{"id":3185,"date":"2023-05-22T15:51:35","date_gmt":"2023-05-22T15:51:35","guid":{"rendered":"http:\/\/localhost\/markaswalet\/?p=3185"},"modified":"2023-05-22T15:59:21","modified_gmt":"2023-05-22T15:59:21","slug":"perhitungan-pajak-usaha-sarang-burung-walet","status":"publish","type":"post","link":"http:\/\/markaswalet.com.test\/id\/perhitungan-pajak-usaha-sarang-burung-walet\/","title":{"rendered":"Perhitungan Pajak Usaha Sarang Burung Walet"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"3185\" class=\"elementor elementor-3185\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7a371f0 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"7a371f0\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-febe3c7 elementor-widget elementor-widget-text-editor\" data-id=\"febe3c7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 05-08-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>Usaha sarang burung walet merupakan salah satu jenis usaha yang sangat menjanjikan Karena\u00a0<a href=\"https:\/\/id.wiktionary.org\/wiki\/omzet\" target=\"_blank\" rel=\"noopener\">omset<\/a>\u00a0yang didapatkan akan sangat tinggi dan memiliki keuntungan hingga ratusan juta rupiah. sarang burung walet dikenal sebagai salah satu bahan olahan makanan yang sangat baik untuk kesehatan dan juga pengobatan dengan harga yang sangat tinggi di pasaran yaitu sekitar 10 juta hingga 14 juta per kg nya. dalam sekali panen biasanya para petani bisa mendapatkan 10 hingga 30 gram sarang walet yang berarti omzet yang diraup bisa mencapai 140 juta hingga 420 juta.<\/p><p>Konsep yang didapatkan dari sarang burung walet tersebut tentunya akan dikenakan\u00a0<a href=\"https:\/\/fiskal.kemenkeu.go.id\/informasi-publik\/kurs-pajak\" target=\"_blank\" rel=\"noopener\">pajak<\/a>\u00a0yaitu dinamakan sebagai pajak kabupaten atau kota dengan mengacu berdasarkan undang-undang ndang nomor 28 tahun 2009 yaitu tentang Pajak Daerah dan Retribusi Daerah. Pajak tersebut terlihat berdasarkan kegiatan pengambilan atau pengusahaan sarang burung walet.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a0bb38 elementor-widget elementor-widget-image\" data-id=\"2a0bb38\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 05-08-2024 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"768\" height=\"576\" src=\"http:\/\/markaswalet.com.test\/wp-content\/uploads\/2023\/05\/mangkok-5-768x576-1.jpg\" class=\"attachment-large size-large wp-image-2973\" alt=\"\" srcset=\"http:\/\/markaswalet.com.test\/wp-content\/uploads\/2023\/05\/mangkok-5-768x576-1.jpg 768w, http:\/\/markaswalet.com.test\/wp-content\/uploads\/2023\/05\/mangkok-5-768x576-1-300x225.jpg 300w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7b915c elementor-widget elementor-widget-text-editor\" data-id=\"d7b915c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_68_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" >Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"http:\/\/markaswalet.com.test\/id\/perhitungan-pajak-usaha-sarang-burung-walet\/#Pasal_Perhitungan_Pajak_Usaha\" title=\"Pasal Perhitungan Pajak Usaha\">Pasal Perhitungan Pajak Usaha<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"http:\/\/markaswalet.com.test\/id\/perhitungan-pajak-usaha-sarang-burung-walet\/#Pasal_72_Ayat_1\" title=\"Pasal 72 Ayat (1)\">Pasal 72 Ayat (1)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"http:\/\/markaswalet.com.test\/id\/perhitungan-pajak-usaha-sarang-burung-walet\/#Pasal_74_Ayat_1-2\" title=\"Pasal 74 Ayat (1-2)\">Pasal 74 Ayat (1-2)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"http:\/\/markaswalet.com.test\/id\/perhitungan-pajak-usaha-sarang-burung-walet\/#Pasal_75\" title=\"Pasal 75\">Pasal 75<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"http:\/\/markaswalet.com.test\/id\/perhitungan-pajak-usaha-sarang-burung-walet\/#Pasal_76\" title=\"Pasal 76\">Pasal 76<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"http:\/\/markaswalet.com.test\/id\/perhitungan-pajak-usaha-sarang-burung-walet\/#Cara_Menghitung_Pajak\" title=\"Cara Menghitung Pajak\">Cara Menghitung Pajak<\/a><\/li><\/ul><\/nav><\/div>\r\n<h3><span class=\"ez-toc-section\" id=\"Pasal_Perhitungan_Pajak_Usaha\"><\/span>Pasal Perhitungan Pajak Usaha<span class=\"ez-toc-section-end\"><\/span><\/h3><h4><span class=\"ez-toc-section\" id=\"Pasal_72_Ayat_1\"><\/span>Pasal 72 Ayat (1)<span class=\"ez-toc-section-end\"><\/span><\/h4><p>Objek pajak pada sarang burung walet merupakan pengambilan atau pengusahaan sarang burung walet Sedangkan untuk subjek pajak dan wajib pajak nya adalah orang pribadi atau badan yang melakukan usaha pengambilan atau menggunakan sarang burung walet.<\/p><h4><span class=\"ez-toc-section\" id=\"Pasal_74_Ayat_1-2\"><\/span>Pasal 74 Ayat (1-2)<span class=\"ez-toc-section-end\"><\/span><\/h4><p>Pasal ini menjelaskan dasar pengenaan pajak sarang burung walet dengan nilai jual sarang burung walet yang dihitung berdasarkan Perkalian antara harga pasaran umum dan juga harga yang berlaku di daerah yang bersangkutan dengan volume dari\u00a0<a href=\"https:\/\/markaswalet.com\/melihat-lebih-dekat-sarang-burung-walet-goa-harga-serta-manfaatnya\/\" target=\"_blank\" rel=\"noopener\">produksi sarang burung walet<\/a>\u00a0tersebut.<\/p><h4><span class=\"ez-toc-section\" id=\"Pasal_75\"><\/span>Pasal 75<span class=\"ez-toc-section-end\"><\/span><\/h4><p>Pada tarif sarang burung walet ditetapkan paling tinggi sebesar 10% dan tarif tersebut ditetapkan dengan peraturan daerah atau\u00a0<a href=\"https:\/\/peraturan.go.id\/perda.html\" target=\"_blank\" rel=\"noopener\">Perda<\/a>.<\/p><h4><span class=\"ez-toc-section\" id=\"Pasal_76\"><\/span>Pasal 76<span class=\"ez-toc-section-end\"><\/span><\/h4><p>Besaran pokok pajak sarang burung walet yang terutang dihitung dengan cara perkalian tarif dengan dasar pengenaan pajak yang mana pajak sarang burung walet terutang ditunggu di wilayah daerah tempat pengambilan dan\u00a0<a href=\"https:\/\/markaswalet.com\/ingin-memulai-bisnis-sarang-walet-yuk-ketahui-cara-membuat-gedung-walet\/\" target=\"_blank\" rel=\"noopener\">pengusahaan sarang burung walet<\/a>\u00a0tersebut.<\/p><h3><span class=\"ez-toc-section\" id=\"Cara_Menghitung_Pajak\"><\/span>Cara Menghitung Pajak<span class=\"ez-toc-section-end\"><\/span><\/h3><p>Perhitungan pajak untuk usaha sarang burung walet dapat dilakukan sesuai dengan kategori PPh Final PP 23 Tahun 2018. Perhitungan dapat dilakukan dengan berbagai macam perkiraan dari hasil panen sarang walet.<\/p><p class=\"has-text-align-center\">Omset anda di September 2021 = 20 kg x Rp 14 juta = Rp 280 juta.<\/p><p class=\"has-text-align-center\">Perhitungan: Rumus PPh Final PP 23\/2018 = Tarif 0,5% x Omzet<\/p><p class=\"has-text-align-center\">Setoran = 0,5% x Rp 280 juta = Rp 1,4 juta<\/p><p class=\"has-text-align-center\">Pajak Sarang Burung Walet (Pajak Daerah) = Tarif 10% x Omset<\/p><p class=\"has-text-align-center\">Setoran = 10% x Rp 280 juta = Rp 28 juta.<\/p><p class=\"has-text-align-center\">Jadi, pajak pusat dan daerah sebesar Rp 1,4 juta + Rp 28 juta = Rp 29,4 juta.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dce1543 elementor-widget elementor-widget-video\" data-id=\"dce1543\" data-element_type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;https:\\\/\\\/youtu.be\\\/y9xfuQGOYmw&quot;,&quot;video_type&quot;:&quot;youtube&quot;,&quot;controls&quot;:&quot;yes&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! 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