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"[ABSTRAKKebijakan Pajak Pertambahan Nilai (PPN) atas barang hasil pertanian telah mengalami pergeseran, dari yang semula tidak dikenakan PPN menjadi dikenakan PPN. Penelitian ini menggunakan metode kualitatif diskriptif bertujuan untuk mengevaluasi kebijakan PPN atas barang hasil pertanian, menganalisis implikasi perubahan kebijakan PPN berdasarkan asas revenue productivity, dan menganalisis pertimbangan kebijakan barang hasil pertanian menjadi barang kena pajak (BKP) atau non BKP. Hasil penelitian menunjukkan bahwa perubahan kebijakan atas barang hasil pertanian menjadi dikenakan PPN, telah sesuai dengan legal character PPN yaitu general, namun karena sektor pertanian termasuk dalam kategori hard to tax maka perlu adanya desain kebijakan khusus atas Pajak Masukannya dikarenakan implikasi dari perubahan kebijakan tersebut, petani dan pengusaha barang pertanian harus menanggung biaya administrasi, daya saing menurun dan terganggunya cash flow. Hasil analisis prinsip revenue productivity, menunjukkan bahwa terdapat kenaikan penerimaan pajak akibat perubahan kebijakan PPN atas barang hasil pertanian. Sementara berdasarkan hasil penelitian juga diperoleh data bahwa 30 negara memberikan fasilitas khusus berupa zero rated, exemption atau reduced rate terhadap barang hasil pertanian yang dapat menjadi pilihan kebijakan.

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ABSTRACTThe Value Added Tax (VAT) Policy on agricultural products has shifted agricultural products from non-taxable to taxable goods. This study applies descriptive-qualitative method in order to, evaluate the appropriateness the VAT Policy on agricultural products, analyse the implication of the VAT Policy on national tax revenue using revenue-productivity principle and analyse government?s consideration in determining agricultural products as either taxable (BKP) or non-taxable goods (non-BKP). The result shows that the new Value Added Tax (VAT) Policy on agricultural products has been on the right path in accordance with the legal character of VAT, general. However, as the agricultural sector is hard to tax, a certain policy is required in stipulating VAT-in crediting mechanism. In fact, this new policy has lowered local farmers and entrepreneurs? competitiveness and significantly disrupted their cash flow. The result of revenue- productivity analysis shows that the new VAT Policy increases national tax revenue. Eventually, data obtained reveals that 30 nations offer VAT facilities on agricultural products such as zero-rate, exemption or reduced-rate policy; these could be solution to this problem., The Value Added Tax (VAT) Policy on agricultural products has shifted agricultural products from non-taxable to taxable goods. This study applies descriptive-qualitative method in order to, evaluate the appropriateness the VAT Policy on agricultural products, analyse the implication of the VAT Policy on national tax revenue using revenue-productivity principle and analyse government’s consideration in determining agricultural products as either taxable (BKP) or non-taxable goods (non-BKP). The result shows that the new Value Added Tax (VAT) Policy on agricultural products has been on the right path in accordance with the legal character of VAT, general. However, as the agricultural sector is hard to tax, a certain policy is required in stipulating VAT-in crediting mechanism. In fact, this new policy has lowered local farmers and entrepreneurs’ competitiveness and significantly disrupted their cash flow. The result of revenue- productivity analysis shows that the new VAT Policy increases national tax revenue. Eventually, data obtained reveals that 30 nations offer VAT facilities on agricultural products such as zero-rate, exemption or reduced-rate policy; these could be solution to this problem.]"

"ABSTRAKPenelitian ini membahas mengenai dualisme perlakuan PPN atas Penyerahanbuah-buahan pasca putusan MA pada PT. ABC. Penyerahan buah-buahan segarmemiliki dua jenis perlakuan, yaitu bukan merupakan barang kena pajak danbarang kena pajak yang dibebaskan PPN. Tujuan dari penelitian ini adalahmendeskripsikan kebijakan dualisme perlakuan PPN atas penyerahan buahbuahanpasca Putusan Mahkamah Agung RI tentang Barang Hasil Pertanian diPT. ABC serta mendeskripsikan implikasi dualisme perlakuan PPN terhadap costof taxation yang ditimbulkan dari sisi Fiskus dan dari sisi Wajib Pajak.Pendekatan Penelitian yang digunakan adalah pendekatan kualitatif. Hasilpenelitian yang diperoleh adalah pada transaksi penyerahan barang kena pajaktertentu yang dibebaskan Pajak Pertambahan Nilai, akan menimbulkan biaya yanglebih besar untuk memenuhi kewajiban perpajakannya bagi PKP bersangkutan.Biaya dapat berupa biaya mengurus pelaporan pajak, biaya administrasi, biayamembuat faktur pajak serta menghadapi pemeriksaan pajak.

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ABSTRACTThis research discuss regarding the dualism of VAT treatment on the supply offresh fruits after Supreme Court Decision. The supply of fresh fruits have twotypes of treatment, which is not a taxable goods and taxable goods with VATexempt. Purpose of this research to describe the dualism policy VAT treatment onthe supply of the fruits after the Supreme Court decision on VAT on GoodsAgricultural Products in PT.ABC and to describe the implications of the dualismVAT treatment of the cost of taxation incurred from the tax authorities and thetaxpayer on supply the fruits. The research approach is qualitative approach. Thenthe finding of the research is obtained the supply of taxable goods with VATexempt, will lead to greater costs to meet their tax obligation. Costs consists ofthe cost for the tax reporting, administrative costs, the cost of making a taxinvoice and facing tax audit."