ANALISIS IMPLEMENTASI KENAIKAN TARIF PPN 11% PASCA UU NO. 7 TAHUN 2021 PADA PENGUSAHA KENA PAJAK DI MALANG (Studi pada Pengusaha Kena Pajak dan Kantor Pelayanan Pajak)

Value Added Tax (VAT) is one of the main instruments in tax policy that contributes to state revenue. Law No. 7 of 2021 on the Harmonization of Tax Regulations stipulates an increase in VAT rates from 10% to 11% on April 1, 2022, with a further planned increase to 12% in 2025. This study aims to analyze the theory, implementation, and impact of the VAT rate increase on Taxable Entrepreneurs (PKP) in Malang. The findings indicate that the VAT rate hike affects operational costs, selling prices, tax compliance, and consumer demand. Additionally, the role of the Tax Service Office (KPP) in disseminating and monitoring tax policies is crucial in ensuring taxpayer compliance with the new regulations.