Gaduh soal Biaya Melahirkan Kena Pajak, Ini Penjelasan DJP (2024)

Kompas.com - 06/06/2024, 14:00 WIB

Diva Lufiana Putri,
Rizal Setyo Nugroho

Tim Redaksi

Diva Lufiana Putri Penulis Rizal Setyo Nugroho Editor

Gaduh soal Biaya Melahirkan Kena Pajak, Ini Penjelasan DJP (1)

Lihat Foto

Ilustrasi ibu melahirkan. Jasa persalinan atau melahirkan disebut akan dikenakan pajak pertambahan nilai.(SHUTTERSTOCK/Natalia Deriabina)

KOMPAS.com -Lini masa media sosial ramai memperbincangkan biaya melahirkan yang diklaim akan semakin mahal karena bakal dikenakan pajak pertambahan nilai (PPN).

Topik biaya melahirkan kena pajak tersebut dibuat oleh akun media sosial X @Boediantar4, Senin (3/5/2024) pagi.

Tampak dalam video yang diunggah, pemerintah disebut berencana akan menambah obyek kena pajak, salah satunya PPN jasa kesehatan termasuk rumah bersalin.

"PPN tersebut tentunya akan menambah beban biaya bagi masyarakat yang hendak menggunakan jasa melahirkan," narasi dalam video.

Lantas, benarkah informasi tersebut?

Baca juga: Beredar Daftar 12 Sembako yang Kena Pajak, Benarkah? Ini Kata Kemenkeu

DJP bantah biaya melahirkan kena pajak

Direktur Penyuluhan, Pelayanan, dan Hubungan Masyarakat Direktorat Jenderal Pajak Kementerian Keuangan (DJP Kemenkeu), Dwi Astuti, membantah biaya melahirkan bakal dikenakan pajak.

Dia menerangkan, ketentuan mengenai hal tersebut telah tertuang dalam Peraturan Pemerintah (PP) Nomor 49 Tahun 2022 yang diundangkan pada 12 Desember 2022.

Pasal 10 PP tersebut mengatur, jasa pelayanan kesehatan medis, termasuk persalinan atau melahirkan, dibebaskan dari pengenaan PPN.

"Jasa pelayanan kesehatan medis termasuk dalam jasa kena pajak tertentu yang bersifat strategis,"kata Dwi, saat dikonfirmasi Kompas.com, Rabu (5/6/2024).

Pembebasan pengenaan pajak pertambahan nilai itu, baik atas penyerahan di dalam daerah pabean maupun pemanfaatan dari luar daerah pabean di dalam daerah pabean.

Sebagai informasi, daerah pabean adalah wilayah Republik Indonesia yang meliputi darat, perairan, dan ruang udara di atasnya.

Daerah pabean juga termasuk tempat tertentu di zona ekonomi eksklusif dan landas kontinen yang di dalamnya berlaku undang-undang yang mengatur kepabeanan.

"(Jasa pelayanan kesehatan medis) dibebaskan dari pengenaan pajak pertambahan nilai," sambung Dwi.

Baca juga: Tidak Padankan NIK dengan NPWP, Siap-siap Kena Pajak 20 Persen Lebih Tinggi

Daftar pelayanan tidak kena PPN

Merujuk Pasal 10 PPNomor 49 Tahun 2022, total terdapat tiga belas jasa kena pajak tertentu bersifat strategis yang dibebaskan atau tidak kena PPN, meliputi:

  1. Jasa pelayanan kesehatan medis
  2. Jasa pelayanan sosial
  3. Jasa pengiriman surat dengan prangko
  4. Jasa keuangan
  5. Jasa asuransi
  6. Jasa pendidikan
  7. Jasa penyiaran yang tidak bersifat iklan
  8. Jasa angkutan umum di darat dan di air, serta jasa angkutan udara dalam negeri yang menjadi bagian tidak terpisahkan dari jasa angkutan luar negeri
  9. Jasa tenaga kerja
  10. Jasa telepon umum dengan menggunakan uang logam
  11. Jasa pengiriman uang dengan wesel pos
  12. Jasa persewaan rumah susun umum dan rumah umum
  13. Jasa yang diterima oleh kementerian yang menyelenggarakan urusan pemerintahan di bidang pertahanan atau Tentara Nasional Indonesia (TNI) yang dimanfaatkan dalam rangka penyediaan data batas, peta hasil topografi, peta hasil hidrograli, dan foto udara wilayah Negara Kesatuan Republik Indonesia untuk mendukung pertahanan nasional.

Baca juga: 4 Provinsi Gelar Pemutihan Pajak Kendaraan Juni 2024, Catat Jadwalnya

Halaman Berikutnya

Wacana lama, ditepis UU Harmonisasi…

Halaman:

1

2

Show All

Tag

  • pajak
  • pajak biaya melahirkan
  • ppn jasa melahirkan
  • biaya melahirkan kena pajak
  • melahirkan kena pajak
Lihat Tren Selengkapnya
  • Gula Darah Tinggi meski Tidak Menderita Diabetes, Apakah Perlu Khawatir?
  • Alasan Muhammadiyah Alihkan Dana Simpanannya dari BSI ke Bank Lain
  • Kapan Idul Adha 2024? Ini Menurut Pemerintah, Muhammadiyah, dan NU
  • PLN Ungkap Penyebab Listrik Sumatera Berhari-hari Padam, Warga Rugi Jutaan Rupiah
  • Teknologi Geospasial untuk Kota Cerdas IKN

Pilihan Untukmu

`); var wSpecStop = createElementFromHTML(`

Konten disembunyikan.
Muat ulang halaman untuk perbarui rekomendasi.

`); reactionPopup.querySelector('.buttonShare').setAttribute('data-title', item.title); reactionPopup.querySelector('.buttonShare').setAttribute('data-url', itemUrl); reactionPopup.querySelector('.buttonShare').setAttribute('data-campaign', 'AIML_Widget_Desktop'); let userFeedback = new UserFeedback(resultObj.engine['tracker_algsrc'], itemUrl + tracker_params, jxRecHelper, index); reactionPopup.querySelector('.buttonBookmark').addEventListener('click', function() { do_bookmark(itemUrl, index, userFeedback); }); reactionPopup.querySelector('.buttonShare').addEventListener('click', function() { userFeedback.event('share'); }); reactionPopup.querySelector('.buttonNotInterest').addEventListener('click', function() { if (getCookie('kmps_usrid')) { hideThisArt(this); userFeedback.event('not-interested'); } else { const parentAction = this.parentElement.parentElement.parentElement if (!!parentAction) { let indexElement = parentAction.getAttribute('data-index') if (indexElement != 'undefined') { localStorage.setItem('reaction_not_interest_temp', JSON.stringify({ urlpage: items[indexElement].url })) } } window.location.href = "https://account.kompas.com/login/a29tcGFz/" + btoa(window.location.href); } }); /** * trigger action "userFeedback" that user not interest item before, when not interest without login */ if (getCookie('kmps_usrid') && localStorage.getItem('reaction_not_interest_temp')) { const tempUrlNotInterest = JSON.parse(localStorage.getItem('reaction_not_interest_temp')) if (itemUrl == tempUrlNotInterest.urlpage) { userFeedback.event('not-interested'); localStorage.removeItem('reaction_not_interest_temp'); } } wSpecStop.querySelector('.wSpec-stop-undo').addEventListener('click', function() { showThisArt(this); userFeedback.event('un-not-interested'); }); recItem.appendChild(buttonOption); recItem.appendChild(reactionPopup); recItem.appendChild(wSpecStop); } var recItemWrapperA = createElement('a', null, null, null); recItemWrapperA.setAttribute('href', itemUrl + tracker_params); var titleDiv = createElement('h4', null, null, [cssClasses.title]); var titleTextNode = document.createTextNode(item.title); if (item.itemType == 'video') { var iconVideo = createElement('div', null, null, ['icoInline', 'icoVideo']); iconVideo.style.marginRight = '5px'; titleDiv.appendChild(iconVideo); } titleDiv.appendChild(titleTextNode); var sourceDiv = null; if (item.hasOwnProperty('method')) { sourceDiv = createElement('div', null, null, [cssClasses.source], resultObj.engine['type'] + ' . ' + item.method.toUpperCase()); } else { var sourceDiv = createElement('div', null, null, [cssClasses.source], resultObj.engine['type']); } var textWrapper = createElement('div', null, null, [cssClasses.text_wrapper]); textWrapper.appendChild(categoryDiv); textWrapper.appendChild(titleDiv); textWrapper.appendChild(sourceDiv); recItemWrapper.appendChild(imgWrapper); recItemWrapper.appendChild(textWrapper); recItemWrapperA.appendChild(recItemWrapper); recItem.appendChild(recItemWrapperA); widgetWrapper.appendChild(recItem); // hook up the click handler for this item // recItem.onclick = handleClick.bind(null, jxRecHelper, itemUrl + tracker_params, index); recItemWrapperA.onclick = handleClick.bind(null, jxRecHelper, itemUrl + tracker_params, index); }); } // end while var endDate = new Date(); var loadtime = (endDate.getTime() - startDate.getTime()); trackEventGa('AIML Article Recommendation', 'Content Loaded', 'algsrc='+algsrc+',site=TREN,device=desktop,loadtime=' + loadtime) let domain = window.location.hostname; if(domain=='www.kompas.com'){ var url=window.location.href.split("/"); domain=url[2]+'/'+url[3] } let user_subs_type = "Gues"; let subs_type = ""; let is_lgn = 0; let engine = algsrc; if(getCookie('kmps_usrid')){is_lgn=1}; let time_load = loadtime; resolve(); /*** * JXRECSDK NOTES 3 of 5 - * pass all the info about the items to the rec helper * each one is an object: ALL MANDATORY * div * id * pos */ jxRecHelper.items(widgetItemArr); /*** * JXRECSDK NOTES 4 of 5 - * Call the ready() of the helper object when the recommendation * results have been populated to the widget * (This will register the action=ready event) */ if (resultObj.engine['type'] == 'api-1') { jxRecHelper.ready(resultObj.options.algo + ":" + resultObj.options.version); } else { jxRecHelper.ready(resultObj.engine['type']); } } else { jxRecHelper.error(204); console.error("Error: no recommendation items"); return; } } catch (err) { jxRecHelper.error(901); console.log(err.stack); let domain = window.location.hostname; if(domain=='www.kompas.com'){ var url=window.location.href.split("/"); domain=url[2]+'/'+url[3] } let user_subs_type = "Gues"; let subs_type = "" let is_lgn = 0; let engine = algsrc; if(getCookie('kmps_usrid')){is_lgn=1}; let endDate = new Date(); let time_load = (endDate.getTime() - startDate.getTime()); } }); } const _jxRecSdkURL = 'https://scripts.jixie.media/jxrecsdk.1.0.min.js'; var startDate = new Date(); class OneWidget { constructor() { //this is also the one we will pass to the JX rec helper object when //we instantiate it: //In this implementation most of these come from the options obj //on the publisher page. this._options = { accountid: '9262bf2590d558736cac4fff7978fcb1', pageurl: 'https://www.kompas.com/tren/read/2024/06/06/140000565/gaduh-soal-biaya-melahirkan-kena-pajak-ini-penjelasan-djp', widget_id: '1000183-6xWeiWZFIM', type: 'pages', container: 'rekomendasi-konten-pilihan-untukmu-aiml', keywords: content_tags, title: title, customid: "65", count: 14, }; this._containerId = this._options.container; this._container = document.getElementById(this._containerId); this._engines = [{"url":"https:\/\/recommendation.jixie.media\/v1\/recommendation","method":"GET","pageurl":"https:\/\/www.kompas.com\/tren\/read\/2024\/06\/06\/140000565\/gaduh-soal-biaya-melahirkan-kena-pajak-ini-penjelasan-djp","system":"jx","type":"api-1","tracker_params":"?source=widgetML","tracker_algsrc":"V","count":14,"page_status":"read","excludeitemids":"20240606140000565"}]; } kickOff() { startDate = new Date(); const rand = Math.floor(Math.random() * 1000); /*const randSystem = Math.floor(Math.random() * 3); this._engine = this._engines[randSystem] if (location.hostname.indexOf('lestari') != -1) { this._engine = this._engines[1] }*/ this._engine = this._engines[0]; this._options.system = this._engine['system'] trackEventGa('AIML Article Recommendation', 'Widget load', 'algsrc=' + this._engine['tracker_algsrc'] + ',site=TREN,device=desktop') let promJXSDK = fetchJSFileP(_jxRecSdkURL); let thisObj = this; // first we wait on the JX REC SDK to be loaded and initialized let recHelperObj = null; let recResults = null; promJXSDK .then(function() { /*** * JXRECSDK NOTES 1 of 5 - INSTANTIATION OF A JX REC HELPER OBJECT * Call this AFTER JX REC SDK is loaded but BEFORE you call your REC * backend. * * param: MANDATORY options object * options object must at a minimal have * accountid: get from jixie * widgetid: get from jixie * container: DIV ID of the destination div to house the widget * (for jixie widget this is just the options object passed from the page) * * (This will also register the action=load event) */ recHelperObj = jxRecMgr.createJxRecHelper(thisObj._options); let basicInfo = thisObj._options; basicInfo.engine = thisObj._engine if (basicInfo.engine.type == 'api-1') { var options = { count: basicInfo['count'], adpositions: "", keywords: basicInfo['keywords'], title: basicInfo['title'], date_published: "2024-06-06", pagecategory: "TREN", algo: "mixed" }; if(getCookie('kmps_usrid')){ var kg = { pagetype:basicInfo.engine.page_status, uid:getCookie('kmps_usrid'), ukid:getCookie('kmp_uid') } if(basicInfo.engine.page_status=='read'){ kg['excludeitemids'] = basicInfo.engine.excludeitemids; kg['multiFormat'] = true; } options['additional'] = { kg:kg }; } return recHelperObj.getJxRecommendations(options); } else { return fetchRecommendationsP(basicInfo, recHelperObj.getJxUserInfo()); } }) .then(function(resp) { if (thisObj._engine.type == 'api-3') { recResults = new Object recResults.items = resp.docs.result; } else { recResults = resp; } recResults.engine = thisObj._engine; if (!resp || !recResults.items || recResults.items.length == 0) { /*** * JXRECSDK NOTES 2 of 5 - * Call the error() function on the recHelper when either an error * has occured in the fetching or there are no recommended items * * (This will register the action=error event) */ recHelperObj.error(204); throw "no recommendation results"; } }) .then(function() { // everything is ready (recommendation results, css): document.getElementById("rekomendasi-konten-pilihan-untukmu-aiml").classList.remove("-loading"); document.querySelector('.wSpec-list').remove(); createDisplay(rand, thisObj._container, recResults, recHelperObj) .then(function() { toggleDropdown(); //observe lozad lozad('.lozad', { load: function(el) { el.src = el.dataset.src; el.onload = function() { el.classList.add('fade') } } }).observe() }) }) .catch(function(error) { console.log(`Unable to create recommendations widget ${error.stack} ${error.message}`); }); } } var limit_gtm_ready = 1; function check_gtm_ready() { if ('ga' in window) { // create a new instance of our widget based on the options const newW = new OneWidget(); newW.kickOff(); } else { const timeout_gtm_ready = setTimeout(check_gtm_ready, 500) limit_gtm_ready += 1; if (limit_gtm_ready > 10) { clearTimeout(timeout_gtm_ready); const newW = new OneWidget(); newW.kickOff(); } } } check_gtm_ready() document.querySelector('.wSpec-secret').addEventListener('click', function(e) { e.preventDefault(); let wSl = document.querySelectorAll('.wSpec-source'); if (wSl.length > 0) { for (let i = 0; i < wSl.length; i++) { wSl[i].classList.toggle('show') } } }) function trackEventGa(category, action, label) { if ("ga" in window) { ga(function() { tracker = ga.getAll()[0]; if (tracker) { tracker.send("event", category, action, label); console.log('track event ', category, action, label) } }) } } function formBody(obj) { let formBody = []; for (var property in obj) { let encodedKey = encodeURIComponent(property); let encodedValue = encodeURIComponent(obj[property]); formBody.push(encodedKey + "=" + encodedValue); } return formBody.join("&"); } function getCookie(name) { var name = name + '='; var cookies = decodeURIComponent(document.cookie).split(';'); for (var i = 0; i < cookies.length; i++) { var c = cookies[i]; while (c.charAt(0) == ' ') { c = c.substring(1); } if (c.indexOf(name) == 0) { return c.substring(name.length, c.length); } } } function get_guid(url) { const videoPath = url.match(/\/watch\/(\d+)/); if (videoPath) { return `video.${videoPath[1]}`; } let arrayUrl = url.split('/'); let readPath = arrayUrl.indexOf('read'); if (arrayUrl[readPath + 1] == 'xml') { readPath += 1; } let year = arrayUrl[readPath + 1]; let month = arrayUrl[readPath + 2]; let date = arrayUrl[readPath + 3]; let id = arrayUrl[readPath + 4]; let guid = `.xml.${year}.${month}.${date}.${id}`; return guid; } function toggleDropdown() { let tdd = document.querySelectorAll('[data-dropdown]') if (!!tdd) { tdd.forEach((el) => { el.addEventListener('click', function() { el.parentElement.classList.toggle('-active') let saved = el.parentElement.getAttribute('data-saved') let kmps_usrid = getCookie('kmps_usrid'); if (kmps_usrid && !saved && el.parentElement.classList.contains('-active')) { let url = el.parentElement.getAttribute('data-url'); let guid = get_guid(url); check_bookmark( kmps_usrid, guid ).then(function(resp) { if (resp.hasOwnProperty('total_data')) { if (resp.total_data > 0) { el.parentElement.querySelector('.buttonBookmark').classList.add('-active'); el.parentElement.querySelector('.buttonBookmark').innerHTML = 'Hapus dari tersimpan'; el.parentElement.setAttribute('data-saved', 'true'); } else { el.parentElement.setAttribute('data-saved', 'false'); } } }) } }) document.addEventListener("click", function(e) { // console.log(e.target) if (el.contains(e.target)) { // console.log(tdd) } else { el.parentElement.classList.remove('-active') } }); }); } } function check_bookmark(kmps_usrid, guid) { let url = `https://api.kompas.com/2021/reaction/bookmark/list?kmps_usrid=${kmps_usrid}&guid=${guid}`; return new Promise(function(resolve, reject) { var xmlhttp = new XMLHttpRequest(); xmlhttp.onreadystatechange = function() { if (this.readyState == 4 && this.status == 200) { resolve(JSON.parse(this.responseText)) } }; xmlhttp.open("GET", url, true); xmlhttp.send(); }); } function do_bookmark(pageurl, pos, userFeedback) { const wSpecItem = document.querySelector(`.wSpec-item[data-index="${pos}"]`); const btnBookmark = wSpecItem.querySelector('.buttonBookmark'); const kmps_usrid = getCookie('kmps_usrid'); const guid = get_guid(pageurl); const type = pageurl.match(/\/watch\/(\d+)/) ? 'video' : 'article'; if (kmps_usrid) { if (btnBookmark.classList.contains('-active')) { set_unbookmark({ guid: guid, kmps_usrid: kmps_usrid, type: type }).then(function(resp) { btnBookmark.classList.remove('-active'); btnBookmark.innerHTML = 'Simpan artikel'; reactionToast('Artikel berhasil dihapus dari list yang disimpan'); userFeedback.event('un-save'); }).catch(function(resp) { // message: "Data doesn't exists" if (resp.hasOwnProperty('message') && resp.message.includes('exist')) { btnBookmark.classList.remove('-active'); btnBookmark.innerHTML = 'Simpan artikel'; reactionToast('Artikel berhasil dihapus dari list yang disimpan'); } }) } else { const user_bookmark_url = "https://activity.kompas.com/saved?order=desc"; set_bookmark({ guid: guid, kmps_usrid: kmps_usrid, type: type, publisher: 'kompas', platform: 'desktop' }).then(function(resp) { btnBookmark.classList.add('-active'); btnBookmark.innerHTML = 'Hapus dari tersimpan'; reactionToast('Artikel berhasil disimpan', user_bookmark_url); userFeedback.event('save'); }).catch(function(resp) { // message: "Data already exist" if (resp.hasOwnProperty('message') && resp.message.includes('exist')) { btnBookmark.classList.add('-active'); btnBookmark.innerHTML = 'Hapus dari tersimpan'; reactionToast('Artikel berhasil disimpan', user_bookmark_url); } }) } } else { const login_url = "https://account.kompas.com/login/a29tcGFz/" + btoa(window.location.href); window.location.href = login_url; } } function set_bookmark(data) { const url = "https://api.kompas.com/2021/reaction/bookmark/add"; return new Promise(function(resolve, reject) { const xmlhttp = new XMLHttpRequest(); xmlhttp.onreadystatechange = function() { if (this.readyState == 4 && this.status == 201) { resolve(JSON.parse(this.responseText)); } else if (this.readyState == 4 && this.status == 400) { reject(JSON.parse(this.responseText)); } }; xmlhttp.open("POST", url, true); xmlhttp.setRequestHeader("Content-Type", "application/x-www-form-urlencoded;charset=UTF-8"); xmlhttp.send(formBody(data)); }); } function set_unbookmark(data) { const url = "https://api.kompas.com/2021/reaction/bookmark/delete"; return new Promise(function(resolve, reject) { const xmlhttp = new XMLHttpRequest(); xmlhttp.onreadystatechange = function() { if (this.readyState == 4 && this.status == 200) { resolve(JSON.parse(this.responseText)); } else if (this.readyState == 4 && this.status == 400) { reject(JSON.parse(this.responseText)); } }; xmlhttp.open("POST", url, true); xmlhttp.setRequestHeader("Content-Type", "application/x-www-form-urlencoded;charset=UTF-8"); xmlhttp.send(formBody(data)); }); } class UserFeedback { constructor(engine, pageurl, jxRecHelper, pos) { this.engine = engine; this.pageurl = pageurl; this.jxRecHelper = jxRecHelper; this.pos = pos; } event(feedback) { if (this.engine == 'C') { const xmlhttp = new XMLHttpRequest(); let params = { domain: 'kompas.com', ce_userid: getCookie('kmps_usrid'), ce_sessionid: getCookie('ukid'), ce_pageurl: this.pageurl, engine: 'C', ce_feedback: feedback } xmlhttp.open("GET", 'https://apis.kgdata.dev/v1/aiml/feedback-widgetml' + formatParams(params)); xmlhttp.send(); } else if (this.engine == 'V') { if (feedback == 'share') { this.jxRecHelper.shared(this.pos); } else if (feedback == 'save') { this.jxRecHelper.bookmarked(this.pos); } else if (feedback == 'not-interested') { this.jxRecHelper.hidden(this.pos); } else if (feedback == 'un-not-interested') { this.jxRecHelper.unhidden(this.pos); } } } } function formatParams(params) { return "?" + Object .keys(params) .map(function(key) { return key + "=" + encodeURIComponent(params[key]) }) .join("&") } document.addEventListener("click", function(e){ let dx = document.querySelectorAll('[data-dropdown]') if(dx) { dx.forEach(function(el){ if(el.contains(e.target)) { el.parentElement.classList.toggle('-active') } else { el.parentElement.classList.remove('-active') } }) } })

Lihat Semua
  • TTS Eps 137: Yuk Lebaran
  • TTS Eps 136: Takjil Khas di Indonesia
  • TTS Eps 135: Serba Serbi Ramadhan
  • Games Permainan Kata Bahasa Indonesia
  • TTS - Serba serbi Demokrasi
  • TTS Eps 130 - Tebak-tebakan Garing
  • TTS - Musik Yang Paling Mengguncang

Gaduh soal Biaya Melahirkan Kena Pajak, Ini Penjelasan DJP (2024)
Top Articles
Latest Posts
Article information

Author: Tyson Zemlak

Last Updated:

Views: 5950

Rating: 4.2 / 5 (43 voted)

Reviews: 82% of readers found this page helpful

Author information

Name: Tyson Zemlak

Birthday: 1992-03-17

Address: Apt. 662 96191 Quigley Dam, Kubview, MA 42013

Phone: +441678032891

Job: Community-Services Orchestrator

Hobby: Coffee roasting, Calligraphy, Metalworking, Fashion, Vehicle restoration, Shopping, Photography

Introduction: My name is Tyson Zemlak, I am a excited, light, sparkling, super, open, fair, magnificent person who loves writing and wants to share my knowledge and understanding with you.