Analisis Status Bukan Objek Pajak Pertambahan Nilai pada Google Play Gift Card setelah Penetapan Peraturan Menteri Keuangan Nomor 48/PMK.03/2020

HIDAYAT, WISNU AKBAR (2022) Analisis Status Bukan Objek Pajak Pertambahan Nilai pada Google Play Gift Card setelah Penetapan Peraturan Menteri Keuangan Nomor 48/PMK.03/2020. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Berdasarkan pada Peraturan Menteri Keuangan Nomor 48/PMK.03/2020 (PMK Nomor 48), barang dan jasa digital yang dijual dalam Perdagangan Melalui Sistem Elektronik (PMSE) termasuk dalam Barang Kena Pajak (BKP) dan Jasa Kena Pajak (JKP). Pengenaan PPN ini dimaksud agar barang digital dan barang fisik memiliki kesamaan pengenaan PPN sehingga tidak ada perbedaan cara pengenaan PPN. Dengan diterbitkan PMK Nomor 48, kedudukan beberapa barang yang sebelumnya dikenai PPN dapat berubah menjadi bukan Objek PPN. Salah satu barang tersebut adalah Google Play Gift Card yang digunakan untuk mengisi saldo Google Play. Metodologi yang digunakan dalam penelitian ini adalah studi kepustakaan dan studi observasi. Tujuan dari penelitian ini adalah untuk mengetahui alasan Google Play Gift Card dipungut PPN sebelum penerbitan PMK Nomor 48 dan alasan Google Play Gift Card tidak dipungut PPN setelah penerbitan PMK Nomor 48. Hasil penelitian menunjukan bahwa pemungutan PPN pada Google Play Gift Card sebelum penerbitan PMK Nomor 48 terjadi karena Google tidak masuk dalam wilayah hukum indonesia sehingga dibutuhkan peraturan tambahan agar mengikat Google. Oleh karena itu, pembelian Google Play Gift Card dipungut PPN untuk memudahkan pemungutan PPN yang seharusnya terjadi saat membeli barang dan jasa digital di Google Play Store. Setelah penerbitan PMK Nomor 48, Google Play Gift Card tidak dipungut PPN karena barang dan jasa digital telah ditetapkan sebagai BKP dan JKP. Selain itu, Google Play Gift Card diklasifikasikan sebagai alat tukar pengganti uang sehingga termasuk dalam bukan Objek PPN./ Based on the Minister of Finance Regulation Number 48/PMK.03/2020 (PMK Number 48), digital goods and digital services sold in Trading Through the Electronic System (PMSE) are included in Taxable Goods (BKP) and Taxable Services (JKP). The imposition of VAT is intended so that digital goods and physical goods have the same imposition of VAT so that there is no difference in the way of imposing VAT. With the issuance of PMK Number 48, the position of some goods that were previously subject to VAT may change to non-VAT objects. One of these items is a Google Play Gift Card which is used to top up your Google Play balance. The methodology used in this research is literature study and observational study. The purpose of this study was to find out the reason why Google Play Gift Cards were levied with VAT before the issuance of PMK Number 48 and the reasons why Google Play Gift Cards were not collected VAT after the issuance of PMK Number 48. The results showed that the collection of VAT on Google Play Gift Cards before the issuance of PMK Number 48 This happens because Google is not included in the Indonesian jurisdiction, so additional regulations are needed to bind Google. Therefore, the purchase of a Google Play Gift Card is subject to VAT to facilitate the collection of VAT that should occur when buying digital goods and digital services on the Google Play Store. After the issuance of PMK Number 48, the Google Play Gift Card is not subject to VAT because digital goods and services have been designated as BKP and JKP. In addition, Google Play Gift Cards are classified as a means of exchange instead of money so they are not included in the VAT object.

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