STUDI KOMPARATIF PENERAPAN PAJAK PERTAMBAHAN NILAI DI NEGARA INDONESIA DAN JEPANG

Azizah, Nurullyta Rochmatul (2022) STUDI KOMPARATIF PENERAPAN PAJAK PERTAMBAHAN NILAI DI NEGARA INDONESIA DAN JEPANG. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Kenaikan nilai Pajak Pertambahan Nilai (PPN) di Indonesia dari 10% menjadi 11% yang diatur dalam Undang-Undang Nomor 7 Tahun 2021 yang berisi tentang Harmonisasi Peraturan Pepajakan (UU HPP) dan mulai berlaku pada 1 April 2022, menimbulkan pro dan kontra dari kalangan pengusaha, masyarakat maupun Ahli ekonomi. Beberapa negara di Eropa, seperti Denmark, Italia, Swedia, maupun negara di Asia misalnya Jepang, juga telah menerapkan hal tersebut terlebih dahulu. Berdasarkan data pada International Tax Competitiveness Index (ITCI), Jepang telah berhasil menduduki peringkat ke-3 untuk penilaian pada consumption tax pada tahun 2021. Pada penelitian ini yang berjudul “STUDI KOMPARATIF PENERAPAN PAJAK PERTAMBAHAN NILAI DI NEGARA INDONESIA DAN JEPANG”, bertujuan untuk mengkaji dasar penetapan peraturan, serta dampak atas penerapan besaran nilai PPN atau VAT di negara Jepang dan Indonesia. Metode analisis yang digunakan adalah analisis kuantitatif dengan menggunakan teori dari penelitian terdahulu, maupun data yang terdapat pada OECD dan Tax Foundation. Hasil penelitian menunjukkan bahwa peningkatan PPN akan mengakibatkan inflasi, hal ini sesuai dengan teori terdahulu, dan pengalaman yang sudah terjadi di Jepang. Berbeda halnya dengan Jepang yang memang diuntungkan dengan adanya inflasi tersebut, Indonesia harus mampu menekan angka inflasi dengan diimbangi kebijakan komprehensif lainnya. Kata kunci: Pajak Pertambahan Nilai, Value Added Tax, Dampak kenaikan PPN di Indonesia, Dampak kenaikan PPN di Jepang ABSTRACT The rising of Value-Added Tax (VAT) in Indonesia from 10% to 11% that regulated in constitution Number 7 in year 2021. The constitution discuss about Harmonization of Tax Regulation (UU HPP) which is valid from 1st of April 2022, causing pros and cons start from the businessman, society and even economic experts. Some country in Europe, such as Denmark, Italy, Sweden, and some country in Asia like Japan are already apply it on the first place. Based on the data from International Tax Competitiveness Index (ITCI), Japan is in 3rd rank for assessing at consumption tax in 2021. In this research, entitled “Comparative Study in Applying Value-Added Tax in Indonesia and Japan” purposed to study the basis in applying the regulation and the effect of increasing amount of Value-Added Tax in Japan and Indonesia. This research is conducted using quantitative method with theory from previous study and some data from OECD and Tax Foundation. The result of this study shows that the rising of Value-Added Tax will cause an inflation, this statement is based on the previous study and also the experience that happen in Japan. Different circumstances that happen in Japan is they surely got an advantage from the inflation, so, Indonesia have to reduce the amount of inflation with another comprehensive policy. xii Key Word: Value-Added Tax, The effect of increased amount of VAT in Indonesia, The effect of increased amount of VAT in Japan.

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