Electronic Theses and Dissertation

ABSTRAK
Akbar Imanuddina Khaira (2026). Implementasi Pemotongan dan Pemungutan
Pajak Penghasilan atas Belanja Dana Bantuan Operasional Sekolah pada Sekolah
Dasar Negeri Siatas Kabupaten Aceh Singkil Provinsi Aceh.

Penelitian ini bertujuan untuk menganalisis implementasi pemotongan dan
pemungutan Pajak Penghasilan (PPh) atas belanja Dana Bantuan Operasional
Sekolah (BOS) pada Sekolah Dasar Negeri Siatas Kabupaten Aceh Singkil serta
mengidentifikasi kendala-kendala yang dihadapi dalam pelaksanaannya.
Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik
pengumpulan data melalui wawancara, observasi, dan dokumentasi. Data
diperoleh dari kepala sekolah, bendahara BOS, serta dokumen keuangan sekolah
seperti Buku Kas Umum, laporan pertanggungjawaban dana BOS, dan bukti
pemotongan pajak. Hasil penelitian menunjukkan bahwa proses identifikasi jenis
pajak dan perhitungan Pajak Penghasilan, khususnya PPh Pasal 21 dan PPh Pasal
23, telah dilaksanakan sesuai dengan ketentuan perpajakan yang berlaku. Namun
dalam proses penyetoran dan pelaporan pajak masih terdapat ketidaksesuaian
berupa keterlambatan penyetoran pajak ke kas negara. Hal ini terjadi karena
mekanisme penyetoran pajak dilakukan melalui Dinas Pendidikan dan
Kebudayaan Kabupaten Aceh Singkil menggunakan NPWP Bendahara SKPD.
Kendala lain yang dihadapi adalah kurangnya sosialisasi perpajakan dari Kantor
Pelayanan Pajak serta rendahnya kesadaran penyedia jasa terkait kewajiban pajak.
Oleh karena itu, diperlukan peningkatan sosialisasi perpajakan serta penerapan
metode gross-up agar pelaksanaan kewajiban perpajakan atas dana BOS dapat
berjalan lebih efektif dan sesuai peraturan.


Kata Kunci: Pajak Penghasilan, Dana BOS, Perhitungan Pajak, Penyetoran
Pajak, Pelaporan Pajak

ABSTRACT Akbar Imanuddina Khaira (2026). Implementation of Income Tax Deduction and Collection on School Operational Assistance Fund Expenditure at Siatas State Elementary School Aceh Singkil Regency Aceh Province. This study aims to analyze the implementation of Income Tax (PPh) deductions and collections on School Operational Assistance Fund (BOS) expenditures at Siatas Public Elementary School, Aceh Singkil Regency and to identify the obstacles encountered in its implementation. This study uses a qualitative descriptive method with data collection techniques through interviews, observation, and documentation. Data were obtained from the principal, BOS treasurer, and school financial documents such as the General Cash Book, BOS fund accountability reports, and tax deduction evidence. The results of the study indicate that the process of identifying types of taxes and calculating Income Tax, especially Income Tax Article 21 and Income Tax Article 23, has been carried out in accordance with applicable tax regulations. However, in the process of tax deposit and reporting, there are still discrepancies in the form of late tax deposits to the state treasury. This occurs because the tax deposit mechanism is carried out through the Aceh Singkil Regency Education and Culture Office using the SKPD Treasurer's NPWP. Other obstacles faced are the lack of tax socialization from the Tax Service Office and the low awareness of service providers regarding tax obligations. Therefore, it is necessary to increase tax socialization and the implementation of the gross-up method so that the implementation of tax obligations on BOS funds can be carried out more effectively and in accordance with regulations. Keywords: Income Tax, BOS Funds, Tax Calculation, Tax Payment, Tax Reporting