{"id":729,"date":"2023-07-31T08:06:53","date_gmt":"2023-07-31T08:06:53","guid":{"rendered":"https:\/\/legalsatu.id\/blog\/?p=729"},"modified":"2026-09-30T17:34:00","modified_gmt":"2026-09-30T17:34:00","slug":"pajak-pt-perorangan","status":"publish","type":"post","link":"https:\/\/legalsatu.id\/blog\/pajak-pt-perorangan\/","title":{"rendered":"Pajak PT Perorangan 2026: Tarif, Cara Hitung, Bayar, dan Lapor"},"content":{"rendered":"<p><strong>Pajak PT Perorangan pada dasarnya sama dengan PT biasa sebagai wajib pajak badan.<\/strong> Selama memenuhi syarat peredaran bruto, PT Perorangan dapat memakai <strong>PPh final 0,5% dari omzet<\/strong> berdasarkan PP No. 55 Tahun 2022, dengan jangka waktu terbatas 3 tahun pajak bagi PT. Setelah itu, atau jika memilih sejak awal, berlaku tarif umum PPh badan 22% dengan fasilitas pengurangan tarif 50% Pasal 31E. PT Perorangan juga wajib memotong pajak karyawan, melaporkan SPT, dan memungut PPN jika dikukuhkan sebagai PKP.<\/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\/pajak-pt-perorangan\/#Dua_Skema_PPh_PT_Perorangan\" >Dua Skema PPh PT Perorangan<\/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\/pajak-pt-perorangan\/#Contoh_Perhitungan_PPh_Final\" >Contoh Perhitungan PPh Final<\/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\/pajak-pt-perorangan\/#Kewajiban_Pajak_Lainnya\" >Kewajiban Pajak Lainnya<\/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\/pajak-pt-perorangan\/#Cara_Bayar_dan_Lapor\" >Cara Bayar dan Lapor<\/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\/pajak-pt-perorangan\/#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\/pajak-pt-perorangan\/#Berapa_pajak_PT_Perorangan\" >Berapa pajak PT Perorangan?<\/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\/pajak-pt-perorangan\/#Berapa_lama_PT_Perorangan_boleh_memakai_PPh_final_05\" >Berapa lama PT Perorangan boleh memakai PPh final 0,5%?<\/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\/pajak-pt-perorangan\/#Apa_saja_kewajiban_pajak_PT_Perorangan\" >Apa saja kewajiban pajak PT Perorangan?<\/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\/pajak-pt-perorangan\/#Bagaimana_cara_bayar_pajak_PT_Perorangan\" >Bagaimana cara bayar pajak PT Perorangan?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/legalsatu.id\/blog\/pajak-pt-perorangan\/#Kapan_batas_lapor_SPT_Tahunan_PT_Perorangan\" >Kapan batas lapor SPT Tahunan PT Perorangan?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Dua_Skema_PPh_PT_Perorangan\"><\/span>Dua Skema PPh PT Perorangan<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Aspek<\/th>\n<th>PPh Final 0,5%<\/th>\n<th>Tarif Umum + Pasal 31E<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Dasar<\/td>\n<td>Omzet bulanan<\/td>\n<td>Laba fiskal tahunan<\/td>\n<\/tr>\n<tr>\n<td>Syarat<\/td>\n<td>Peredaran bruto sampai Rp4,8 miliar<\/td>\n<td>Fasilitas 31E untuk omzet sampai Rp50 miliar<\/td>\n<\/tr>\n<tr>\n<td>Jangka waktu untuk PT<\/td>\n<td>Maksimal 3 tahun pajak<\/td>\n<td>Tidak dibatasi<\/td>\n<\/tr>\n<tr>\n<td>Saat rugi<\/td>\n<td>Tetap bayar 0,5% dari omzet<\/td>\n<td>Tidak bayar PPh badan<\/td>\n<\/tr>\n<tr>\n<td>Pembukuan<\/td>\n<td>Tetap disarankan rapi<\/td>\n<td>Wajib untuk rekonsiliasi fiskal<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Contoh_Perhitungan_PPh_Final\"><\/span>Contoh Perhitungan PPh Final<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Omzet bulan Maret Rp80.000.000. PPh final = 0,5% x Rp80.000.000 = Rp400.000, disetor paling lambat tanggal 15 bulan berikutnya.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kewajiban_Pajak_Lainnya\"><\/span>Kewajiban Pajak Lainnya<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><strong>PPh 21<\/strong> jika memiliki karyawan, dihitung dengan metode TER.<\/li>\n<li><strong>PPh 23 atau PPh 4 ayat (2)<\/strong> saat membayar jasa atau sewa tertentu.<\/li>\n<li><strong>PPN<\/strong> jika omzet melebihi Rp4,8 miliar atau memilih menjadi PKP.<\/li>\n<li><strong>SPT Tahunan PPh Badan<\/strong> paling lambat akhir April untuk tahun buku kalender.<\/li>\n<\/ul>\n<p class=\"ls-baca-juga\"><strong>Baca Juga:<\/strong> <a href=\"https:\/\/legalsatu.id\/blog\/laporan-keuangan-pt-perorangan\/\">Laporan Keuangan PT Perorangan: Kewajiban dan Sanksinya<\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cara_Bayar_dan_Lapor\"><\/span>Cara Bayar dan Lapor<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li>Login ke Coretax dengan akun PT.<\/li>\n<li>Buat kode billing sesuai jenis pajak dan masa pajak.<\/li>\n<li>Bayar melalui bank atau kanal pembayaran resmi, lalu simpan bukti penerimaan negara.<\/li>\n<li>Laporkan SPT Masa atau SPT Tahunan sesuai kewajiban.<\/li>\n<\/ol>\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=\"Berapa_pajak_PT_Perorangan\"><\/span>Berapa pajak PT Perorangan?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>PT Perorangan dapat memakai PPh final 0,5% dari omzet berdasarkan PP No. 55 Tahun 2022 selama memenuhi syarat dan jangka waktu, atau tarif umum PPh badan 22% dengan fasilitas Pasal 31E.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Berapa_lama_PT_Perorangan_boleh_memakai_PPh_final_05\"><\/span>Berapa lama PT Perorangan boleh memakai PPh final 0,5%?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Untuk wajib pajak badan berbentuk PT, jangka waktunya terbatas 3 tahun pajak sesuai PP No. 55 Tahun 2022. Setelah itu wajib memakai tarif umum.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Apa_saja_kewajiban_pajak_PT_Perorangan\"><\/span>Apa saja kewajiban pajak PT Perorangan?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Setor dan lapor PPh sesuai skema, memotong PPh 21 jika punya karyawan, memotong PPh 23 atau 4 ayat 2 bila ada transaksi terkait, PPN jika PKP, serta SPT Tahunan badan.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bagaimana_cara_bayar_pajak_PT_Perorangan\"><\/span>Bagaimana cara bayar pajak PT Perorangan?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Buat kode billing di Coretax, bayar melalui bank atau kanal pembayaran resmi, lalu simpan bukti penerimaan negara.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kapan_batas_lapor_SPT_Tahunan_PT_Perorangan\"><\/span>Kapan batas lapor SPT Tahunan PT Perorangan?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Paling lambat 4 bulan setelah akhir tahun pajak, yaitu akhir April untuk tahun buku kalender.<\/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>Pajak PT Perorangan Beres Tanpa Pusing<\/strong><\/p>\n<p style=\"margin:0 0 8px\">Tim LegalSatu membantu memilih skema pajak yang paling efisien, menghitung, menyetor, dan melaporkan pajak PT Perorangan Anda. Lihat paketnya di <a href=\"https:\/\/legalsatu.id\/jasa-konsultan-pajak-perusahaan\">jasa konsultan pajak perusahaan LegalSatu<\/a>.<\/p>\n<p style=\"margin:0\"><a href=\"https:\/\/wa.me\/6285218089300?text=Halo%20Admin%20LegalSatu.%20Saya%20ingin%20konsultasi%20pajak%20PT%20Perorangan.%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-membuat-pt-perorangan\/\">Cara Membuat PT Perorangan 2026<\/a><\/li>\n<li><a href=\"https:\/\/legalsatu.id\/blog\/pajak-umkm-2025-apa-yang-berubah-dan-apa-yang-harus-dilakukan\/\">Pajak UMKM 2025: Apa yang Berubah<\/a><\/li>\n<li><a href=\"https:\/\/legalsatu.id\/blog\/keuntungan-pajak-pt\/\">Keuntungan Pajak bagi PT<\/a><\/li>\n<\/ul>\n<\/div>\n<blockquote>\n<p><strong>Catatan:<\/strong> Artikel ini bersifat edukatif dan disusun berdasarkan UU Pajak Penghasilan sebagaimana diubah UU HPP, PP No. 55 Tahun 2022, dan PMK No. 81 Tahun 2024, 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\": \"Berapa pajak PT Perorangan?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"PT Perorangan dapat memakai PPh final 0,5% dari omzet berdasarkan PP No. 55 Tahun 2022 selama memenuhi syarat dan jangka waktu, atau tarif umum PPh badan 22% dengan fasilitas Pasal 31E.\"}}, {\"@type\": \"Question\", \"name\": \"Berapa lama PT Perorangan boleh memakai PPh final 0,5%?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Untuk wajib pajak badan berbentuk PT, jangka waktunya terbatas 3 tahun pajak sesuai PP No. 55 Tahun 2022. 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Cek cara hitung, bayar, lapor SPT, dan kewajiban lainnya.","footnotes":""},"categories":[8],"tags":[67],"class_list":["post-729","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-perpajakan","tag-pt-perorangan"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Pajak PT Perorangan 2026: Tarif, Hitung, Bayar, Lapor<\/title>\n<meta name=\"description\" content=\"Pajak PT Perorangan: PPh final 0,5% maksimal 3 tahun atau tarif 22% dengan fasilitas Pasal 31E. 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