Analisis Dampak Kenaikan Tarif PPN 11% terhadap Pengusaha Kena Pajak pada Kantor Pelayanan Pajak Pratama Medan Polonia

Abstract

Tax revenues realize development in a country, the Value Added Tax policy for Taxpayers registered as Taxable Entrepreneurs is the most important aspect at this time, related to the decline in state tax revenues due to the Covid-19 pandemic, the issuance of new policies in business implemented by the government. The contents of the mandate of the Law on Harmonization of Tax Regulations contained in Law no. 7 of 2021, one of the contents of which stipulates an increase in the Value Added Tax (VAT) rate. This research aims to determine the impact of the 11% VAT increase on taxable entrepreneurs at Low Tax Office Of Medan Polonia, to find out the obstacles at Low Tax Office Of Medan Polonia in dealing with the impact of the 11% VAT increase as well as efforts to overcome these obstacles, and to see the level of development of Value Added Tax revenues (VAT) at Low Tax Office Of Medan Polonia before and after the implementation of the 11% VAT rate. This research uses qualitative research by applying descriptive methods to obtain overall information through data analysis. Aims to understand phenomena related to research participants' experiences, including behavior, attitudes, motivation, actions, etc., holistically. Describe it in words and language, in a specific context, using various natural techniques. The main feature of qualitative research is collecting data in the form of words and images, not numbers. The research results show that the realization of Value Added Tax revenues after the 11% VAT rate was set experienced an increase which affected VAT revenues every year. Before the new VAT rate was implemented, revenues decreased quite a bit in 2019-2020 due to the Covid-19 pandemic. Therefore, Low Tax Office Of Medan Polonia uses various methods to apply 11% VAT to Taxable Entrepreneurs