T This study aims to determine the Perception of Individual Taxpayers towards the policy of increasing the Value Added Tax rate to 12% in 2025. This study was conducted using a descriptive qualitative method. The data used in this study are primary data obtained through the distribution of questionnaires via Google from.The population used in this study is Individual Taxpayers who already have income and have living expenses in the Jakarta and Tangerang areas. The sample obtained was 165 Individual Taxpayers and the data analysis technique used was using SPSS 28 as a tool to assist in data processing.The results of this study are that individual taxpayers have understood the general understanding of the provisions regarding Value Added Tax rates and have a perception of disagreeing with the increase in Value Added Tax rates to 12%, individual taxpayers have a perception of disagreeing with the principle of fairness in tax collection in the policy of increasing Value Added Tax rates which is considered not to be able to reflect the principle of fairness in tax collection, individual taxpayers have a perception of agreeing with the principle of benefits in the policy of increasing Value Added Tax rates to 12% in 2025.