{"id":6084,"date":"2023-04-27T11:11:00","date_gmt":"2023-04-27T04:11:00","guid":{"rendered":"https:\/\/businessupdate.id\/?p=6084"},"modified":"2023-04-27T07:59:57","modified_gmt":"2023-04-27T00:59:57","slug":"mulai-mei-2023-pembelian-barang-agunan-kena-ppn-11","status":"publish","type":"post","link":"https:\/\/businessupdate.id\/?p=6084","title":{"rendered":"Mulai Mei 2023 Pembelian Barang Agunan Kena PPN 1,1%"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>BusinessUpdate &#8211;<\/strong> Pemerintah, melalui Kementerian Keuangan, akan mengenakan Pajak Pertambahan Nilai (PPN) sebesar 1,1% untuk pembelian barang agunan mulai 1 Mei 2023.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ketentuan itu tertuang dalam Peraturan Menteri Keuangan (PMK) No. 41\/2023 tentang PPN atas Penyerahan Agunan yang Diambil Alih oleh Kreditur kepada Pembeli Agunan yang diteken Menteri Keuangan Sri Mulyani pada 13 April 2023.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pokok dalam peraturan ini, di antaranya, terkait dengan besaran tertentu PPN, saat terutang, tata cara pemungutan, penyetoran, pelaporan, serta terkait dengan pengkreditan pajak masukannya.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Direktur Penyuluhan, Pelayanan, dan Hubungan Masyarakat Ditjen Pajak Dwi Astuti mengatakan subjek pajak pemungut dalam transaksi ini merupakan kreditur, dengan objek berupa Penjualan Agunan Yang Diambil Alih (AYDA) oleh kreditur kepada pembeli agunan.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201cJumlah PPN yang dipungut, dihitung dengan menggunakan besaran tertentu sebesar 10% dari tarif PPN [1,1 persen] dikali harga jual agunan,\u201d jelas Dwi, dikutip Rabu (26\/4\/2023).&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Oleh karena itu, lembaga keuangan tidak dapat mengkreditkan pajak masukan atas pengenaan PPN tersebut. Untuk saat terutangnya adalah saat pembayaran diterima oleh lembaga keuangan, sehingga hal itu diklaim tidak akan membebani <em>cash flow <\/em>kreditur.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dwi melanjutkan, dalam melakukan pemungutan PPN, lembaga keuangan atau kreditur dapat menggunakan dokumen tertentu yang disamakan dengan faktur pajak. Ketentuan tersebut mulai berlaku sejak 1 Mei 2023.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Menurut Ditjen Pajak, penyerahan agunan yang diambil alih oleh kreditur kepada pembeli agunan termasuk dalam pengertian penyerahan Barang Kena Pajak (BKP) yang dikenakan PPN.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Hal itu sebelumnya telah diatur secara jelas dalam Pasal 10 Peraturan Pemerintah No. 44\/2022 tentang Penerapan terhadap PPN dan PPnBM, yang juga mengamanahkan pengaturan lebih lanjut dalam PMK mengenai tata cara pemungutan PPN. (pa\/jh)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>BusinessUpdate &#8211; Pemerintah, melalui Kementerian Keuangan, akan mengenakan Pajak Pertambahan Nilai (PPN) sebesar 1,1% untuk pembelian barang agunan mulai 1 Mei 2023.&nbsp; Ketentuan itu tertuang dalam Peraturan Menteri Keuangan (PMK) No. 41\/2023 tentang PPN atas Penyerahan Agunan yang Diambil Alih oleh Kreditur kepada Pembeli Agunan yang diteken Menteri Keuangan Sri Mulyani pada 13 April 2023.&nbsp; [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":6085,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[46],"tags":[3499,426,1077,377,790,745,586,3498,1075],"class_list":["post-6084","post","type-post","status-publish","format-standard","has-post-thumbnail","category-economic","tag-agunan","tag-bank","tag-barang","tag-keuangan","tag-lembaga","tag-nilai","tag-pajak","tag-pertambahan","tag-ppn"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.5.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Mulai Mei 2023 Pembelian Barang Agunan Kena PPN 1,1% - Businessupdate.id<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/businessupdate.id\/?p=6084\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mulai Mei 2023 Pembelian Barang Agunan Kena PPN 1,1% - Businessupdate.id\" \/>\n<meta property=\"og:description\" content=\"BusinessUpdate &#8211; Pemerintah, melalui Kementerian Keuangan, akan mengenakan Pajak Pertambahan Nilai (PPN) sebesar 1,1% untuk pembelian barang agunan mulai 1 Mei 2023.&nbsp; Ketentuan itu tertuang dalam Peraturan Menteri Keuangan (PMK) No. 41\/2023 tentang PPN atas Penyerahan Agunan yang Diambil Alih oleh Kreditur kepada Pembeli Agunan yang diteken Menteri Keuangan Sri Mulyani pada 13 April 2023.&nbsp; [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/businessupdate.id\/?p=6084\" \/>\n<meta property=\"og:site_name\" content=\"Businessupdate.id\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/profile.php?id=100088795961927\" \/>\n<meta property=\"article:published_time\" content=\"2023-04-27T04:11:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-04-27T00:59:57+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/businessupdate.id\/wp-content\/uploads\/2023\/04\/pajak.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1475\" \/>\n\t<meta property=\"og:image:height\" content=\"823\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Premieri A\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@EnterpriseMse\" \/>\n<meta name=\"twitter:site\" content=\"@EnterpriseMse\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Premieri A\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/businessupdate.id\/?p=6084\",\"url\":\"https:\/\/businessupdate.id\/?p=6084\",\"name\":\"Mulai Mei 2023 Pembelian Barang Agunan Kena PPN 1,1% - Businessupdate.id\",\"isPartOf\":{\"@id\":\"https:\/\/businessupdate.id\/#website\"},\"datePublished\":\"2023-04-27T04:11:00+00:00\",\"dateModified\":\"2023-04-27T00:59:57+00:00\",\"author\":{\"@id\":\"https:\/\/businessupdate.id\/#\/schema\/person\/39a407b879699c9dfc68b893045cd07e\"},\"breadcrumb\":{\"@id\":\"https:\/\/businessupdate.id\/?p=6084#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/businessupdate.id\/?p=6084\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/businessupdate.id\/?p=6084#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/businessupdate.id\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Mulai Mei 2023 Pembelian Barang Agunan Kena PPN 1,1%\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/businessupdate.id\/#website\",\"url\":\"https:\/\/businessupdate.id\/\",\"name\":\"Businessupdate.id\",\"description\":\" \",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/businessupdate.id\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/businessupdate.id\/#\/schema\/person\/39a407b879699c9dfc68b893045cd07e\",\"name\":\"Premieri A\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/businessupdate.id\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/6ef707773e9166331976e40c3975862c82a2bdf65aa2185282dd7c4be2a1c87e?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/6ef707773e9166331976e40c3975862c82a2bdf65aa2185282dd7c4be2a1c87e?s=96&d=mm&r=g\",\"caption\":\"Premieri A\"},\"sameAs\":[\"http:\/\/businessupdate.id\"],\"url\":\"https:\/\/businessupdate.id\/?author=5\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Mulai Mei 2023 Pembelian Barang Agunan Kena PPN 1,1% - Businessupdate.id","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/businessupdate.id\/?p=6084","og_locale":"en_US","og_type":"article","og_title":"Mulai Mei 2023 Pembelian Barang Agunan Kena PPN 1,1% - Businessupdate.id","og_description":"BusinessUpdate &#8211; 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