{"id":403063,"date":"2019-01-15T15:11:56","date_gmt":"2019-01-15T08:11:56","guid":{"rendered":"http:\/\/vibiznews.com\/?p=403063"},"modified":"2019-01-15T15:11:56","modified_gmt":"2019-01-15T08:11:56","slug":"pemerintah-terbitkan-pmk-e-commerce-efektif-1-april-2019","status":"publish","type":"post","link":"https:\/\/vibiznews.com\/index.php\/2019\/01\/15\/pemerintah-terbitkan-pmk-e-commerce-efektif-1-april-2019\/","title":{"rendered":"Pemerintah Terbitkan PMK E-Commerce Efektif 1 April 2019"},"content":{"rendered":"

(Vibiznews \u2013 Economy & Business) \u2013 Perdagangan barang dan jasa melalui online retail<\/em> semakin gencar dilakukan di Indonesia, bahkan kalangan muda lebih suka belanja online dibandingkan belanja di department store yang ada di mall-mall. Dan sampai saat ini belum ada aturan tentang perhitungan pajak bagi penjual barang \/ jasa online.<\/p>\n

Itu sebabnya Pemerintah memandang perlu menerbitkan Peraturan Menteri Keuangan (PMK) Nomor 210\/PMK.010\/2018 tentang Perlakuan Perpajakan atas Transaksi Perdagangan melalui Sistem Elektronik. Pemerintah tidak menetapkan jenis atau tarif pajak baru bagi pelaku e-commerce.<\/p>\n

Dilansir dari Kementerian Keuangan, peraturan \u00a0tersebut menjelaskan tata cara dan prosedur perpajakan untuk memberikan kemudahan administrasi dan mendorong kepatuhan perpajakan bagi pelaku e-commerce, sehingga tercipta perlakuan yang setara dengan pelaku usaha konvensional.<\/p>\n

\u00a0Pokok-pokok pengaturan PMK Nomor 210\/PMK.010\/2018 ini adalah sebagai berikut:<\/p>\n

    \n
  1. Bagi pedagang dan penyedia jasa yang berjualan melalui platform marketplace:<\/li>\n<\/ol>\n
      \n
    1. Memberitahukan Nomor Pokok Wajib Pajak kepada pihak penyedia platform marketplace;<\/li>\n
    2. Apabila belum memiliki NPWP, pengusaha dapat memilih untuk (1) mendaftarkan diri\u00a0 \u00a0 untuk\u00a0 memperoleh NPWP, atau (2) memberitahukan Nomor Induk Kependudukan kepada\u00a0 \u00a0penyedia platform marketplace;<\/li>\n
    3. Melaksanakan kewajiban terkait PPh sesuai dengan ketentuan yang berlaku, seperti membayar pajak final dengan tarif 0,5% dari omzet dalam hal omzet tidak melebihi Rp4,8 miliar dalam setahun, serta<\/li>\n
    4. Dikukuhkan sebagai Pengusaha Kena Pajak dalam hal omzet melebihi Rp4,8 miliar dalam setahun, dan melaksanakan kewajiban terkait PPN sesuai ketentuan yang berlaku.<\/li>\n<\/ol>\n
        \n
      1. Kewajiban penyedia platform marketplace:<\/li>\n<\/ol>\n
          \n
        1. Memiliki NPWP, dan dikukuhkan sebagai PKP;<\/li>\n
        2. Memungut, menyetor, dan melaporkan PPN dan PPh terkait penyediaan layanan platform\u00a0marketplace kepada pedagang dan penyedia jasa;<\/li>\n
        3. Memungut, menyetor, dan melaporkan PPN dan PPh terkait penjualan barang dagangan milik penyedia platform marketplace sendiri, serta<\/li>\n
        4. Melaporkan rekapitulasi transaksi yang dilakukan oleh pedagang pengguna platform.<\/li>\n<\/ol>\n

          Penyedia\u00a0platform marketplace<\/em>\u00a0adalah pihak yang menyediakan sarana yang berfungsi sebagai pasar elektronik di mana pedagang dan penyedia jasa pengguna\u00a0platform<\/em>\u00a0dapat menawarkan barang dan jasa kepada calon pembeli.<\/p>\n

          Penyedia\u00a0platform marketplace<\/em>\u00a0yang dikenal di Indonesia antara lain Blibli, Bukalapak, Elevenia, Lazada, Shopee, dan Tokopedia. Selain perusahaan-perusahaan ini, pelaku over the-top di bidang transportasi juga tergolong sebagai pihak penyedia\u00a0platform<\/em>\u00a0marketplace<\/em>.<\/p>\n

            \n
          1. Bagi\u00a0e-commerce<\/em>di luar\u00a0platform marketplace<\/em>:<\/li>\n<\/ol>\n

            Pelaku usaha yang melaksanakan kegiatan perdagangan barang dan jasa melalui\u00a0online\u00a0retail, classified ads, daily deals<\/em>, dan media sosial wajib mematuhi ketentuan terkait PPN, PPnBM, dan PPh sesuai ketentuan yang berlaku.<\/p>\n

            Para pedagang online tidak perlu khawatir dengan terbitnya Peraturan Menteri Keuangan (PMK) Nomor 210\/PMK.010\/2018 tentang Perlakuan Perpajakan atas Transaksi Perdagangan melalui Sistem Elektronik (e-commerce) karena PMK ini mulai diberlakukan 1 April 2019.<\/p>\n

            Sebelum masa efektif pemberlakuan PMK, Direktorat Jenderal Pajak (DJP) akan melaksanakan sosialisasi kepada para pelaku e-commerce, termasuk penyedia platform marketplace dan para pedagang yang menggunakan platform tersebut.<\/p>\n

             <\/p>\n

            \u00a0<\/em><\/p>\n

            Belinda Kosasih\/ Partner of Banking Business Services\/Vibiz Consulting Group<\/em><\/p>\n

            Editor : Asido Situmorang<\/em><\/p>\n

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

            (Vibiznews \u2013 Economy & Business) \u2013 Perdagangan barang dan jasa melalui online retail semakin gencar dilakukan di Indonesia, bahkan kalangan muda lebih suka belanja online dibandingkan belanja di department store yang ada di mall-mall. Dan sampai saat ini belum ada aturan tentang perhitungan pajak bagi penjual barang \/ jasa online. Itu sebabnya Pemerintah memandang perlu […]<\/p>\n","protected":false},"author":101013,"featured_media":403065,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[29],"tags":[8803],"class_list":["post-403063","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economy-business","tag-pmk-e-commerce-efektif-1-april-2019"],"yoast_head":"\nPemerintah Terbitkan PMK E-Commerce Efektif 1 April 2019 - Vibiznews.com<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/vibiznews.com\/index.php\/2019\/01\/15\/pemerintah-terbitkan-pmk-e-commerce-efektif-1-april-2019\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pemerintah Terbitkan PMK E-Commerce Efektif 1 April 2019 - Vibiznews.com\" \/>\n<meta property=\"og:description\" content=\"(Vibiznews \u2013 Economy & Business) \u2013 Perdagangan barang dan jasa melalui online retail semakin gencar dilakukan di Indonesia, bahkan kalangan muda lebih suka belanja online dibandingkan belanja di department store yang ada di mall-mall. 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