Penerapan Metode Besaran Tertentu Pajak Pertambahan Nilai atas Barang Hasil Pertanian Tertentu

Meilani, Anggi (2023) Penerapan Metode Besaran Tertentu Pajak Pertambahan Nilai atas Barang Hasil Pertanian Tertentu. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Kebijakan Pajak Pertambahan Nilai (PPN) pada sektor pertanian, sebagai salah satu sektor penopang perekonomian nasional, cenderung bersifat dinamis dari waktu ke waktu. Reformasi regulasi perpajakan yang dilakukan oleh Pemerintah melalui pengesahan Undang-Undang Harmonisasi Peraturan Perpajakan (UU HPP) dan aturan turunannya memunculkan metode besaran tertentu sebagai alternatif pengenaan PPN khususnya atas penyerahan barang hasil pertanian tertentu. Penelitian ini menggunakan metode kualitatif eksploratif dengan menggunakan data primer dan sekunder yang bertujuan untuk mengulas faktor-faktor yang melatarbelakangi munculnya metode besaran tertentu, bagaimana penerapannya di lapangan, kekuatan dan kelemahan, serta upaya antisipasi atas implikasi yang timbul dari penerapan metode besaran tertentu PPN atas BHPT. Hasil penelitian ini menunjukkan bahwa beban administrasi PPN yang cukup tinggi, kepentingan dan tingkat pemahaman wajib pajak terhadap konsep PPN yang bervariasi, serta kepastian hukum pengenaan PPN atas BHPT merupakan beberapa faktor yang melatarbelakangi hadirnya opsi metode besaran tertentu bagi para pelaku usaha di sektor pertanian. Implikasi yang timbul dari penerapan metode besaran tertentu dapat ditinjau dari aspek material berupa rincian komoditas pertanian yang tergolong dalam BHPT, pemberlakuan tarif efektif dengan konsekuensi PM yang tidak dapat dikreditkan, serta metode besaran tertentu yang bersifat opsional dan bukan sedangkan, aspek formal terkait dengan ketentuan administratif faktur pajak dan persyaratan formal berupa dokumen yang perlu disampaikan oleh PKP. Meskipun kesiapan dan keandalan sistem administrasi masih perlu disempurnakan namun, dengan kehadiran metode besaran tertentu sebagai alternatif diharapkan mampu menjembatani kepentingan yang berbeda antar pelaku usaha sektor pertanian guna menyederhanakan administrasi, menekan biaya kepatuhan pajak, memperluas basis pajak, dan mengurangi risiko gugatan di masa depan sehingga mampu meningkatkan kepatuhan pajak dalam jangka panjang. Abstract Value Added Tax (VAT) policy in the agricultural sector. as one of the supporting sectors of the national economy, tends to be dynamic from time to time. The tax regulation reform carried out by the Government through the passage of the Law on the Harmonization of Tax Regulations (UU HPP) and its derivative regulations has led to the “certain amount method” as an alternative to the imposition of VAT, especially for the transfer of certain agricultural products. This study uses an exploratory qualitative method using primary and secondary data which aims to review the factors behind the emergence of a certain amount method, how it is applied in the field, strengths and weaknesses, and efforts to anticipate the implications that arise from applying the “certain amount method” of VAT on certain agricultural products. The results of this study indicate that due to the quite high administrative burden of VAT, the variety of interest and level of understanding of taxpayers regarding VAT concept, and the legal certainty of imposing VAT on certain agricultural products are some of the factors that induced the existence of the “certain amount method”as an option for business actors in the agricultural sector. The implications arising from the application of the “certain amount method” can be viewed from the material aspect in the form of details of agricultural commodities that are included in the BHPT, the application of effective tariff with non-creditable input VAT consequence, as well as the “certain amount method” that are optional and not temporary, while formal aspects related to administrative provisions of tax invoices and formal requirements in the form of documents that need to be submitted by the Taxable Enterprises. Even though the readiness and reliability of the administrative system still needs to be improved, the presence of the “certain amount method” as an alternative is expected to be able to bridge the different interests of business actors in the agricultural sector as well as simplify the administration burden, reduce tax compliance costs, expand the tax base, and reduce the risk of lawsuits in the future in order to improve tax compliance in the long term.

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