{"id":8809,"date":"2025-04-16T01:12:20","date_gmt":"2025-04-15T18:12:20","guid":{"rendered":"http:\/\/145.79.15.100\/blog\/?p=8809"},"modified":"2025-06-09T14:13:33","modified_gmt":"2025-06-09T07:13:33","slug":"spt-masa-pph-unifikasi-adalah","status":"publish","type":"post","link":"https:\/\/voffice.co.id\/blog\/spt-masa-pph-unifikasi-adalah\/","title":{"rendered":"SPT Masa PPh Unifikasi: Definisi dan Dasar Hukum"},"content":{"rendered":"<h2 data-start=\"1422\" data-end=\"1457\">Apa Itu SPT Masa PPh Unifikasi?<\/h2>\n<p class=\"\" style=\"text-align: justify;\" data-start=\"1459\" data-end=\"1811\">SPT Masa PPh Unifikasi adalah Surat Pemberitahuan Masa Pajak Penghasilan yang menggabungkan pelaporan beberapa jenis pemotongan PPh dalam satu formulir atau dokumen pelaporan. Ini merupakan inovasi dari Direktorat Jenderal Pajak (DJP) untuk menyederhanakan proses administrasi perpajakan, khususnya bagi pemotong pajak seperti perusahaan atau instansi.<\/p>\n<p class=\"\" style=\"text-align: justify;\" data-start=\"1459\" data-end=\"1811\">Sebelumnya, setiap jenis PPh (seperti PPh Pasal 21, 23, dan 26) memiliki formulir pelaporan terpisah. Kini, melalui sistem <strong data-start=\"1936\" data-end=\"1957\">e-Bupot Unifikasi<\/strong>, semua pemotongan dapat dilaporkan secara bersamaan dalam satu laporan.<\/p>\n<p data-start=\"1459\" data-end=\"1811\"><strong>Baca Juga: <a href=\"https:\/\/voffice.co.id\/blog\/cara-melaporkan-spt-tahunan-pribadi\/\">Cara Lapor SPT Tahunan Pribadi dengan Mudah dan Cepat<\/a><\/strong><\/p>\n<h2 data-start=\"2031\" data-end=\"2065\">Dasar Hukum SPT Masa Unifikasi<\/h2>\n<p class=\"\" data-start=\"2067\" data-end=\"2126\">Penerapan SPT Masa PPh Unifikasi diatur secara resmi dalam:<\/p>\n<ul data-start=\"2128\" data-end=\"2243\">\n<li class=\"\" data-start=\"2128\" data-end=\"2243\">\n<p class=\"\" data-start=\"2130\" data-end=\"2243\"><strong data-start=\"2130\" data-end=\"2148\">PER-23\/PJ\/2020<\/strong> tentang Bentuk dan Tata Cara Penyampaian Surat Pemberitahuan Masa Pajak Penghasilan Unifikasi.<\/p>\n<\/li>\n<\/ul>\n<p class=\"\" data-start=\"2245\" data-end=\"2452\">Regulasi ini menetapkan bahwa entitas pemotong pajak wajib menyampaikan SPT Masa Unifikasi secara elektronik, kecuali dalam kondisi tertentu yang masih diperkenankan secara manual (misalnya gangguan sistem).<\/p>\n<h2 data-start=\"2454\" data-end=\"2496\">Jenis PPh yang Dicakup dalam Unifikasi<\/h2>\n<p class=\"\" data-start=\"2498\" data-end=\"2609\">SPT Masa PPh Unifikasi mencakup beberapa jenis pajak penghasilan yang dipotong oleh pihak ketiga, di antaranya:<\/p>\n<ol data-start=\"2611\" data-end=\"2957\">\n<li class=\"\" data-start=\"2611\" data-end=\"2661\">\n<p class=\"\" data-start=\"2614\" data-end=\"2661\"><strong data-start=\"2614\" data-end=\"2630\">PPh Pasal 21<\/strong> \u2013 Atas penghasilan karyawan.<\/p>\n<\/li>\n<li class=\"\" data-start=\"2662\" data-end=\"2736\">\n<p class=\"\" data-start=\"2665\" data-end=\"2736\"><strong data-start=\"2665\" data-end=\"2681\">PPh Pasal 22<\/strong> \u2013 Atas kegiatan impor dan penjualan barang tertentu.<\/p>\n<\/li>\n<li class=\"\" data-start=\"2737\" data-end=\"2826\">\n<p class=\"\" data-start=\"2740\" data-end=\"2826\"><strong data-start=\"2740\" data-end=\"2756\">PPh Pasal 23<\/strong> \u2013 Atas penghasilan dari jasa atau modal, seperti royalti atau sewa.<\/p>\n<\/li>\n<li class=\"\" data-start=\"2827\" data-end=\"2897\">\n<p class=\"\" data-start=\"2830\" data-end=\"2897\"><strong data-start=\"2830\" data-end=\"2846\">PPh Pasal 26<\/strong> \u2013 Atas penghasilan dari Wajib Pajak luar negeri.<\/p>\n<\/li>\n<li class=\"\" data-start=\"2898\" data-end=\"2957\">\n<p class=\"\" data-start=\"2901\" data-end=\"2957\"><strong data-start=\"2901\" data-end=\"2923\">Pemotongan lainnya<\/strong> yang sesuai dengan ketentuan DJP.<\/p>\n<\/li>\n<\/ol>\n<p><strong>Baca Juga: <a href=\"https:\/\/voffice.co.id\/blog\/sanksi-tidak-melaporkan-harta-di-spt\/\">Sanksi Tidak Melaporkan Harta di SPT<\/a><\/strong><\/p>\n<h2 data-start=\"2959\" data-end=\"2996\">Cara Pelaporan SPT Masa Unifikasi<\/h2>\n<p class=\"\" data-start=\"2998\" data-end=\"3153\">Pelaporan dilakukan melalui aplikasi resmi <strong data-start=\"3041\" data-end=\"3062\">e-Bupot Unifikasi<\/strong> yang tersedia di DJP Online atau software mitra yang telah ditunjuk. Langkah-langkah umum:<\/p>\n<ol data-start=\"3155\" data-end=\"3369\">\n<li class=\"\" data-start=\"3155\" data-end=\"3184\">\n<p class=\"\" data-start=\"3158\" data-end=\"3184\"><strong data-start=\"3158\" data-end=\"3182\">Login ke DJP Online.<\/strong><\/p>\n<\/li>\n<li class=\"\" data-start=\"3185\" data-end=\"3219\">\n<p class=\"\" data-start=\"3188\" data-end=\"3219\">Pilih menu e-Bupot Unifikasi.<\/p>\n<\/li>\n<li class=\"\" data-start=\"3220\" data-end=\"3276\">\n<p class=\"\" data-start=\"3223\" data-end=\"3276\">Input data pemotongan pajak sesuai jenis dan bulan.<\/p>\n<\/li>\n<li class=\"\" data-start=\"3277\" data-end=\"3313\">\n<p class=\"\" data-start=\"3280\" data-end=\"3313\">Upload bukti potong (jika ada).<\/p>\n<\/li>\n<li class=\"\" data-start=\"3314\" data-end=\"3369\">\n<p class=\"\" data-start=\"3317\" data-end=\"3369\">Submit dan simpan Bukti Penerimaan Elektronik (BPE).<\/p>\n<\/li>\n<\/ol>\n<h2 data-start=\"3371\" data-end=\"3396\">Manfaat SPT Unifikasi<\/h2>\n<ul data-start=\"3398\" data-end=\"3726\">\n<li class=\"\" data-start=\"3398\" data-end=\"3481\">\n<p class=\"\" data-start=\"3400\" data-end=\"3481\"><strong data-start=\"3400\" data-end=\"3419\">Efisiensi Waktu<\/strong>: Pelaporan tidak perlu dilakukan terpisah untuk tiap pasal.<\/p>\n<\/li>\n<li class=\"\" data-start=\"3482\" data-end=\"3560\">\n<p class=\"\" data-start=\"3484\" data-end=\"3560\"><strong data-start=\"3484\" data-end=\"3502\">Integrasi Data<\/strong>: Semua data dalam satu sistem, memudahkan rekonsiliasi.<\/p>\n<\/li>\n<li class=\"\" data-start=\"3561\" data-end=\"3633\">\n<p class=\"\" data-start=\"3563\" data-end=\"3633\"><strong data-start=\"3563\" data-end=\"3589\">Kepatuhan Lebih Tinggi<\/strong>: Risiko kesalahan pelaporan lebih rendah.<\/p>\n<\/li>\n<li class=\"\" data-start=\"3634\" data-end=\"3726\">\n<p class=\"\" data-start=\"3636\" data-end=\"3726\"><strong data-start=\"3636\" data-end=\"3655\">Kemudahan Audit<\/strong>: Bagi DJP dan Wajib Pajak, data lebih transparan dan mudah ditelusuri.<\/p>\n<\/li>\n<\/ul>\n<h2 data-start=\"3728\" data-end=\"3760\">Siapa yang Wajib Melaporkan?<\/h2>\n<p class=\"\" data-start=\"3762\" data-end=\"3829\">Wajib Pajak yang melakukan pemotongan atau pemungutan PPh, seperti:<\/p>\n<ul data-start=\"3831\" data-end=\"3959\">\n<li class=\"\" data-start=\"3831\" data-end=\"3845\">\n<p class=\"\" data-start=\"3833\" data-end=\"3845\">Perusahaan<\/p>\n<\/li>\n<li class=\"\" data-start=\"3846\" data-end=\"3881\">\n<p class=\"\" data-start=\"3848\" data-end=\"3881\">Badan Usaha Milik Negara (BUMN)<\/p>\n<\/li>\n<li class=\"\" data-start=\"3882\" data-end=\"3905\">\n<p class=\"\" data-start=\"3884\" data-end=\"3905\">Instansi Pemerintah<\/p>\n<\/li>\n<li class=\"\" data-start=\"3906\" data-end=\"3959\">\n<p class=\"\" data-start=\"3908\" data-end=\"3959\">Organisasi non-profit dengan kewajiban potong pajak<\/p>\n<\/li>\n<\/ul>\n<p><strong>Baca Juga: <a href=\"https:\/\/voffice.co.id\/blog\/spt-masa-pph-21\/\">Memahami SPT Masa PPh 21<\/a><\/strong><\/p>\n<hr class=\"\" data-start=\"3961\" data-end=\"3964\" \/>\n<h2 data-start=\"3966\" data-end=\"4004\">FAQ Seputar SPT Masa PPh Unifikasi<\/h2>\n<p class=\"\" data-start=\"4006\" data-end=\"4205\"><strong data-start=\"4006\" data-end=\"4081\">1. Apakah pelaporan unifikasi menggantikan pelaporan manual sebelumnya?<\/strong><br data-start=\"4081\" data-end=\"4084\" \/>Ya, untuk Wajib Pajak tertentu, pelaporan unifikasi menggantikan formulir terpisah dan wajib dilakukan secara elektronik.<\/p>\n<p class=\"\" data-start=\"4207\" data-end=\"4381\"><strong data-start=\"4207\" data-end=\"4278\">2. Apakah e-Bupot Unifikasi bisa digunakan untuk semua jenis pajak?<\/strong><br data-start=\"4278\" data-end=\"4281\" \/>Tidak. e-Bupot Unifikasi hanya untuk pelaporan pemotongan PPh tertentu seperti Pasal 21, 23, dan 26.<\/p>\n<p class=\"\" data-start=\"4383\" data-end=\"4534\"><strong data-start=\"4383\" data-end=\"4446\">3. Bagaimana jika salah input data dalam e-Bupot Unifikasi?<\/strong><br data-start=\"4446\" data-end=\"4449\" \/>Anda dapat melakukan pembetulan SPT Masa PPh Unifikasi sesuai ketentuan yang berlaku.<\/p>\n<p class=\"\" data-start=\"4536\" data-end=\"4704\"><strong data-start=\"4536\" data-end=\"4585\">4. Apa sanksi jika tidak melaporkan SPT Masa?<\/strong><br data-start=\"4585\" data-end=\"4588\" \/>Wajib Pajak dapat dikenai denda administrasi serta potensi pemeriksaan atau sanksi tambahan sesuai ketentuan UU KUP.<\/p>\n<p>Jika Anda membutuhkan bantuan dalam pengurusan pajak, Anda bisa mengandalkan <strong><a href=\"https:\/\/voffice.co.id\/layanan\/pajak\">jasa konsultan pajak<\/a><\/strong> dari vOffice. Tim kami akan membantu Anda dalam segala urusan perpajakan, seperti;<\/p>\n<ul>\n<li><a href=\"https:\/\/voffice.co.id\/layanan\/akuntansi-dan-pelaporan-pajak\">Jasa akuntansi, pembuatan laporan keuangan, dan pelaporan SPT<\/a><\/li>\n<li><a href=\"https:\/\/voffice.co.id\/layanan\/payroll\">Jasa Pembuatan dan Pengurusan Payroll<\/a><\/li>\n<li><a href=\"https:\/\/voffice.co.id\/layanan\/pengurusan-pkp\">Jasa Pengurusan PKP Jakarta dan Sekitarnya<\/a><\/li>\n<\/ul>\n<p style=\"text-align: center;\"><strong><a href=\"https:\/\/wa.me\/6281280055105?text=Halo!%20Saya%20ingin%20bertanya%20tentang%20layanan%20di%20https:\/\/voffice.co.id\/,%20Saya%20tau%20dari%20google%20SEO\" target=\"_blank\" rel=\"noopener\">Konsultasi GRATIS sekarang\u00a0dan dapatkan penawaran spesial!<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Apa Itu SPT Masa PPh Unifikasi? SPT Masa PPh Unifikasi &hellip; <\/p>\n","protected":false},"author":13,"featured_media":9264,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-8809","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-seputar-pajak"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v18.4 (Yoast SEO v27.1.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>SPT Masa PPh Unifikasi: Definisi dan Dasar Hukum | vOffice<\/title>\n<meta name=\"description\" content=\"SPT Masa PPh Unifikasi adalah sistem pelaporan pajak yang menggabungkan beberapa jenis pemotongan PPh dalam satu formulir digital.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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