Mekanisme Pemungutan Pajak atas Penggunaan Dana Bantuan Operasional Sekolah (BOS) (Studi Pada Yayasan Melati Chairani Kesuma Kota Medan)

Abstract

School Operational Grant Funds (BOS) is a form of government support aimed at ensuring equal and quality access to education across Indonesia. The funds are allocated to support daily school operations and learning activities. However, in practice, BOS funds are also subject to tax obligations that must be fulfilled by school treasurers, including tax withholding, depositing, and reporting. These obligations require a sound understanding of tax regulations to ensure transparency and accountability in public fund management. This study aims to describe the tax collection mechanism related to the use of BOS funds, evaluate the level of compliance among school treasurers in fulfilling tax obligations, and identify challenges faced during tax collection implementation. The research was conducted at Melati Chairani Kesuma Foundation in Medan, a private education institution managing BOS funds for its operations. This study employs a descriptive qualitative method with data collected through interviews, documentation, and observation. Informants include school treasurers, principals, and foundation administrators directly involved in managing BOS funds. The collected data were analyzed qualitatively to provide a comprehensive understanding of the school's tax compliance practices. The results indicate that the tax collection mechanism has been properly implemented for taxes such as Income Tax Article 21, Article 22, and Value Added Tax (VAT). The level of compliance is relatively high, with 6 out of 8 compliance indicators fulfilled. However, there are still obstacles such as limited technical understanding of taxation and difficulties operating digital platforms like ARKAS and e-Bupot. Therefore, additional training and guidance are needed to improve tax compliance and effectiveness in BOS fund management.