Kepatuhan Pajak Koperasi Simpan Pinjam di Indonesia: Ambiguitas Regulasi SHU, Implementasi SAK ETAP, dan Kualitas Laporan Keuangan - Evi Mahaerani; Gurhanawan (Jurnal Kolaboratif Sains, 2026)
ABSTRAK Penelitian ini bertujuan untuk menganalisis implikasi penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) terhadap akuntansi perpajakan dan beban pajak pada Koperasi Simpan Pinjam (KSP), memetakan ambiguitas regulasi Pajak Penghasilan (PPh) atas Sisa Hasil Usaha (SHU) pasca berlakunya Undang-Undang Cipta Kerja, serta mengkaji hubungan antara kualitas laporan keuangan berbasis SAK ETAP dengan tingkat kepatuhan pajak koperasi. Penelitian menggunakan pendekatan kualitatif deskriptif dengan strategi studi kasus multipel pada Koperasi Pegawai Balitbang Kemendikbud dan Koperasi SAMARA. Data diperoleh melalui analisis laporan tahunan, laporan keuangan, dokumen perpajakan, dan regulasi terkait akuntansi serta perpajakan koperasi. Hasil penelitian menunjukkan bahwa penerapan SAK ETAP berkontribusi terhadap peningkatan kualitas dan transparansi laporan keuangan, namun masih ditemukan perbedaan perlakuan antara standar akuntansi dan ketentuan perpajakan yang memerlukan rekonsiliasi fiskal, khususnya terkait penyusutan aset dan perhitungan laba fiskal. Penelitian juga menemukan adanya ambiguitas regulasi mengenai perlakuan pajak atas SHU pasca UU Cipta Kerja dan UU HPP yang menimbulkan perbedaan interpretasi di tingkat koperasi. Selain itu, kualitas laporan keuangan yang lebih baik terbukti mendukung peningkatan kepatuhan pajak melalui ketepatan perhitungan, pelaporan, dan pembayaran pajak. Oleh karena itu, peningkatan kapasitas sumber daya manusia, konsistensi penerapan standar akuntansi, serta kejelasan regulasi perpajakan diperlukan untuk mendukung kepatuhan pajak koperasi secara berkelanjutan. ABSTRACT This study aims to analyze the implications of the implementation of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) on tax accounting and tax burden in Savings and Loan Cooperatives (Koperasi Simpan Pinjam/KSP), map the ambiguity of Income Tax regulations on Remaining Operating Results (SHU) after the enactment of the Job Creation Law, and examine the relationship between the quality of SAK ETAP-based financial statements and tax compliance. The study employed a descriptive qualitative approach with a multiple case study strategy involving Koperasi Pegawai Balitbang Kemendikbud and Koperasi SAMARA. Data were collected through the analysis of annual reports, financial statements, tax documents, and supporting regulations related to accounting and taxation. The results indicate that the implementation of SAK ETAP contributes to improving the quality and transparency of financial reporting, although differences between accounting standards and tax regulations still require fiscal reconciliation, particularly concerning depreciation expenses and taxable income calculations. The study also identifies regulatory ambiguity regarding the tax treatment of SHU following the enactment of the Job Creation Law and the Harmonization of Tax Regulations Law, which creates varying interpretations among cooperative administrators. Furthermore, the findings reveal that cooperatives with more complete and reliable financial statements tend to demonstrate higher levels of tax compliance, reflected in accurate tax calculations, timely tax reporting, and proper tax payments. Therefore, strengthening accounting practices, improving human resource competencies, and enhancing regulatory clarity are essential to support sustainable tax compliance in Indonesian cooperatives.