Analisis Aspek Perpajakan Atas Bantuan Operasional Sekolah (Bos) Di Sma Kartika Iv-3 Surabaya

This study aims to analyze the taxation aspects that have been taken to account by the School Treasurer in SMA Kartika IV-3 Surabaya and determine the things that become obstacles for managing use of the funds. The method used in this research is descriptive qualitative method based on the data presented in the form of primary and secondary data obtained from the document School Treasurer and Vice Principal of Infrastructure as well as through interviews, observation and study of literature. Based on observations it can be concluded that the School Treasurer of SMA Kartika IV-3 Surabaya has done counting on the tax aspects of the use of the funds for 2 (two) periods, namely the period from January to June 2014 and the period from July to December 2014 including aspect of income tax par 21 (PPh 21), aspect of income tax par 22 (PPh 22), aspect of income tax par 23 (PPh 23) and aspect of value added tax (PPN), but the School Treasurer when calculating aspects of the tax about SOF, experienced incompatibility with Tax Regulations and Technical Guidelines of the SOF for High School applicable. The authors suggested that the School Treasurer should be more understanding of economics sciences back existing tax, especially in a sustainable manner and understand the Technical Guidelines back management of SOF’s funds that have been issued by the government and for the School Authorities should appoint School Treasurer to those who have a background in economics sciences especially about taxation. Similarly, the government should socialize regularly to provide counseling in terms of understanding the importance of the School Treasurer in managing aspects of the tax on the SOF. Keywords: Taxation Aspects, School Operational Fund (SOF