ANALISIS BARANG KEBUTUHAN POKOK YANG MENDAPAT FASILITAS PPN DIBEBASKAN

  • Danny Wibowo Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Keywords: VAT, Taxable Person for VAT Purposes, VAT Facility, Basic Needs Goods

Abstract

This study was conducted to determine the efforts of taxpayers in responding to policy changes regarding the grouping of basic necessities into Taxable Goods (BKP). In this case, it is specifically taxpayers who have the status of Taxable Entrepreneurs (PKP) whose businesses are engaged in basic goods or basic necessities. The background of this research is PKP entrepreneurs who are trying to adapt in the midst of intense business competition in the city. In this study using a qualitative approach with interview methods to 5 entrepreneurs as informants from a group of entrepreneurs with PKP status in the Surabaya area. This research shows that the policy on the grouping of basic necessities is determined to be taxable goods, from the administrative side it will increase the burden of the obligation to issue tax invoices for PKP. In addition, input tax that cannot be credited will have an impact on the higher selling price of the product. When product prices rise, people's purchasing power will decrease because demand also decreases. Then it is known that the policy change has several impacts on PKP, which if not balanced with a business strategy can potentially bankruptcy.

References

Aryani, L., & Tambunan, M. (2022). Catatan Formulasi Kebijakan Perubahan Tarif Pajak Pertambahan Nilai (PPN) di Indonesia. Jurnal Ilmu Administrasi Publik, 4(2), 362–381.
Creswell, J. W. (2015). Penelitian kualitatif & Desain Riset (3rd ed.). Pustaka Pelajar.
Davidson, G. C., Neale, J. M., & M, K. (2014). Psikologi Abnormal Edisi ke-9. (9th ed.). PT. RajaGrafindo Persada.
Djufri. (2022). Dampak Pengenaan PPN 11% Terhadap Pelaku Usaha Sesuai No. 7 Tahun 2021 Tentang Harmonisasi Peraturan Perpajakan Di Indonesia. Journal of Social Reserch, 1(5), 391–404.
Erero, J. L. (2021). Contribution of VAT to economic growth: A dynamic CGE analysis. Journal of Economics & Management, 43, 22–51.
Gultom, Y. A., Nurika, R., Pratama, K. A., & Wijaya, S. (2022). Alternatif Pengenaan Pajak Pertambahan Nilai atas Beras. Jurnalku, 2(4), 552–562.
Hanjarwadi, W. (2022). Mengenal Pajak Langsung-Tak Langsung dan Contohnya. PAJAK. https://www.pajak.com/pajak/mengenal-pajak-langsung-tak-langsung-dan-contonya/2/
Kementerian Keuangan. (2021). Ini Aturan baru PPh dan PPN dalam RUU Harmonisasi Peraturan Perpajakan. https://www.menpan.go.id/site/berita-terkini/berita-daerah/ini-aturan-baru-pph-dan-ppn-dalam-ruu-harmonisasi-peraturan-perpajakan
Nasution, L. H., & Marshayul, T. (2008). Pajak Pertambahan Nilai. PT Grasindo.
Nurrizqi, F. A., Rizal, M. N., Syuhada, T., & Wijaya, S. (2022). Fasilitas Pajak Pertambahan Nilai Dibebaskan Atas Daging: Dampak Dan Saran Kebijakan. Jurnal Pajak Dan Keuangan Negara (PKN), 4(1S), 435–445. https://doi.org/10.31092/jpkn.v4i1s.1981
Pratiwi, A. S. (2021). Barang Kebutuhan Pokok yang Tidak Dikenai Pajak Pertambahan Nilai (Perbandingan Peraturan Menteri Keuangan Nomor 116/PMK.10/2017 Dengan Peraturan Presiden 71 Tahun 2015). Journal of Law, Administratio, and Social Science, 1(1), 47–60.
Siregar, K. M., & Budiarto, M. T. (2022). Barang Kebutuhan Pokok dan Jasa-jasa Tertentu Menjadi Barang dan Jasa Kena Pajak di Dalam UU HPP: Meninjau Penyebab dan Dampak. Jurnal Pajak Indonesia, 6(2), 397–409.
Sulfan. (2020). Kinerja PPN dI Indonesia Tahun 2011-2020. Jurnal Pajak Indonesia, 5(2), 206–216.
Wijaya, S., & Arsini, K. R. (2021). Fasilitas PPN Tidak Dipungut Atau Dibebaskan: Perbedaan dan Permasalahan. Jurnal Manajemen Suber Daya Manusia, Administrasi Dan Pelayanan Publik, 8(1), 91–104.
Wijaya, S., & Dewani, I. A. S. (2021). Reformulasi Pengkreditan Pajak Masukan Pasca Omnibus Law. Jurnal Pajak I, 5(1), 1–19.
Published
2024-11-25
How to Cite
Wibowo, D. (2024). ANALISIS BARANG KEBUTUHAN POKOK YANG MENDAPAT FASILITAS PPN DIBEBASKAN . Management and Sustainable Development Journal, 6(2), 1-21. https://doi.org/10.46229/msdj.v6i2.896

Most read articles by the same author(s)

Obs.: This plugin requires at least one statistics/report plugin to be enabled. If your statistics plugins provide more than one metric then please also select a main metric on the admin's site settings page and/or on the journal manager's settings pages.