PELATIHAN PERPAJAKAN (UNTUK GURU DAN BENDAHARA SD MUHAMMADIYAH MILIRAN)

Authors

  • 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

Keywords:

Taxes, Good School Governance, Bantuan Operasional Sekolah

Abstract

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.

References

[1] Klikpajak.go.id. jenis-jenis formulir SPT TahunanOrang Pribadi dan Cara Mengisi SPT. November 2021. https;//klikpajak.id/blok/perencanaan pajak/jenisjenis-formulir-spt tahunan-orang-pribadi dan cara mengisi-spt
[2] Online-Pajak.com/ PPh terutang: Dasar hukum, Tarif dan contoh perhitungan. November 2021. https;//www.online-pajak.com/tentang-pph21/pphterutang.
[3] Peraturan Menteri Pendidikan dan Kebudayaan No. 6 Tahun 2021. Tentang Petujuk Teknis Pengelolaan Dana Batuan Oprasional Sekolah.
[4] Peraturan MenteriPenddidiak dan Kebudayaan Republik IndonesiaNomor 75 Tahun 2016 Tentang Komite Sekolah.
[5] Pohan C. A (2014). Pembahasan Konperhensif Perpajakan Indonesai Teorinya dan Kasus. Jakarta: Mitra Wacana Media
[6] Rahayu, S. K. (2010). Perpajakan Indonesia: Konsep dan Aspek Formal. Yogyakarta: Graha Ilmu.
[7] Susanti, Hendri. (2019). Penerapan Good School Governance (GSG) Dan Pengaruhnya Terhadap Efektifitas Pengelolaan Bantuan Operasional (BOS) Sekolah Dasar Kota Blitar. Jurnal Ilmu Manajemen. Vol. 8, Nomor 1, Juni 2019.
[8] Undang –undang Republik Indonesia Nomor 20 tahun 2003. Tentang Sistem Pendidikan Nasional.
[9] Undang-undang Republik Indonesia Nomor 16 tahun 2000. Tentang Ketentuan Umum dan Tata Cara Perpajakan.
[10]Wahyuni, Indah. (2011). Keefektifan Pengelolaan Dana Bantuan Operasional Sekolah (BOS SMA) Sekolah Dasar pada Daerah Miskin di Kelurahan Kemayoran
Jakarta Pusat. Thesis. Yogyakarta

Downloads

Published

2021-12-27

Citation Check