{"id":280,"date":"2025-07-11T09:23:18","date_gmt":"2025-07-11T09:23:18","guid":{"rendered":"https:\/\/mediatax.co.id\/?p=280"},"modified":"2025-07-11T09:23:18","modified_gmt":"2025-07-11T09:23:18","slug":"per-12-pj-2025-ketentuan-baru-ppn-atas-transaksi-digital-apa-saja-yang-berubah","status":"publish","type":"post","link":"https:\/\/mediatax.co.id\/index.php\/2025\/07\/11\/per-12-pj-2025-ketentuan-baru-ppn-atas-transaksi-digital-apa-saja-yang-berubah\/","title":{"rendered":"PER-12\/PJ\/2025: Ketentuan Baru PPN atas Transaksi Digital, Apa Saja yang Berubah?"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

Dalam era digital yang terus berkembang, pemerintah melalui Direktorat Jenderal Pajak (DJP) kembali menyempurnakan regulasi perpajakan dengan diterbitkannya PER-12\/PJ\/2025<\/strong>. Peraturan ini menjadi dasar penting dalam mengelola Pemungutan, Penyetoran, dan Pelaporan Pajak Pertambahan Nilai (PPN)<\/strong> atas penyerahan Barang Kena Pajak Tidak Berwujud dan\/atau Jasa Kena Pajak<\/strong> dari luar negeri melalui sistem elektronik.<\/p>\n\n\n\n

\ud83c\udfaf Apa Tujuan PER-12\/PJ\/2025?<\/strong><\/h3>\n\n\n\n

PER-12\/PJ\/2025 ditetapkan untuk:<\/p>\n\n\n\n

    \n
  • Mendukung penguatan sistem Coretax<\/strong>.<\/li>\n\n\n\n
  • Memberikan kejelasan bagi pelaku usaha digital luar negeri<\/strong> dalam memenuhi kewajiban PPN.<\/li>\n\n\n\n
  • Menyesuaikan mekanisme pelaporan dan penyetoran agar lebih relevan dengan kebutuhan administrasi perpajakan digital.<\/li>\n<\/ul>\n\n\n\n
    \n\n\n\n

    \u2705 Siapa yang Wajib Memungut PPN Digital?<\/strong><\/h3>\n\n\n\n

    DJP akan menunjuk Pihak Lain<\/strong> (entitas digital) sebagai pemungut PPN jika memenuhi salah satu kriteria berikut:<\/p>\n\n\n\n

    Kriteria<\/th>Nilai<\/th><\/tr><\/thead>
    Transaksi<\/td>> Rp600 juta per tahun atau Rp50 juta per bulan<\/td><\/tr>
    Jumlah Pengakses<\/td>> 12.000 per tahun atau > 1.000 per bulan<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    Penunjukan dapat dilakukan ex officio<\/strong> oleh DJP atau atas permohonan entitas<\/strong> secara sukarela.<\/p>\n\n\n\n

    \n\n\n\n

    \ud83d\udd01 Bagaimana Mekanisme Pemungutan dan Penyetoran PPN?<\/strong><\/h3>\n\n\n\n

    Pihak Lain yang telah ditunjuk wajib:<\/p>\n\n\n\n

      \n
    • Memungut PPN<\/strong> dari konsumen Indonesia sebesar tarif 12% \u00d7 (11\/12)<\/strong> (setara \u00b111%).<\/li>\n\n\n\n
    • Menyetor PPN<\/strong> ke kas negara dalam Rupiah<\/strong> (bagi pelaku dalam negeri) atau Rupiah\/USD<\/strong> (untuk pelaku luar negeri).<\/li>\n\n\n\n
    • Melaporkan PPN<\/strong> setiap bulan melalui sistem elektronik.<\/li>\n<\/ul>\n\n\n\n

      Perubahan paling signifikan adalah:<\/p>\n\n\n\n

        \n
      • Pelaporan kini dilakukan bulanan<\/strong>, bukan lagi per triwulan.<\/li>\n\n\n\n
      • Mekanisme pencabutan<\/strong> bisa atas permintaan entitas, bukan hanya dari DJP.<\/li>\n<\/ul>\n\n\n\n
        \n\n\n\n

        \u2696\ufe0f Apa Perbedaannya dengan Aturan Sebelumnya?<\/strong><\/h3>\n\n\n\n

        Berikut ringkasan perubahan utama dari PER-12\/PJ\/2020 ke PER-12\/PJ\/2025:<\/p>\n\n\n\n

        Aspek<\/th>PER-12\/PJ\/2020<\/th>PER-12\/PJ\/2025<\/th><\/tr><\/thead>
        Nama entitas<\/td>PMSE VAT Collector<\/td>Pihak Lain<\/td><\/tr>
        Pelaporan<\/td>Triwulan<\/td>Bulanan<\/td><\/tr>
        Penyetoran Mata Uang<\/td>Multi (Rupiah, USD, dll)<\/td>Fokus Rupiah\/USD<\/td><\/tr>
        Tarif PPN<\/td>Flat 11%<\/td>12% x (11\/12)<\/td><\/tr>
        Mekanisme Pencabutan<\/td>Ex officio saja<\/td>Bisa atas permohonan entitas<\/td><\/tr>
        Masa Transisi<\/td>Tidak diatur<\/td>Ada ketentuan transisi jelas<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
        \n\n\n\n

        \ud83d\udcdd Catatan Penting untuk Pelaku Usaha Digital<\/strong><\/h3>\n\n\n\n
          \n
        • Penunjukan sebagai Pihak Lain berlaku sejak awal bulan berikut penetapan<\/strong>.<\/li>\n\n\n\n
        • Pelaku usaha digital yang tidak lagi memenuhi kriteria dapat mengajukan pencabutan<\/strong> statusnya ke DJP.<\/li>\n\n\n\n
        • PPN yang dipungut tidak dapat dikreditkan oleh pembeli (non-dagang).<\/li>\n<\/ul>\n\n\n\n
          \n\n\n\n

          \ud83d\udca1 Bagaimana Mediatax Dapat Membantu?<\/strong><\/h3>\n\n\n\n

          Jika perusahaan Anda:<\/p>\n\n\n\n

            \n
          • Menyediakan layanan digital ke Indonesia,<\/li>\n\n\n\n
          • Belum memahami prosedur pelaporan PPN digital,<\/li>\n\n\n\n
          • Atau butuh bantuan untuk registrasi dan penyetoran PPN<\/strong> sesuai regulasi terbaru,<\/li>\n<\/ul>\n\n\n\n

            \ud83d\udc49 Konsultasikan langsung bersama tim ahli kami di Mediatax Indonesia.<\/strong><\/p>\n\n\n\n

            \n\n\n\n

            Mediatax Consulting<\/strong>
            Bisnis Nyaman, Pajak Aman<\/em><\/p>\n\n\n\n

            <\/p>\n","protected":false},"excerpt":{"rendered":"

            Dalam era digital yang terus berkembang, pemerintah melalui Direktorat Jenderal Pajak (DJP) kembali menyempurnakan regulasi perpajakan dengan diterbitkannya PER-12\/PJ\/2025. Peraturan […]<\/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-280","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/mediatax.co.id\/index.php\/wp-json\/wp\/v2\/posts\/280","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=280"}],"version-history":[{"count":1,"href":"https:\/\/mediatax.co.id\/index.php\/wp-json\/wp\/v2\/posts\/280\/revisions"}],"predecessor-version":[{"id":282,"href":"https:\/\/mediatax.co.id\/index.php\/wp-json\/wp\/v2\/posts\/280\/revisions\/282"}],"wp:attachment":[{"href":"https:\/\/mediatax.co.id\/index.php\/wp-json\/wp\/v2\/media?parent=280"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mediatax.co.id\/index.php\/wp-json\/wp\/v2\/categories?post=280"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mediatax.co.id\/index.php\/wp-json\/wp\/v2\/tags?post=280"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}