MENGELOLA PAJAK KOPERASI UNTUK KESEJAHTERAAN ANGGOTA
MENGELOLA PAJAK KOPERASI UNTUK KESEJAHTERAAN ANGGOTA
Abstract
Sumber penerimaan negara Indonesia terbesar dari sektor perpajakan. Oleh karena itu harus disadari bahwa pajak bukan sesuatu yang merisaukan dan tak perlu dihindari. Melalui perpajakan aktivitas pembangunan untuk mensejahterakan bangsa dapat diwujudkan. Di sisi lain bangun ekonomi yang berupa koperasi juga menjadi amanat negara untuk menumbuhkembangkan kehidupan koperasi. Koperasi berkewajiban mensejahterakan anggotanya. Dengan adanya pajak tentu kesejahteraan (SHU) yang diperoleh anggota koperasi akan berkurang. Saatnya kita mensikapi dan mengelola kewajiban perpajakan secara bijak, agar kesejahteraan anggota juga terwujud. Sebenarnya bukan hal yang mustahil dan kontradiktif bahwa dengan pelaksanaan kewajiban perpajakan sesuai aturan, juga dapat meningkatkan kesejahteraan anggota. Bentuk pengelolaan pajak dengan melakukan tranformasi di atas perlu pengkajian mendalam dari aspek perpajakan maupun perkoperasian .Bila dipandang sebagai suatu langkah yang tepat, tentu memerlukan pembakuan ? Dukungan dari Kementrian Koperasi dan UKM RI serta Direktorat Jenderal Pajak berupa keluarnya aturan baru yang meringankan anggota koperasi akan lebih memberikan kepastian hukum.Tranformasi sebagian pendapatan jasa menjadi bentuk simpanan kesejahteraan anggota dan atau Sertifikat Modal Koperasi (SMK ) merupakan solusi
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