National Children’s Day 2022 coincides with the School Environment Introduction Period (MPLS) activities held in schools. MPLS which a few years ago was better known as the Student Orientation Period (MOS) is a mandatory activity carried out in schools at the beginning of each school year to welcome the arrival of new students. During the orientation period, it is usually found at the junior and senior high school levels.
In the past year, MOS was very scary for new students because they had to face unpleasant behavior from the seniors. This treatment seems to be justified by the school. MPLS held by students today has a more positive impact on students who have just entered a higher school level. MPLS makes students to recognize the vision and mission, programs, activities to school facilities and infrastructure. MPLS is held in a series of fun activities to motivate new students to be enthusiastic about learning. The next generation of this nation really must continue to grow its enthusiasm to achieve the ideals and dreams of a hopeful future.
The government’s commitment as expressed by President Jokowi to ensure that Indonesian children remain protected, have their rights fulfilled, be happy, grow up as human beings with an independent spirit, and become part of the nation’s progress is manifested in a program entitled School Operational Assistance Fund (BOS). The BOS Fund is a program that is used as a role model for the government to help schools in Indonesia to provide more optimal learning. The funds can be used for school needs, such as maintaining school facilities and infrastructure to buying multimedia tools to assist in the implementation of teaching and learning activities.
In accordance with the Regulation of the Minister of Education, Culture, Research, and Technology Number 2 of 2022, Article 26 number 1, the components of the regular use of BOS Funds include:
1. acceptance of new Students;
2. library development;
3. implementation of learning and extracurricular activities;
4. implementation of assessment and evaluation of learning activities;
5. implementation of the administration of school activities;
6. professional development of teachers and education personnel;
7. financing for power and service subscriptions;
8. maintenance of school facilities and infrastructure;
9. provision of learning multimedia tools;
10. implementation of skills competency improvement activities;
11. organizing activities to support the absorption of graduates; and/or
12. honorary payment.
The management of the BOS Fund is carried out by the Head of the Education Unit. In carrying out the duties and responsibilities for managing the BOS Fund, the Head of the Education Unit may form a team with the principal as the person in charge, the school treasurer, and members.
In managing the BOS Fund, what the BOS Fund management team must pay attention to is the matter of tax administration. Therefore, the management team must know the terms of use as stipulated in the policy below.
Minister of Finance Regulation (PMK) Number 231/PMK.03/2019 as amended by PMK Number 59/PMK.03/2022 concerning Procedures for Registration and Deletion of TIN, Confirmation and Revocation of Confirmation of Taxable Entrepreneurs, and Withholding and/or Collection, Depositing, and Reporting Taxes for Government Agencies regulates Government Agencies.
What is meant by Government Agencies are central government agencies, regional government agencies, and village government agencies, which carry out government activities and have the authority and responsibility for the use of the budget.
Government Agencies are appointed as withholding funds or collectors of income tax payable in connection with government spending, so that for every payment that is the object of withholding or collecting income tax, the government agency is required to withhold or collect, deposit, and report the income tax payable. The income tax that must be deducted and/or taken includes Income Tax Article 4 paragraph (2), Income Tax Article 15, PPh Article 21, PPh Article 22, PPh Article 23 and PPh Article 26.
If we study carefully from the components of using the BOS Fund as mentioned above, there are several components that allow transactions to occur related to the purchase of goods.
In the provisions of PMK Number 231/PMK.03/2019, Article 12 number 2 letter d, Government Agencies do not collect Article 22 Income Tax on payments for the purchase of goods in connection with the use of BOS Funds.
Meanwhile, in the provisions of PMK Number 59/PMK.03/2022, the scope of purchases of goods that are not subject to Article 22 income tax collection is expanded not only for the purchase of goods in connection with the use of the BOS Fund, but also for the use of operational assistance funds for the provision of early childhood education or operational assistance. other educational services.
Purchases of goods using BOS funds that exceed two million rupiah must be collected by government agencies with VAT. If the purchase value is less than two million rupiahs, the VAT payable does not need to be collected by the Government Agencies, but must be collected and deposited by the PKP Government Partners, and a Tax Invoice must still be made. The amount of VAT taken is 11/111 part of the total payment. The Government Agency shall deposit the VAT that has been taken into the state treasury by using a tax payment letter or other administrative means equivalent to a tax payment letter on behalf of the Government Agency.
Let’s Cooperate in realizing the ideals and dreams of Indonesian children by ensuring that BOS funds are used in accordance with applicable regulations. Until Indonesian children grow up as free-spirited human beings and become part of the nation’s progress.