{"id":276,"date":"2025-07-10T05:13:26","date_gmt":"2025-07-10T05:13:26","guid":{"rendered":"https:\/\/mediatax.co.id\/?p=276"},"modified":"2025-07-10T05:15:43","modified_gmt":"2025-07-10T05:15:43","slug":"umkm-wajib-tahu-pajak-final-05-akan-berakhir-siap-siap-mulai-2026","status":"publish","type":"post","link":"https:\/\/mediatax.co.id\/index.php\/2025\/07\/10\/umkm-wajib-tahu-pajak-final-05-akan-berakhir-siap-siap-mulai-2026\/","title":{"rendered":"UMKM Wajib Tahu: Pajak Final 0,5% Akan Berakhir, Siap-Siap Mulai 2026!"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full is-resized\"><img fetchpriority=\"high\" decoding=\"async\" width=\"425\" height=\"512\" src=\"https:\/\/mediatax.co.id\/wp-content\/uploads\/2025\/07\/image.png\" alt=\"\" class=\"wp-image-277\" style=\"width:551px;height:auto\" srcset=\"https:\/\/mediatax.co.id\/wp-content\/uploads\/2025\/07\/image.png 425w, https:\/\/mediatax.co.id\/wp-content\/uploads\/2025\/07\/image-249x300.png 249w\" sizes=\"(max-width: 425px) 100vw, 425px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Apa yang Terjadi?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Selama ini, pelaku UMKM (Usaha Mikro, Kecil, dan Menengah) bisa membayar pajak penghasilan (PPh) dengan <strong>tarif final 0,5% dari omzet<\/strong>, tanpa perlu menghitung untung rugi. Aturan ini sangat membantu karena sederhana dan tidak butuh pembukuan rumit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tapi, sesuai <strong>Peraturan Pemerintah (PP) Nomor 55 Tahun 2022<\/strong>, tarif 0,5% ini <strong>tidak berlaku selamanya<\/strong>. Ada batas waktunya:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>Maksimal 7 tahun<\/strong> bagi PT\/CV (badan usaha), dan<br><strong>Maksimal 6 tahun<\/strong> bagi pengusaha orang pribadi.<\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">Artinya: Bagi yang mulai menggunakan tarif 0,5% sejak 2018, maka Januari 2026 adalah masa akhir!<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Apa Dampaknya bagi UMKM?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Mulai <strong>tahun pajak 2026<\/strong>, UMKM harus <strong>beralih dari pajak final ke sistem pajak normal<\/strong>. Ini berarti:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Wajib menyusun laporan keuangan<\/strong>: neraca, laporan laba rugi, dan catatan lainnya.<\/li>\n\n\n\n<li><strong>Pajak dihitung dari keuntungan<\/strong>, bukan lagi dari omzet.<\/li>\n\n\n\n<li><strong>SPT Tahunan harus lengkap<\/strong>, bukan hanya pakai lampiran sederhana.<\/li>\n\n\n\n<li><strong>Tarif pajaknya bisa progresif<\/strong>: 5%\u201335% (untuk pribadi) atau 22% (untuk badan usaha).<\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">Contoh Kasus:<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>PT Maju Jaya<\/strong> adalah usaha makanan kecil yang omzetnya Rp\u202f4,2 miliar per tahun.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tahun 2025 \u2192 Masih pakai tarif 0,5% \u2192 PPh = Rp\u202f21 juta.<\/li>\n\n\n\n<li>Tahun 2026 \u2192 Harus menyusun laporan untung rugi.<br>Misalnya: omzet Rp\u202f4,2 M, biaya usaha Rp\u202f3,5 M \u2192 laba bersih Rp\u202f700 juta.<br>Maka, pajaknya: 22% x Rp\u202f700 juta = Rp\u202f154 juta.<br><strong>Naik 7x lipat!<\/strong><\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">Apa yang Harus Dilakukan Sekarang?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u2705 <strong>Cek kapan pertama kali pakai tarif 0,5%<\/strong> (lihat di arsip SPT Tahunan)<br>\u2705 <strong>Hitung omzet tiap bulan<\/strong> \u2013 kalau sudah lewat Rp\u202f4,8 miliar, tarif 0,5% langsung berhenti di tahun tersebut<br>\u2705 <strong>Mulai susun laporan keuangan sederhana<\/strong><br>\u2705 <strong>Konsultasikan dengan tim Mediatax<\/strong> untuk persiapan SPT dan strategi hemat pajak<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">Kesimpulan<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Tarif pajak final 0,5% memang memudahkan, tapi <strong>tidak berlaku selamanya<\/strong>. Banyak pelaku UMKM belum sadar bahwa mulai tahun depan, mereka harus menyusun pembukuan dan bayar pajak dari <strong>keuntungan bersih<\/strong>. Bila tidak siap, bisa jadi pajak yang dibayar jauh lebih besar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udc49 Jangan tunggu sampai 2026!<br>\u2728 Tim <strong>Mediatax Indonesia<\/strong> siap bantu Anda beralih ke sistem pembukuan yang benar, lengkap dengan bimbingan pengisian SPT Tahunan.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udcde Konsultasi sekarang via WA: <a href=\"https:\/\/wa.me\/6281387442628\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/wa.me\/6281387442628<\/a><br>\ud83c\udf10 <strong>Kunjungi kami di:<\/strong> <a class=\"\" href=\"http:\/\/www.mediatax.co.id\">www.mediatax.co.id<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Apa yang Terjadi? Selama ini, pelaku UMKM (Usaha Mikro, Kecil, dan Menengah) bisa membayar pajak penghasilan (PPh) dengan tarif final [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-276","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/mediatax.co.id\/index.php\/wp-json\/wp\/v2\/posts\/276","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mediatax.co.id\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mediatax.co.id\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mediatax.co.id\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mediatax.co.id\/index.php\/wp-json\/wp\/v2\/comments?post=276"}],"version-history":[{"count":2,"href":"https:\/\/mediatax.co.id\/index.php\/wp-json\/wp\/v2\/posts\/276\/revisions"}],"predecessor-version":[{"id":279,"href":"https:\/\/mediatax.co.id\/index.php\/wp-json\/wp\/v2\/posts\/276\/revisions\/279"}],"wp:attachment":[{"href":"https:\/\/mediatax.co.id\/index.php\/wp-json\/wp\/v2\/media?parent=276"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mediatax.co.id\/index.php\/wp-json\/wp\/v2\/categories?post=276"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mediatax.co.id\/index.php\/wp-json\/wp\/v2\/tags?post=276"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}