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class="comment__read__text"> <a href="http://ohayojepang.kompas.com/komentar/3105/berapa-ppn-di-jepang">Komentar <span class="comment__counter"></span></a> </div> </div>  <div class="cover-photo -gallery" data-photolink="http://ohayojepang.kompas.com/image/3105/berapa-ppn-di-jepang"> <div class="photo__wrap"> <img data-width="780px" data-aligment="" src="https://asset.kompas.com/crop/0x0:1095x730/750x500/data/photo/2019/07/31/5d41621a1a008.jpg" alt="ILUSTRASI - Supermarket" /> <div class="photo__icon photo__icon__expand"> <svg class="icon icon-expand"></svg>Lihat Foto </div> </div> <div class="photo__caption"> ILUSTRASI - Supermarket </div> </div> <div class="photoCarousel"> <div class="photoCarousel-block" data-scroll="side"> <div class="photoCarousel-wrap photoCarousel-slider" data-active="scroll"> <div class="photoCarousel-item active"> <a href="http://ohayojepang.kompas.com/image/3105/berapa-ppn-di-jepang?page=1"> <div class="photoCarousel-img"> <img src="https://asset.kompas.com/crop/0x0:0x0/225x150/data/photo/2019/07/31/5d41621a1a008.jpg" alt="ILUSTRASI - Supermarket"> </div> </a> </div> <div class="photoCarousel-item active"> <a href="http://ohayojepang.kompas.com/image/3105/berapa-ppn-di-jepang?page=2"> <div class="photoCarousel-img"> <img src="https://asset.kompas.com/crop/0x0:0x0/225x150/data/photo/2024/06/13/666ae34ebcf22.jpg" alt="Proses membuat okonomiyaki otentik Osaka, Jepang. (KOMPAS.COM/YUHARRANI AISYAH)"> </div> </a> </div> </div> </div> </div>  <div class="read__content"> <?xml encoding="UTF-8"><p></p><p>Pajak Pertambahan Nilai (PPN) di Jepang disebut dengan Pajak Konsumsi (Consumption Tax) senilai 10 persen yang berlaku sejak 1 Oktober 2019.</p><p>Jepang juga mengurangi Pajak Konsumsi untuk barang tertentu seperti makanan dan minuman tanpa alkohol serta koran berlangganan menjadi 8 persen.</p><p>Menurut Kementerian Keuangan Jepang, penjualan dan penyediaan barang dan jasa di Jepang dikenakan pajak konsumsi.</p><p>Pajak itu dikenakan atas penjualan badan usaha sebagai orang yang dikenakan pajak (Taxable Person).</p><p>Badan usaha menambahkan pajak pada harga jual yang ditanggung oleh konsumen. Kemudian, Pajak Konsumsi itu dibayarkan oleh badan usaha kepada pemerintah Jepang.</p><p>Melansir Badan Pajak Nasional Jepang, Pajak Konsumsi terdiri dari tarif Pajak Konsumsi Nasional dan tarif Pajak Konsumsi Lokal dengan rincian berikut:</p><p><strong>Baca juga: <a href="https://ohayojepang.kompas.com/read/2565/aturan-pajak-penghasilan-di-jepang-pekerja-asing-juga-harus-bayar" target="_self">Aturan Pajak Penghasilan di Jepang, Pekerja Asing juga Harus Bayar</a></strong></p><table cellspacing="5" cellpadding="5"> <tbody> <tr> <td><strong>Klasifikasi</strong></td> <td style="text-align: center;"><strong>Tarif pajak standar</strong></td> <td style="text-align: center;"><strong>Pengurangan tarif pajak</strong></td> </tr> <tr> <td><strong>Tarif Pajak Konsumsi Nasional</strong></td> <td style="text-align: center;">7.8％</td> <td style="text-align: center;">6.24％</td> </tr> <tr> <td><strong>Tarif Pajak Konsumsi Lokal</strong></td> <td style="text-align: center;">2.2％</td> <td style="text-align: center;">1.76％</td> </tr> <tr> <td><strong>Total</strong></td> <td style="text-align: center;"><strong>10.0％</strong></td> <td style="text-align: center;"><strong>8.0％</strong></td> </tr> </tbody> </table><p></p><div class="read__photo" data-photolink="http://ohayojepang.kompas.com/image/3105/berapa-ppn-di-jepang?page=2"><div class="read__photo-item"><img class="" src="https://asset.kompas.com/data/photo/2024/06/13/666ae34ebcf22.jpg" alt="Proses membuat okonomiyaki otentik Osaka, Jepang. (KOMPAS.COM/YUHARRANI AISYAH)"></div><div class="read__photo-caption">Proses membuat okonomiyaki otentik Osaka, Jepang. (KOMPAS.COM/YUHARRANI AISYAH)</div></div><p>Pajak Konsumsi di Jepang sampai 30 September 2019 sebesar 8 persen dan tidak ada sistem pengurangan tarif pajak.</p><p>Bersamaan dengan perubahan tarif pajak standar menjadi 10 persen, Jepang juga memperkenalkan sistem tarif pajak yang lebih rendah yaitu sebesar 8 persen.</p><p>Pengurangan tarif pajak itu berlaku untuk pembelian makanan dan minuman (tidak termasuk minuman keras dan makan di luar) serta koran yang terbit dua kali seminggu atau lebih (terbatas pada yang berlangganan).</p><p>Tarif pajak 8 persen tersebut ditujukan untuk meringankan beban anggaran rumah tangga terutama yang berpendapatan rendah.</p> <iframe src="https://widget.kompas.com/survey/199?separator=survey__separator" frameborder="0" width="100%" height="390"></iframe> </div>  <style> .ads-partner-wrap > div { background: transparent; } #div-gpt-ad-Zone_OSM { position: sticky; position: -webkit-sticky; width:100%; height:100%; display:-webkit-box; display:-ms-flexbox; display:flex; 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observerAds.unobserve(element); observerAds.disconnect(); googletag.cmd.push(function() { var slotOsm = googletag.defineSlot(adUnitName, sizeSlot, divGptSlot) .setTargeting('Pos',[posName]) .setTargeting('kg_pos',[posName_kg]) .addService(googletag.pubads()); googletag.display(divGptSlot); googletag.pubads().refresh([slotOsm]); }); } } </script>  <div class="read__paging__footnote paging__footnote clearfix"> <span>Halaman Berikutnya</span> <h5><a href="http://ohayojepang.kompas.com/read/3105/berapa-ppn-di-jepang?page=2" class="next"> Pajak Konsumsi di Jepang digunakan…</a></h5> </div> <div class="read__paging clearfix"> <div class="paging paging--article clearfix"> <div class="col"> <div class="paging__teaser">Halaman: </div> <div class="paging__wrap clearfix"> <div class="paging__item"><a class="paging__link paging__link--active" href="http://ohayojepang.kompas.com/read/3105/berapa-ppn-di-jepang?page=1">1</a></div><div class="paging__item"><a class="paging__link " href="http://ohayojepang.kompas.com/read/3105/berapa-ppn-di-jepang?page=2">2</a></div> </div> </div> <div class="col"> <a class="paging__link paging__link--show" href="http://ohayojepang.kompas.com/read/3105/berapa-ppn-di-jepang?page=all#page2">Show All</a> </div> </div> </div>  <div class="read__credit">Editor : YUHARRANI AISYAH</div>  <div class="read__tagging clearfix"><div class="tag tag--article clearfix"><div class="tag__article__teaser">Tag</div><ul class="tag__article__wrap"><li class="tag__article__item"><a class="tag__article__link" href="http://ohayojepang.kompas.com/tag/apakah-pajak-jepang-tinggi" title="Apakah pajak Jepang tinggi">Apakah pajak Jepang tinggi</a></li><li class="tag__article__item"><a class="tag__article__link" href="http://ohayojepang.kompas.com/tag/apakah-di-jepang-bayar-pajak" title="Apakah di Jepang bayar pajak">Apakah di Jepang bayar pajak</a></li><li class="tag__article__item"><a class="tag__article__link" href="http://ohayojepang.kompas.com/tag/berapa-ppn-di-jepang" title="Berapa PPN di Jepang">Berapa PPN di Jepang</a></li><li class="tag__article__item"><a class="tag__article__link" href="http://ohayojepang.kompas.com/tag/ppn-di-jepang" title="ppn di jepang">ppn di jepang</a></li><li class="tag__article__item"><a class="tag__article__link" href="http://ohayojepang.kompas.com/tag/bayar-pajak-di-jepang" title="Bayar pajak di Jepang">Bayar pajak di Jepang</a></li><li class="tag__article__item"><a class="tag__article__link" href="http://ohayojepang.kompas.com/tag/pajak-konsumsi-di-jepang" title="pajak konsumsi di jepang">pajak konsumsi di jepang</a></li><li class="tag__article__item"><a class="tag__article__link" href="http://ohayojepang.kompas.com/tag/pajak-di-jepang-untuk-apa" title="pajak di jepang untuk apa">pajak di jepang untuk apa</a></li><li class="tag__article__item"><a class="tag__article__link" href="http://ohayojepang.kompas.com/tag/fungsi-pajak-di-jepang" title="fungsi pajak di jepang">fungsi pajak di jepang</a></li></ul></div></div>  <div class="read__comment"> <h2 class="title__circle"> <a href="https://ohayojepang.kompas.com/komentar/3105/berapa-ppn-di-jepang"> <div class="title__content"> Komentar <span class="comment__icon social__link"> <span class="icon icon-comment"></span> <div class="comment__counter total_comment"></div> </span> </div> </a> </h2> <div id="komentar" class="row mt2 comment ga--comment clearfix"> <div class="comment__wrap">   <input type="hidden" value="https://sso.kompas.com/login/a29tcGFz/aHR0cDovL29oYXlvamVwYW5nLmtvbXBhcy5jb20vcmVhZC8zMTA1L2JlcmFwYS1wcG4tZGktamVwYW5n" id="login_url"> <input type="hidden" value="https://ohayojepang.kompas.com/read/3105/berapa-ppn-di-jepang" id="urlpage">  <div id="comment-form" class="comment__form"> <textarea class="comment__textarea" name="comments" id="comments" cols="30" rows="10" placeholder="Tulis komentar anda..." onKeyDown="limitText(this,300);" onKeyUp="limitText(this,300);"></textarea> <span class="comment__error" style="display: none">Kolom komentar masih kosong</span> <div class="comment__disclaimer">Berkomentarlah secara bijaksana dan bertanggung jawab. 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Jadilah yang pertama untuk memberikan komentar! </div> </div> <div class="comment__list" style="display: none"></div>'; } document.getElementById("for_comment").innerHTML = komentar_item; var x = document.getElementsByClassName("total_comment"); if(result.result.total > 0){ if(typeof document.getElementsByClassName("total_comment_share")[0] !== 'undefined'){ document.getElementsByClassName("total_comment_share")[0].innerHTML = '('+result.result.total+')'; } for (i = 0; i < x.length; i++) { x[i].innerHTML = result.result.total; } } var list=document.getElementsByClassName("comment__avatar"),w=document.documentElement.clientWidth;function stringToHslColor(t){t=t.toUpperCase();for(var o=0,e=0;e<t.length;e++){var n=(o=t.charCodeAt(e))-64;if(e>0)r=(r+((o<<5)-o))%360,l+=n*Math.floor(2.5),i-=n*Math.floor(30/26);else var r=Math.floor(360/26*n),l=30,i=80}return"hsl("+r+","+l+"%, "+i+"%)"}function applyHSLColor(t,o){t.style.backgroundColor=stringToHslColor(o)}function scrollTo(t,o,e){if(!(e<=0)){var n=(o-t.scrollTop)/e*10;setTimeout(function(){t.scrollTop=t.scrollTop+n,t.scrollTop!=o&&scrollTo(t,o,e-10)},10)}}function findPos(t){var o=0;if(t.offsetParent){for(;o+=t.offsetTop,t=t.offsetParent;);return[o]}}for(var i=0;i<list.length;i++){var t=list[i].getAttribute("data-init");applyHSLColor(list[i],t)}var btntop=document.getElementById("comment-buble");btntop&&btntop.addEventListener("click",function(t){t.preventDefault();var o=findPos(document.getElementById(this.getAttribute("href").substring(1)));scrollTo(document.documentElement,o-100,200)}); }); function formatDateComment(date, format, utc) { var MMMM = ["\x00", "January", "February", "March", "April", "May", "June", "July", "August", "September", "October", "November", "December"]; var MMM = ["\x01", "Jan", "Feb", "Mar", "Apr", "Mei", "Jun", "Jul", "Agu", "Sep", "Okt", "Nov", "Des"]; var dddd = ["\x02", "Minggu", "Senin", "Selasa", "Rabu", "Kamis", "Jumat", "Sabtu"]; var ddd = ["\x03", "Min", "Sen", "Sel", "Rab", "Kam", "Jum", "Sab"]; function ii(i, len) { var s = i + ""; len = len || 2; while (s.length < len) s = "0" + s; return s; } var y = utc ? date.getUTCFullYear() : date.getFullYear(); format = format.replace(/(^|[^\\])yyyy+/g, "$1" + y); format = format.replace(/(^|[^\\])yy/g, "$1" + y.toString().substr(2, 2)); format = format.replace(/(^|[^\\])y/g, "$1" + y); var M = (utc ? date.getUTCMonth() : date.getMonth()) + 1; format = format.replace(/(^|[^\\])MMMM+/g, "$1" + MMMM[0]); format = format.replace(/(^|[^\\])MMM/g, "$1" + MMM[0]); format = format.replace(/(^|[^\\])MM/g, "$1" + ii(M)); format = format.replace(/(^|[^\\])M/g, "$1" + M); var d = utc ? date.getUTCDate() : date.getDate(); format = format.replace(/(^|[^\\])dddd+/g, "$1" + dddd[0]); format = format.replace(/(^|[^\\])ddd/g, "$1" + ddd[0]); format = format.replace(/(^|[^\\])dd/g, "$1" + ii(d)); format = format.replace(/(^|[^\\])d/g, "$1" + d); var H = utc ? date.getUTCHours() : date.getHours(); format = format.replace(/(^|[^\\])HH+/g, "$1" + ii(H)); format = format.replace(/(^|[^\\])H/g, "$1" + H); var h = H > 12 ? H - 12 : H == 0 ? 12 : H; format = format.replace(/(^|[^\\])hh+/g, "$1" + ii(h)); format = format.replace(/(^|[^\\])h/g, "$1" + h); var m = utc ? date.getUTCMinutes() : date.getMinutes(); format = format.replace(/(^|[^\\])mm+/g, "$1" + ii(m)); format = format.replace(/(^|[^\\])m/g, "$1" + m); var s = utc ? date.getUTCSeconds() : date.getSeconds(); format = format.replace(/(^|[^\\])ss+/g, "$1" + ii(s)); format = format.replace(/(^|[^\\])s/g, "$1" + s); var f = utc ? date.getUTCMilliseconds() : date.getMilliseconds(); format = format.replace(/(^|[^\\])fff+/g, "$1" + ii(f, 3)); f = Math.round(f / 10); format = format.replace(/(^|[^\\])ff/g, "$1" + ii(f)); f = Math.round(f / 10); format = format.replace(/(^|[^\\])f/g, "$1" + f); var T = H < 12 ? "AM" : "PM"; format = format.replace(/(^|[^\\])TT+/g, "$1" + T); format = format.replace(/(^|[^\\])T/g, "$1" + T.charAt(0)); var t = T.toLowerCase(); format = format.replace(/(^|[^\\])tt+/g, "$1" + t); format = format.replace(/(^|[^\\])t/g, "$1" + t.charAt(0)); var tz = -date.getTimezoneOffset(); var K = utc || !tz ? "Z" : tz > 0 ? "+" : "-"; if (!utc) { tz = Math.abs(tz); var tzHrs = Math.floor(tz / 60); var tzMin = tz % 60; K += ii(tzHrs) + ":" + ii(tzMin); } format = format.replace(/(^|[^\\])K/g, "$1" + K); var day = (utc ? date.getUTCDay() : date.getDay()) + 1; format = format.replace(new RegExp(dddd[0], "g"), dddd[day]); format = format.replace(new RegExp(ddd[0], "g"), ddd[day]); format = format.replace(new RegExp(MMMM[0], "g"), MMMM[M]); format = format.replace(new RegExp(MMM[0], "g"), MMM[M]); format = format.replace(/\\(.)/g, "$1"); return format; }; //Cek if not login then redirect $("#comments").on('click', function() { var e = getCookieKcm('kmp_uid'); if(e == ''){ window.top.location.href = document.getElementById("login_url").value; } }); //Limit character to LimitNum=300 function limitText(limitField, limitNum) { if (limitField.value.length > limitNum) { limitField.value = limitField.value.substring(0, limitNum); } else{ // document.getElementById("countdown").innerHTML = limitNum - 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$("#btnkirim-"+commentId).css("display", "none"); $("#btnLoading-"+commentId).css("display", "block"); } else { $("#btnkirim").css("display", "none"); $("#btnLoading").css("display", "block"); } $.post("https://apis.kompas.com/api/comment/insert", data, function(result){ if(result.status == false){ if(result.message == "Silahkan Login dahulu untuk memberi komentar."){ window.top.location.href = result.loginUrl; } else{ alert(result.message); } $("#btnkirim").css("display", "block"); $("#btnLoading").css("display", "none"); } else{ if ($("div").hasClass("comment__board")) { $(".comment__board").css("display", "none"); $(".comment__list").css("display", "block"); } $(".comment__list").prepend(result.view); if(commentId != ""){ $("#btnkirim-"+commentId).css("display", "block"); $("#btnLoading-"+commentId).css("display", "none"); closeForm(commentId); } else { $("#btnkirim").css("display", "block"); $("#btnLoading").css("display", "none"); $("#comments").val(''); } } }).fail(function(err) { $("#btnkirim").css("display", "block"); $("#btnLoading").css("display", "none"); window.top.location.href = "https://sso.kompas.com/login/a29tcGFz/aHR0cDovL3d3dy5rb21wYXMuY29t"; }); } } //Reply comment function replyComment(commentId) { var uname = document.getElementById("uname_"+commentId).innerText; var date = document.getElementById("tgl_"+commentId).innerText; var content = document.getElementById("cont_"+commentId).innerText; document.getElementById("reply_form_"+commentId).style.display = "block"; document.getElementById("comments_reply_"+commentId).focus(); document.getElementById("uname-"+commentId).value = uname; document.getElementById("tgl-"+commentId).value = date; document.getElementById("content-"+commentId).value = content; } //Close reply comment function closeForm(commentId) { $("#reply_form_"+commentId).css("display","none"); $("#uname-"+commentId).val(""); $("#tgl-"+commentId).val(""); $("#content-"+commentId).val(""); } //Like dislike comment function likedislikeComment(commentId, type){ var data = {}; data['xml_path'] = document.getElementById("urlpage").value; data['comment_id'] = commentId; data['type'] = type; data['total_like'] = document.getElementById("like_"+commentId).value; data['total_dislike'] = document.getElementById("dislike_"+commentId).value; data['token'] = getCookieKcm('kmp_uid'); data['acc_type'] = getCookieKcm('kmp_lgn') == 'kompas'?'kid':'sc'; $.post("https://apis.kompas.com/api/comment/likedislike", data, function(result){ if(result.status==true){ $("#like_"+commentId).val(result.total_like); $("#dislike_"+commentId).val(result.total_dislike); $("#total_like_"+commentId).html(result.total_like); $("#total_dislike_"+commentId).html(result.total_dislike); if(type=='like'){ $('#button_like_'+commentId).attr('disabled','disabled'); $('#button_dislike_'+commentId).removeAttr('disabled','disabled'); }else{ $('#button_like_'+commentId).removeAttr('disabled','disabled'); $('#button_dislike_'+commentId).attr('disabled','disabled'); } }else{ $("#btnkirim").css("display", "block"); $("#btnLoading").css("display", "none"); window.top.location.href = document.getElementById("login_url").value; } }); } </script> <script> var mall = document.querySelector('.modals__content'); var comment_id = 0; var comment_text = ''; var alasan_id = 0; var alasan_text = ''; function laporkanComment(modalsId){ var e = getCookieKcm('kmp_uid'); if(e == ''){ window.top.location.href = document.getElementById("login_url").value; } var data = {}; comment_text = document.getElementById("cont_"+comment_id).innerText; data['comment_id'] = comment_id; data['comment_text'] = comment_text; data['alasan_id'] = alasan_id; data['alasan_text'] = alasan_text; data['token'] = getCookieKcm('kmp_uid'); data['acc_type'] = getCookieKcm('kmp_lgn') == 'kompas'?'kid':'sc'; $.post("https://apis.kompas.com/api/comment/laporkan", data, function(result){ showModals(modalsId); }); } function 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