PBJT Dinilai Cekik UMKM, Susruta: Kebijakan Tanpa Nurani, Warung Rakyat Kena Pajak, Lounge Bandara Bebas!
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DENPASAR – Kebijakan Pajak Barang dan Jasa Tertentu (PBJT) yang diatur dalam Pasal 16, khususnya terkait penjualan atau penyerahan makanan dan minuman, menuai kritik tajam dari tokoh masyarakat Anak Agung Susruta Ngurah Putra.
Ia menilai aturan ini berpotensi memberatkan pelaku usaha kecil hingga menengah di sektor kuliner, bahkan menunjukkan kurangnya keberpihakan pada rakyat kecil.
Pasal tersebut menetapkan bahwa penjualan makanan dan minuman oleh restoran, penyedia jasa boga, maupun katering akan dikenakan PBJT, dengan pengecualian terbatas bagi usaha beromzet di bawah Rp3 juta per bulan, penjualan di toko swalayan yang tidak khusus menjual makanan/minuman, pabrik makanan/minuman, serta fasilitas lounge bandara.
Sebagai ilustrasi Dagang bakso keliling bisa saja mengenakan pajak makanan dan minuman bagi pelanggannya.
“Artinya, dengan kata lain semua usaha makanan atau minuman, termasuk warung-warung, yang memiliki omzet lebih dari Rp3 juta per bulan akan dikenakan pajak PBJT. Ini tentu akan sangat memberatkan bagi para UMKM,” ujarnya, 8 Agustus 2025.
Susruta menilai batas omzet Rp3 juta terlalu rendah dan tidak mencerminkan realitas pelaku usaha kuliner yang baru berkembang.
“Banyak pelaku UMKM yang omzetnya sedikit di atas itu, tetapi keuntungan bersihnya tetap tipis. Pajak tambahan justru bisa membuat mereka gulung tikar,” tegasnya.
Ia juga mempertanyakan logika pengecualian pada fasilitas lounge bandara yang melayani segmen premium, sementara warung rakyat atau kedai kecil justru wajib membayar pajak begitu omzetnya melewati batas minimal.
“Ini ironis. Harusnya kebijakan ini disesuaikan dengan asas keadilan,” tambahnya.
Lebih jauh, ia memperingatkan bahwa kebijakan ini bisa menurunkan daya beli masyarakat karena pelaku usaha kemungkinan akan menaikkan harga jual untuk menutup beban pajak, yang pada akhirnya berdampak negatif pada sektor kuliner dan pariwisata.
Susruta mengusulkan agar pemerintah daerah meninjau ulang besaran batas omzet dan memperluas kategori pelaku usaha yang dibebaskan dari PBJT, khususnya usaha kuliner rumahan atau berbasis komunitas.
“Jika pemerintah ingin menarik pajak, seharusnya dilakukan bertahap, disertai edukasi dan insentif. Bukan langsung memukul rata semua pelaku usaha,” tutupnya. (Ray)
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