{"id":4135,"date":"2025-03-06T15:00:23","date_gmt":"2025-03-06T08:00:23","guid":{"rendered":"https:\/\/hng.co.id\/?p=4135"},"modified":"2025-02-25T23:10:52","modified_gmt":"2025-02-25T16:10:52","slug":"terbitnya-pmk-11-2025-beri-kepastian-tarif-ppn-untuk-jasa-freight-forwarding","status":"publish","type":"post","link":"https:\/\/hng.co.id\/id\/terbitnya-pmk-11-2025-beri-kepastian-tarif-ppn-untuk-jasa-freight-forwarding\/","title":{"rendered":"Terbitnya PMK 11\/2025, Beri Kepastian Tarif PPN Untuk Jasa Freight Forwarding"},"content":{"rendered":"<p>Penulis: <span style=\"color: #000080;\">Kurnia Sari<\/span><\/p>\n<hr \/>\n<p><span style=\"font-weight: 400;\">JAKARTA, HnG Insight &#8211; Per 1 Januari 2025, Pemerintah Indonesia melalui Kementerian Keuangan resmi menerbitkan PMK 131\/2024 untuk menaikkan tarif PPN semula 11% menjadi 12%. Secara umum, kenaikan tarif PPN ini dimaksudkan untuk barang yang tergolong mewah.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dalam Pasal 4 ayat (1) PMK 131\/2024 juga disebutkan bahwa penyerahan barang kena pajak (BKP) dan\/atau jasa kena pajak (JKP) yang menggunakan DPP nilai lain dan\/atau besaran tertentu tetap mengacu pada peraturan perundang-undangan masing-masing yang berlaku.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u201cPKP yang memungut, menghitung, dan menyetorkan Pajak Pertambahan Nilai yang terutang atas penyerahan BKP dan\/atau JKP dengan: a. menggunakan DPP berupa nilai, [&#8230;]; dan b. besaran tertentu, [&#8230;], dikecualikan dari ketentuan sebagaimana dimaksud dalam Pasal 2 dan Pasal 3,\u201d bunyi penggalan Pasal 4 ayat (1) PMK-131\/2024, dikutip Minggu (23\/02\/2025).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Namun, aturan ini sempat membingungkan para PKP, khususnya yang bergerak di bidang jasa freight forwarding. Banyak yang mempertanyakan apakah tarif yang digunakan adalah 1,1% atau 1,2%.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Barulah pada 4 Februari 2025, pemerintah menerbitkan PMK 11\/2025 yang memberi kepastian bahwa tarif PPN untuk jasa freight forwarding tetap sebesar 1,1%.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tarif tersebut merupakan besaran tertentu yang dihitung berdasarkan perkalian 10% dikali 11\/12 dari 12%, sebagaimana diatur dalam Pasal 17 PMK 11\/2025 yang mengubah ketentuan Pasal 3 PMK 71\/2022.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u201cBesaran tertentu sebagaimana dimaksud dalam Pasal 2 ayat (1) atas penyerahan JKP tertentu sebagaimana dimaksud dalam Pasal 2 ayat (2), [&#8230;] huruf c, yaitu sebesar 10% dikali 11\/12 dari tarif PPN sebagaimana diatur dalam Pasal 7 ayat (1) huruf b UU PPN dikalikan dengan jumlah yang ditagih atau jumlah yang seharusnya ditagih,\u201d bunyi penggalan Pasal 17 PMK 11\/2025.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Jika suatu PKP telah menerbitkan faktur pajak dengan tarif 1,2%, maka PKP tersebut dapat melakukan penggantian faktur pajak dengan tarif 1,1% menggunakan kode faktur 051 melalui website https:\/\/coretaxdjp.pajak.go.id.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><strong>Cek berita dan artikel lainnya di <a href=\"https:\/\/hng.co.id\/id\/article\/\">sini\u00a0<\/a><\/strong><\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Penulis: Kurnia Sari JAKARTA, HnG Insight &#8211; Per 1 Januari 2025, Pemerintah Indonesia melalui Kementerian Keuangan resmi menerbitkan PMK 131\/2024 untuk menaikkan tarif PPN semula 11% menjadi 12%. Secara umum, kenaikan tarif PPN ini dimaksudkan untuk barang yang tergolong mewah. Dalam Pasal 4 ayat (1) PMK 131\/2024 juga disebutkan bahwa penyerahan barang kena pajak (BKP) [&hellip;]<\/p>","protected":false},"author":1,"featured_media":4136,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11,1],"tags":[374,543,666,664,665],"class_list":["post-4135","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal","category-tax","tag-faktur-pajak","tag-kenaikan-ppn","tag-pmk-11-2025","tag-pmk-131-2024","tag-tarif-freight-forwarding"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Terbitnya PMK 11\/2025, Beri Kepastian Tarif PPN Untuk Jasa Freight Forwarding - HnG Consulting | Tax Consultant<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hng.co.id\/id\/terbitnya-pmk-11-2025-beri-kepastian-tarif-ppn-untuk-jasa-freight-forwarding\/\" \/>\n<meta property=\"og:locale\" content=\"id_ID\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Terbitnya PMK 11\/2025, Beri Kepastian Tarif PPN Untuk Jasa Freight Forwarding - HnG Consulting | Tax Consultant\" \/>\n<meta property=\"og:description\" content=\"Penulis: Kurnia Sari JAKARTA, HnG Insight &#8211; Per 1 Januari 2025, Pemerintah Indonesia melalui Kementerian Keuangan resmi menerbitkan PMK 131\/2024 untuk menaikkan tarif PPN semula 11% menjadi 12%. Secara umum, kenaikan tarif PPN ini dimaksudkan untuk barang yang tergolong mewah. Dalam Pasal 4 ayat (1) PMK 131\/2024 juga disebutkan bahwa penyerahan barang kena pajak (BKP) [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hng.co.id\/id\/terbitnya-pmk-11-2025-beri-kepastian-tarif-ppn-untuk-jasa-freight-forwarding\/\" \/>\n<meta property=\"og:site_name\" content=\"HnG Consulting | Tax Consultant\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/hngkonsultindo\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-03-06T08:00:23+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/hng.co.id\/wp-content\/uploads\/2025\/02\/Copy-of-Copy-of-Copy-of-Restitusi-Pajak-Lebih-Mudah-Lewat-Coretax-System-e1740499756366.png\" \/>\n\t<meta property=\"og:image:width\" content=\"880\" \/>\n\t<meta property=\"og:image:height\" content=\"495\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Redaksi HnG\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@hng_consulting\" \/>\n<meta name=\"twitter:site\" content=\"@hng_consulting\" \/>\n<meta name=\"twitter:label1\" content=\"Ditulis oleh\" \/>\n\t<meta name=\"twitter:data1\" content=\"Redaksi HnG\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimasi waktu membaca\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 menit\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/hng.co.id\/terbitnya-pmk-11-2025-beri-kepastian-tarif-ppn-untuk-jasa-freight-forwarding\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/hng.co.id\/terbitnya-pmk-11-2025-beri-kepastian-tarif-ppn-untuk-jasa-freight-forwarding\/\"},\"author\":{\"name\":\"Redaksi HnG\",\"@id\":\"https:\/\/hng.co.id\/#\/schema\/person\/b7d64ebe111ce55ea7315b8b3195da5e\"},\"headline\":\"Terbitnya PMK 11\/2025, Beri Kepastian Tarif PPN Untuk Jasa Freight Forwarding\",\"datePublished\":\"2025-03-06T08:00:23+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/hng.co.id\/terbitnya-pmk-11-2025-beri-kepastian-tarif-ppn-untuk-jasa-freight-forwarding\/\"},\"wordCount\":269,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/hng.co.id\/#organization\"},\"image\":{\"@id\":\"https:\/\/hng.co.id\/terbitnya-pmk-11-2025-beri-kepastian-tarif-ppn-untuk-jasa-freight-forwarding\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/hng.co.id\/wp-content\/uploads\/2025\/02\/Copy-of-Copy-of-Copy-of-Restitusi-Pajak-Lebih-Mudah-Lewat-Coretax-System-e1740499756366.png\",\"keywords\":[\"Faktur Pajak\",\"Kenaikan PPN\",\"PMK 11\/2025\",\"PMK 131\/2024\",\"Tarif Freight Forwarding\"],\"articleSection\":[\"Legal\",\"Tax\"],\"inLanguage\":\"id\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/hng.co.id\/terbitnya-pmk-11-2025-beri-kepastian-tarif-ppn-untuk-jasa-freight-forwarding\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/hng.co.id\/terbitnya-pmk-11-2025-beri-kepastian-tarif-ppn-untuk-jasa-freight-forwarding\/\",\"url\":\"https:\/\/hng.co.id\/terbitnya-pmk-11-2025-beri-kepastian-tarif-ppn-untuk-jasa-freight-forwarding\/\",\"name\":\"Terbitnya PMK 11\/2025, Beri Kepastian Tarif PPN Untuk Jasa Freight Forwarding - 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