PERAN SIMBOS DALAM TRANSAKSI BOS NON TUNAI : MENG-CAPTURE PAJAK MENAIKKAN TAX RATIO INDONESIA
DOI:
https://doi.org/10.29082/wqh4xb21Keywords:
SIM, BOS, Non-Cash, Tax RatioAbstract
The School Operational Assistance Management Information System (SIMBOS) is designed to assist local governments in managing School Operational Assistance (BOS). Although the BOS Non-Cash policy has not been fully implemented by educational institutions, this system has the potential to overcome challenges related to taxes and unprepared human resources as well as systems that have not been integrated. This research aims to contribute to the management and reporting of BOS funds through SIMBOS supported by competent human resources. The method used is Systematic Literature Review (SLR) to collect and analyse related studies. The results show that SIMBOS can assist local governments and education DPOs in managing BOS funds effectively, efficiently and transparently, and produce accurate and timely financial reports. Thus, SIMBOS can accelerate non-cash transactions and potentially improve Indonesia's tax ratio.
References
Chaerulina, A., Miftahuddin, A., Chaerulina, A., & Miftahuddin, A. (2024). Inovasi dan Tantangan dalam Sistem Informasi Manajemen : Perspektif Multidimensional di Berbagai Sektor. October.
Dewi, Y. P., & Devitra, J. (2021). Sistem Informasi Manajemen Dana Bantuan Operasional Sekolah (BOS) Pada SMK Negeri 1 Kota Jambi. Manajemen Sistem Informasi, 6(4), 653–668.
Kurniawan, T. S. (2020). Faktor-Faktor yang Mempengaruhi Rasio Beban Pajak Perusahaan: Studi Empiris Sektor Manufaktur di Indonesia. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara Dan Kebijakan Publik, 5(4), 273–283. https://doi.org/10.33105/itrev.v5i4.178
Maulana, F., & Ikasari, I. H. (2023). Peran Sistem Infomasi Manajemen Pada Sekolahan. JURIHUM: Jurnal Inovasi Dan Humaniora, 1(1), 139–142. http://jurnalmahasiswa.com/index.php/Jurihum/article/view/159
Panjaitan, J. Y. (2023). Strategi Meningkatkan Tax Ratio dengan Menggali Potensi Pajak Penghasilan Orang Pribadi. Buletin APBN, VIII(18), 3–7. www.pa3kn.dpr.go.id
Rahayuningsih, S. (2021). Pengelolaan Dana Bantuan Operasional Sekolah (BOS). Alhamra Jurnal Studi Islam, 1(2), 110. https://doi.org/10.30595/ajsi.v1i2.10128
Ramadanti, A. P., & Kistanti, N. R. (2024). Pengaruh Sistem Pembayaran Nontunai dan Penerimaan Pajak terhadap Pertumbuhan Ekonomi. Jurnal Ekonomi Dan Pembangunan Indonesia, 24(1), 31–51. https://doi.org/10.21002/jepi.2024.03
Rusdiana. (2019). SISTEM INFORMASI MANAJEMEN PENDIDIKAN Konsep, Prinsip dan Aplikasi. Pusat Penelitian Dan Penerbitan Lembaga Penelitian Dan Pengabdian Kepada Masyarakat UIN Sunan Gunung Djati Bandung, 11(1), 1–14. http://scioteca.caf.com/bitstream/handle/123456789/1091/RED2017-Eng-8ene.pdf?sequence=12&isAllowed=y%0Ahttp://dx.doi.org/10.1016/j.regsciurbeco.2008.06.005%0Ahttps://www.researchgate.net/publication/305320484_SISTEM_PEMBETUNGAN_TERPUSAT_STRATEGI_MELESTARI
Samusu. (2022). Implementasi Sistem Informasi Manajemen Sekolah Pada SMA Negeri 1 Napabalano. Jurnal Amal Pendidikan , 3(3), 249–261. http://doi.org/10.36709/japend.v3i3.8AvailableOnlineathttp://ojs.uho.ac.id/index.php/japend
Shintiya, A., & Nasution, M. I. P. (2023). Peranan Sistem Informasi Terhadap Pembayaran Online Melalui Aplikasi Dana. Jurnal Sains Dan Teknologi, 1(11), 41–50.
Susanti, P., & Nafi’ah, B. A. (2023). Pengelolaan Dana Bantuan Operasional Sekolah (Bos) Di Sd Negeri Sendangharjo Ngasem Kabupaten Bojonegoro. Jurnal Pendidikan Dasar, 13(2), 123–132. https://doi.org/10.21009/jpd.v13i2.34167
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Oktaviani Permatasari, Mohamad Johan Efendi, Sugeng Eko Yuli Waluyo (Author)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
