OPTIMALISASI PAJAK JASA PENDIDIKAN: DALAM UPAYA PEMERATAAN PENDIDIKAN
Abstract
Tax Planning Tax Planning is an effort to save taxes This study seeks to examine the impact of changes in the taxation scheme on VAT for Education Services. Education services, which were originally excluded from the object of VAT, caused considerable tax expenditure, but their implementation has not been on target. The HPP Law changes the taxable service exemption scheme to provide VAT facilities in the form of exemption or non-collection. The research method used is descriptive qualitative. To ensure that the provision of these facilities is on target, the government needs to establish a certain classification for the provision of educational services with a regulation whose preparation is coordinated with the relevant technical ministries. This research is expected to be a reference for stakeholders in policy formulation for the realization of the principles of justice and equity in education as well as optimization of state revenue.
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Eprilia, F. F. (2022). Penghapusan Jasa Pendidikan Dari Jasa Tidak Kena Pajak Berdasarkan Undang- Undang Nomor 7 Tahun 2021 Tentang Harmonisasi Peraturan Perpajakan Removal Of Educational Services From Non-Taxable Services Based On Law Number 7 Year 2021 Concerning Harmonization. 645–662.
Habsy, B. A. (2017). Seni Memehami Penelitian Kuliatatif Dalam Bimbingan Dan Konseling : Studi Literatur. JURKAM: Jurnal Konseling Andi Matappa, 1(2),90.
https://doi.org/10.31100/jurkam.v1i2.56 Inkiriwang, R. R., Singal, R., & Roeroe, J. V. (2020).
Kewajiban Negara dalam Penyediaan Fasilitas Pendidikan Kepada Masyarakat Menurut Undang-Undang Nomor 20 Tahun 2003 tentang Sistem Pendidikan Nasional. Lex Privatum, 8(2), 73–92.
Kurniawati, F. N. A. (2022). Meninjau Permasalahan Rendahnya Kualitas Pendidikan Di Indonesia Dan Solusi. Academy of Education Journal, 13(1), 1– 13. https://doi.org/10.47200/aoej.v13i1.765
Lisnawati. (2021). Mengkaji Wacana Pengenaan Pajak Pertambahan Nilai (PPN) Terhadap Jasa Pendidikan. Kajian Singkat Terhadap Isu Aktual Dan Strategis: Bidang Ekonomi Dan Kebijakan.
https://doi.org/10.24198/jppm.v2i3.13592 Arkhan, R. F., & Rodhiyawan, W. W. (2021). Pengenaan
Pajak Pertambahan Nilai Terhadap Jasa Penyelenggaraan Seminar. Educoretax, 1(2), 143–153.
https://doi.org/10.54957/educoretax.v1i2.15 Asmarani, N. G. C. (2021). Pengecualian PPN dan
Fasilitas PPN. DDTC. https://news.ddtc.co.id/apa- itu-pengecualian-ppn-dan-fasilitas-ppn-30380
Armaya, D., Br Purba, R., & Maisarah, R. (2023). THE INFLUENCE OF EARNING PER SHARE (EPS) AND DIVIDEND PER SHARE (DPS) ON STOCK PRICE IN BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) IN 2017-2021 WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE. Proceeding International Conference Keputeraan Prof. H. Kadirun Yahya, 1(1), 445 - 449.
Haliza, S., Br Purba, R., & Maisyarah, ,. (2023). THE INFLUENCE OF AUDITOR REPUTATION, AUDIT ENGAGEMENT PERIOD, COMPANY SIZE AND AUDITOR ROTATION ON AUDIT QUALITY WITH THE AUDIT COMMITTEE AS MODERATION IN BANKING SUB SECTOR COMPANIES WHICH ARE LISTED ON THE IDX. Proceeding International Conference Keputeraan Prof. H. Kadirun Yahya, 1(1), 450 - 453.
Ayumi, L. (2021). Mengurai Berbagai Konsekuensi Kebijakan Pengecualian PPN. DDTC. https://news.ddtc.co.id/mengurai-berbagai- konsekuensi-kebijakan-pengecualian-ppn-30574
Bednar, S., & Gicheva, D. (2013). Tax benefits for graduate education: Incentives for whom? Economics of Education Review, 36, 181–197. https://doi.org/10.1016/J.ECONEDUREV.2013.07.001
BKF. (2021). Laporan Belanja Perpajakan 2020.
Breuer, L. E., Guajardo, J., & Kinda, T. (2018). Realizing Indonesia’s Economic Potential. INTERNATIONAL MONETARY FUND.
https://doi.org/10.5089/9781484337141.071 Cleartax. (2022, January 12). Taxation Of Educational Institutions under GST. Https://Cleartax.in/s/Gst- Educational-Institutions.
Darussalam, Septriadi, D., & Dhora, K. A. (2018). Konsep dan Studi Komparasi Pajak Pertambahan Nilai. DDTC. https://perpajakan- id.ddtc.co.id/publikasi/ebooks/konsep-dan-studi-komparasi-pajak-pertambahan-nilai DDTCNews. (2021, June 21). Pengurangan Pengecualian PPN Saat Ruang Fiskal Makin Sempit. DDTCNews.
Https://News.Ddtc.Co.Id/Pengurangan- Pengecualian-Ppn-Saat-Ruang-Fiskal-Makin- Sempit-30383.
De la Feria, R., & Krever, R. (2013). de la Feria, Rita and Krever, Richard, Ending VAT Exemptions: Towards a Post-Modern VAT. In VAT Exemptions: Consequences and Design Alternatives (pp. 3– 36). https://doi.org/10.1086/ntj41790820
Elsayed, M. A. A. (2016). The Impact of Education Tax Benefits on College Completion. Economics of Education Review, 53, 16–30. https://doi.org/10.1016/J.ECONEDUREV.2016.05.005
Eprilia, F. F. (2022). Penghapusan Jasa Pendidikan Dari Jasa Tidak Kena Pajak Berdasarkan Undang- Undang Nomor 7 Tahun 2021 Tentang Harmonisasi Peraturan Perpajakan Removal Of Educational Services From Non-Taxable Services Based On Law Number 7 Year 2021 Concerning Harmonization. 645–662.
Habsy, B. A. (2017). Seni Memehami Penelitian Kuliatatif Dalam Bimbingan Dan Konseling : Studi Literatur. JURKAM: Jurnal Konseling Andi Matappa, 1(2),90.
https://doi.org/10.31100/jurkam.v1i2.56 Inkiriwang, R. R., Singal, R., & Roeroe, J. V. (2020).
Kewajiban Negara dalam Penyediaan Fasilitas Pendidikan Kepada Masyarakat Menurut Undang-Undang Nomor 20 Tahun 2003 tentang Sistem Pendidikan Nasional. Lex Privatum, 8(2), 73–92.
Kurniawati, F. N. A. (2022). Meninjau Permasalahan Rendahnya Kualitas Pendidikan Di Indonesia Dan Solusi. Academy of Education Journal, 13(1), 1– 13. https://doi.org/10.47200/aoej.v13i1.765
Lisnawati. (2021). Mengkaji Wacana Pengenaan Pajak Pertambahan Nilai (PPN) Terhadap Jasa Pendidikan. Kajian Singkat Terhadap Isu Aktual Dan Strategis: Bidang Ekonomi Dan Kebijakan.
Published
2023-04-27
How to Cite
SIREGAR, Nancy Mayriski; MUNTHE, Desi Triana.
OPTIMALISASI PAJAK JASA PENDIDIKAN: DALAM UPAYA PEMERATAAN PENDIDIKAN.
Scenario (Seminar of Social Sciences Engineering and Humaniora), [S.l.], p. 332-339, apr. 2023.
Available at: <https://jurnal.pancabudi.ac.id/index.php/scenario/article/view/4534>. Date accessed: 03 july 2024.
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