Headline: Qris Pajak: DJP Clarifies PPN Increase, Experts Weigh In
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The Directorate General of Taxes (DJP), Ministry of Finance, has affirmed that the increasing Value Added Tax (PPN) on Quick Response Code Indonesian Standard (QRIS) services falls on the shoulders of the sellers. Direktorat Penyuluhan, Pelayanan, dan Hubungan Masyarakat DJP Dwi Astuti confirmed that QRIS indeed falls under the digital transaction services subject to PPN. However, the PPN rate is mutually agreed upon by the service providers and the merchants.
"To clarify any doubts about these e-transactions, what’s taxed is the service, not the QRIS transaction itself," Dwi stated at the Directorate General of Taxes office in South Jakarta on Monday, December 23, 2024. "Using QRIS is the same as using cash."
Similar rules apply to other digital transaction services such as e-money and e-wallets. Dwi noted that the service fees already include PPN, with the amount determined between the provider and the e-money or e-wallet company.
Starting January 2025, the service fee for loading e-wallets or ‘top up’ transactions will increase by 1%, effectively raising the PPN rate from the current 11% to 12%. For instance, a Rp 1,500 e-money transaction with the current 11% PPN incurs an additional Rp 165 in taxes. With the rate increase, the additional tax would rise to Rp 180.
The DJP anticipates that this 1% PPN increase will not significantly impact prices of goods and services, with the government estimating a mere 0.9% increase in prices.
However, not everyone agrees with this assessment. Media Wahyudi Askar, Director of Kebijakan Publik at the Center for Economic and Legal Studies (Celios), disputes the government’s calculations. He argues that the government’s method overlooks the cumulative effect, where changes in PPN also alter the pricing components of goods and services throughout the supply chain and production process.
Askar predicts that the QRIS services will also be affected. "Even though it’s charged to the merchant, it’s integrated into the price that consumers eventually pay. So, even if the Merchant Discount Rate (MDR) for QRIS transactions is 0.3%, the price of the service still goes up, making the final price higher," Askar explained to Tempo on Tuesday, December 23, 2024.
While the growth of digital services has been robust, Askar worries that this PPN increase could hinder that growth as consumers opt for cash transactions to avoid additional costs. "Even a small saving of a few hundred rupiah per transaction can add up," he said.
Meanwhile, Airlangga, a prominent economist, has a different take on the issue in his article "Airlangga: QRIS Not Subject to 12% PPN," available on Tempo’s economy page.
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