Cooperative Tax: Regulation, Implementation and Expectation

Sugiyanto, Sugiyanto (2019) Cooperative Tax: Regulation, Implementation and Expectation. 1st Borobudur International Symposium on Humanities, Economics and Social Sciences (BIS-HESS). p. 62.

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Potential of government revenue from taxpayers is expected to come not only from estate enterprises (BUMN), private enterprises (BUMS) but also Cooperatives. Cooperative as taxpayers and cooperative also as tax collectors, who have taxation rights and obligations in accordance with applicable regulations. The number of active cooperatives in Indonesia is around 154,000 units, but the contribution of cooperatives as taxpayers is considered to be still limited, it is not because the business scale is still relatively small, but most cooperative managers still think that cooperatives do not need to pay taxes. This study aims to examine the regulations, implementation, and expectations of managers of cooperatives as taxpayers. This study was conducted using descriptive qualitative and quantitative methods. The object of this study was conducted on a number of sample cooperatives that determined purposively based on turnover of up to Rp. 4.8 billion, between Rp. 4.8 billion to Rp. 50 billionand above Rp. 50 billion. The results of studies on various regulations show that cooperatives as a corporate that is a group of people who do joint ventures are taxpayers both as taxpayers such as corporate income tax, land and building tax, stamp duty, regional retribution, with holding income tax on salaries and value added tax collector. The understanding of the cooperative manager that a cooperative organization as a union between a cooperative company and its member households, in developing their business, they are prioritized to serve members, members as service user and cooperative owner. If there is excess capacity, the cooperative can transact with non-members. Thus the report of cooperative business success is separated between member services and non-member transactions. The consequence of this understanding is that there are still many cooperatives that have not paid corporate tax, especially those originating from the results of the service of members. Other conditions are not all cooperativescarry out functions as holding income tax on salaries and value added tax collector. But cooperatives are relatively compliant as land and building tax payers, Stamp Duty, Regional Tax. The cooperative manager expects that the results of operations originating from member services are not subject to corporate income tax.

Item Type: Article
Uncontrolled Keywords: Tax regulations, taxpayers, tax collectors, and cooperative expectation
Depositing User: SE Asep Hermawan
Date Deposited: 16 Dec 2019 07:27
Last Modified: 22 Oct 2021 03:55

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