{"id":284,"date":"2025-07-17T07:35:59","date_gmt":"2025-07-17T07:35:59","guid":{"rendered":"https:\/\/mediatax.co.id\/?p=284"},"modified":"2025-07-17T07:35:59","modified_gmt":"2025-07-17T07:35:59","slug":"awas-seller-tokopedia-shopee-siap-siap-kena-pajak","status":"publish","type":"post","link":"https:\/\/mediatax.co.id\/index.php\/2025\/07\/17\/awas-seller-tokopedia-shopee-siap-siap-kena-pajak\/","title":{"rendered":"[AWAS!!!] Seller Tokopedia & Shopee Siap-Siap Kena Pajak!!!"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

Siap-siap, sekarang Seller di toko online atau Market Place seperti Tokopedia dan Shopee akan dipungut pajak berdasarkan PMK No. 37 Tahun 2025 tentang Penunjukan Pihak lain sebagai Pemungut Pajak Penghasilan serta Tata Cara Pemungutan, Penyetoran, dan Pelaporan Pajak Penghasilan yang Dipungut oleh Pihak lain atas Penghasilan yang Diterima atau Diperoleh Pedagang Dalam Negeri dengan Mekanisme Perdagangan melalui Sistem Elektronik.<\/p>\n\n\n\n

Bagaimana cara pemerintah memungut pajaknya, perhatikan ringkasan PMK nya yg kami sarikan sebagai berikut:<\/p>\n\n\n\n

Materi PMK:<\/strong><\/p>\n\n\n\n

    \n
  1. PPh Pasal 22<\/strong> dipungut atas penghasilan yang diterima Pedagang Dalam Negeri melalui marketplace\/platform digital<\/strong>. (Shopee, Tokopedia, Lazada, DLL)<\/li>\n\n\n\n
  2. Pihak yang ditunjuk sebagai pemungut PPh<\/strong> adalah penyelenggara sistem elektronik<\/strong> (marketplace). (Shopee, Tokopedia, Lazada, DLL)<\/li>\n\n\n\n
  3. Tarif PPh Pasal 22<\/strong>:
    0,5% dari peredaran bruto<\/strong> (tidak termasuk PPN dan PPnBM).<\/li>\n\n\n\n
  4. Pengecualian PPh berlaku untuk:\n
      \n
    • WP OP dengan omzet < Rp500 juta (dengan pernyataan resmi).<\/li>\n\n\n\n
    • Penjualan pulsa, kartu perdana, jasa pengiriman oleh mitra ojol, emas, tanah\/bangunan.<\/li>\n\n\n\n
    • WP dengan SKB<\/strong> (surat keterangan bebas).<\/li>\n<\/ul>\n<\/li>\n\n\n\n
    • Bukti pemungutan berupa invoice digital<\/strong> dari marketplace (dipersamakan dengan bukti potong).<\/li>\n\n\n\n
    • Pemungutan dilakukan saat pembayaran diterima oleh platform.<\/strong><\/li>\n<\/ol>\n\n\n\n

      Lalu apa yg harus dilakukan Seller agar tidak sembarangan kena potong PPh Pasal 22 dari pihak Shopee, Tokped dll?? Padahal biaya utk mereka saja sudah besar. Potongan-potongan bisa 3-5% dari omset tergantung jenis seller. Belum biaya iklan agar dagangan kita bisa tampil di Page 1 nya mereka.

      Nah begini mekanismenya. Perhatikan pelan-pelan ya:<\/p>\n\n\n\n

      1. Manfaatkan Batas Rp500 Juta untuk Bebas PPh<\/strong><\/h3>\n\n\n\n
      \n

      \ud83d\udcdd Jika Anda Wajib Pajak Orang Pribadi dengan omzet \u2264 Rp500 juta per tahun, ajukan surat pernyataan<\/strong> kepada marketplace agar tidak dipungut PPh 22.<\/strong><\/p>\n<\/blockquote>\n\n\n\n

      \u2705 Tips:<\/p>\n\n\n\n

        \n
      • Buat surat pernyataan resmi menggunakan format di lampiran PMK.<\/li>\n\n\n\n
      • Kirim sebelum transaksi pertama atau saat omzet belum tembus Rp500 juta.<\/li>\n\n\n\n
      • Ingat, surat pernyataan harus diperbarui setiap awal tahun<\/strong>.<\/li>\n<\/ul>\n\n\n\n

        Ingat, surat Pernyataan ini sifatnya WAJIB<\/strong> ya. Kalau tidak, Pihak market place akan otomatis memotong 0,5% dari setiap transaksi jual beli.<\/p>\n\n\n\n

        2. Gunakan SKB (Surat Keterangan Bebas) PPh Pasal 22 dari Kantor Pajak<\/strong><\/h3>\n\n\n\n
        \n

        Jika Anda memiliki SKB untuk tidak dipotong\/pungut pajak, serahkan ke market place<\/strong> agar Anda bebas dari PPh Pasal 22. Kalo belum ada, silahkan ajukan ke KPP melalui Coretax. Sertakan alasannya. Dan namanya permohonan pengajuan, sifatnya dapat diterima atau ditolak. Terserah KPP nya aja gimana<\/p>\n<\/blockquote>\n\n\n\n

        \u2705 Tips:<\/p>\n\n\n\n

          \n
        • Utk WP badan\/OP yang menggunakan fasilitas PPh Final PP 55\/2022, dapat mengajukan dengan alasan ini. Sekali lagi, keputusan permohonan SKB dikabulkan atau tidak, semua kewenangan Kepala KPP<\/li>\n<\/ul>\n\n\n\n

          3. Pantau Omzet dan Segera Laporkan Bila Melebihi Rp500 Juta<\/strong><\/h3>\n\n\n\n
          \n

          Bila omzet Anda sudah lewat Rp500 juta di tengah tahun (Aaamiiin), maka anda wajib:<\/p>\n<\/blockquote>\n\n\n\n

            \n
          • Membuat surat pernyataan bahwa omzet melebihi batas.<\/li>\n\n\n\n
          • Kirim ke platform paling lambat akhir bulan saat omzet tembus 500 Juta.<\/strong><\/li>\n<\/ul>\n\n\n\n

            \u26a0\ufe0f Jika tidak dilaporkan bagaimana?? Shopee\/tokped biasanya memiliki rekapan omset harian, mingguan atau bulanan. Jadi mereka akan tetap memungut PPh 0,5% saat omset anda sudah melewati 500juta.<\/p>\n\n\n\n

            4. Nah ini yang penting. Pastikan Identitas Pajak Terdata<\/strong><\/h3>\n\n\n\n
            \n

            Marketplace tidak bisa memverifikasi penghasilan Anda jika tidak ada NPWP\/NIK.<\/strong>
            Akibatnya, bisa tetap dipungut PPh meski omzet di bawah Rp500 juta.<\/p>\n<\/blockquote>\n\n\n\n

            \u2705 Pastikan Anda:<\/p>\n\n\n\n

              \n
            • Memasukkan NPWP\/NIK & alamat dengan benar di platform.<\/li>\n\n\n\n
            • Update data bila ada perubahan.<\/li>\n<\/ul>\n\n\n\n

              5. Gunakan Transaksi Non-Terkena PPh Pasal 22<\/strong><\/h3>\n\n\n\n
              \n

              Jenis transaksi yang tidak dikenakan PPh 22<\/strong> walaupun lewat marketplace:<\/p>\n<\/blockquote>\n\n\n\n

                \n
              • Jual pulsa, kartu perdana.<\/li>\n\n\n\n
              • Penjualan oleh mitra ojek online.<\/li>\n\n\n\n
              • Emas & batu mulia oleh pedagang resmi.<\/li>\n\n\n\n
              • Jual beli properti.<\/li>\n<\/ul>\n\n\n\n

                \u2705 Strategi: Pisahkan transaksi ini secara sistem agar tidak kena potong otomatis.<\/p>\n\n\n\n

                \n\n\n\n

                6. Perhitungkan PPh Pasal 22 dalam SPT Tahunan<\/strong><\/h3>\n\n\n\n
                \n

                PPh 22 yang dipungut bisa:<\/p>\n<\/blockquote>\n\n\n\n

                  \n
                • Dikreditkan<\/strong> dalam SPT tahunan (bila bukan final).<\/li>\n\n\n\n
                • Dianggap pelunasan<\/strong> jika pajak Anda bersifat final (misal PP 55\/2022).<\/li>\n<\/ul>\n\n\n\n

                  \u2705 Tips:<\/p>\n\n\n\n

                    \n
                  • Simpan invoice\/tagihan dari marketplace.<\/li>\n\n\n\n
                  • Cocokkan angka-angka di SPT Tahunan agar sesuai.<\/li>\n<\/ul>\n\n\n\n
                    \n\n\n\n

                    7. Mintakan Pengembalian Bila Terjadi Pemotongan Lebih<\/strong><\/h3>\n\n\n\n
                    \n

                    Bila Anda dikenai PPh Pasal 22 padahal seharusnya bebas<\/strong>, Anda berhak minta restitusi.<\/strong><\/p>\n<\/blockquote>\n\n\n\n

                    \u2705 Syarat:<\/p>\n\n\n\n

                      \n
                    • Ada bukti potong (invoice).<\/li>\n\n\n\n
                    • Alasan bebas (omzet < Rp500 juta, SKB, Omset sudah dikenakan PPh FINAL PP 55\/2022).<\/li>\n\n\n\n
                    • Ajukan permohonan pengembalian sesuai prosedur DJP.<\/li>\n<\/ul>\n\n\n\n

                      Masih bingung??? silahkan hubungi kami agar Bisnis anda Nyaman dan Pajak Nyaman<\/p>\n","protected":false},"excerpt":{"rendered":"

                      Siap-siap, sekarang Seller di toko online atau Market Place seperti Tokopedia dan Shopee akan dipungut pajak berdasarkan PMK No. 37 […]<\/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-284","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/mediatax.co.id\/index.php\/wp-json\/wp\/v2\/posts\/284","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=284"}],"version-history":[{"count":1,"href":"https:\/\/mediatax.co.id\/index.php\/wp-json\/wp\/v2\/posts\/284\/revisions"}],"predecessor-version":[{"id":286,"href":"https:\/\/mediatax.co.id\/index.php\/wp-json\/wp\/v2\/posts\/284\/revisions\/286"}],"wp:attachment":[{"href":"https:\/\/mediatax.co.id\/index.php\/wp-json\/wp\/v2\/media?parent=284"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mediatax.co.id\/index.php\/wp-json\/wp\/v2\/categories?post=284"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mediatax.co.id\/index.php\/wp-json\/wp\/v2\/tags?post=284"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}