{"id":4426,"date":"2025-08-08T15:00:46","date_gmt":"2025-08-08T08:00:46","guid":{"rendered":"https:\/\/hng.co.id\/?p=4426"},"modified":"2025-08-22T15:20:21","modified_gmt":"2025-08-22T08:20:21","slug":"ppn-dtp-atas-penyerahan-bekal-operasi-militer-resmi-berlaku-cek-ketentuannya","status":"publish","type":"post","link":"https:\/\/hng.co.id\/id\/ppn-dtp-atas-penyerahan-bekal-operasi-militer-resmi-berlaku-cek-ketentuannya\/","title":{"rendered":"PPN DTP atas Penyerahan Bekal Operasi Militer Resmi Berlaku, Cek Ketentuannya!"},"content":{"rendered":"<p>Penulis: <span style=\"color: #000080;\">Kurnia Sari<\/span><\/p>\n<hr \/>\n<p><span style=\"font-weight: 400;\">JAKARTA, HnG Insight \u2013 Pemerintah menetapkan fasilitas Pajak Pertambahan Nilai Ditanggung Pemerintah (PPN DTP) atas penyerahan bekal khusus untuk operasi militer tertentu pada Tahun Anggaran 2025.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ketentuan ini diatur dalam PMK 44\/2025, yang mulai berlaku untuk PPN terutang sejak 24 Juli 2025 hingga 31 Desember 2025.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u201cPPN yang terutang atas penyerahan bekal khusus operasi tertentu, [&#8230;], ditanggung Pemerintah seluruhnya untuk tahun anggaran 2025,\u201d bunyi Pasal 2 PMK 44\/2025, dikutip Sabtu (26\/07\/25).\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bekal khusus yang dimaksud dalam aturan ini mencakup antara lain bekal kesehatan, rumah sakit lapangan, dan ransum operasi militer khusus, yang diserahkan kepada instansi seperti Kementerian Pertahanan atau TNI.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Terdapat 27 jenis bekal kesehatan, 9 jenis rumah sakit lapangan, serta 8 jenis ransum khusus operasi militer yang mendapat fasilitas PPN DTP.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dalam implementasinya, PMK 44\/2025 mewajibkan Pengusaha Kena Pajak (PKP) yang melakukan penyerahan bekal operasi tersebut untuk memenuhi dua hal utama.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pertama, PKP wajib menerbitkan faktur pajak atas penyerahan barang tersebut. Kedua, PKP wajib membuat dan menyampaikan laporan realisasi PPN DTP.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Faktur pajak yang dibuat harus memuat keterangan khusus sesuai ketentuan, dan wajib dilaporkan dalam SPT Masa PPN. Pelaporan faktur dalam SPT ini juga akan berfungsi sebagai bentuk laporan realisasi PPN DTP.<\/span><\/p>\n<p><strong>Cek berita dan artikel lainnya di <a href=\"https:\/\/hng.co.id\/id\/article\/\">sini\u00a0<\/a><\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>Penulis: Kurnia Sari JAKARTA, HnG Insight \u2013 Pemerintah menetapkan fasilitas Pajak Pertambahan Nilai Ditanggung Pemerintah (PPN DTP) atas penyerahan bekal khusus untuk operasi militer tertentu pada Tahun Anggaran 2025. Ketentuan ini diatur dalam PMK 44\/2025, yang mulai berlaku untuk PPN terutang sejak 24 Juli 2025 hingga 31 Desember 2025. \u201cPPN yang terutang atas penyerahan bekal [&hellip;]<\/p>","protected":false},"author":1,"featured_media":4427,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10,11,1],"tags":[900,902,903,901,778],"class_list":["post-4426","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-general","category-legal","category-tax","tag-bekal-operasi-militer","tag-fasilitas-fiskal-khusus","tag-pelaporan-realisasi-ppn","tag-pmk-44-2025","tag-ppn-ditanggung-pemerintah"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>PPN DTP atas Penyerahan Bekal Operasi Militer Resmi Berlaku, Cek Ketentuannya! - 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\/ppn-dtp-atas-penyerahan-bekal-operasi-militer-resmi-berlaku-cek-ketentuannya\/\" \/>\n<meta property=\"og:locale\" content=\"id_ID\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PPN DTP atas Penyerahan Bekal Operasi Militer Resmi Berlaku, Cek Ketentuannya! - HnG Consulting | Tax Consultant\" \/>\n<meta property=\"og:description\" content=\"Penulis: Kurnia Sari JAKARTA, HnG Insight \u2013 Pemerintah menetapkan fasilitas Pajak Pertambahan Nilai Ditanggung Pemerintah (PPN DTP) atas penyerahan bekal khusus untuk operasi militer tertentu pada Tahun Anggaran 2025. Ketentuan ini diatur dalam PMK 44\/2025, yang mulai berlaku untuk PPN terutang sejak 24 Juli 2025 hingga 31 Desember 2025. \u201cPPN yang terutang atas penyerahan bekal [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hng.co.id\/id\/ppn-dtp-atas-penyerahan-bekal-operasi-militer-resmi-berlaku-cek-ketentuannya\/\" \/>\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=\"2025-08-08T08:00:46+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-08-22T08:20:21+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/hng.co.id\/wp-content\/uploads\/2025\/07\/Copy-of-Copy-of-Copy-of-Copy-of-Copy-of-Restitusi-Pajak-Lebih-Mudah-Lewat-Coretax-System-1-e1753883212978.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\/ppn-dtp-atas-penyerahan-bekal-operasi-militer-resmi-berlaku-cek-ketentuannya\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/hng.co.id\/ppn-dtp-atas-penyerahan-bekal-operasi-militer-resmi-berlaku-cek-ketentuannya\/\"},\"author\":{\"name\":\"Redaksi HnG\",\"@id\":\"https:\/\/hng.co.id\/#\/schema\/person\/b7d64ebe111ce55ea7315b8b3195da5e\"},\"headline\":\"PPN DTP atas Penyerahan Bekal Operasi Militer Resmi Berlaku, Cek Ketentuannya!\",\"datePublished\":\"2025-08-08T08:00:46+00:00\",\"dateModified\":\"2025-08-22T08:20:21+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/hng.co.id\/ppn-dtp-atas-penyerahan-bekal-operasi-militer-resmi-berlaku-cek-ketentuannya\/\"},\"wordCount\":198,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/hng.co.id\/#organization\"},\"image\":{\"@id\":\"https:\/\/hng.co.id\/ppn-dtp-atas-penyerahan-bekal-operasi-militer-resmi-berlaku-cek-ketentuannya\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/hng.co.id\/wp-content\/uploads\/2025\/07\/Copy-of-Copy-of-Copy-of-Copy-of-Copy-of-Restitusi-Pajak-Lebih-Mudah-Lewat-Coretax-System-1-e1753883212978.png\",\"keywords\":[\"Bekal Operasi Militer\",\"Fasilitas Fiskal Khusus\",\"Pelaporan Realisasi PPN\",\"PMK 44\/2025\",\"PPN Ditanggung Pemerintah\"],\"articleSection\":[\"General\",\"Legal\",\"Tax\"],\"inLanguage\":\"id\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/hng.co.id\/ppn-dtp-atas-penyerahan-bekal-operasi-militer-resmi-berlaku-cek-ketentuannya\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/hng.co.id\/ppn-dtp-atas-penyerahan-bekal-operasi-militer-resmi-berlaku-cek-ketentuannya\/\",\"url\":\"https:\/\/hng.co.id\/ppn-dtp-atas-penyerahan-bekal-operasi-militer-resmi-berlaku-cek-ketentuannya\/\",\"name\":\"PPN DTP atas Penyerahan Bekal Operasi Militer Resmi Berlaku, Cek Ketentuannya! 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