Minyak Goreng dan Beras Tak Luput dari Dampak PPN 12 Persen

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Jakarta, VivaSulut.com – Pemerintah telah mengumumkan kenaikan tarif pajak pertambahan nilai (PPN) menjadi 12 persen. Namun, hal ini justru menimbulkan kebingungan di kalangan masyarakat.

Dilansir dari Kompas.com, Direktur Center of Economics and Law Studies (Celios) Bhima Yudhistira mengatakan, definisi barang dan jasa yang dikenakan tarif PPN masih kabur.

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Pasalnya, dalam pengenaan PPN 12 persen mulai 1 Januari 2025, berbeda dari yang diterapkan selama ini.

Pemerintah memberikan PPN ditanggung pemerintah (DTP) sebesar 1 persen untuk sejumlah barang, seperti MinyaKita, tepung terigu, dan gula industri.

Pemerintah juga mengenakan PPN 12 persen ke barang dan jasa mewah.

“Jadi PPN ini awalnya kan untuk barang mewah. Terus direvisi lagi, sekarang justru barang-barang yang berkaitan dengan kebutuhan masyarakat, tapi didefinisikan premium dan definisinya juga tidak jelas, akhirnya barang kebutuhan pokok yang tadinya dikecualikan bisa kena PPN 12 persen,” ujarnya, Kamis (19/12/2024).

Bahkan, dari pernyataan pemerintah sebelumnya, mengindikasikan barang-barang kebutuhan pokok yang sebelumnya dikecualikan dari pungutan PPN justru menjadi dikenakan PPN 12 persen.

Misalnya, barang dan jasa yang masuk dalam kategori barang dan jasa mewah dikenakan PPN 12 persen seperti beras premium.

Padahal menurut Bhima, banyak masyarakat kelas menengah ke bawah yang mengkonsumsi beras premium atau beras yang bermerek.

Demikian juga dengan komoditas minyak goreng yang dikonsumsi masyarakat luas, tapi menjadi dikenakan PPN.

Produk minyak goreng MinyaKita meski diberikan fasilitas PPN DTP 1 persen tapi tetap dikenakan tarif PPN sebesar 11 persen.

“Kemudian minyak goreng yang disebut premium itu apa? Jadi minyak goreng di luar dari subsidi minyak kita. Ya masyarakat kelas menengah semuanya yang mengkonsumsi minyak goreng yang punya merk, itu kena PPN 12 persen, yang tadinya tidak kena PPN,” ucapnya.

Kemudian jasa layanan kesehatan premium juga masuk dalam kategori barang mewah kena PPN 12 persen.

Padahal, seluruh lapisan masyarakat berhak menggunakan layanan kesehatan premium jika dibutuhkan.

“Jasa kesehatan, pelayanan premium itu kayak gimana? Jadi penyakit jantung misalnya dia orang miskin, tapi karena alat jantungnya mahal, itu disebut sebagai pelayanan kesehatan yang premium. Ini membingungkan, bagi rumah sakit bingung, bagi pendidikan juga bingung,” tambahnya.

“Jadi banyak jasa dan barang yang akhirnya itu membuat administrasi perpajakannya menjadi lebih kompleks, lebih rumit,” tegasnya kembali.

Barang mewah cukup kena PPnBM

Oleh karenanya, menurut Bhima, daripada menerapkan tarif PPN 12 persen untuk barang mewah dengan definisi yang tidak jelas, lebih baik pemerintah memungut pajak bukan dari kenaikan tarif PPN, tetapi dari Pajak Penjualan atas Barang Mewah (PPnBM).

Untuk diketahui, tarif PPnBM dikenakan pada barang yang tergolong mewah kepada produsen untuk menghasilkan atau mengimpor barang dalam kegiatan usaha atau pekerjaannya.

PPnBM dikenakan satu kali pada saat penyerahan barang ke produsen. Kategori barang yang kena PPnBM pun jelas, meliputi barang yang bukan barang kebutuhan pokok, barang yang dikonsumsi oleh masyarakat tertentu, barang yang umumnya dikonsumsi oleh masyarakat berpenghasilan tinggi, serta barang yang dikonsumsi untuk menunjukkan status.

“Barang mewah kalau ingin diatur karena asas keadilan pajak, jangan pakai PPN, pakai PPnBM. Karena instrumennya adalah pajak penjualan barang mewah. Jadi ini kebijakannya sepertinya kurang pas,” tuturnya.

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