ANALISIS FRAMING PEMBERITAAN KENAIKAN PPN 12% DI INDONESIA PADA MEDIA ONLINE KOMPAS.COM EDISI DESEMBER 2024 HINGGA JANUARI 2025

Abstract

Tax is a primary source of state revenue that plays a crucial role in financing development, public services, and maintaining economic stability. One of the most impactful taxes is Value Added Tax (VAT). In 2025, the Indonesian government increased the VAT rate from 11% to 12% under the Law on Harmonization of Tax Regulations (UU HPP), triggering diverse public reactions. This study examines how Kompas.com frames the issue of the 12% VAT increase. This research employs a descriptive qualitative approach using Robert N. Entman’s framing analysis, which includes defining problems, diagnosing causes, making moral judgments, and suggesting solutions. The primary data consist of ten Kompas.com news articles published between December 2024 and January 2025. The findings reveal that the coverage emphasizes proximity, conflict and controversy, and prominence. Kompas.com frames the VAT policy as a legitimate government decision while highlighting public responses and official clarifications