Implementasi Kepatuhan Perpajakan dalam Pengelolaan Dana BOS pada Sekolah di Bawah Yayasan Al Amanah Al Bantani Tangerang Selatan
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Abstract
This study aims to analyze the implementation of School Operational Assistance (BOS) fund management and the level of tax compliance for the 2024/2025 fiscal year at the Islamic Elementary School (SDI) and Junior High School (SMP) units under the Al Amanah Al Bantani Foundation, South Tangerang. This study employed a descriptive qualitative method with a case study approach. Data were collected through field observations, documentation of BOS fund financial reports, and in-depth interviews with school treasurers and vice principals. The results indicate that BOS fund management in both units has been implemented in a structured, accountable, and transparent manner through the ARKAS digital ecosystem in accordance with applicable government regulations. Each educational unit has independent authority to manage and implement its budget according to its operational needs. Tax compliance in both units is relatively high and is implemented through two mechanisms: automatic tax deductions through SIPLah digital platform partners classified as taxable entrepreneurs (PKP) and manual withholding and remittance by school treasurers for transactions involving local non-PKP vendors. Despite the generally effective implementation, several internal and external constraints remain. Internal constraints include weaknesses in physical document archiving and difficulties in determining expenditure priorities at the SDI level, as well as coordination challenges among administrative personnel at the SMP level. External constraints include technical disruptions to the ARKAS application and reporting servers, fluctuations in market prices, delays in BOS fund disbursement, delays in the issuance of digital tax invoices, and the limited availability of local vendors with taxpayer identification numbers (NPWP). These findings indicate that effective BOS fund management and tax compliance depend not only on digital systems but also on the administrative capacity, coordination, and consistency of school financial managers.
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