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All Journal Neo Journal of economy and social humanities Indonesia of Journal Business Law
Albert Siahaan
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Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Menelaah Kenaikan tarif PPN 11% di Indonesia Albert Siahaan
Indonesia Journal of Business Law Vol. 2 No. 1 (2023): Volume 2 Nomor 1, Januari 2023
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.019 KB) | DOI: 10.47709/ijbl.v2i1.2029

Abstract

Latar belakang: Saat ini memberlakukan Pajak Pertambahan Nilai (PPN) sebesar 11% yang dari sebelumnya sebesar 10% dan telah berlaku sejak 1 April 2022 dikarenakan sesuai dengan diatur oleh Undang-Undang Harmonisasi Peraturan Perpajakan beserta usulan menteri keuangan Indonesia Ibu Sri Mulyani demi memperbaiki anggaran APBN yang mengalami defisit dikarenakan pandemi COVID-19 di Indonesia. Metode penelitian: Metode Penelitian pada artikel ini menggunakan metode internet searching yaitu cara proses pencarian data melalui media internet demi memperoleh informasi berdasarkan referensi, jurnal, artikel ataupun perundangan secara online yang berkaitan dengan objek penelitian Hasil penelitian: Bahwa kenaikan PPN menjadi 11% mulai berlaku sejak tanggal 1 April 2022 sesuai dengan Undang-Undang Harmonisasi Perpajakan dan arahan Menteri Keuangan Indonesia Sri Mulyani demi memperbaiki defisit APBN yang membengkak akibiat dari Pandemi COVID-19 tersebut. Dan juga Kenaikan Pajak Pertambahan Nilai pun akan secara bertahap dimana diatur dalam UU HPP akan menjadi 12% paling lambat 1 Januari 2025. Kesimpulan: Bahwa kenaikan PPN sendiri akan berdampak positif bagi pemerintah bagi penambahan kas negara tetapi kenaikan PPN ditengah pandemi tersebut membawa dampak negatif terutama bagi masyarakat kebawah atau kurang mampu sehingga mengakibatkan masyarakat kurang mampu tersebut memiliki daya beli rendah tetapi pemerintah memastikan tidak akan menerapkan PPN kepada sembako kecuali sembako tersebut memiliki kelas premium.
Legal Analysis of Real Estate Transfer Taxation Provisions in Notarial Transaction Agreements in the Context of the Digitalization of Society 5.0 Albert Siahaan
Neo Journal of economy and social humanities Vol 2 No 4 (2023): Neo Journal of Economy and Social Humanities, December 2023
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v2i4.140

Abstract

This study aims to find alternative ways to use digital technology to solve the problem of applying land and building taxes in deeds of sale and purchase. Real estate transfer tax is mandatory in notarized transaction contracts and is levied according to the law. The real estate transfer tax is composed of income tax, value added tax, sales tax on luxury goods and the fee for transferring the title deed. The tax is calculated according to the Regional Tax and Equalization Law and is based on the maximum value of the sale or transaction value of the taxable property. This leads to legal uncertainty, as there are many cases where the basis of calculation has been invented to reduce the tax due before the contract is signed. This leads to a great potential loss for the State if the calculation is based on the Regional Tax and Equalization Law. This study is a normative legal research using books, laws, articles and other legal materials. The results indicate that the basis for calculating property transfer tax in notarial transaction agreements should not be taken from the highest value between the Sales Value of the Taxable Object or transaction value, but rather from the fair market value. The Regional Tax and Retribution Law should be revised with the support of digitalization so that tax potential can increase.
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