Tok! MK Tolak Uji Materi Kenaikan PPN. Pemerintah Boleh Naikkan PPN 15% | iNews Terkini (15/08)

Mahkamah Konstitusi (MK) dalam Putusan Nomor 11/PUU-XXIII/2025 menyatakan menolak permohonan pengujian materiil Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (UU HPP), pada Kamis (14/8/2025). Pengenaan tarif PPN dari 5% hingga 15%, sebagaimana diatur dalam ketentuan pasal tersebut merupakan kebijakan fiskal yang fleksibel yang memungkinkan Pemerintah untuk menyesuaikan tarif tersebut berdasarkan kondisi ekonomi nasional dan kebutuhan fiskal negara sepanjang tetap mempertimbangkan kondisi sosial-ekonomi masyarakat. Sementara itu, mengenai penetapan tarif PPN dalam rentang paling rendah 5% hingga 15% yang diatur dengan Peraturan Pemerintah, hanya dapat ditentukan oleh pemerintah setelah disampaikan kepada DPR RI untuk dibahas dan disepakati dalam penyusunan RAPBN.

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