MEMBEDAH ATURAN PPN TERBARU

Summary

In this video, the speaker discusses the recent debate surrounding the increase in Indonesia's Value Added Tax (PPN) from 11% to 12%. They explain the impact of this change on various segments of society, particularly small businesses and consumers. The government’s decision to delay the tax hike and implement temporary changes through a regulation (PMK) is examined. The speaker emphasizes the importance of public scrutiny, highlighting the potential consequences of policy shifts and the need for government transparency. The video concludes with reflections on the broader economic challenges, urging the government to consider public welfare when introducing such measures.

Takeaways

• 😀 PPN (Value Added Tax) is a consumption tax that all Indonesians pay, unlike PPH, which is an income tax applicable only to higher earners.
• 😀 Small businesses that are not categorized as PKP (Taxable Entrepreneurs) face challenges with tax increases because they cannot utilize input tax credits.
• 😀 The government's proposed increase of PPN from 11% to 12% was heavily criticized due to its impact on small businesses and lower-income groups.
• 😀 Large businesses can mitigate the effects of PPN increases through tax credits, but small businesses are directly affected by higher costs.
• 😀 The Indonesian government decided to cancel the PPN 12% increase, instead implementing a regulation (PMK No. 131/2024) to adjust the tax structure using a coefficient of 11/12.
• 😀 Despite invoices showing 12% PPN, the actual tax paid will remain at 11% due to the new coefficient adjustment, which aims to alleviate public concerns.
• 😀 Public protests played a significant role in prompting the government to reconsider the 12% PPN increase, showing the power of civic engagement in influencing policy.
• 😀 The PMK regulation allows the government to adjust the PPN rate without needing legislative approval, which could lead to potential future tax hikes without public scrutiny.
• 😀 Consumers should be aware that if their invoice shows 12% PPN but they are charged 11%, it is in accordance with the new tax rule. However, overcharging would be a violation of the regulation.
• 😀 The government must address broader economic issues, such as declining purchasing power and the high cost of living, to make future tax hikes more acceptable to the public.
• 😀 Transparency and effective governance are essential for maintaining public trust. The government's ability to balance tax changes with economic improvements will determine public support for future policies.

Q & A

What is PPN, and how does it differ from PPH?

PPN (Pajak Pertambahan Nilai) is a value-added tax applied to goods and services consumed by the public. Unlike PPH (Pajak Penghasilan), which applies to individuals earning above a certain threshold, PPN is applied universally to all transactions involving goods and services, regardless of income level.

Why does the increase in PPN affect the lower-middle class and small businesses?

The increase in PPN affects the lower-middle class and small businesses because these groups cannot utilize mechanisms like tax credits that larger companies can. As a result, small businesses must bear the additional costs, which increases the final prices of goods and services.

What is the mechanism of tax credits for larger businesses, and how does it work?

Larger businesses can use a tax credit mechanism where they can offset the PPN they paid on inputs (purchases from suppliers) against the PPN they collect on their sales. This allows large companies to reduce their tax liability, whereas smaller businesses do not have this advantage.

Why did the government backtrack on the planned PPN increase from 11% to 12%?

The government backtracked on the PPN increase after public protests and feedback. Citizens voiced their concerns, and the government responded by revising its stance. However, this change was made through a PMK (Peraturan Menteri Keuangan), which does not have the same legal weight as a law or presidential decree.

What is the significance of the 11/12 coefficient introduced in the new PMK?

The 11/12 coefficient was introduced to ensure that consumers still pay 11% of the price, even though invoices list the PPN as 12%. Essentially, the consumer is not paying the full 12% but rather 11%, which helps mitigate the impact of the planned PPN increase.

How does the 11/12 coefficient affect the price of goods purchased by consumers?

The 11/12 coefficient means that even though the invoice shows a 12% tax, consumers are only required to pay 11%. For example, on a product priced at 100 million IDR, the PPN would be calculated at 12%, but the actual amount paid would only reflect 11% due to the coefficient.

What is the role of PMK (Peraturan Menteri Keuangan) in changing tax regulations?

PMK (Minister of Finance Regulation) is used to regulate specific aspects of tax policy, such as the method of calculating or applying tax rates. However, it cannot change the fundamental tax rates set by laws, such as the PPN rate of 12%. This is why the government used PMK to adjust the base of the tax rather than changing the rate directly.

Why is there concern about the potential for future changes to the 11/12 coefficient?

There is concern that the government could alter the 11/12 coefficient without going through the legislative process, since PMK regulations can be adjusted without requiring parliamentary approval. This could lead to sudden changes, like increasing the coefficient to 13/12, without adequate public consultation.

How does the application of PPN differ for luxury goods compared to other goods?

Luxury goods are subject to both PPN and a separate tax called PPnBM (Pajak Penjualan atas Barang Mewah), while non-luxury goods are only subject to PPN. Luxury items, such as expensive cars, jewelry, and high-end electronics, face higher taxation due to both of these taxes.

What is the government's plan regarding the full implementation of the 12% PPN in February 2025?

In February 2025, the government plans to fully implement the 12% PPN, but this will only apply to luxury goods. Non-luxury items will continue to use the 11% rate. The government has provided a transition period until then to allow businesses and consumers to adjust.