ANALISIS KEPATUHAN BENDAHARA DANA BOS SDN X TERHADAP ASPEK PERPAJAKAN

نویسندگان

چکیده

Dana BOS 2021 yang telah disalurkan pada subbidang SD Rp. 23,8 Trilyun, namun hal ini belum diimbangi dengan penerimaan pajak bersumber dari dana tersebut. Penelitian berfokus tingkat kewajiban perpajakan bendahara BOS. Tujuan penelitian adalah untuk menganalisis bendaharawan aspek perpajakan. Metode digunakan dalam kualitatif eksploratif metode studi kasus. Berdasarkan hasil analisis pemotongan dan/atau pemungutan serta penyetoran dan pelaporan, kesesuaian pelaksanaan Bendahara SDN X terhadap ketentuan sebesar 62,5%. Hal tersebut mengindikasikan bahwa patuh perpajakannya. Disarankan KPP memberikan penyuluhan pelatihan BOS.
 Keywords: Perpajakan, Kepatuhan, Bana Bos

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ژورنال

عنوان ژورنال: Jurnal Proaksi

سال: 2022

ISSN: ['2089-127X', '2685-9750']

DOI: https://doi.org/10.32534/jpk.v9i4.3416