Abstrak
Yayasan lembaga pendidikan memiliki kewajiban untuk menyampaikan laporan tahunan kepada para stakeholder mengenai kegiatan yang dilakukan selama setahun. Bagi yayasan yang memperoleh dana dari masyarakat wajib diaudit oleh kantor akuntan publik. Pengelolaan keuangan di lembaga pendidikan merupakan kegitan yang amat penting, harus diawasi, dikendalikan dan diamati setiap saat oleh semua pembina, pengurus, dan pengawas yayasan serta pimpinan lembaga pendidikan, agar bila terjadi sesuatu masalah di keuangan dapat ditangani dengan cepat, tepat dan akurat. Selain itu yayasan lembaga pendidikan memiliki kewajiban pula kepada pemerintah, khususnya di bidang perpajakan. Yasasan lembaga pendidikan diharuskan membuat laporan pajak berupa surat pemberitahuan (SPT) secara bulanan maupun tahunan. SPT bulanan berupa SPT 1721 berupa laporan pemotongan pajak atas gaji, upah, honorarium, uang lembur, THR yang diterima tenaga pendidik (guru/dosen) dan tenaga kependidikan (administrasi, sekuriti, kebersihan) yang telah melampuai penghasilan tidak kena pajak. SPT untuk Pajak Penghasilan Potongan Pungutan seperti PPh Pasal 23, Pasal 26, Pasal 4 ayat 2 bila ada transaksi yang mengharuskan yayasan lembaga pendidikan melakukan pemotongan dan pemungutan. SPT tahunan berupa SPT 1771 sebagai badan usaha berbentuk yayasan juga harus menyampaikan laporan kegiatannnya. Bila ada surplus yang diperoleh tahun itu, harus diberitahu jumlahnya dan dibuat rencana surplus tersebut mau digunakan untuk apa saja. Selama surplus tersebut digunakan tidak melampuai waktu empat tahun dan dimanfaatkan untuk kepentingan lembaga pendidikan tersebut, seperti membangun ruang belajar baru, menyediakan sarana prasarana untuk murid/mahasiswa, dan lainnya, maka surplus tersebut tidak dikenakan pajak penghasilan.
Kata Kunci: manajemen keuangan, akuntan publik.
Abstract
Educational institution foundations have an obligation to submit annual reports to stakeholders regarding activities carried out during the year. Foundations that receive funds from the public must be audited by a public accounting firm. Financial management in educational institutions is a very important activity, it must be supervised, controlled and observed at all times by all supervisors, administrators and supervisors of foundations as well as leaders of educational institutions, so that if something happens in finance can be handled quickly, precisely and accurately. In addition, educational institution foundations also have obligations to the government, especially in the field of taxation. Educational institutions are required to prepare tax reports in the form of notification letters (SPT) on a monthly or annual basis. Monthly SPT in the form of SPT 1721 in the form of a tax deduction report on salaries, wages, honoraria, overtime pay, THR received by educators (teachers / lecturers) and educational staff (administration, security, cleanliness) who have exceeded their non-taxable income. SPT for Withholding Tax Withholding such as Income Tax Article 23, Article 26, Article 4 paragraph 2 if there is a transaction that requires educational institution foundations to deduct and collect. Annual SPT in the form of SPT 1771 as a business entity in the form of a foundation must also submit a report on its activities. If there is a surplus obtained that year, the amount must be informed and a plan should be made of the surplus to be used for whatever. As long as the surplus is used less than four years and is used for the benefit of the educational institution, such as building new learning spaces, providing infrastructure for students, etc., the surplus is not subject to income tax.
Keywords: financial management, public accounting.
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