Tempo Eksplainer: PPN 12 Persen untuk Barang Mewah Berlaku 2025, Apa Saja Produk yang Dimaksud?

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Kebijakan tarif pajak pertambahan nilai (PPN) 12 persen akan diberlakukan hanya untuk barang mewah mulai Januari 2025.

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00:00The decision has been made.

00:02The tax increase policy or PPN 12% will be implemented

00:07only for luxury goods starting January 2025.

00:11On the one hand, the segmentation of the increase in taxes from 11% to 12%

00:16shows that the government wants to listen to the aspirations of the people.

00:20On the other hand, the policy presents a number of fundamental issues.

00:25The first issue involves the tax object.

00:28So far, there is no fixed criteria for luxury goods

00:32referring to the tax on the sale of luxury goods or PPN BM

00:36which is set by the Finance Minister's Regulations.

00:40The Chair of the 11th Commission of the People's Representative Council,

00:42Muhammad Misbakun, said that the group of goods that will be taxed

00:47PPN 12% will still be selected,

00:50especially for the goods that have been listed in the category

00:54of tax on luxury goods or PPN BM.

00:58The title of PPN BM can be formally changed.

01:01In principle, the goods listed in PPN BM can be claimed as luxury goods.

01:07Thus, goods that are considered luxury by the people

01:11but not included in PPN BM

01:14cannot be categorized as luxury goods in fact.

01:18Therefore, luxury goods listed in PPN BM can still be debated.

01:23For example, cars are included in PPN BM

01:26even though PPN BM is on top of car sales in the government.

01:30Every luxury item listed in PPN 12%

01:34must also be listed in PPN BM.

01:37The non-compliance of the luxury goods criteria

01:40has a light implication.

01:42Difficulties will arise.

01:44For example, in the implementation of the PPN tariff for food groups.

01:48Food staples are not included in PPN.

01:52But in the food group, there is Wagyu meat which is a luxury item.

01:57The same story applies to other goods groups.

02:01The tax factor that must be made is more complex.

02:04Not only between PPN and PPN BM

02:07but also between goods that are not PPN

02:10PPN 11% and PPN 12% are listed.

02:14The sum will still be burdened on the consumer.

02:18The determination of the PPN BM tariff is regulated in Law No. 42 of 2009

02:23on PPN and PPN BM services.

02:26Article 8 of the law states that the lowest PPN BM tariff is 10%

02:32and the highest is 200%.

02:34The category is determined by the Ministry of Finance or PMK regulations.

02:39For motor vehicles, the PPN BM tariff is regulated in PNK

02:43No. 42 PMK.010-2002

02:48on the change over PMK No. 141-PMK.010-2021.

02:55The tariff varies from 15% to 95%.

03:00For motor vehicles, the PPN BM object regulation is regulated in No. 15-PMK.03-2023

03:09on goods that are taxable other than motor vehicles

03:13that are subject to PPN BM and the rule of exception for PPN BM.

03:18The tax rate is between 20% to 75%.

03:23For goods that are subject to the PPN BM tax rate 20%

03:26among the groups of goods such as luxury houses, apartments, condominiums, townhouses, and the like

03:34with a selling price of 30 billion rupiah or more.

03:37Next, goods that are subject to PPN BM 40%

03:40such as air balloons and air balloons that can be driven and other air planes

03:46without moving forces.

03:48Also, groups of firearms and other firearms, except for the needs of the country,

03:54including air rifles.

03:57Goods that are subject to the PPN BM 50% rate among air planes

04:01except for the needs of the country or airline.

04:06Then, artillery weapons, revolvers, and pistols, except for the needs of the country.

04:12The next category is goods with a PPN BM rate of 75%.

04:17Consisting of groups of luxury ferries, ferries, excursion boats,

04:22especially those designed for the transportation of people.

04:25Then, all types of ferry boats, except for the needs of the country or public transportation.

04:31Next, yachts, except for the needs of the country, public transportation, or tourism business.

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