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PPN Indonesia Naik Jadi 11%, Tertinggi Kedua di ASEAN | Databoks
IKLAN

PPN Indonesia Naik Jadi 11%, Tertinggi Kedua di ASEAN

Tarif PPN/VAT/GST/Pajak Tidak Langsung Lain yang Ekuivalen di Negara ASEAN (2022)

Sumber : PricewaterhouseCoopers (PwC), 2022

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Disalin..
IKLAN

Penulis: Adi Ahdiat

Editor: Adi Ahdiat

23/3/2022, 09.30 WIB

Tarif Pajak Pertambahan Nilai (PPN) di Indonesia akan dinaikkan dari 10% menjadi 11% mulai 1 April 2022.

Penaikan tarif ini dilakukan berdasarkan UU Harmonisasi Peraturan Perpajakan (HPP) yang diteken pada Oktober 2021.

Menurut Menteri Keuangan Sri Mulyani, tarif PPN baru Indonesia itu masih tergolong rendah dan berada di bawah rata-rata global.

“Kalau rata-rata PPN di seluruh dunia itu ada di 15%, kalau kita lihat negara OECD dan yang lain-lain, Indonesia ada di 10%. Kita naikkan 11%, dan nanti 12% pada tahun 2025,” ujar Sri Mulyani dalam keterangan resminya, Selasa (22/3).

Meski diklaim rendah di skala global, tarif PPN 11% itu sesungguhnya termasuk tinggi di kawasan Asia Tenggara.

Berikut rincian tarif PPN, Value-Added Tax (VAT), Goods and Services Tax (GST), atau pajak tidak langsung (indirect tax) lain yang ekuivalen dengan PPN di negara-negara Asia Tenggara:

  1. Filipina: 12%
  2. Indonesia: 11% (mulai 1 April 2022)
  3. Malaysia: 10%
  4. Vietnam: 10%
  5. Kamboja: 10%
  6. Singapura: 7%
  7. Laos: 7%
  8. Thailand: 7%
  9. Myanmar: 5%
  10. Brunei: tidak ada PPN

Berdasarkan data tersebut, tarif PPN baru Indonesia merupakan yang tertinggi kedua di Asia Tenggara.

Singapura juga punya rencana menaikkan tarif PPN di negaranya dari 7% menjadi 9%. Namun, penaikan tarif baru akan dilakukan pada 2023 sampai 2024.

Sedangkan Laos awalnya menerapkan PPN sebesar 10%. Namun, sejak Desember 2021 tarifnya diturunkan menjadi 7% untuk mendukung pemulihan ekonomi masyarakat Laos dari dampak pandemi Covid-19.

(Baca Juga: Ekonomi Pulih, Realisasi Penerimaan Pajak Naik 59% di Awal 2022)

IKLAN

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