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Pemerintah Bebaskan Barang Kebutuhan Pokok Ini Dari Pajak Pertambahan Nilai

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KESBANG.COM – Dengan pertimbangan untuk lebih memberikan kepastian hukum mengenai jenis-jenis barang kebutuhan pokok yang sangat dibutuhkan rakyat banyak yang tidak dikenakan Pajak Pertambahan Nilai (PPN), dan menyelaraskan dengan Putusan Mahkamah Konstitusi Nomor: 39/PUU-XIV/2016, pada 15 Agustus 2017, Menteri Keuangan Sri Mulyani Indrawati telah menandatangani Peraturan Menteri Keuangan (PMK) Nomor: 116/PMK.010/2017 tentang Barang Kebutuhan Pokok Yang Tidak Dikenai Pajak Pertambahan Nilai (PPN).

Menurut PMK ini, barang kebutuhan pokok yang sangat dibutuhkan oleh rakyat banyak merupakan barang yang menyangkut hajat hidup orang banyak dengan skala pemenuhan kebutuhan yang tinggi, serta menjadi faktor pendukung kesejahteraan masyarakat.

Barang dimaksud berupa: a. Beras dan gabah; b. Jagung; c. Sagu; d. Kedelai; e. Garang konsumsi; f. Daging; g. Telur; h. Susu; i. Buah-buahan; j. Sayur-sayuran; k. Ubi-ubianl l. Bumbu-bumbuan; dan m. Gula konsumsi.

Dalam lampiran PMK itu disebutkan jenis barang kebutuhan pokok beserta kriterianya yang dibebaskan dari PPN, misalnya: a. Beras dan gabah berkulit, dikuliti, setengah giling atau digiling seluruhnya, disosoh atau dikilapkan maupun tidak, pecah, menir, selain yang cocok untuk disemai.

Sedangkan b. Jagung telah dikupas maupun belum, termasuk pipilan, pecah, menir, tidak termasuk bibit; c. Sagu dengan kriteria empulur sagu (sari sagu), tepung, tepung kasar, dan bubuk; d. Kedelai berkulit, utuh dan pecah, selain benih.

Adapun e. Garam konsumsi beryodium maupun tidak (termasuk garam meja dan garam didenaturasi/ untuk konsumsi kebutuhan pokok masyarakat); f. Daging dengan kriteria daging segar dari hewan ternak dan unggas atau tanpa tulang yang tanpa diolah, baik yang didinginkan, dibekukan, digarami, dikapur, diasamkan, atau diawerkan dengan cara lain.

Untuk g. Telur dengan kriteria tidak diolah, termasuk telur yang dibersihkan, diasinkan atau diawetkan dengan cara lain, tidak termasuk bibit; h. Susu, yaitu susu perah baik yang telah melalui proses didinginkan maupun dipanaskan (pasteurisasi), tidak mengandung tambahan gula atau bahan lainnya; i. Buah-buahan, yaitu buah-buahan segar yang dipetik, baik yang telah melalui proses dicuci, disortasi, dikupas, dipotong, diiris, digrading, selain yang dikeringkan.

Sedang j. Sayur-sayuran, adalah sayuran segar yang dipetik, dicuci, ditiriskan, dan/atau disimpan pada suhu rendah atau dibekukan, termasuk sayuran segar yang dicacah; k. Ubi-ubian, yaitu ubi segar, baik yang telah melalui proses dicuci, disortasi, dikupas, dipotong, diiris, digrading; l. Bumbu-bumbuan, yaitu segar, dikeringkan tetapi tidak dihancurkan atau ditumbuk; dan m. Gula konsumsi, yaitu gula putih kristal asal tebu untuk konsumsi tanpa tambahan bahan perasa atau pewarna.

“Peraturan Menteri ini berlaku setelah 30 (tiga puluh) hari terhitung sejak tanggal diundangkan,” bunyi Pasal 4 Peraturan Menteri Keuangan Nomor:  116/PMK.010/2017, yang telah diundangkan oleh Dirjen Perundang-undangan Kementerian Hukum dan HAM Widodo Ekatjahjana. (Setkab.go.id)

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