Evaluasi Kebijakan Pengenaan Pajak Pertambahan Nilai atas Konsentrat Ruminansia (Studi Kasus pada PT. Sadewa Animal Feed di Kabupaten Tulungagung, Jawa Timur)

Authors

  • Saifulloh Puspa Yuda Institut Ilmu Sosial dan Manajemen STIAMI, Jakarta
  • Yulianto Institut Ilmu Sosial dan Manajemen STIAMI, Jakarta

Abstract

Penelitian ini bertujuan mengevaluasi kebijakan pengenaan Pajak Pertambahan Nilai (PPN) atas konsentrat ruminansia yang menimbulkan multitafsir antara fiskus dan pengusaha kena pajak (PKP). Kasus penelitian difokuskan pada PT. Sadewa Animal Feed di Kabupaten Tulungagung. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Hasil penelitian menunjukkan bahwa terdapat ketidakjelasan dalam implementasi kebijakan PPN atas konsentrat ruminansia. Fiskus menilai konsentrat terutang PPN karena adanya proses produksi dan penggunaan bahan tambahan non-strategis (seperti multivitamin dan mineral), sedangkan PKP berpendapat konsentrat tetap termasuk barang strategis yang dibebaskan dari PPN. Multitafsir ini berdampak pada ketidakpastian hukum, harga produk, serta daya saing usaha. Solusi yang diusulkan adalah kewajiban customer membuat pernyataan penggunaan produk untuk pakan ternak, sehingga PKP dapat menerbitkan faktur pajak dengan kode 08 (tarif 0%). Temuan penelitian menegaskan perlunya kejelasan regulasi agar asas kepastian hukum dan netralitas pajak dapat ditegakkan.

 

Kata Kunci: Pajak Pertambahan Nilai; Kebijakan Pajak; Konsentrat Ruminansia; Evaluasi Kebijakan

Downloads

Published

2026-04-14

Issue

Vol. 7 No. 2: April 2026

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License. 

Copyright Notice

Please find the rights and licenses in Neraca : Jurnal Akuntansi Terapan, spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Jurnal Akuntansi Terapan permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Neraca : Jurnal Akuntansi Terapan on distributing works in the journal and other media of publications.

Co-Authorship

If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Neraca : Jurnal Akuntansi Terapan will not be held liable for anything that may arise due to the author(s) internal dispute. Neraca : Jurnal Akuntansi Terapan will only communicate with the corresponding author.

Miscellaneous

Neraca : Jurnal Akuntansi Terapan will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Neraca : Jurnal Akuntansi Terapan editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.

Every accepted manuscript should be accompanied by "Copyright Transfer Agreement" prior to the article publication.