Analisis yuridis terhadap undang-undang no. 7 tahun 2021 "tentang harmonisasi peraturan perpajakan" terkait pengenaan pajak pertambahan nilai pada hasil pertanian

Sanjaya, Ryan (2022) Analisis yuridis terhadap undang-undang no. 7 tahun 2021 "tentang harmonisasi peraturan perpajakan" terkait pengenaan pajak pertambahan nilai pada hasil pertanian. Bachelor thesis, Universtitas Pelita Harapan.

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Abstract

Pajak adalah tindakan kontribusi bersifat wajib yang perlu dilakukan oleh warga negara kepada negara demi perkembangan dan pertumbuhan negaranya. Pajak Pertambahan Nilai (PPN) merupakan pajak yang dikenakan pada konsumen akhir atas transaksi barang dan jasa sesuai dengan undang-undang yang berlaku. Namun seiring berjalannya waktu muncul permasalahan terkait peraturam pengenaan PPN. Relevansi dari penerapan peraturan tersebut kini patut dipertanyakan. Penelitian ini menggunakan tipe penelitian yuridis normatif yang menggunakan beberapa pendekatan yaitu Pendekatan Konseptual dan Pendekatan Peraturan Perundang – undangan. Hasil penelitian ini menunjukan bahwa peraturan pengenaan PPN pada hasil pertanian kebutuhan pokok yang diatur dalam UU Harmonisasi Peraturan Perpajakan sudah tepat diterapkan di masyarakat. Kebijakan pemerintah dalam menjalankan konsolidasi fiskal namun tetap membebaskan kebutuhan pokok yang sangat dibutuhkan masyarakat dari pengenaan PPN merupakan suatu tindakan yang tepat. Tindakan yang dilakukan pemerintah sudah baik tetapi belum dapat menyelesaikan permasalahan yang ada karena belum ada tindakan lanjut untuk menegaskan ketentuan pengenaan PPN tersebut./Tax is a mandatory contribution action that needs to be done by citizens to the country for the development and growth of their country. Value Added Tax (VAT) is a tax imposed on final consumers on goods and services transactions following applicable laws. However, over time, problems arise regarding the regulations for the application of VAT. The relevance of the application of these regulations is now questionable. This research uses a normative juridical research type that uses several approaches, namely Conceptual Approach and the Statute Approach. The results of this study indicate that the regulation on the imposition of VAT on agricultural products of basic needs as regulated in the Law of Harmonization of Tax Regulations has been appropriately applied in the community. The government's policy of carrying out fiscal consolidation but still freeing the basic needs from the imposition of VAT is the right action. The actions taken by the government are good but have not been able to resolve the existing problems because there has been no further action to confirm the provisions for the imposition of VAT.

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