Potential Tax Revenue On Luxury Pets (Studies In Indonesia)

Satria Yudha Nugraha; Dewi Khalimatus Sa’diyyah; Oktavia Rizki Prasetyaningrum; Raldin Alif Al Hazmi

doi:10.54957/jolas.v4i3.812

Penulis

Satria Yudha Nugraha Politeknik Keuangan Negara STAN
Dewi Khalimatus Sa’diyyah Politeknik Keuangan Negara STAN
Oktavia Rizki Prasetyaningrum Politeknik Keuangan Negara STAN
Raldin Alif Al Hazmi Politeknik Keuangan Negara STAN

DOI:

https://doi.org/10.54957/jolas.v4i3.812

Kata Kunci:

Luxury Goods Sales Tax, Pets, Tax

Abstrak

The phenomenon of flexing, which is excessive showing off behavior where a person tries to solidify a position in the social environment to meet the need for appreciation and validation from others regarding their social status. In Indonesia, this phenomenon takes many forms, one of which is flexing related to pets. Some people have animals that are classified as luxury pets. Luxury pets, often referred to as exotic pets or luxury pets, refer to animals that are not commonly used as pets and are usually relatively expensive. Given the characteristics of luxury goods mentioned in the VAT and STLG Law applicable in Indonesia, it is stated that luxury goods are not basic needs, consumed by certain people, consumed by high-income people and to show status. Therefore, Pets classified as Luxury Pet should be subject to STLG considering the development of pet lovers increases over time, for example, cats, dogs and fish. This research is expected to provide the imposition of new types of taxes for the DGT so as to increase state revenue, especially in the tax sector

Referensi

Agustini, N. K. P., & Marhaeni. (2017). ENGARUH UMUR, PENDIDIKAN, DAN JENIS PEKERJAAN TERHADAP PENDAPATAN DAN PENGELUARAN KONSUMSI HEWAN PELIHARAAN DI DENPASAR. E-JURNAL EKONOMI PEMBANGUNAN UNIVERSITAS UDAYANA, 6(12).

Andriana, R., Handriana, T., & Dunstan, C. L. (2024). Purchase Intention in Luxury Food: The Role of Materialism, Social Comparison, and Bandwagon Effect. Jurnal Manajemen Teori Dan Terapan| Journal of Theory and Applied Management, 17(1), 55–69. https://doi.org/10.20473/jmtt.v17i1.52307

Ardiansyah, A. N. (2022). TINJAUAN ATAS PERATURAN MENTERI KEUANGAN NO. 141/PMK.010/2021 TENTANG PENETAPAN JENIS KENDARAAN BERMOTOR YANG DIKENAI PAJAK PENJUALAN ATAS BARANG MEWAH. PKN STAN.

Bakti, I. S., Anismar, A., & Amin, K. (2020). Pamer Kemewahan: Kajian Teori Konsumsi Thorstein Veblen. Jurnal Sosiologi USK (Media Pemikiran & Aplikasi), 14(1). https://doi.org/10.24815/jsu.v14i1.18109

Berry, C. J. (1994). The Idea of Luxury. Cambridge University Press. https://doi.org/10.1017/CBO9780511558368

CITES. (n.d.). The CITES Convention and trade in animals and plants Appendix II of the CITES. Https://Www.Era-Comm.Eu/Biodiversity_and_Wildlife_Trafficking/Module_1/1_Chapter_4_appendix_II.Html.

databoks. (2024). Ini Data Perburuan Ilegal Tumbuhan dan Satwa Liar RI 2018-2022. Https://Databoks.Katadata.Co.Id/Datapublish/2024/01/14/Ini-Data-Perburuan-Ilegal-Tumbuhan-Dan-Satwa-Liar-Ri-2018-2022.

databoks.katadata.co.id. (2023, July). Kucing Jadi Hewan Peliharaan Warga RI Terbanyak Menurut Rakuten Insight. Https://Databoks.Katadata.Co.Id/Datapublish/2023/07/24/Kucing-Jadi-Hewan-Peliharaan-Warga-Ri-Terbanyak-Menurut-Rakuten-Insight.

dataindonesia.id. (2023, September). 8 Hewan Peliharaan Termahal di Dunia. Https://Dataindonesia.Id/Varia/Detail/8-Hewan-Peliharaan-Termahal-Di-Dunia-Dari-Kuda-Hingga-Unta.

Dubois, D. (2020). Fulfilling social needs through luxury consumption. In Research Handbook on Luxury Branding. Edward Elgar Publishing. https://doi.org/10.4337/9781786436351.00015

economy.okezone.com. (2023, July). Menguak Berapa Harga Serigala Alshad Ahmad? Https://Economy.Okezone.Com/Read/2023/07/26/320/2852618/Menguak-Berapa-Harga-Serigala-Alshad-Ahmad.

Fuchs, C., Prandelli, E., Schreier, M., & Dahl, D. W. (2013). All That is Users Might Not be Gold: How Labeling Products as User Designed Backfires in the Context of Luxury Fashion Brands. Journal of Marketing, 77(5), 75–91. https://doi.org/10.1509/jm.11.0330

globalpetindustry.com. (2023). Germany’s dog tax generated €414 million in 2022. Https://Globalpetindustry.Com/Article/Germanys-Dog-Tax-Generated-Eu414-Million-2022.

goodstats. (2023). Ragam Statistik Hewan Peliharaan di Indonesia. Https://Goodstats.Id/Article/Ragam-Statistik-Hewan-Peliharaan-Di-Indonesia-GbtcU.

Gultom, Y. A. (2023). Basis Pemajakan Konsumsi dan Penghasilan: Perspektif Pemerintah dan Wajib Pajak. JRAP (Jurnal Riset Akuntansi Dan Perpajakan), 10(1).

Gustiawan, W. D. (2015). ALASAN KONSUMEN DALAM MENGKONSUMSI (MEMBELI DAN MEMAKAI) SEPEDA SEBAGAI BARANG MEWAH. Jurnal Ilmiah Mahasiswa FEB.

https://www.kai.or.id/berita/hiburan/22760/jadi-influencer-anjing-ini-pendapatannya-rp148-miliar-setahun-bagaimana-dengan-kita.html

idxchannel. (2022). Lima Artis yang Punya Hewan Peliharaan Mahal, Ada yang Mencapai Rp300 Juta. Https://Www.Idxchannel.Com/Ecotainment/Lima-Artis-Yang-Punya-Hewan-Peliharaan-Mahal-Ada-Yang-Mencapai-Rp300-Juta.

kai.or.id. (2023, May). Jadi Influencer, Anjing Ini Pendapatannya Rp14,8 Miliar Setahun, Bagaimana Dengan Kita? Https://Www.Kai.or.Id/Berita/Hiburan/22760/Jadi-Influencer-Anjing-Ini-Pendapatannya-Rp148-Miliar-Setahun-Bagaimana-Dengan-Kita.Html.

Kemenkeu. (2023). Penerimaan Perpajakan. Https://Komwasjak.Kemenkeu.Go.Id/in/Post/Penerimaan-Perpajakan-2022.

Kim, H. (2023). Is luxury tax justifiable? Economics and Philosophy, 39(3), 446–467. https://doi.org/10.1017/S026626712200030X

kumparan.com. (2020). Irfan Hakim Mengaku Pelihara 3 Kura-kura Seharga Rp 500 Juta, Raffi Ahmad Takjub. Https://Kumparan.Com/Kumparanhits/Irfan-Hakim-Mengaku-Pelihara-3-Kura-Kura-Seharga-Rp-500-Juta-Raffi-Ahmad-Takjub-1tDlNU49o4x/4.

Leibenstein, H. (1950). Bandwagon, Snob, and Veblen Effects in the Theory of Consumers’ Demand. The Quarterly Journal of Economics, 64(2), 183. https://doi.org/10.2307/1882692

Lo, S. (2021). ANALISIS FAKTOR DALAM KEPUTUSAN PEMBELIAN REPTIL EKSOTIS CV. KURAKU INDONESIA . PERFORMA: Jurnal Manajemen Dan Start-Up Bisnis, 6(3).

Ma’aruf Ahmad. (2005). Analisis Penawaran dan Permintaan BBM. JESP, 6(1).

Mainolfi, G. (2020). Exploring materialistic bandwagon behaviour in online fashion consumption: A survey of Chinese luxury consumers. Journal of Business Research, 120, 286–293. https://doi.org/10.1016/j.jbusres.2019.11.038

Maslow, A. H. (1943). A theory of human motivation. Psychological Review, 50(4), 370–396. https://doi.org/10.1037/h0054346

Noviana, F. (2018). HEWAN PELIHARAAN SEBAGAI HUMAN SUBSTITUTE DALAM KELUARGA JEPANG. Kiryoku Journal, 2(1).

Nugraheni, A. P., & Cahyonowati, N. (2023). Is the PPnBM Incentive Useful? A Perspective from Business Actors. Jurnal Akuntansi Terapan Indonesia, 6(2).

Rahmiati, D. U., & Pribadi, E. S. (2014). Tingkat Pendidikan dan Status Ekonomi Pemilik Hewan Kesayangan dalam Hal Pengetahuan dan Penerapan Kesejahteraan Hewan. Jurnal Veteriner , 15(3).

Reuter, K. E., & Schaefer, M. S. (2017). Motivations for the Ownership of Captive Lemurs in Madagascar. Anthrozoös, 30(1), 33–46. https://doi.org/10.1080/08927936.2017.1270589

Riantika, R., Kurniati, E., & Gunawan, G. (2016). Analisis Kualitatif dalam Menentukan Besaran Kehilangan Surplus Konsumen dan Surplus Produsen yang Diakibatkan oleh Pajak Spesifik dan Pajak Proporsional. Prosiding Matematika , 2.

Ridwan, M., AM, S., Ulum, B., & Muhammad, F. (2021). Pentingnya Penerapan Literature Review pada Penelitian Ilmiah. Jurnal Masohi, 2(1), 42. https://doi.org/10.36339/jmas.v2i1.427

Romadhona, T., & Perdhana, M. S. (2022). MEMAHAMI PERILAKU KONSUMEN MUSLIM SEBELUM DAN SELAMA MASA PANDEMI COVID-19 . Jurnal Ilmiah Ekonomi Islam, 8(1).

Sabir, I., Azam, A., Majid, M. B., Mahmud, M. S. bin, & Sabir, N. (2020). The Bandwagon Effect and Consumption of Fashion Goods: A Case of Young Consumers of Pakistan. Scholedge International Journal of Management & Development ISSN 2394-3378, 7(5), 88. https://doi.org/10.19085/sijmd070502

Sari, P., Pautina, M. R., Lakadjo, M. A., Ardhian, N. L., & Prasetyo, A. (2023). Pandangan Teori Kebutuhan Dasar Abraham Maslow dan Willian Glasser tentang Fenomena Flexing. Jambura Guidance and Counseling Journal, 4(2).

sippn.menpan.go.id. (n.d.). Persyaratan Impor Karantina Hewan. Https://Sippn.Menpan.Go.Id/Pelayanan-Publik/8048939/Badan-Karantina-Pertanian/Persyaratan-Impor-Karantina-Hewan-.

Srigustini, A., & Aisyah, I. (2021). Pergeseran Perilaku Konsumen Pada Masa Pandemi Covid-19 Ditinjau Berdasarkan Efek Bandwagon, Snob dan Veblen. Jurnal Inovasi Pendidikan Ekonomi (JIPE), 11(1), 92. https://doi.org/10.24036/011121710

Teori Kebutuhan Maslow. https://tirto.id/teori-kebutuhan-maslow-pengertian-dan-contohnya-gjrV

Thuronyi, V. (2004). Presumptive Taxation of the Hard-to-Tax (pp. 101–120). https://doi.org/10.1016/S0573-8555(04)68805-5

tribunnews.com. (2023, December). Mayoritas Pemilik Datangi Klinik Saat Hewan Kesayangan Sakit dan Perlu Pengobatan. Https://Www.Tribunnews.Com/Nasional/2023/12/16/Mayoritas-Pemilik-Datangi-Klinik-Saat-Hewan-Kesayangan-Sakit-Dan-Perlu-Pengobatan.

van der Veen, M. (2003). When is food a luxury? World Archaeology, 34(3), 405–427. https://doi.org/10.1080/0043824021000026422

Veblen, T. (1899). The Theory of the Leisure Class. (Vol. 1). Macmillan Company.

Wang, Y. (2022). A conceptual framework of contemporary luxury consumption. International Journal of Research in Marketing, 39(3), 788–803. https://doi.org/10.1016/j.ijresmar.2021.10.010

www.welcome-center-germany.com. (2023). Pet Tax (Hundesteuer) in Germany: Unraveling the Costs and Regulations. Https://Www.Welcome-Center-Germany.Com/Post/Pet-Tax-Hundesteuer-in-Germany.