A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property News::$benchmark is deprecated
Filename: core/Controller.php
Line Number: 83
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property News::$hooks is deprecated
Filename: core/Controller.php
Line Number: 83
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property News::$config is deprecated
Filename: core/Controller.php
Line Number: 83
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property News::$log is deprecated
Filename: core/Controller.php
Line Number: 83
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property News::$utf8 is deprecated
Filename: core/Controller.php
Line Number: 83
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property News::$uri is deprecated
Filename: core/Controller.php
Line Number: 83
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property News::$exceptions is deprecated
Filename: core/Controller.php
Line Number: 83
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property News::$router is deprecated
Filename: core/Controller.php
Line Number: 83
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property News::$output is deprecated
Filename: core/Controller.php
Line Number: 83
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property News::$security is deprecated
Filename: core/Controller.php
Line Number: 83
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property News::$input is deprecated
Filename: core/Controller.php
Line Number: 83
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property News::$lang is deprecated
Filename: core/Controller.php
Line Number: 83
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property News::$template is deprecated
Filename: core/Loader.php
Line Number: 1284
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Fungsi::$_client is deprecated
Filename: libraries/Fungsi.php
Line Number: 19
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/libraries/Fungsi.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property News::$fungsi is deprecated
Filename: core/Loader.php
Line Number: 1284
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Settings::$_client is deprecated
Filename: libraries/Settings.php
Line Number: 16
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/libraries/Settings.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property News::$settings is deprecated
Filename: core/Loader.php
Line Number: 1284
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property News::$agent is deprecated
Filename: core/Loader.php
Line Number: 1284
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property News_m::$_client is deprecated
Filename: models/News_m.php
Line Number: 22
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/models/News_m.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property News::$news_m is deprecated
Filename: core/Loader.php
Line Number: 359
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: http_build_query(): Passing null to parameter #2 ($numeric_prefix) of type string is deprecated
Filename: src/Client.php
Line Number: 412
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/vendor/guzzlehttp/guzzle/src/Client.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/vendor/guzzlehttp/guzzle/src/Client.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/vendor/guzzlehttp/guzzle/src/Client.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/vendor/guzzlehttp/guzzle/src/Client.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/libraries/Settings.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property News::$data is deprecated
Filename: controllers/News.php
Line Number: 12
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: http_build_query(): Passing null to parameter #2 ($numeric_prefix) of type string is deprecated
Filename: src/Client.php
Line Number: 412
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/vendor/guzzlehttp/guzzle/src/Client.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/vendor/guzzlehttp/guzzle/src/Client.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/vendor/guzzlehttp/guzzle/src/Client.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/vendor/guzzlehttp/guzzle/src/Client.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/models/News_m.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: http_build_query(): Passing null to parameter #2 ($numeric_prefix) of type string is deprecated
Filename: src/Client.php
Line Number: 412
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/vendor/guzzlehttp/guzzle/src/Client.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/vendor/guzzlehttp/guzzle/src/Client.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/vendor/guzzlehttp/guzzle/src/Client.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/vendor/guzzlehttp/guzzle/src/Client.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/models/News_m.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: http_build_query(): Passing null to parameter #2 ($numeric_prefix) of type string is deprecated
Filename: src/Client.php
Line Number: 412
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/vendor/guzzlehttp/guzzle/src/Client.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/vendor/guzzlehttp/guzzle/src/Client.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/vendor/guzzlehttp/guzzle/src/Client.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/vendor/guzzlehttp/guzzle/src/Client.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/models/News_m.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: http_build_query(): Passing null to parameter #2 ($numeric_prefix) of type string is deprecated
Filename: src/Client.php
Line Number: 412
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/vendor/guzzlehttp/guzzle/src/Client.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/vendor/guzzlehttp/guzzle/src/Client.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/vendor/guzzlehttp/guzzle/src/Client.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/vendor/guzzlehttp/guzzle/src/Client.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/models/News_m.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: http_build_query(): Passing null to parameter #2 ($numeric_prefix) of type string is deprecated
Filename: src/Client.php
Line Number: 412
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/vendor/guzzlehttp/guzzle/src/Client.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/vendor/guzzlehttp/guzzle/src/Client.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/vendor/guzzlehttp/guzzle/src/Client.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/vendor/guzzlehttp/guzzle/src/Client.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/models/News_m.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: http_build_query(): Passing null to parameter #2 ($numeric_prefix) of type string is deprecated
Filename: src/Client.php
Line Number: 412
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/vendor/guzzlehttp/guzzle/src/Client.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/vendor/guzzlehttp/guzzle/src/Client.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/vendor/guzzlehttp/guzzle/src/Client.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/vendor/guzzlehttp/guzzle/src/Client.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/libraries/Fungsi.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Template::$CI is deprecated
Filename: libraries/Template.php
Line Number: 17
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/libraries/Template.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$load is deprecated
Filename: core/Loader.php
Line Number: 932
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/libraries/Template.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$benchmark is deprecated
Filename: core/Loader.php
Line Number: 932
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/libraries/Template.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$hooks is deprecated
Filename: core/Loader.php
Line Number: 932
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/libraries/Template.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$config is deprecated
Filename: core/Loader.php
Line Number: 932
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/libraries/Template.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$log is deprecated
Filename: core/Loader.php
Line Number: 932
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/libraries/Template.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$utf8 is deprecated
Filename: core/Loader.php
Line Number: 932
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/libraries/Template.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$uri is deprecated
Filename: core/Loader.php
Line Number: 932
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/libraries/Template.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$exceptions is deprecated
Filename: core/Loader.php
Line Number: 932
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/libraries/Template.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$router is deprecated
Filename: core/Loader.php
Line Number: 932
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/libraries/Template.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$output is deprecated
Filename: core/Loader.php
Line Number: 932
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/libraries/Template.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$security is deprecated
Filename: core/Loader.php
Line Number: 932
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/libraries/Template.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$input is deprecated
Filename: core/Loader.php
Line Number: 932
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/libraries/Template.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$lang is deprecated
Filename: core/Loader.php
Line Number: 932
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/libraries/Template.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$template is deprecated
Filename: core/Loader.php
Line Number: 932
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/libraries/Template.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$fungsi is deprecated
Filename: core/Loader.php
Line Number: 932
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/libraries/Template.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$settings is deprecated
Filename: core/Loader.php
Line Number: 932
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/libraries/Template.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$agent is deprecated
Filename: core/Loader.php
Line Number: 932
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/libraries/Template.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$news_m is deprecated
Filename: core/Loader.php
Line Number: 932
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/libraries/Template.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$data is deprecated
Filename: core/Loader.php
Line Number: 932
Backtrace:
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/libraries/Template.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/application/controllers/News.php
File: /www/wwwroot/daerah3.jatimtimes.my.id/index.php
Ekonomi Aturan Pajak Marketplace Berlaku Juli 2026, Penjual dengan Omzet di Bawah Rp 500 Juta Bebas Potongan
Penulis : Mutmainah J - Editor : Sri Kurnia Mahiruni
26 - Jun - 2026, 09:50
Ilustrasi pajak marketplace. (Foto: iStock)
JATIMTIMES - Penjual online di berbagai marketplace seperti Shopee, Tokopedia, TikTok Shop, Lazada, hingga Blibli perlu memperhatikan aturan pajak baru yang mulai berlaku pada Juli 2026. Melalui Peraturan Menteri Keuangan (PMK) Nomor 37 Tahun 2025, pemerintah akan menerapkan pemotongan Pajak Penghasilan (PPh) Pasal 22 secara otomatis melalui platform marketplace yang ditunjuk.
Meski demikian, pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) orang pribadi dengan omzet di bawah Rp 500 juta per tahun tetap mendapatkan pengecualian sehingga tidak dikenai pemotongan pajak tersebut.
Baca Juga :
19 Negara Lolos ke 32 Besar Piala Dunia 2026, Jepang hingga Swedia Amankan Tiket Terakhir
Kebijakan ini merupakan bagian dari upaya Direktorat Jenderal Pajak (DJP) untuk meningkatkan kepatuhan perpajakan di sektor ekonomi digital yang terus berkembang pesat dalam beberapa tahun terakhir.
Direktur Jenderal Pajak, Bimo Wijayanto, mengatakan bahwa aturan teknis pelaksanaan kebijakan tersebut telah selesai disusun. Saat ini DJP tengah berkoordinasi dengan berbagai penyelenggara marketplace guna memastikan kesiapan sistem sebelum aturan diterapkan secara penuh.
DJP juga menegaskan bahwa kebijakan ini bukan merupakan pajak baru bagi pelaku usaha digital. Pemerintah hanya mengubah mekanisme pemungutan pajak yang sebelumnya dilakukan secara mandiri oleh wajib pajak menjadi dipotong langsung melalui platform digital agar lebih sederhana, transparan, dan terintegrasi.
Cara Kerja Pajak Marketplace Mulai Juli 2026 Dalam aturan baru ini, marketplace yang memenuhi kriteria tertentu akan bertindak sebagai pemungut pajak. Mereka berkewajiban memotong, menyetor, dan melaporkan PPh Pasal 22 atas transaksi yang dilakukan para pedagang di platformnya.
Namun, tidak semua marketplace otomatis menjadi pemungut pajak. DJP hanya akan menunjuk platform yang menggunakan sistem rekening bersama (escrow account) dan memenuhi batas minimum nilai transaksi serta jumlah kunjungan tertentu setiap tahun.
Aturan ini berlaku bagi pedagang dalam negeri, baik perorangan maupun badan usaha, yang menerima pembayaran melalui rekening perbankan Indonesia dan menjalankan aktivitas usaha menggunakan identitas Indonesia, seperti nomor telepon maupun alamat IP domestik.
Selain pedagang barang, ketentuan ini juga dapat mencakup penyedia jasa, layanan logistik, hingga penyedia asuransi yang beroperasi dalam ekosistem marketplace.
Pemerintah berharap kebijakan ini dapat menciptakan kesetaraan antara pelaku usaha online dan offline dalam memenuhi kewajiban perpajakan.
Berapa Tarif Pajak Penjual Online? Berdasarkan PMK Nomor 37 Tahun 2025, tarif PPh Pasal 22 yang dipungut marketplace ditetapkan sebesar 0,5 persen dari omzet atau peredaran bruto penjualan.
Perhitungan tersebut hanya didasarkan pada nilai barang atau jasa yang dijual dan tidak termasuk Pajak Pertambahan Nilai (PPN) maupun Pajak Penjualan atas Barang Mewah (PPnBM).
Pemotongan pajak dilakukan secara otomatis ketika pembayaran dari pembeli masuk ke sistem marketplace sebelum dana diteruskan kepada penjual.
Omzet Berapa yang Bebas Potongan Pajak? Pemerintah tetap memberikan perlindungan bagi pelaku UMKM, khususnya wajib pajak orang pribadi yang memiliki omzet tahunan di bawah Rp 500 juta.
Kelompok ini tidak akan dikenakan pemotongan PPh Pasal 22 oleh marketplace dengan syarat menyampaikan sejumlah dokumen kepada platform tempat mereka berjualan, yaitu:
• Nomor Pokok Wajib Pajak (NPWP) atau Nomor Induk Kependudukan (NIK) yang valid.
• Alamat korespondensi yang aktif.
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• Surat pernyataan yang menyatakan omzet tahun berjalan belum melebihi Rp 500 juta.
Apabila dalam perjalanan usaha omzet penjual melampaui batas tersebut, mereka wajib melaporkannya kepada marketplace paling lambat pada akhir bulan saat ambang batas terlampaui. Pemotongan pajak kemudian mulai diberlakukan pada bulan berikutnya.
Daftar Transaksi yang Tidak Dipotong Pajak Marketplace PMK Nomor 37 Tahun 2025 juga mengatur sejumlah transaksi yang tidak dikenakan pemotongan otomatis oleh marketplace. Beberapa di antaranya meliputi:
• Transaksi dari pelaku UMKM orang pribadi dengan omzet di bawah Rp 500 juta yang telah menyampaikan surat pernyataan.
• Jasa kurir yang dilakukan secara mandiri oleh mitra pengemudi aplikasi.
• Wajib pajak yang memiliki Surat Keterangan Bebas (SKB) dari DJP.
• Penjualan pulsa telepon seluler dan kartu perdana.
• Transaksi emas perhiasan, emas batangan, batu mulia, dan produk sejenis.
• Pengalihan hak atas tanah dan/atau bangunan.
Meski dikecualikan dari pemotongan otomatis, pelaku usaha pada sektor tersebut tetap memiliki kewajiban melaporkan penghasilan dan pajaknya sesuai ketentuan yang berlaku.
Pemerintah juga menegaskan bahwa PPh Pasal 22 yang dipungut marketplace dapat dikreditkan dalam pelaporan Surat Pemberitahuan (SPT) Tahunan. Dengan demikian, potongan pajak tersebut akan menjadi pengurang kewajiban pajak yang harus dibayarkan oleh wajib pajak di akhir tahun.
Topik
Ekonomi Aturan Pajak Marketplace pajak pajak marketplace
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Aturan Pajak Marketplace Berlaku Juli 2026, Penjual dengan Omzet di Bawah Rp 500 Juta Bebas Potongan - Malang Times
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