Pajak Pertambahan Nilai Final: Belajar Dari Ghana Dan China
DOI:
https://doi.org/10.31092/jpkn.v3i2.1646Keywords:
Mekanisme PPN, Pengusaha kecil, PPN finalAbstract
Penerapan PPN final Indonesia masih menjadi perdebatan berbagai pihak. Sebelum PPN final diberlakukan di Indonesia, China dan Ghana telah memberlakukan PPN skema khusus yang memiliki tujuan serupa dengan PPN final yaitu mengenakan PPN pada sektor kecil. Tujuan penelitan ini adalah mengetahui mekanisme pengenaan PPN final China, dan Ghana serta pendapat beberapa pihak terkait penerapan PPN final di Indonesia. Tulisan ini juga bertujuan untuk mengetahui perbedaan dari ketiga mekanisme yang diterapkan oleh tiap negara. Metode penelitian yang digunakan adalah studi literatur dan wawancara. Wawancara dilakukan dengan beberapa pihak terkait yaitu subdirektorat peraturan PPN Industri selaku pembuat peraturan, dosen Politeknik Keuangan Negara STAN dan dosen Universitas Indonesia selaku akademisi, dan Center for Indonesia Taxation Analysis selaku praktisi. Mekanisme yang diberlakukan pada tiap negara memiliki perbedaan. Mulai dari penamaan, tarif yang diberlakukan, cara penghitungan tarif, threshold, penetapan pemungut, subjek pajak, dan faktur pajak yang digunakan. Pengenaan dan mekanisme PPN di negara China, Ghana, dan Indonesia tentu saja memiliki perbedaan. Hal ini dilakukan untuk penyesuaian dengan kondisi wajib pajak sektor kecil, kondisi ekonomi, kondisi politik, kondisi sosial dan budaya, tujuan yang ingin dicapai, prinsip, dan faktor-faktor lainnya.
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