Direktorat Jenderal Pajak Kementerian Keuangan memastikan penetapan PPN tetap 11% di tengah ketentuan baru PPN 12% hanya membutuhkan perhitungan sederhana yang telah tertuang dalam PMK 131 Tahun 2024. Dengan menggunakan nilai tertentu dipastikan hasil akhir PPN akan tetap 11% bagi kategori barang dan jasa umum.
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TVTranscript
00:00As Directorate General of Taxation, the Ministry of Finance ensures that the PPN balance is still 11% in the middle of the new PPN balance of 12%.
00:07It only requires a simple calculation that has been poured into the PMK 131 of 2024,
00:14where by using a certain value, it is ensured that the final result of the PPN balance will remain 11% for the category of goods and public services.
00:21The Directorate General of Taxation or Taxation Directorate explains that the first tax calculation of the current value is ensured that it will still include goods and public services so that it does not affect the PPN balance of 12%.
00:36The Taxation Directorate, Suryo Otomo, explains that in the PPN technical calculation, it is ensured that it will use another value, which is 11 per 12 for the current PPN balance calculation section.
00:50Suryo explains that in the PMK 131 of 2024, goods that are excluded from the PPN balance of 12% will use a value of 11 per 12 multiplied by the value of goods or services taxed.
01:02With that calculation, goods will only affect the PPN balance of 11% and will not be affected by an additional 1%.
01:11This means that the government ensures that the PPN balance of 11% will still be applied to goods and public services and not goods that are considered luxurious.
01:42So what is the way to neutralize the PPN balance of 12% to 11%?
01:55If it is 11, it means that there is no increase. The way we do it is to keep the PPN balance of 12% as another value.
02:0211 per 12, if we multiply 11 by 11, it will be considered as a consideration.
02:13Actually, the government offered the PMK 131 of 2024 as a reference for the calculation of the PPN balance of 12% on luxury goods.
02:20Luxury goods that are included in the PPN balance of 12% are ensured that these goods have been approved by the PPN-BM from Jakarta, Harjobat, Moai, and Exino.