Analisis Pengenaan Pajak Pertambahan Nilai atas Penyerahan Liquified Petroleum Gas (LPG) Tertentu di KPP Pratama Malang Selatan

QOTRUNNADA, FAUSTINA ZAHRA (2022) Analisis Pengenaan Pajak Pertambahan Nilai atas Penyerahan Liquified Petroleum Gas (LPG) Tertentu di KPP Pratama Malang Selatan. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Liquified Petroleum Gas (LPG) 3 Kilogram merupakan salah satu barang yang diberikan subsidi oleh pemerintah. Tetapi LPG termasuk dalam barang kena pajak yang terutang PPN walaupun terdapat bagian harga yang disubsidi pemerintah. Atas bagian harga yang disubsidi, PPN yang terutang sifatnya ditanggung pemerintah. Sedangkan atas sisa bagian harga yang tidak disubsidi, PPN akan ditanggung oleh pembeli menggunakan dasar pengenaan pajak nilai lain. Pemerintah menetapkan peraturan terbaru yaitu PMK Nomor 62 Tahun 2022 yang menjelaskan bahwa PPN atas penyerahan LPG 3 Kilogram terutang di tiap rantai distribusi. Hingga tahun 2020, masih ditemukan Wajib Pajak yang tidak melakukan pemungutan PPN dalam proses penyerahan LPG 3 Kilogram. Sehingga masih terdapat perbedaan antara peraturan dengan tindakan Wajib Pajak. Penelitian ini bertujuan untuk menganalisis fakta atas pengenaan PPN dalam penyerahan LPG 3 Kilogram yang dilakukan oleh Wajib Pajak terdaftar di KPP Pratama Malang Selatan. Teknik pengumpulan data yang digunakan yaitu dokumentasi dan wawancara. Hasil akhir analisis yaitu pemungutan PPN oleh pihak distributor LPG 3 Kilogram di KPP Pratama Malang Selatan telah berjalan baik karena Wajib Pajak memiliki kesadaran tinggi atas kewajibannya dengan rutin melakukan konsultasi. Namun, peningkatan setoran PPN pada sektor distributor LPG 3 Kilogram belum berubah secara signifikan. KPP Pratama Malang Selatan tetap melakukan tindakan pengawasan terhadap pihak-pihak yang bergerak di bidang distribusi LPG 3 Kilogram./ 3-Kilogram Liquified Petroleum Gas (LPG) is one of the goods that is subsidized by the government. However, LPG is included in the taxable goods subject to VAT even though there is part of the price that is subsidized by the government. For the part of the subsidized price, the VAT owed is borne bya the government. Meanwhile, for the remaining portion of the price that is not subsidized, the VAT will be borne by the buyer using another value tax base. The government stipulates in the latest regulation, namely PMK Number 62 of 2022 which explains that VAT on the distribution of 3-Kilogram LPG is payable in each of distribution chain. Until 2020, there are still taxpayers who do not collect VAT in the process of submitting 3-Kilogram LPG. So, there are differences between the regulations and the actions by the taxpayer. The purpose of this study is to analyze the facts on the imposition of VAT in the delivery of 3-Kilogram LPG by registered taxpayers at South Malang KPP. Data collection techniques used are documentation and interviews. The final result of the analysis, namely the collection of VAT by the 3-Kilogram LPG distributor at South Malang KPP, has gone well because taxpayers have high awareness of their obligations by routinely conducting consultations. However, the increase in VAT payments in the 3-Kilogram LPG distributor sector has not changed significantly. South Malang KPP continues to carry out supervisory actions against parties engaged in the distribution of 3-Kilogram LPG.

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