Dampak Kenaikan PPN 11% terhadap Pengusaha Kena Pajak (PKP) Di KPP Pratama Lubuk Pakam

Abstract

The Government of Indonesia through Law Number 7 of 2021 concerning Harmonization of Tax Regulations or HPP Law Chapter IV Article 7 paragraph (1) concerning VAT, has set the VAT rate from 10% to 11% since April 1, 2022 as an effort to increase state revenue and strengthen the tax foundation. Value Added Tax (VAT) is a tax imposed on goods and services traded in Indonesia. Taxable entrepreneurs are taxpayers and must report their income and pay taxes to the competent authorities, such as the Directorate General of Taxes in Indonesia. This study aims to find out how the number of registered PKP compares before and after the 11% VAT increase. Knowing Taxpayers in registering as PKP before and after the 11% VAT increase. Knowing Taxable Entrepreneurs in reporting VAT Period Tax Returns before and after the 11% VAT rate increase at KPP Pratama Lubuk Pakam. The analysis method uses qualitative descriptive methods, a research method that utilizes qualitative data and is described descriptively. Qualitative descriptive method which is a research method that utilizes qualitative data and is described descriptively. This type of qualitative descriptive data analysis is often used to analyze events, phenomena, or conditions socially. The results of the study know how the number of Taxable Entrepreneurs before and after the 1% VAT Increase, how WPs register themselves as PKP, and how PKP reports VAT Period Tax Returns before and after the 11% VAT increase.