Arusberita.id – Menteri Keuangan Sri Mulyani Indrawati resmi menerbitkan aturan baru mengenai pemberian insentif pajak pertambahan nilai ditanggung pemerintah (PPN DTP) untuk mobil listrik yang diproduksi lokal.
Hal tersebut tertuang dalam Peraturan Menteri Keuangan (PMK) Nomor 8 Tahun 2024 tentang Pajak Pertambahan Nilai atas Penyerahan Kendaraan Bermotor Listrik Berbasis Baterai Roda Empat Tertentu dan Kendaraan Bermotor Listrik Berbasis Baterai Bus Tertentu yang Ditanggung Pemerintah.
“Untuk mendorong kebijakan pemerintah dalam melakukan peralihan dari penggunaan energi fosil ke energi listrik dan meningkatkan minat beli masyarakat atas kendaraan bermotor listrik berbasis baterai guna mendukung program kendaraan bermotor listrik berbasis baterai tahun 2024, perlu dukungan pemerintah berupa kebijakan pemberian insentif fiskal,” bunyi pertimbangan dalam PMK tersebut, dikutip Selasa (20/2).
Merujuk pada pasal 3 beleid tersebut, kriteria Tingkat Komponen Dalam Negeri menjadi syarat penerima PPN DTP. Rincian persyaratannya adalah sebagai berikut:
Pertama, KBL berbasis baterai roda empat alias mobil listrik dengan nilai TKDN paling rendah 40%.
Kedua, KBL berbasis baterai bus tertentu (bus listrik) dengan nilai TKDN paling rendah 40%.
Ketiga, KBL berbasis baterai bus tertentu dengan nilai TKDN paling rendah 20% sampai dengan kurang dari 40%.
Sementara untuk besaran PPN DTP tertuang dalam Pasal 4, yakni mencapai 10% dari harga jual. Namun, khusus untuk bus listrik dengan TKDN minimal 20% sampai dengan kurang dari 40%, hanya mendapatkan PPN DTP sebesar 5% dari harga jual.
PPN DTP tersebut diberikan untuk Masa Pajak Januari 2024 sampai dengan Masa Pajak Desember 2024.
“Masa Pajak Januari 2024 sebagaimana dimaksud (…) merupakan jangka waktu PPN terutang mulai tanggal 1 Januari 2024 sampai dengan tanggal 31 Januari 2024,” bunyi pasal 5 ayat (2).
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