umum atau khusus, atau ada pengakuan dari debitur.<\/li>\n<\/ol>\n<p>Syarat publikasi atau penagihan tidak berlaku untuk penghapusan piutang debitur kecil sesuai ketentuan.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Akuntansi_vs_Pajak\"><\/span>Akuntansi vs Pajak<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Perlakuan<\/th>\n<th>Akuntansi<\/th>\n<th>Pajak<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Cadangan atau penyisihan piutang<\/td>\n<td>Dicatat berdasarkan estimasi kerugian<\/td>\n<td>Umumnya tidak boleh dibebankan, kecuali usaha tertentu<\/td>\n<\/tr>\n<tr>\n<td>Penghapusan piutang nyata<\/td>\n<td>Dihapus dari pembukuan<\/td>\n<td>Boleh dibebankan jika memenuhi syarat<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Contoh_Jurnal_Penghapusan\"><\/span>Contoh Jurnal Penghapusan<span class=\"ez-toc-section-end\"><\/span><\/h2>\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>Beban piutang tak tertagih<\/td>\n<td>Rp20.000.000<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>   Piutang usaha<\/td>\n<td><\/td>\n<td>Rp20.000.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"ls-baca-juga\"><strong>Baca Juga:<\/strong> <a href=\"https:\/\/legalsatu.id\/blog\/siklus-akuntansi\/\">Siklus Akuntansi<\/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_piutang_tak_tertagih_bisa_jadi_biaya_pajak\"><\/span>Apakah piutang tak tertagih bisa jadi biaya pajak?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Bisa, jika memenuhi syarat Pasal 6 ayat (1) huruf h UU PPh.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Apakah_cadangan_piutang_boleh_dibebankan\"><\/span>Apakah cadangan piutang boleh dibebankan?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Pada umumnya tidak, kecuali untuk usaha tertentu seperti bank.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Apa_syarat_utamanya\"><\/span>Apa syarat utamanya?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Dibebankan di laporan komersial, daftar piutang diserahkan ke DJP, dan ada bukti penagihan, perjanjian penghapusan, publikasi, atau pengakuan debitur.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bagaimana_pencatatan_akuntansinya\"><\/span>Bagaimana pencatatan akuntansinya?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Debit beban piutang tak tertagih atau cadangan, kredit piutang usaha.<\/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>Banyak Piutang Macet di Perusahaan?<\/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%20konsultasi%20penghapusan%20piutang%20tak%20tertagih.%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\/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<li><a href=\"https:\/\/legalsatu.id\/blog\/hadapi-audit-pajak-dengan-tenang-bersama-pendamping-profesional\/\">Hadapi Audit Pajak<\/a><\/li>\n<\/ul>\n<\/div>\n<blockquote>\n<p><strong>Catatan:<\/strong> Artikel ini bersifat edukatif dan disusun berdasarkan UU PPh Pasal 6 ayat (1) huruf h dan Pasal 9 ayat (1) huruf c, 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 piutang tak tertagih bisa jadi biaya pajak?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Bisa, jika memenuhi syarat Pasal 6 ayat (1) huruf h UU PPh.\"}}, {\"@type\": \"Question\", \"name\": \"Apakah cadangan piutang boleh dibebankan?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Pada umumnya tidak, kecuali untuk usaha tertentu seperti bank.\"}}, {\"@type\": \"Question\", \"name\": \"Apa syarat utamanya?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Dibebankan di laporan komersial, daftar piutang diserahkan ke DJP, dan ada bukti penagihan, perjanjian penghapusan, publikasi, atau pengakuan debitur.\"}}, {\"@type\": \"Question\", \"name\": \"Bagaimana pencatatan akuntansinya?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Debit beban piutang tak tertagih atau cadangan, kredit piutang usaha.\"}}]}<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Piutang tak tertagih bisa jadi biaya pajak jika memenuhi syarat Pasal 6 UU PPh, antara lain dibebankan di laporan keuangan dan dilaporkan ke DJP.<\/p>\n","protected":false},"author":1,"featured_media":5383,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_focuskw":"piutang tak tertagih","_yoast_wpseo_title":"Piutang Tak Tertagih: Pencatatan dan Syarat Biaya Pajak","_yoast_wpseo_metadesc":"Piutang tak tertagih bisa jadi biaya pajak jika memenuhi syarat Pasal 6 UU PPh, antara lain dibebankan di laporan keuangan dan dilaporkan ke DJP.","footnotes":""},"categories":[9],"tags":[],"class_list":["post-5419","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-akuntansi"],"yoast_head":"<!-- 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