Implementasi Kebijakan Perlakuan Perpajakan Atas Sisa Lebih Yayasan Pendidikan Katolik Dalam Meningkatkan Sarana Dan Prasarana Pendidikan: Studi Kasus Pada Yayasan Mardi Lestari Sragen
DOI:
https://doi.org/10.31334/3yn6ez47Keywords:
Implementasi Kebijakan, Perlakuan Perpajakan, Sisa LebihAbstract
Penelitian ini bertujuan untuk menganalisis implementasi Kebijakan Perlakuan Perpajakan Atas Sisa Lebih Yayasan Pendidikan Katolik di Yayasan Mardi Lestari Sragen, berdasarkan teori George Edward III.Kebijakan ini didasarkan Peraturan Menteri Keuangan Republik IndonesiaNomor 68/PMK.03/2020 dan Peraturan Direktur Jenderal Pajak tentang sisalebih yang diterima maupun didapatkan oleh Badan atau Lembaga nirlabayang bergerak dalam bidang pendidikan dan/atau bidang penelitian danpengembangan yang dikecualikan dari objek pajak penghasilan,padaPenelitian ini mengkaji keberhasilan implementasi kebijakan melalui empatelemen utama teori Edward III: komunikasi, sumber daya, disposisi, danstruktur birokrasi. Hasil penelitian menunjukkan bahwa implementasikebijakan perpajakan sisa lebih terdapat sejumlah kendala, seperti kurangoptimalnya sosialisasi kebijakan, keterbatasan Sumber Daya Manusia. Solusiyang dilakukan yayasan meliputi peningkatan sosialisasi, penggunaan sistemdigital untuk sistem keuangan, dan pengajuan peningkatan kapasitasinfrastruktur. Penelitian ini juga memberikan rekomendasi untukmeningkatkan efektivitas kebijakan perpajakan sisa lebih seperti memperbaikikomunikasi lintas sektor, meningkatkan kapasitas yayasan, dan memastikanPelaporan perpajakan berjalan lancar . Temuan ini memberikan implikasipenting bagi pengembangan kebijakan Perpajakan secara khusus untukYayasan Pendidikan.
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