ANALISIS PEMBERLAKUAN PAJAK PENGHASILAN
TERHADAP YAYASAN YANG BERGERAK
DI BIDANG PENDIDIKAN
(Studi di Kantor Pelayanan Pajak Medan Polonia)
TESIS
Oleh :
OMICA
NIM : 037011063/MKn
A N A L I S I S P E M B E R L A K U A N P A J A K P E N C H A S I L A N T E R H A D A P Y A Y A S A N Y A N G B E R G E R A K D I B I D A N G P E N D I D I K A N
(Studi di Kantor Pelayanan Pajak Medan Polonia)
O m i c a l
P r o f . M u h a m m a d A b d u h , S H .2 B u d i m a n G i n t i n g , S H . , M . H u m .2
(Alm) Notaris Djaidir, SH., M.Kn2
INTISARI
Pada perkembangannya yayasan yang bergerak di bidang pendidikan dinilai telah menyimpang dari tujuan pembentukan yayasan yaitu sebagai sebagai salah satu bentuk badan organisasi nirlaba. Pandangan tersebut timbul karena adanya kesalahan persepsi masyarakat terhadap pengertian nirlaba itu sendiri. Nirlaba sebenarnya mengandung arti tidak boleh membagikan keuntungan yang diperoleh dari hasil kegiatan usahanya kepada para organnya.
Berdasarkan penjelasan Pasal 2 ayat (1) huruf b Undang-Undang Republik Indonesia Nomor 17 tahun 2000 tentang perubahan ketiga atas Undang-Undang Nomor 7 tahun 1983 tentang Pajak Penghasilan, yayasan ditetapkan sebagai subjek pajak. Penetapan yayasan sebagai subjek pajak terutama yayasan yang bergerak di bidang pendidikan disebabkannya karena adanya pihak-pihak yang memanfaatkan y ay a s an s eb a g ai u p ay a u n t u k me n c a r i k eu n t u n g an y a n g s e b e s ar - b e s a r n y a d an terhindar dari pemungutan pajak. Dalam tesis ini yang menjadi permasalahan untuk diteliti adalah berkaitan dengan efektifitas pemberlakuan pajak penghasilan terhadap yayasan yang bergerak di bidang pendidikan sebagai wajib pajak badan, pemungutan pajak penghasilan terhadap suatu y ayasan pendidikan dan kedudukan y ay asan pendidikan sebagai pemotong pajak penghasilan serta akibat hukum atau sanksi yang dikenakan terhadap yayasan pendidikan yang tidak memenuhi kewajiban perpajakan yang dikenakan kepadanya.
Penelitian ini bersifat deskriptif analitis dengan menggunakan metode p e n d e k a t a n y u r i d i s n o r m a t i v e d a n . y u r i d i s e m p i r i s . L o k a s i p e n e l i t i a n a d a l a h K a n t o r Pelayanan Pajak Medan Polonia dan pengurus-pengurus yayasan yang bergerak di bidang pendidikan yang terdaftar di Kantor Pelayanan Pajak Medan Polonia.
H a s i l p e n e l i t i a n m e n u n j u k k a n t i n g k a t e f e k t i f i t a s p e m e r l a k u a n p a j a k penghasilan pada yayasan-yayasan yang bergerak di bidang pendidikan sudah cukup baik walaupun tidak didukung oleh tingkat pengetahuan dan pemahaman para wajib p a j a k t e r u t a m a p e n g u r u s y a y a s a n t e r h a d a p p e r a t u r a n p e r p a j a k a n i t u s e n d i r i . Pemberlakuan pajak penghasilan pada yayasan yang bergerak di bidang pendidikan
1.
Mahasiswa Pascasarjana Magister Kenotariatan Universitas Sumatera Utara.
2.
sama dengan pemberlakuan pajak penghasilan pada badan usaha lain, walaupun khusus untuk yayasan yang bergerak di bidang pendidikan formal diberikan perlakuan khusus dalam bentuk pembebasan PPh atas hasil surplus dari pendapatan yayasan terutama jika keuntungan tersebut digunakan untuk membangun sarana dan p r a s a r a n a p e n d i d i k a n . Y a y a s a n y a n g b e r g e r a k d i b i d a n g p e n d i d i k a n j u g a berkedudukan sebagai pemotong pajak.
Sehubungan dengan hasil penelitian tersebut direkomendasikan beberapa hal antara lain perlunya sosialisasi peraturan perpajakan agar masyarakat khususnya para pengurus yayasan serta adanya sanksi yang tegas. Karena upaya-upaya tersebut sangat mendukung efektifitas pemberlakuan pajak penghasilan di dalam masyarakat, khususnya pada yayasan-yayasan yang bergerak di bidang pendidikan.
Kata-kata kunci : - Pajak Penghasilan - Yayasan
AN ANALYSIS KEEPING THE INCOME TAX EFFECTIVE TO A F O U N D A T I O N O P E R A T I N G O N E D U C A T I O N
(Study in Tax Service Office of Medan Polonia)
O m i c a3
Prof. Muhammad Abduh, SH.4 Budiman Ginting, SH., M.Hum.2 (Alm) Notaris Djaidir, SH., M.Kn2
ABSTRACT
Having progressed a foundation operating on education sector was assumed in deviation by the aims in establishing the foundation; it managed as alike a non-profit organization. Acknowledged such perception move to emerge on an incorrect set opinion by public itself. Since non-profit is indeed meaning unallowable to share any profit part gained by the business operation to those element.
Refers to the outline of Article 2 section (1) point b in the Statute number 17 year 2000 about Institute Income Tax regarding the third amendment on Statute number 7 year 1983, the foundation is assumed as the tax subject. To define a foundation as tax subject is mainly to the foundation operating on education because found some sides exploiting the foundation with the effort to find profit as much as possible and avoiding to tax collected. The problem to this paper as in searching is connecting to how far the effectiveness in keeping collect its tax income over the foundation operation on education as tax obligation with institute, collecting is income tax on a foundation on education and the position of foundation on education as collector to the income tax as well as legal consequence or any sanction that shall be put on the education foundation that not fulfill the requirements on tax as subject to it.
This research adopted an analytical description using a normative juridical and empirical juridical approaching method. The location for research took place on Tax Service Office of Medan Polonia and to that management of foundation operating on education sector registered of course on Tax Service Office of Medan Polonia.
The result of research showed the effectiveness rate keep collecting the income tax on the foundations operating on education sector already run properly although it was not supported by a good level on knowledge and understanding by that tax obligation mainly to that management of foundation upon the tax
3.
Notary Master Postgraduate Student in University of North Sumatera.
4.
regulations itself. To keep the income tax effective to those foundations operating on education sector in practicing is equal as to other business organization do, although it is already given specification to those foundation operating on education sector run formal, means giving them privilege with releasing any income tax (PPh) on the surplus result of profit to the foundation, it is particularly if that profit employed to build some superstructures and infrastructure of that education sector. The foundation operating on education sector also takes position as collector to the tax.
In relevance to the result of research, then recommended some points such it urged to the government keep socialization the regulation on taxes for those people in public particularly as the management to the foundation, as set a certain punishment firmly. It is recognized with that efforts is possible to support highly the effectiveness to keep the income tax collected as found around, particularly to the foundations operations on education sector.
