Relevansi Kebijakan Penghapusan PPnBM Dalam Peraturan Menteri Keuangan Nomor 106/PMK.010/2015 Terhadap Penjualan Tas Mewah Berbahan Kulit dan Kulit Tiruan Terkait Fungsi Regulerend dan Budgetair Pajak

ZULIANA RETNANINGSIH, Irine Handika Ikasari, S.H., LL.M.

2017 | Skripsi | S1 ILMU HUKUM

Penelitian ini bertujuan untuk mengetahui dan menganalisa kebijakan penghapusan PPnBM terhadap produk tasmewah dalam kurun waktu 2015-2016, ditinjau relevansinya dari fungsi regulerend dan budgetair pajak. Data dalam penelitian ini diperoleh melalui penelitian lapangan dan penelitian kepustakaan. Pengumpulan data dilakukan melalui wawancara dan studi literatur. Keseluruhan data dianalisis secara kualitatif dan disajikan dalam bentuk deskriptif. Kesesuaian kebijakan penghapusan PPnBM dengan fungsi regulerend pajak dapat dilihat berdasarkan tolak ukur relevansi penerapan kebijakan tersebut. Tujuan yang diharapkan pemerintah di antaranya, meningkatkan daya beli masyarakat karena penurunan harga tas mewah. Namun kenyataan di lapangan harga tas mewah tidak serta merta turun karena penghapusan PPnBM, selain itu beberapa responden pengguna tas mewah tidak terpengaruh karena adanya perubahan harga tas mewah yang menurun dengan harga tinggi hal ini sejalan dengan teori Veblen, untuk beberapa barang bila harga semakin mahal maka permintaan semakin tinggi. Tujuan lainnya yaitu mendorong pertumbuhan Industri dalam negeri. Di satu sisi dalam asumsi pendapatan nasional, impor adalah variabel pengurang pendapatan nasional. Pemerintah mengharapkan peningkatan kepatuhan pajak materiil pengusaha tas mewah sehinga mengurangi penghindaran pajak dan peredaran barang mewah illegal. Kebijakan tersebut juga bertujuan untuk mempermudah pemerintah dalam pengawasan pajak terkait impor tas. Penghapusan PPnBM menimbulkan penerimaan negara dari area PPnBM berkurang. Namun hal tersebut dapat diantisipasi dengan peningkatan pendapatan negara dari area PPh Pasal 22.

The research aimed to discover and analyze the policy of elimination of sales tax on luxurious bags during the 2015-2016 financial years, and to review its relevance to both the regulerend and budgetair forms of tax. The data used has been obtained through both field research (interviews) and a review of literature. The whole data set has been qualitatively analyzed and is presented in descriptive form. The Suitability of “PPnBM” elimination policies with regulerend function of taxes can be seen by the benchmark relevance of implementation of these policies. The purpose expected by the government is their purchasing power due to a decrease in the price of luxurious handbags. But the reality on the field is that the price of luxurious handbags does not directly go down because of the elimination of sales tax on luxurious bags, and that some user respondents of luxurious handbags are not affected by the changes in the price of luxurious handbags decreasing in high price which is in line with the theory of Veblen that for some items when the price gets more expensive, the demand gets higher as well. Another aim was to encourage the growth of domestic industry. Along with their luxurious imported handbags contrary to the increasing imports of luxurious bags in circulation. In addition, the assumption of national income is a variable import national income deduction. The government expects the increase in tax compliance of luxurious bag so that employers materially reduce tax evasion and illegal distribution of luxurious goods. The policy also aims to facilitate the supervision of the government in import-related taxes bag. Elimination of sales tax on luxurious goods raises state revenue from sales tax on luxury area reduced. However, it can be anticipated by an increase in state revenues from the area of Income Tax Article 22.

Kata Kunci : Penghapusan PPnBM Tas Mewah , Fungsi Regulerend, dan Fungsi Budgetair