Transaksi dengan Uang Elektronik, PPN 12 Persen Ditanggung Konsumen

Transaksi elektronik.(ist)

Jakarta, VivaSulut.com – Tarif Pajak Pertambahan Nilai (PPN) akan naik menjadi 12 persen mulai 1 Januari 2025, sesuai Undang-Undang Harmonisasi Peraturan Perpajakan (UU HPP).

Lantas, apakah biaya transaksi menggunakan uang elektronik maupun dompet digital (e-wallet) menjadi lebih mahal?

Bacaan Lainnya

Dilansir dari cnnindonesia.com, Kamis (19/12), PPN atau value added tax (VAT) adalah pajak tidak langsung, yang disetor oleh pihak lain atau pedagang yang bukan penanggung pajak atau dengan kata lain, konsumen akhir sebagai penanggung pajak tidak menyetorkan langsung pajak yang ditanggungnya.

Dalam konteks uang elektronik, pengenaan PPN berlaku pada biaya layanan atau fee yang dikenakan oleh penyedia layanan teknologi finansial.

Saat ini, besaran PPN sebesar 11 persen merujuk pada Peraturan Menteri Keuangan (PMK) Nomor 69/2022 tentang Tentang Pajak Penghasilan dan Pajak Pertambahan Nilai Atas Penyelenggaraan Teknologi Finansial yang berlaku sejak 1 Mei 2022.

“Misalnya, kita top up e-money Rp10 juta, umumnya terdapat biaya jasa atau kita kenal sebagai fee sekitar Rp500 atau Rp1.500 tergantung dari pemberi jasa. Nah, atas fee Rp500 inilah yang nantinya akan dikenai PPN 11 persen. Jadi, PPN yang dipungut hanya sebesar Rp55,” ujar Direktur Penyuluhan, Pelayanan, dan Hubungan Masyarakat Direktorat Jenderal Pajak (DJP) Neilmaldrin Noor pada 13 April lalu.

Sesuai pasal 7 PMK 69/2022, selain pengisian ulang, PPN juga dikenakan atas biaya jasa registrasi pemegang uang elektronik, pembayaran transaksi, transfer dana, dan tarik tunai.

Jika tarif PPN biaya jasa transaksi uang elektronik naik menjadi 12 persen, biaya tambahan yang harus dibayarkan konsumen meningkat.

Sebagai contoh:
– Untuk transaksi belanja Rp100.000 dengan biaya layanan Rp5.000, PPN yang dikenakan adalah 12 persen dari Rp5.000, yaitu Rp600.
– Jika melakukan pembayaran tagihan Rp500.000 dengan biaya layanan Rp3.000, PPN yang dikenakan adalah Rp360.

Kendati demikian, pemerintah belum menetapkan rincian barang dan jasa yang dikenakan kenaikan PPN.

Dalam konferensi pers pada awal pekan ini, Menteri Koordinator Bidang Perekonomian Airlangga Hartarto menegaskan tarif PPN 12 persen tidak berlaku untuk barang-barang yang dibutuhkan oleh masyarakat atau bahan kebutuhan pokok penting.

Namun, kenaikan PPN berlaku untuk barang dan jasa yang masuk kategori premium.

Pemerintah memaparkan 8 jenis barang yang dikenakan PPN12 persen mulai di antaranya:
1. Beras super premium
2. Buah-buahan premium
3. Daging premium
4. Ikan mahal seperti salmon premium, tuna premium
5. Udang dan crustacea premium (king crab)
6. Jasa pendidikan premium
7. Jasa pelayanan kesehatan medis premium
8. Listrik pelanggan rumah tangga 3.500-6.600 VA.

(redaksi)

Pos terkait

Tinggalkan Balasan

Alamat email Anda tidak akan dipublikasikan. Ruas yang wajib ditandai *

108 Komentar

  1. Very nice post. I just stumbled upon your weblog and wished to say that I have really enjoyed surfing around your blog posts. After all I will be subscribing to your feed and I hope you write again very soon!

  2. Greetings! I know this is kinda off topic nevertheless I’d figured I’d ask. Would you be interested in exchanging links or maybe guest authoring a blog article or vice-versa? My website covers a lot of the same subjects as yours and I feel we could greatly benefit from each other. If you might be interested feel free to shoot me an email. I look forward to hearing from you! Superb blog by the way!

  86. Every expert was once a beginner. Keep pushing forward, and one day, you’ll look back and see how far you’ve come. Progress is always happening, even when it doesn’t feel like it.

  87. Every expert was once a beginner. Keep pushing forward, and one day, you’ll look back and see how far you’ve come. Progress is always happening, even when it doesn’t feel like it.

  88. If everything in this universe has a cause, then surely the cause of my hunger must be the divine order of things aligning to guide me toward the ultimate pleasure of a well-timed meal. Could it be that desire itself is a cosmic signal, a way for nature to communicate with us, pushing us toward the fulfillment of our potential? Perhaps the true philosopher is not the one who ignores his desires, but the one who understands their deeper meaning.

  89. Time is often called the soul of motion, the great measure of change, but what if it is merely an illusion? What if we are not moving forward but simply circling the same points, like the smoke from a burning fire, curling back onto itself, repeating patterns we fail to recognize? Maybe the past and future are just two sides of the same moment, and all we ever have is now.

  90. Friendship, some say, is a single soul residing in two bodies, but why limit it to two? What if friendship is more like a great, endless web, where each connection strengthens the whole? Maybe we are not separate beings at all, but parts of one vast consciousness, reaching out through the illusion of individuality to recognize itself in another.

  91. Even the gods, if they exist, must laugh from time to time. Perhaps what we call tragedy is merely comedy from a higher perspective, a joke we are too caught up in to understand. Maybe the wisest among us are not the ones who take life the most seriously, but those who can laugh at its absurdity and find joy even in the darkest moments.

  92. The cosmos is said to be an ordered place, ruled by laws and principles, yet within that order exists chaos, unpredictability, and the unexpected. Perhaps true balance is not about eliminating chaos but embracing it, learning to see the beauty in disorder, the harmony within the unpredictable. Maybe to truly understand the universe, we must stop trying to control it and simply become one with its rhythm.

  93. All knowledge, it is said, comes from experience, but does that not mean that the more we experience, the wiser we become? If wisdom is the understanding of life, then should we not chase every experience we can, taste every flavor, walk every path, and embrace every feeling? Perhaps the greatest tragedy is to live cautiously, never fully opening oneself to the richness of being.

  94. Virtue, they say, lies in the middle, but who among us can truly say where the middle is? Is it a fixed point, or does it shift with time, perception, and context? Perhaps the middle is not a place but a way of moving, a constant balancing act between excess and deficiency. Maybe to be virtuous is not to reach the middle but to dance around it with grace.

  95. Time is often called the soul of motion, the great measure of change, but what if it is merely an illusion? What if we are not moving forward but simply circling the same points, like the smoke from a burning fire, curling back onto itself, repeating patterns we fail to recognize? Maybe the past and future are just two sides of the same moment, and all we ever have is now.

  96. Man is said to seek happiness above all else, but what if true happiness comes only when we stop searching for it? It is like trying to catch the wind with our hands—the harder we try, the more it slips through our fingers. Perhaps happiness is not a destination but a state of allowing, of surrendering to the present and realizing that we already have everything we need.

  97. Even the gods, if they exist, must laugh from time to time. Perhaps what we call tragedy is merely comedy from a higher perspective, a joke we are too caught up in to understand. Maybe the wisest among us are not the ones who take life the most seriously, but those who can laugh at its absurdity and find joy even in the darkest moments.

  100. The cosmos is said to be an ordered place, ruled by laws and principles, yet within that order exists chaos, unpredictability, and the unexpected. Perhaps true balance is not about eliminating chaos but embracing it, learning to see the beauty in disorder, the harmony within the unpredictable. Maybe to truly understand the universe, we must stop trying to control it and simply become one with its rhythm.

  101. slot gacor hari ini – Jujur aja, habis baca artikel ini, saya langsung penasaran buat coba peruntungan di salah satu slot yang disebutkan. Siapa tahu ini momen jackpot yang saya tunggu-tunggu. Apalagi ada bocoran soal fitur bonus yang bikin makin yakin buat gas terus!

  102. slot gacor hari ini – Jujur aja, habis baca artikel ini, saya langsung semangat buat coba peruntungan di salah satu slot yang disebutkan. Siapa tahu ini momen cuan yang saya tunggu-tunggu. Apalagi ada bocoran soal fitur bonus yang bikin makin yakin buat gas terus!

  103. If everything in this universe has a cause, then surely the cause of my hunger must be the divine order of things aligning to guide me toward the ultimate pleasure of a well-timed meal. Could it be that desire itself is a cosmic signal, a way for nature to communicate with us, pushing us toward the fulfillment of our potential? Perhaps the true philosopher is not the one who ignores his desires, but the one who understands their deeper meaning.

  104. The potential within all things is a mystery that fascinates me endlessly. A tiny seed already contains within it the entire blueprint of a towering tree, waiting for the right moment to emerge. Does the seed know what it will become? Do we? Or are we all simply waiting for the right conditions to awaken into what we have always been destined to be?

  108. slot gacor – Jujur aja, habis baca artikel ini, saya langsung semangat buat coba peruntungan di salah satu slot yang disebutkan. Siapa tahu ini momen jackpot yang saya tunggu-tunggu. Apalagi ada bocoran soal fitur bonus yang bikin makin yakin buat gas terus!