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.