ANALYSIS OF THE EFFECT OF VALUE-ADDED TAX IMPLEMENTATION ON TAX REVENUE AT KPP PRATAMA KEDIRI

Hella Laras Tika; Srikalimah Srikalimah; Imarotus  Suaidah

doi:10.62207/07q2k812

Authors

Hella Laras Tika Universitas Islam Kadiri, Kediri, East Java, Indonesia Author
Srikalimah Srikalimah Universitas Islam Kadiri, Kediri, East Java, Indonesia Author
Imarotus Suaidah Universitas Islam Kadiri, Kediri, East Java, Indonesia Author

DOI:

https://doi.org/10.62207/07q2k812

Keywords:

VAT, Tax Revenue, Taxable Person for VAT Purposes Compliance, VAT Rate, Inflation

Abstract

This study analyzes the impact of the implementation of Value Added Tax (VAT) on tax revenue at the Pratama Tax Office in Kediri. The method used is descriptive qualitative, employing document analysis and interviews with entrepreneurs, consultants, and tax officers. The results indicate that the implementation of VAT significantly contributes to tax revenue, but varying levels of understanding among Taxable Entrepreneurs (PKP) pose major challenges. The increase in the VAT rate from 10% to 12% has the potential to reduce purchasing power, especially among low-income groups. This study is consistent with previous findings that indicate an increase in VAT rates can enhance state revenue but may also risk decreasing consumption. It is recommended that the Pratama Tax Office in Kediri enhance tax education programs and enforce stricter compliance monitoring to raise PKP awareness. Thus, it is hoped that VAT revenue can be optimized and support sustainable economic growth.

References

Aisyah Aulia, Siti Maisaroh, Assyfa Futri Ananta, and Wahjoe Pangestoeti. 2025. “Dampak Kenaikan PPN 12% Terhadap Pendapatan Negara Dan Kesejahteraan Masyarakat.” Amandemen: Jurnal Ilmu Pertahanan, Politik Dan Hukum Indonesia 2(1):192–201. doi: 10.62383/amandemen.v2i1.773.

Fathiya Syahidah Nasution, Dian Zahra Syahfitri Lubis, Hikmah Indri Yani Harahap, and Dini Vientiany. 2024. “Pentingnya Pengetahaun Perpajakan Dan Kesadaran Masyarakat Dalam Membayar Pajak Guna Membantu Kestabilan Ekonomi Di Indonesia.” Jurnal Ilmiah Ekonomi, Akuntansi, Dan Pajak 1(2):327–36. doi: 10.61132/jieap.v1i2.237.

Indriyani, Elsa Kusuma, and Ihmada Khoiri Furqon. 2021. “Analisis Penerapan Pajak Pertambahan Nilai (PPN) Atas Transaksi E-Commerce Pada Platform Marketplace PT. Bukalapak.” ASSET: Jurnal Manajemen Dan Bisnis 4(1). doi: 10.24269/asset.v4i1.3326.

Mokoagow, Selviani, Grace Nangoy, and Jessy D. L. Warongan. 2021. “Analisis Kepatuhan Pengusaha Kena Pajak (PKP) Dalam Melaksanakan Kewajiban Perpajakan Berdasarkan Modernisasi Sistem Administrasi Perpajakan Pada Sektor Pajak Pertambahan Nilai (PPN) Di Manado.” Jurnal Riset Akuntansi Dan Auditing Goodwill 12(1):38–50.

Putri, Irma Mega. 2024. “Kenaikan Ppn 12% Dan Dampaknya Terhadap Eknomi.” Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) 8(2):934–44. doi: 10.31955/mea.v8i2.4077.

Undang-Undang Nomor 16 Tahun 2009 tentang Perubahan Keempat atas Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan.

Susanto, Zulkifli Rahman, and Novi Khoiriawati. 2022. “Faktor-Faktor Yang Mempengaruhi Penerimaan Pajak Pertambahan Nilai Di Kantor Pelayanan Pajak Pratama Tulungagung.” Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan 3(1):8. doi: 10.35314/iakp.v3i1.2393.

Widyati, Eni, Mokhtar Sayyid, and Rina Sulistyowati. 2020. “Analisis Penerimaan Pajak Pertambahan Nilai (PPN) Di Kantor Pelayanan Pajak (KPP) Pratama Lamongan (Tahun 2016-2018).” MELATI (Media Komunikasi Ilmu Ekonomi) 35:81–89.

Yani, Rindy Endry, Eliata Simandalahi, and Armin Rahmansyah Nasution. 2024. “Pengaruh PPN (Pajak Pertambahan Nilai) Terhadap Pendapatan Nasional.” Eksis: Jurnal Ilmiah Ekonomi Dan Bisnis 15(1):30. doi: 10.33087/eksis.v15i1.424.