Analisis Keputusan Pemerintah Mengenai Kebijakan Kenaikan Tarif Pajak Pertambahan Nilai Sebesar 11 Persen

Azzahra Zaitira Meiyasa; Delviga Septiyan Maharani; Revienda Anita Fitrie

doi:10.47134/par.v1i2.2386

Authors

Azzahra Zaitira Meiyasa Universitas Negeri Surabaya
Delviga Septiyan Maharani Universitas Negeri Surabaya
Revienda Anita Fitrie Universitas Negeri Surabaya

DOI:

https://doi.org/10.47134/par.v1i2.2386

Keywords:

Pengambilan Keputusan, Anggaran Pendapatan dan Belanja Negara, Pajak Pertambahan Nilai

Abstract

Tujuan dari penelitian ini yaitu untuk menganalisis pengambilan keputusan yang dilakukan pemerintah mengenai kenaikan Pajak Pertambahan Nilai (PPN) sebesar 11 persen. Penelitian ini menggunakan teori pengambilan keputusan menurut Simmon dan sumber data yang digunakan yaitu data sekunder melalui pendekatan studi literatur dari jurnal nasional serta menggunakan fishbone analysis untuk mengidentifikasi masalah pada penelitian yang dilakukan. Penelitian ini menunjukkan bahwa kenaikan tarif PPN yang semula 10 persen kemudian naik menjadi 11 persen telah diberlakukan sejak April 2022. Kenaikan tarif PPN telah diubah setelah disahkannya UU No 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (HPP) yang memuat mengenai penetapan tarif PPN dan objek yang terdampak kenaikan PPN. Faktor yang mempengaruhi kenaiakan PPN yaitu pada sektor kesehatan disaat Indonesia mengalami pandemi Covid-19, sektor lingkungan mengenai perkembangan tarif pajak pada ekonomi global, sektor ekonomi mengenai hutang negara dan sektor sosial mengenai anggaran bansos. Pemerintah menaikkan tarif PPN untuk menambal beban keuangan negara serta memperkuat pondasi perpajakan karena pajak merupakan sumber penerimaan negara terbesar saat ini.

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