Pelatihan Ketentuan Nilai Lain sebagai Dasar Pengenaan Pajak dan Besaran Tertentu Pajak Pertambahan Nilai
DOI:
https://doi.org/10.56910/sewagati.v4i2.2432Keywords:
Certain Amount, Tax Base, Tax Base for Other Value Added Tax, Value Added Tax, TarifAbstract
The 12% Value Added Tax increase came into effect in 2025. To cancel the rise in the Value Added Tax rate from 11% to 12%, the government finally took the method of not issuing a new Law, but with the new Value Added Tax calculation mechanism while still increasing the rate to 12 percent. Training on provision of other value as the tax base and certain amount of value added tax was a community service program conducted. It aimed to enhance the knowledge and understanding of new regulation in value added tax as lots of taxpayers are still confused with the implementation of the new regulations. The method used in this community service is online webinars using four stages to implement the community service event. The results of this project are expected to give benefits for taxpayer in understanding the new regulations. The findings confirmed that Community service activities can be said to be successful with the increase in knowledge and understanding of taxpayers regarding the new regulation in value added tax. Further socialization or face-to-face tax training is needed to provide assistance to taxpayers in implementing value added tax reporting correctly, completely, and on time.
References
Ashar, Muhammad; Azis, M. M. S. (2024). Analysis of Additional Tax Calculation and Reporting Value Added Tax and Its Impact on Report Presentation Finance. 6(2), 290–308.
Ayu, Yovia Putri Sekar; Badafa, M. I. P. (2024). Pengaruh Kenaikan Pajak Pertambahan Nilai (PPN) terhadap Perilaku Pengelolaan Keuangan. JURNAL MEDIA AKADEMIK, 2(12).
Directorate General of Taxes. (2025). Directorate General of Taxes Regulation No 1 of 2025. 1–11.
Fauzi, A., Nazala, M. R., Nugroho, B., Maryama, H. M., & Khamdillah, M. (2023). Analisis pengaruh pajak dan inflasi terhadap pendapatan nasional di indonesia. Jekma: Jurnal Ekonomi Dan Manajemen, 2(2), 40–49.
Guerard, M. (2024). The Brazilian State Value-Added Tax. International Monetary Fund, 118–169.
Ikatan Konsultan Pajak Indonesia. (2024). Menkeu Sri Mulyani Sebut Tarif PPN 12% Indonesia Tergolong Rendah Dibandingkan Negara G-20. https://ikpi.or.id/menkeu-sri-mulyani-sebut-tarif-ppn-12-indonesia-tergolong-rendah-dibandingkan-negara-g-20/#:~:text=Konsultan Pajak Indonesia-,Menkeu Sri Mulyani Sebut Tarif PPN 12%25 Indonesia Tergolong Rendah,%25 dengan rasio pajak 16%25.
Indonesia Economic Prospects. (2024). Funding Indonesia ’s Vision 2045. December.
Kurnaini, A. F., & Rahmawati, I. D. (2024). Analisis Dampak Kenaikan Tarif Pajak Pertambahan Nilai ( PPN ) terhadap Daya Beli Masyarakat di Kabupaten Sidoarjo. MASIP: Jurnal Manajemen Administrasi Bisnis Dan Publik Terapan, 2(3).
Majid, F., & Sholikhah, H. S. (2023). Dampak Kenaikan Tarif Pajak Pertambahan Nilai (PPN) Pada Masyarakat di Indonesia. Jurnal Mahasiswa Akuntansi UNITA, 2(2), 92–97.
Minister of Finance. (2023). Ministry of Finance Reg No 164 of 2023. 5.
Minister of Finance. (2025). Ministry of Finance Regulation No. 11 of 2025. 1–31.
Ministry of Finance. (2024). Ministry of Finance Regulation Number 131 of 2024. 1–6.
MUC Consulting. (2024). World Bank: Indonesia’s Tax Ratio Predicted to Remain at 10% Until 2027. https://muc.co.id/en/article/world-bank-indonesias-tax-ratio-predicted-to-remain-at-10-until-2027#:~:text=Previously%2C Budi Mulya%2C a Member,KEN)
Nataherwin; Dewi, S. W. (2023). Kajian Lengkap tentang PPN dan PPnBM. Deepublish, Yogyakarta.
OECD. (2024). Revenue Statistics in Asia and the Pacific 2024 ─ Indonesia. https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/global-tax-revenues/revenue-statistics-asia-and-pacific-indonesia.pdf#:~:text=Indonesia’s%2520tax%252Dto%252DGDP%2520ratio%2520was%252012.1%25%2520in%25202022%252C,10.9%25%2520in%25202021%2520to%252012.1%25%2520in%25202022.
President of The Republic of Indonesia. (2009). Law No 42 of 2009. 1.
President of The Republic of Indonesia. (2021). Law No. 7 Tahun 2021. 1–224.
Rustian, Nadhiya Rahma; Kusumastuti, S. Y. (2023). Pengaruh Pendapatan Nasional, Tingkat Inflasi, Nilai Tukar, Suku Bunga terhadap Penerimaan Pajak Negara Tahun 2008 sampai dengan 2022. Mufakat: Jurnal Ekonomi, Manajemen Dan Akuntansiuntansi, 2.
Soeparno, Koes; Andayani, Ayu; Pratiwi, Y. T. (2022). Analisis Penerapan Pajak Pertambahan Nilai atas Transaksi Penjualan Barang Kena Pajak pada PT Novapharin. Income: Jurnal Akuntansi Dan Keuangan, 03(42), 58–72.
South African Revenue Services. (2025). Value Added Tax Pocket Guide on the Value Added Tax rate increase on 1 May 2025. May 2025, 12–13.
Sulistyowatie, Syska Lady; Amelia, R. W. (2020). Realisasi Penerimaan Pajak Ditinjau Dari Perspektif Pendapatan Negara. AFRE Accounting and Financial Review, 3(1), 75–82.
Yani, R. E., Simandalahi, E., & Nasution, A. R. (2024). Pengaruh PPN ( Pajak Pertambahan Nilai ) terhadap Pendapatan Nasional. Eksis: Jurnal Ilmiah Ekonomi Dan Bisnis, 15(1), 30–36. https://doi.org/10.33087/eksis.v15i1.424
Yuniawaty, Yenny; Gabriella, G. (2025). Kenaikan Tarif Pajak Pertambahan Nilai ( PPN ) Dikaitkan Dengan Kemanfaatan Hukum. 8(4), 974–985.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 SEWAGATI: Jurnal Pengabdian Masyarakat Indonesia
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
