Sri Mulyani Terbitkan Aturan Baru PPN 12 Persen, Ini Penjelasannya

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Jakarta, VivaSulut.com – Menteri Keuangan Sri Mulyani Indrawati resmi menandatangani Peraturan Menteri Keuangan (PMK) yang menjadi landasan kenaikan tarif pajak pertambahan nilai (PPN) dari 11 menjadi 12 persen.

PMK 131 Tahun 2024 tersebut ditetapkan pada 31 Desember 2024 dan resmi berlaku 1 Januari 2025.

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Dilansir dari Tempo.co, beleid itu mengatur bahwa PPN 12 persen dikenakan bagi barang-bawang mewah.

Merujuk pasal 2 ayat 3 aturan ini, kategori barang kena pajak PPN 12 persen adalah barang berupa kendaraan bermotor dan selain kendaraan bermotor yang dikenai pajak penjualan atas barang mewah (PPNBM).

Sesuai dengan ketentuan peraturan perundang-undangan di bidang perpajakan.

“Pajak Pertambahan Nilai yang terutang dihitung dengan cara mengalikan tarif 12 persen dengan Dasar Pengenaan Pajak berupa nilai lain sebesar 11/12 (sebelas per dua belas) dari harga jual,” demikian tertulis dalam aturan tersebut.

Artinya selama Januari, PPN yang terutang dihitung 12 persen namun dengan dasar pengenaan pajak yang dihitung sebesar 11/12 dari harga jual barang. Pada 1 Februari 2025 penghitungan berlaku dengan cara mengalikan tarif 12 persen dengan dasar pengenaan pajak berupa harga jual atau nilai impor barang.

Sebelumnya, pembatalan kenaikan PPN bagi sejumlah barang dan jasa telah diumumkan Sri Mulyani.

Semula pemerintah hanya mengecualikan tiga barang yang tak kena PPN 12 persen, yakni minyak goreng jenis Minyakita, tepung, dan gula industri.

“Seluruh barang dan jasa yang selama ini dikenakan PPN 11 persen tidak mengalami perubahan yang dibayar, artinya tidak ada kenaikan PPN dan tetap membayar PPN 11 persen,” tulis Sri Mulyani di akun instagram @sminrawati dikutip Rabu, 1 Januari 2024.

Sedangkan barang dan jasa yang selama ini bebas PPN seperti kebutuhan pokok berupa beras, tetap dibebaskan dari pungutan.

Barang mewah yang dikenakan PPN 12 persen adalah barang yang saat ini tergolong Pajak Penjualan Barang Mewah (PPNBM).

Di luar kendaraan bermotor, aturan objek PPnBM dimuat dalam PMK 15 tahun 2023 tentang Jenis Barang Kena Pajak Selain Kendaraan Bermotor yang Dikenai PPnBM dan Tata Cara Pengecualian Pengenaan PPnBM. Tarif pajaknya antara 20 hingga 75 persen.

Kategori barang yang kena tarif PPnBM di antaranya kelompok hunian, seperti rumah mewah, apartemen, kondominium, town house dan sejenisnya, dengan harga jual Rp 30 miliar atau lebih. Selanjutnya balon udara, pesawat pribadi, yacht, dan kendaraan bermotor mewah.

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