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All Journal JAMANTA Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung
Isnaila Fentiana Alfitriyeni
Universitas Tulungagung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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VALUE-ADDED TAX INCREASE AND HOUSEHOLD CONSUMPTION IN INDONESIA: BALANCING FISCAL SUSTAINABILITY AND CONSUMER WELFARE Isnaila Fentiana Alfitriyeni; Eka Vaulana Rhodhiska Wulandari
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 2 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i2.1791

Abstract

Value Added Tax (VAT) serves as one of Indonesia's primary sources of government revenue and plays a crucial role in supporting fiscal sustainability. The implementation of the 12% VAT rate in 2025 has generated considerable debate regarding its potential effects on household purchasing power and economic welfare. Although previous studies have examined either the macroeconomic consequences of VAT adjustments or tax administration, limited research has integrated the legal framework, tax collection mechanism, and socioeconomic implications of the new VAT policy within a comprehensive analytical framework. This study aims to examine the implementation of Indonesia's 12% VAT policy, analyze its impact on household consumption and government revenue, evaluate its effectiveness in balancing fiscal sustainability and tax equity, and propose policy recommendations. A qualitative descriptive approach was employed using documentary analysis and a literature review. The study utilized secondary data derived from government regulations, academic publications, official reports, and credible national and international economic sources. Data were analyzed through content analysis and comparative descriptive analysis to assess the relationship between VAT policy, consumer behavior, tax administration, and fiscal outcomes. The findings indicate that the VAT increase strengthens government revenue and supports fiscal sustainability; however, it also reduces household purchasing power, particularly among lower-income groups, and creates short-term inflationary pressures. The effectiveness of the policy depends on efficient tax administration, transparent implementation of the self-assessment system, and complementary fiscal measures, including targeted social assistance and tax exemptions for essential goods. This study contributes to the literature by providing an integrated perspective on VAT reform and offers practical insights for designing equitable and sustainable fiscal policies in Indonesia.
PERAN PPN DAN PPNBM TERHADAP PENERIMAAN NEGARA DAN STABILITAS EKONOMI NASIONAL Isnaila Fentiana Alfitriyeni; Eka Vaulana Rhodhiska Wulandari
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 2 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i2.1791

Abstract

Isu pokok kenaikan tarif Pajak Pertambahan Nilai (PPN) menjadi 12% dan dampaknya terhadap konsumsi masyarakat Indonesia. Tujuan penelitian adalah untuk menganalisis pengaruh kebijakan tersebut terhadap daya beli, pola konsumsi barang dan jasa, serta kondisi ekonomi masyarakat di berbagai lapisan pendapatan. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan studi literatur dan analisis data sekunder dari indikator ekonomi makro, seperti konsumsi rumah tangga dan pendapatan nasional. Hasil penelitian menunjukkan bahwa kenaikan PPN menyebabkan penurunan konsumsi terutama pada kelompok masyarakat berpendapatan menengah ke bawah karena peningkatan harga barang dan jasa. Dampak ini lebih terasa pada kebutuhan non-primer, sementara konsumsi barang pokok relatif stabil. Di sisi lain, kebijakan ini berdampak positif terhadap peningkatan penerimaan negara dan dapat memperkuat posisi fiskal pemerintah. Namun, apabila tidak diimbangi dengan kebijakan kompensasi seperti subsidi dan bantuan sosial, kebijakan ini berpotensi memperlebar kesenjangan ekonomi. Oleh karena itu, hasil penelitian menekankan pentingnya keseimbangan antara peningkatan pendapatan negara dan perlindungan daya beli masyarakat agar kebijakan fiskal tetap berkeadilan dan mendukung pertumbuhan ekonomi berkelanjutan.
Co-Authors Eka Vaulana Rhodhiska Wulandari