ANALISIS FASILITAS PAJAK PERTAMBAHAN NILAI DIBEBASKAN (STUDI KASUS BIAYA JASA PENGELOLAAN SUMBER DAYA AIR)
DOI:
https://doi.org/10.61261/taxpedia.v2i2.56Keywords:
Fasilitas PPN, PPN Dibebaskan, Air Bersih, Ottawa FrameworkAbstract
Deprivatisasi sektor layanan publik, termasuk industri pengelolaan air bersih, terjadi di berbagai negara. Pengelolaan air bersih di Indonesia dilakukan oleh Perusahaan Daerah yang tergabung dalam Persatuan Perusahaan Air Minum Seluruh Indonesia (Perpamsi). Salah satu masalah yang mengganjal bagi Perpamsi dalam penyediaan air bersih bagi publik adalah tingginya beban pajak, yaitu Biaya Jasa Pengelolaan Sumber Daya Air (BJPSDA), Pajak Air Permukaan dan Pajak Pertambahan Nilai (PPN). Bahkan terdapat pengenaan PPN atas BJPSDA, sehingga mereka mengusulkan diberikannya fasilitas PPN dibebaskan atas jenis jasa ini. Penelitian ini bertujuan untuk melakukan analisis pemberian fasilitas PPN dibebaskan atas BJPSDA. Penelitian dilaksanakan dengan metode kualitatif yang bersifat explanatory study. Metode penelitian menggunakan prinsip pengenaan PPN berdasarkan Ottawa Framework sebagaimana direkomendasikan oleh Organisation for Economic Cooperation and Development (OECD). Pemberian fasilitas PPN harus memenuhi prinsip umum : netralitas, efisiensi, efektifitas dan keadilan, kepastian dan, kesederhanaan serta fleksibilitas. Hasil penelitian membuktikan bahwa kebijakan PPN dibebaskan atas BJPSDA berpotensi melanggar prinsip netralitas, efisiensi, efektifitas dan kepastian, dan kesederhanaan. Sementara itu prinsip kepastian dan keadilan, serta fleksibilitas dapat terpenuhi.
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