IMPLEMENTASI KENAIKAN TARIF PPN PASCA UU NO 7 TAHUN 2021 PADA PENGUSAHA KENA PAJAK DI SURABAYA

Abstract

Value Added Tax is a tax that is given and paid for sales of taxable goods and services. The government officially raised its tariff from 10% up to 11% on April the first, 2022. This rule was taken from Laws number 7, 2021 about the Harmonization of Tax Rules. Therefore, this research aimed to find out how business people in taxable goods in Surabaya adapted by implementing the raise 11%, which assumed would raise its sales price and lower the consumers buying interest after the implementation of Laws number 7, 2021. The research was descriptive-qualitative with interviews, observations, and documentation as the instruments in the data collection technique. The title’s research was the implementation of tariff raise of value added tax, laws number 7, 2021 for bussines peopleof taxable goods in surabaya. Besides, it aimed to find out the implementation of tariff raise, also to find out some obstacles which were faced during the implementation. The result showed that after the policy was implemented, there were changes in the buying interest which decreased more since then. This affected the raise of the sales price and the need for strategies that were made to overcome the tax raise.