Analisis Kebijakan Kenaikan Tarif Pajak Pertambahan Nilai (PPN) terhadap Daya Beli Masyarakat dan Stabilitas Perekonomian Indonesia

Abstract

Value Added Tax (VAT) is a tax imposed on transactions of goods and services and serves as an important source of state revenue. Through the Tax Regulation Harmonization Law (UU HPP), the Indonesian government increased the VAT rate from 10% to 11% and planned a further increase to 12% as an effort to support national economic recovery and strengthen the State Budget (APBN). This study aims to analyze the impact of the VAT rate increase on society, business actors, and the Indonesian economy.This research uses a descriptive qualitative method with a literature study approach. The results show that the increase in VAT rates provides benefits in the form of higher state revenue that can be used to support development and government programs. However, the policy also creates negative impacts, such as rising prices of goods and services, declining public purchasing power, changes in consumption patterns, and increasing burdens on business actors, especially MSMEs. In addition, the VAT increase also affects inflation and national economic growth. To reduce the impact on lower-income communities, the government provides VAT exemptions for several basic necessities and certain services.