Analisis perbandingan kebijakan PPN di berbagai negara
Pembelajaran untuk peningkatan efisiensi perpajakan
Abstract
Value Added Tax is an important fiscal instrument in the taxation system of Indonesia and other countries. This article explains the basic concepts of VAT, functions, objectives and current policies regarding VAT in Indonesia, Singapore and Vietnam. There is an in-depth analysis of the planned VAT rate increase, its implications for the economy, as well as comparisons with similar policies in neighboring countries. The results highlight challenges, opportunities, recommendations for improvement, and lessons learned in optimizing tax efficiency, especially around rate harmonization, tax expansion, and increased supervision. The successes and problems related to VAT policy, based on research, show that VAT can be an efficient source of state revenue and can encourage productive consumption and investment. However, good implementation requires simpler tariff adjustments, expanding tax coverage, and increasing the capacity of the tax apparatus. Challenges include resistance from stakeholders, policy incompatibility with international rules, and global economic dynamics that can influence tax policy. However, there are also opportunities to increase tax efficiency through public awareness, technological innovation and the potential of unreached sectors. In order to optimize tax efficiency, this research provides recommendations for tariff harmonization, expanding tax coverage, and increasing the capacity of the tax apparatus. It is hoped that this will help in facing challenges and taking advantage of opportunities in implementing VAT policies more effectively and efficiently.
Downloads
References
Tarmizi, Muhamad Mulya. (2023). Peningkatan tarif PPN Indonesia: Dampak sosial ekonomi dan potensi yang belum terserap. Jurnal Ekonomi Indonesia . Volume 12 Number 1: 55–68
Novianto, Rafiq Wahyu., Ramadhan, Rendi Dwi Putra., Azzahra, Safira Faradisa., Irawan, Ferry. (2023). Menelaah kenaikan tarif pajak pertambahan nilai ditinjau dari asas keadilan. JURNALKU Volume 3 No.2,
Berita Hukum Pajak. (2023). Mengurangi PPN di Vietnam menjadi 8% selama sisa tahun 2023. Tayang pada link https://aslgate.com/reduce-vat-in-vietnam-to-8-for-the-rest-of-2023/
Maulidia, Rani. (2008). Rencana Kenaikan Tarif PPN Singapura dan Dampaknya Bagi Indonesia. Tayang pada 8 november 2008 pada link https://www.online-pajak.com/tentang-ppn-efaktur/tarif-ppn
Sembiring, Lidya Julita. (2021). Tarif PPN RI Bakal Naik Jadi 11%, Bagaimana Negara Lain?. Tayang pada 07 October 2021 11:45
Copyright (c) 2024 Valentyno Damya, Mazroatun Nasikhah Nasikhah, Naufal Rizki Wicaksono, Mega Marani
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work’s authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.