Model Tata Kelola Pajak Digital pada Koperasi Simpan Pinjam: Kajian Konseptual untuk Optimalisasi SHU Anggota

Authors

  • Made Yessi Puspitha Politeknik Negeri Bali
  • Ni Made Puspa Pawitri Politeknik Negeri Bali
  • Made Andy Pradana Sukarta Politeknik Negeri Bali
  • I Dewa Agung Nanditiya Putra Politeknik Negeri Bali

DOI:

https://doi.org/10.54259/akua.v5i4.9127

Keywords:

Digital Tax Governance, Savings-and-Loan Cooperative, SHU, Tax Management, Fiscal Risk Mitigation

Abstract

This study aims to formulate a digital tax governance model for savings-and-loan cooperatives as a conceptual framework for optimizing members' net operating surplus (SHU). The urgency of this study stems from the tendency of cooperative tax management to remain administrative and reactive, which risks fiscal inefficiency and reduces the economic benefits received by members. A descriptive-qualitative case study was conducted at Koperasi ABC, Bali, using documentation review, tax regulation analysis, and in-depth interviews with three informants representing three governance organs of the cooperative: the Chairperson, the Operational Manager, and the Supervisory Board. Data were analyzed using the Miles and Huberman interactive model. Results indicate that tax management relies heavily on a single manager, digital implementation remains restricted to reporting functions, and a 15% non-performing loan ratio is not optimally leveraged for bad debt provision benefits under Minister of Finance Regulation (PMK) No. 74/2024. The consensus among the three cooperative organs highlights that these challenges are structural. Based on these findings, a six-stage Digital Tax Governance Model was formulated.

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Published

2026-10-15

How to Cite

Made Yessi Puspitha, Ni Made Puspa Pawitri, Made Andy Pradana Sukarta, & I Dewa Agung Nanditiya Putra. (2026). Model Tata Kelola Pajak Digital pada Koperasi Simpan Pinjam: Kajian Konseptual untuk Optimalisasi SHU Anggota. AKUA: Jurnal Akuntansi Dan Keuangan, 5(4), 1109–1121. https://doi.org/10.54259/akua.v5i4.9127

Issue

Vol. 5 No. 4 (2026): Oktober 2026

Section

Articles

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Copyright (c) 2026 Made Yessi Puspitha, Ni Made Puspa Pawitri, Made Andy Pradana Sukarta, I Dewa Agung Nanditiya Putra

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