ANALISIS FRAMING PEMBERITAAN KENAIKAN PAJAK PERTAMBAHAN NILAI MENJADI 12% (ANALISIS MODEL ROBERT N. ENTMAN PADA MEDIA TEMPO.CO DAN TIRTO.ID

In the digital era, mass media play a crucial role in shaping public perceptions of government policies. This study aims to analyze how the online media outlets Tempo.co and Tirto.id frame the issue of the increase in the Value Added Tax (VAT) rate to 12%, which came into effect in January 2025. The research employs a qualitative method with a descriptive approach and applies Robert N. Entman’s framing analysis, which consists of four elements: problem definition, causal interpretation, moral evaluation, and treatment recommendation. The data were collected through a documentation study by examining eight news articles, comprising four articles from Tempo.co and four from Tirto.id, published during the period of 19–26 December 2024.

The findings indicate that both media outlets adopt a critical stance toward the policy, albeit with differing constructions of reality. Tempo.co frames the issue as a policy dilemma and a political conflict by emphasizing the tension between the government’s macroeconomic justifications and the tangible impacts on society. In contrast, Tirto.id constructs a framing that highlights systemic injustice, stressing the government’s failure to adequately pursue tax revenue from the corporate sector. In terms of recommendations, Tempo.co emphasizes the importance of transparency and improvements in the policy-making process, whereas Tirto.id explicitly calls for a shift in fiscal priorities.

This study underscores that media framing not only represents reality but also actively shapes public perceptions of economic policy. These findings contribute academically to the field of mass communication studies and provide practical insights for journalists, policymakers, and the public in understanding the dynamics of media framing of public issues.