Aktualisasi Peran Pajak Dalam Dunia Pendidikan

(Simbiosis Mutualisme)

Abstract

Human Resource Development in Indonesia requires synergy of all elements of the nation,
including support from the Directorate General of Taxes, especially related to policies that support the
world of education. However, this support must synergize with the availability of human resources who
care about their tax obligations. With the literature research method through several literature related to
tax and education, it can be concluded that the role of taxes in the world of education is manifested in
the policy of providing VAT exemption facilities on general and religious textbooks, tax facilities for
educational bodies / institutions whose profits are used to improve the quality of education. , facilities for
scholarships that are exempt from the object of income tax and exemption from collection of Income Tax
Article 22 on BOS Funds. Meanwhile, the role of the world of education is to maintain an orderly tax
administration for school treasurers, providing data on partners related to procurement projects and
construction services for the purposes of extending taxpayers and the Inclusion of Tax Awareness in
Education so that an understanding of tax obligations can be embedded from an early age.