Analisis Yuridis Pengenaan Pajak Penghasilan terhadap Yayasan di Bidang Pendidikan (Studi pada Yayasan Islamic Centre Sumatera Utara)

Abstract

One of the taxes that provides the largest income in Indonesia is income tax. Income tax is a tax imposed on individuals or individuals and entities in connection with the income received or earned during a tax year. Foundations are one of the entities that are subject to income tax, the foundation's income obtained through the business activities it carries out is subject to income tax. The government provides facilities related to the utilization of excess income tax on the income obtained by foundations from profits from the business activities they carry out. Based on the background description above, the problem in this research can be formulated as follows: How is the application of income tax at the North Sumatra Islamic Center Foundation which operates in the education sector, what are the factors that hinder the implementation of income tax at the North Sumatra Islamic Center Foundation which operates in the field of education? operates in the education sector, how is the management of excess balance received by the foundation based on Minister of Finance Regulation Number 68 of 2020 as a tax facility by the North Sumatra Islamic Center Foundation which operates in the education sector. The research method used in this research is a type of normative legal research, which is supported by primary data sources and secondary data, and qualitative analysis is carried out. The results of the research and discussion are that, through the business activities it carries out, the foundation can earn profits, so that the income obtained by the foundation through its business activities is an income tax object. Obstacles related to the payment of tuition fees from students and santri often experience problems when payments are deposited to the foundation. This delay causes obstacles in the bookkeeping process related to the income that will be deposited. The North Sumatra Islamic Center Foundation has carried out construction of facilities and infrastructure in the form of the construction of 2 classroom buildings consisting of 6 and 4 classes, also used for renovating bathrooms used by male and female students and repairing foundation fences, with the remainder remaining It is also used for installing air conditioning in all classrooms, as well as adding closed circuit television (CCTV) units within the Islamic Center Foundation of North Sumatra, so far the total installed is 100 units.