Apa Itu Pajak Pertambahan Nilai (PPN)? Ini Fungsi dan Cara Perhitungannya

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ppn adalah

Pada awal tahun 2025, kebijakan kenaikan tarif Pajak Pertambahan Nilai (PPN) dari 11% ke 12% sempat memicu kekhawatiran di kalangan masyarakat. Kebijakan ini dianggap dapat mengurangi daya beli, terutama untuk kebutuhan sehari-hari. Sebagai tanggapan atas gejolak ini, pemerintah membatalkan kenaikan tersebut. Tarif PPN pada kebutuhan pokok tetap 11% dan kenaikan tarif PPN dari 11% menjadi 12% hanya berlaku untuk barang mewah yang masuk dalam kategori Pajak Penjualan atas Barang Mewah (PPnBM).

Untuk barang dan jasa yang tidak tergolong mewah, tarif pajak pertambahan nilai tetap angka 11%, mencakup produk perawatan pribadi, seperti sabun, sampo, dan produk sejenis, serta layanan hiburan digital seperti Netflix. Sementara itu, kebutuhan pokok, seperti beras, susu, daging, telur ayam, serta layanan kesehatan dan pendidikan dibebaskan dari PPN (PPN 0%). Kebijakan ini disambut positif oleh masyarakat dan pelaku usaha karena menjaga stabilitas harga kebutuhan pokok, melindungi daya beli, dan memastikan beban pajak tidak semakin berat.

Apa Itu PPN?

Pajak Pertambahan Nilai (PPN) adalah pajak yang dikenakan atas konsumsi barang dan jasa di dalam negeri. Pajak ini dipungut dalam setiap transaksi penyerahan Barang Kena Pajak (BKP) atau Jasa Kena Pajak (JKP) dan disetorkan kepada negara. Dalam sistem perpajakan Indonesia, yang bertanggung jawab untuk memungut PPN dari pembeli adalah Pengusaha Kena Pajak (PKP). Namun, terdapat pihak tertentu yang ditetapkan sebagai pemungut PPN, yaitu pihak yang wajib memungut dan menyetorkan PPN langsung ke kas negara tanpa melalui mekanisme PKP biasa.

Tarif PPN yang berlaku saat ini adalah 11%, sesuai dengan ketentuan pemerintah. Pajak pertambahan nilai termasuk pajak tidak langsung, yang berarti penjual (PKP) memungut pajak dari pembeli, sementara beban pajaknya tetap ditanggung oleh konsumen. Dengan kata lain, meskipun yang membayar pajak adalah pembeli, PKP memiliki kewajiban untuk mengadministrasikan, memungut, dan menyetorkannya kepada negara.

Bagi pelaku usaha, memahami kewajiban pajak pertambahan nilai sangat penting. Jika omzet tahunan mencapai Rp4,8 miliar atau lebih, maka mereka wajib mengajukan status sebagai PKP. Setelah terdaftar, PKP harus memungut, melaporkan, dan menyetorkan pajak sesuai peraturan yang berlaku. Kepatuhan ini diperlukan untuk menjaga transparansi dan efektivitas sistem perpajakan nasional.

Siapa yang Wajib Memungut PPN?

Tidak semua pihak memiliki kewajiban memungut PPN. Berdasarkan Peraturan Menteri Keuangan Republik Indonesia Nomor 37/PMK.03/2015, pemungut Pajak Pertambahan Nilai (PPN) terbagi menjadi tiga kelompok utama:

1. Bendaharawan Pemerintah, Kantor Perbendaharaan, dan Kas Negara

Bendaharawan pemerintah adalah pejabat atau bendaharawan yang melakukan pembayaran dalam transaksi terkait pemerintahan. Sumber dana transaksi ini dapat berasal dari Anggaran Pendapatan dan Belanja Negara (APBN) maupun Anggaran Pendapatan dan Belanja Daerah (APBD). Bendaharawan pemerintah mencakup pemerintah pusat serta pemerintah daerah di tingkat provinsi, kabupaten, atau kota.

Beberapa instansi yang termasuk dalam kategori ini meliputi:

  • Bendaharawan pemerintah pusat dan daerah,
  • Pejabat yang ditunjuk langsung oleh menteri sebagai bendahara, 
  • Direktorat Jenderal Perbendaharaan atau Kantor Pelayanan Perbendaharaan Negara.

2. Pemegang Kuasa/Izin atau Kontraktor

Berdasarkan Pasal 1 PMK-73/PMK.03/2010, pemegang kuasa/izin atau kontraktor mencakup:

  • Kontraktor Kontrak Kerja Sama  (KKKS) yang bekerja sama dengan perusahaan minyak atau gas bumi,
  • Kontraktor atau pemegang kuasa/izin usaha dalam sektor sumber daya panas bumi, termasuk kantor pusat, cabang, dan unitnya.

KKKS merupakan entitas yang memiliki kontrak kerja sama dengan pemerintah, baik berupa badan usaha tetap maupun perusahaan yang memiliki hak pengelolaan di suatu wilayah untuk mengeksploitasi minyak dan gas bumi di Indonesia.

3. Badan Usaha Milik Negara (BUMN)

BUMN adalah badan usaha yang modalnya sebagian atau seluruhnya dimiliki oleh negara melalui penyertaan langsung dari kekayaan negara. Kepemilikan saham negara dalam badan usaha ini minimal 51% atau lebih. BUMN yang berstatus sebagai pemungut PPN memiliki kewajiban untuk memungut, melaporkan, dan menyetorkan pajak pertambahan nilai sesuai ketentuan yang berlaku.

Objek PPN (Pajak Pertambahan Nilai)

Berikut adalah jenis barang dan jasa yang dikenakan Pajak Pertambahan Nilai (PPN):

  1. Penyerahan Barang dan Jasa Kena Pajak (BKP/JKP)
    Pajak pertambahan nilai dikenakan atas penyerahan Barang Kena Pajak (BKP) atau Jasa Kena Pajak (JKP) yang dilakukan oleh pengusaha di dalam wilayah pabean Indonesia.
  2. Impor BKP dan Pemanfaatan BKP/JKP Tak Berwujud
    Setiap impor BKP maupun pemanfaatan BKP atau JKP yang tidak berwujud dari luar wilayah pabean ke dalam negeri juga menjadi objek pajak pertambahan nilai.
  3. Ekspor BKP dan JKP
    • Ekspor BKP mencakup pengiriman BKP, baik berwujud maupun tidak berwujud, ke luar daerah pabean.
    • Ekspor JKP adalah penyediaan jasa oleh PKP di dalam negeri yang dimanfaatkan oleh penerima di luar daerah pabean.
  4. Kegiatan Membangun Sendiri
    Pajak pertambahan nilai juga dikenakan atas kegiatan membangun sendiri yang dilakukan oleh individu atau badan, yang tidak terkait dengan aktivitas usaha atau pekerjaan.
  5. Penyerahan Aktiva yang Tidak untuk Dijual
    Penyerahan aktiva oleh PKP yang menurut tujuan semula aktiva tersebut tidak untuk diperjualbelikan, sepanjang pajak pertambahan nilai yang dibayar pada saat perolehannya dapat dikreditkan.

Fungsi PPN

Pajak ini memiliki peran penting dalam mendukung perekonomian negara. Selain menjadi salah satu hal yang penting dalam mendanai program pembangunan, menjaga stabilitas ekonomi, dan mendorong pertumbuhan industri dalam negeri. Bagi pelaku usaha, memahami fungsi pajak pertambahan nilai membantu pelaku usaha dalam menjalankan kewajiban perpajakan secara tertib dan mendukung kelancaran operasional bisnis. Penerapan Berikut adalah beberapa fungsinya:

  1. Sumber Pendapatan Negara
    Pajak merupakan salah satu sumber pendapatan negara. Dana yang diperoleh dari pajak ini digunakan untuk membiayai berbagai program pemerintah, seperti pembangunan infrastruktur, pendidikan, kesehatan, dan program lainnya.
  2. Regulasi Pemerintah
    Pajak pertambahan nilai berperan sebagai salah satu  alat kebijakan pemerintah, terutama dalam sektor sosial dan ekonomi. Misalnya, pajak digunakan untuk mengatur dan menekan angka impor, sehingga produk buatan dalam negeri memiliki daya saing yang lebih kuat di pasar lokal.
  3. Stabilitas Penerimaan Negara
    Sebagai salah satu sumber utama penerimaan negara, pajak pertambahan nilai berperan penting dalam menjaga stabilitas ekonomi nasional. Pajak ini berfungsi untuk menekan inflasi serta menjaga keseimbangan dalam perekonomian.

Cara Menghitung Pajak Pertambahan Nilai

ppn

(Ilustrasi: Freepik)

Menghitung pajak pertambahan nilai cukup mudah karena tarifnya sudah ditetapkan oleh pemerintah. Berdasarkan Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (UU HPP), tarif pajak pertambahan nilai yang berlaku adalah 11%. Namun, mulai 1 Januari 2025, tarif pajak pertambahan nilai untuk barang mewah yang sudah dikenai Pajak Penjualan atas Barang Mewah (PPnBM) akan dikenakan tarif 12%. Berikut adalah cara menghitung PPN dengan tarif 11%, sesuai dengan jenis barang atau jasa yang dikenakan PPN:

Rumus: PPN = Tarif PPN × Harga Barang/Jasa

Contoh:

Jika Anda membeli sebuah produk dengan harga Rp1.000.000, perhitungan PPN-nya adalah sebagai berikut:
PPN = 11% × Rp1.000.000 = Rp110.000
Dengan demikian, total yang harus dibayar oleh konsumen adalah Rp1.000.000 + Rp110.000 = Rp1.110.000.

PPN merupakan elemen penting dalam sistem perpajakan di Indonesia. Berfungsi sebagai sumber pendapatan negara, instrumen regulasi, dan alat untuk menjaga stabilitas ekonomi. Pemahaman yang baik mengenai pajak pertambahan nilai, kewajiban untuk memungut dan menyetorkan pajak ini, serta cara perhitungannya, sangat penting bagi setiap pelaku usaha. Bagi pengusaha yang telah memenuhi syarat omzet, menjadi Pengusaha Kena Pajak (PKP) adalah langkah wajib agar sistem perpajakan dapat berjalan dengan transparan dan efisien.

Dengan memahami pajak pertambahan nilai secara menyeluruh, diharapkan para pelaku usaha dapat menjalankan kewajibannya dengan benar dan turut serta dalam mendukung pembangunan ekonomi nasional. Semoga artikel ini membantu Anda lebih memahami pajak pertambahan nilai dan cara kerjanya dalam kegiatan bisnis sehari-hari.

Baca juga: Tarif PPN 12% Hanya untuk Barang Mewah

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