Manajemen Finansial Pendidikan di Indonesia (Diskursus Sistem Perpajakan pada Institusi Pendidikan)

This study aims to analyze the Education Financing System in Indonesia and its relation to the tax system. The research method used in this research is qualitative by using a library research approach (library research). Data sources consist of two namely primary and secondary. Primary data sources...

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Autores principales: Mesiono Mesiono, Rahmat Rifai Lubis
Formato: article
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Publicado: Sekolah Tinggi Agama Islam Serdang Lubuk Pakam 2021
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Acceso en línea:https://doaj.org/article/a836615fff8f4c36acd115d347be96b1
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spelling oai:doaj.org-article:a836615fff8f4c36acd115d347be96b12021-11-10T06:42:09ZManajemen Finansial Pendidikan di Indonesia (Diskursus Sistem Perpajakan pada Institusi Pendidikan)1978-13262721-439710.51672/alfikru.v15i1.21https://doaj.org/article/a836615fff8f4c36acd115d347be96b12021-06-01T00:00:00Zhttp://jurnal.staiserdanglubukpakam.ac.id/index.php/alfikru/article/view/21https://doaj.org/toc/1978-1326https://doaj.org/toc/2721-4397This study aims to analyze the Education Financing System in Indonesia and its relation to the tax system. The research method used in this research is qualitative by using a library research approach (library research). Data sources consist of two namely primary and secondary. Primary data sources are several government legal regulations related to financing and the tax system in Indonesia, including law number 28 of 2007 concerning general provisions and tax procedures. Law number 36 of 2008 concerning income tax, the decision of the Director General of Taxes No. KEP-87/PJ./1995, PP. RI No.144 of 2000 concerning Types of Goods and Services that are not subject to Value Added Tax and. While secondary sources are other references in the form of books, journals, and proceedings related to the research topic. Data analysis uses content analysis, which is an analysis related to the content of the literature being researched. The results of the study indicate that one of the sources of education financing in Indonesia is tax. The use of these taxes is indeed in accordance with the legality of the government that aims for the prosperity of the people as much as possible, including in this case education services. In relation to taxpayers, not all aspects of education are subject to taxpayers, this is because educational institutions are not included in profit institutions. This treatment certainly aims to improve the quality of education in Indonesia.Mesiono MesionoRahmat Rifai LubisSekolah Tinggi Agama Islam Serdang Lubuk Pakamarticleeducation financingtaxationeducation qualityIslamBP1-253IDAl-Fikru, Vol 15, Iss 1, Pp 14-27 (2021)
institution DOAJ
collection DOAJ
language ID
topic education financing
taxation
education quality
Islam
BP1-253
spellingShingle education financing
taxation
education quality
Islam
BP1-253
Mesiono Mesiono
Rahmat Rifai Lubis
Manajemen Finansial Pendidikan di Indonesia (Diskursus Sistem Perpajakan pada Institusi Pendidikan)
description This study aims to analyze the Education Financing System in Indonesia and its relation to the tax system. The research method used in this research is qualitative by using a library research approach (library research). Data sources consist of two namely primary and secondary. Primary data sources are several government legal regulations related to financing and the tax system in Indonesia, including law number 28 of 2007 concerning general provisions and tax procedures. Law number 36 of 2008 concerning income tax, the decision of the Director General of Taxes No. KEP-87/PJ./1995, PP. RI No.144 of 2000 concerning Types of Goods and Services that are not subject to Value Added Tax and. While secondary sources are other references in the form of books, journals, and proceedings related to the research topic. Data analysis uses content analysis, which is an analysis related to the content of the literature being researched. The results of the study indicate that one of the sources of education financing in Indonesia is tax. The use of these taxes is indeed in accordance with the legality of the government that aims for the prosperity of the people as much as possible, including in this case education services. In relation to taxpayers, not all aspects of education are subject to taxpayers, this is because educational institutions are not included in profit institutions. This treatment certainly aims to improve the quality of education in Indonesia.
format article
author Mesiono Mesiono
Rahmat Rifai Lubis
author_facet Mesiono Mesiono
Rahmat Rifai Lubis
author_sort Mesiono Mesiono
title Manajemen Finansial Pendidikan di Indonesia (Diskursus Sistem Perpajakan pada Institusi Pendidikan)
title_short Manajemen Finansial Pendidikan di Indonesia (Diskursus Sistem Perpajakan pada Institusi Pendidikan)
title_full Manajemen Finansial Pendidikan di Indonesia (Diskursus Sistem Perpajakan pada Institusi Pendidikan)
title_fullStr Manajemen Finansial Pendidikan di Indonesia (Diskursus Sistem Perpajakan pada Institusi Pendidikan)
title_full_unstemmed Manajemen Finansial Pendidikan di Indonesia (Diskursus Sistem Perpajakan pada Institusi Pendidikan)
title_sort manajemen finansial pendidikan di indonesia (diskursus sistem perpajakan pada institusi pendidikan)
publisher Sekolah Tinggi Agama Islam Serdang Lubuk Pakam
publishDate 2021
url https://doaj.org/article/a836615fff8f4c36acd115d347be96b1
work_keys_str_mv AT mesionomesiono manajemenfinansialpendidikandiindonesiadiskursussistemperpajakanpadainstitusipendidikan
AT rahmatrifailubis manajemenfinansialpendidikandiindonesiadiskursussistemperpajakanpadainstitusipendidikan
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