Sri Mulyani Terbitkan Aturan Baru PPN 12 Persen, Ini Penjelasannya

Ilustrasi

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.

Bacaan Lainnya

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.

(redaksi)

Pos terkait

Tinggalkan Balasan

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

693 Komentar

  3. Thanks for any other magnificent post. Where else may just anyone get that kind of information in such an ideal manner of writing? I have a presentation subsequent week, and I am at the search for such information.

  6. Hey I am so glad I found your webpage, I really
    found you by error, while I was browsing on Digg
    for something else, Regardless I am here now and would just like to say
    many thanks for a incredible post and a all round
    interesting blog (I also love the theme/design), I don’t have
    time to go through it all at the minute but I have
    bookmarked it and also included your RSS
    feeds, so when I have time I will be back to read a great deal more, Please do
    keep up the great job.

    Have a look at my web page nordvpn coupons
    inspiresensation [url.hys.cz]

  7. What’s Taking place i am new to this, I stumbled upon this I have found It positively
    helpful and it has aided me out loads. I am
    hoping to give a contribution & assist different customers like its aided
    me. Good job.

    My homepage … nordvpn coupons inspiresensation, tinyurl.Com,

  8. Adorei este site. Pra saber mais detalhes acesse o site e descubra mais. Todas as informações contidas são informações relevantes e únicos. Tudo que você precisa saber está ta lá.

  14. Wow that was strange. I just wrote an very long comment but after I
    clicked submit my comment didn’t show up. Grrrr… well I’m not writing all that over
    again. Anyway, just wanted to say superb blog!

    My web blog vpn

  291. Do you have a spam issue on this site; I also am a blogger, and I was wanting to know your
    situation; many of us have developed some nice procedures and
    we are looking to trade strategies with other folks, please shoot me an e-mail if interested.

  306. AsthmaFree Pharmacy [url=https://glucosmartrx.com/#]AsthmaFree Pharmacy[/url] how long can you take rybelsus

  309. Howdy, i read your blog occasionally and i own a similar one and i was just wondering if you get a lot of spam responses?
    If so how do you reduce it, any plugin or anything you can suggest?

    I get so much lately it’s driving me crazy so any help is very
    much appreciated.

  405. Nice post. I learn something more challenging on different blogs everyday. It will always be stimulating to read content from other writers and practice a little something from their store. I’d prefer to use some with the content on my blog whether you don’t mind. Natually I’ll give you a link on your web blog. Thanks for sharing.

  430. Hello! I know this is somewhat off topic but I was wondering which blog platform are you using for this site? I’m getting sick and tired of WordPress because I’ve had issues with hackers and I’m looking at options for another platform. I would be great if you could point me in the direction of a good platform.