• Tsani Ramadhani Samrin Faculty Of Economics and Business, Universitas Ahmad Dahlan, Indonesia
  • Rohmad Yuliantoro C. W Faculty Of Economics and Business, Universitas Ahmad Dahlan, Indonesia


Taxes, Good School Governance, Bantuan Operasional Sekolah


Effective and responsible management of BOS funds must pay attention to regulation and be implemented in an accountable, transparent, and efficient manner so as to create a conducive school atmosphere for improving school performance and quality. So that it has an impact on improving students' learning achievement without regard to sex differences taking intoaccount the protection of child safety and well-being, as well as paying attention to children with special needs.

The obligation of government agencies in the field of taxation in managing BOS funds is (1). Have a Taxpayer Principal Number (NPWP) (2). For government agencies that submit BKP (Taxable Goods) and/or JKP (Taxable Services) (3). Collection of Value Added Tax (VAT) on Goods and Services Spending. (4). Income Tax Deduction Article 23 on spending at a rate of 2% of the object PPh or DPP VAT (5). Withholding Income Tax 4 Paragraph 2 at a rate of 2% of the object PPh or DPP VAT, deposit no later than the 10th and reporting no later than the next 20 months. (6) Income Tax Deduction article 21 on employee spending. The purpose and benefit of PKM activities is to assist teachers in understanding the ins and outs of financial statements and how to pay taxes, which includes how to calculate, how to pay, and how to report taxes.

Good School Governance for a school is currently a must to be achieved and implemented. Good School Governance is the service of providing education in schools that are clean and correct in accordance with the rules of the system and procedures that apply based on the principles of accountability, participatory, responsive, efficient, effective, and professional.


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Jakarta Pusat. Thesis. Yogyakarta




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