| dc.description.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. | en_US |
