Pemerintah akan menaikkan tarif Pajak Pertambahan Nilai (PPN) atas Kegiatan Membangun Sendiri (KMS) menjadi 2,4% seiring rencana kenaikan tarif PPN umum menjadi 12% mulai Januari 2025. Pemerintah memastikan, kriteria yang menentukan bangunan tersebut masuk ke dalam kategori kegiatan membangun sendiri, yakni luas bangunan minimal 200 m².
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00:00The government will increase the additional tax rate for self-development activities to 2.4 percent
00:07as planned to increase the general PPN rate to 12 percent starting January 2025.
00:13The government ensures that the criteria that determine the building
00:16falls into the category of self-development activities,
00:19which is a minimum building area of 200 square meters.
00:23The government will increase the additional tax rate for self-development activities to 2.4 percent in 2025,
00:36from the previous 2.2 percent.
00:40The increase in the PPN rate for self-development activities is planned to increase the general PPN rate to 12 percent
00:47starting January 2025 as stipulated in the Tax Regulation Law or UUHPP.
00:58Referring to Article 3 of the Ministry of Finance Regulation No. 61 of 2022,
01:04the PPN rate for self-development activities is calculated based on a certain amount,
01:08which is a result of a multiplication of 20 percent with the general PPN rate.
01:13As stipulated in Article 7 of Article 1 of the UUHPP.
01:20In the Ministry of Finance Regulation No. 61 of 2022, this regulation applies under several conditions.
01:26Buildings built in self-development activities must have a main structure
01:32consisting of materials such as wood, concrete, brick, tiles, and the like,
01:38as well as be allocated for residential areas or business activities.
01:45In addition, other criteria determine whether the building falls under the KMS category,
01:50which is a minimum building area of 200 square meters.
01:54If the building does not reach that area, then the PPN will not be applied over a KMS of 2.4 percent.
02:02Development can be carried out simultaneously in a certain period of time
02:08or in stages over a period of time between the stages of construction, no more than 2 years.
02:15If the time is more than 2 years, then the development is considered a separate project.
02:31The Government will increase the additional tax rate for self-development activities to 2.4 percent in 2025.
02:39Minister of Finance, Justinus Prastowo, said that the increase in taxes aims to create justice.
02:52The Government will increase the additional tax rate for self-development activities to 2.4 percent.
02:58The Government will increase the additional tax rate for self-development activities to 2.4 percent in 2025.
03:06The Government ensures that the PPN-KMS policy is not a new tax because it has been there since 1995,
03:14which was regulated in Law No. 11 of 1994.
03:21In a personal social media post, Minister of Finance, Justinus Prastowo, said
03:27that the extension aims to create justice.
03:31The Government wants not only the construction of houses by contractors that are subject to the PPN,
03:37but also the activities of self-development.
03:43Justinus ensures that not all self-development activities will be affected by the PPN-KMS.
03:48This is because only the area of 200 square meters or more that is subject to the PPN.
03:55The PPN-KMS is also used for buildings designated as residential areas or business activities.