THE IMPLEMENTATION OF ISAK 35 TO SUPPORT TRANSPARENCY, ACCOUNTABILITY, AND CONSISTENCY IN THE PREPARATION OF ANNUAL TAX REPORTS BY LAMDIK
Keywords:
Annual tax reporting, Accountability, ISAK 35, LAMDIK, Nonprofit organizationsAbstract
Nonprofit organizations in Indonesia, including educational accreditation bodies, are legally required to comply with annual corporate income tax reporting requirements despite their nonprofit status. The implementation of Financial Accounting Standards Interpretation (ISAK) 35, which replaces PSAK 45 and has been effective since January 2020, introduces a more comprehensive financial reporting framework for nonprofit entities; however, empirical studies examining its specific role in supporting transparency, accountability, and consistency in tax reporting, particularly within educational accreditation agencies, remain scarce. This study aims to investigate how the implementation of ISAK 35 contributes to transparency, fiscal accountability, and consistency in annual tax reporting at the Independent Educational Accreditation Agency (LAMDIK). Using a qualitative phenomenological approach and a participant-observer design, data were collected through semi-structured in-depth interviews with five key informants, including the Director of Finance, Head of the Finance Department, Chief Financial Officer, Finance Staff, and external auditors, supplemented by a review of documentation and limited observation of financial administration processes. Data validity was ensured through triangulation of sources, methods, and theory, as well as member verification procedures and audit trials. The findings indicate that the implementation of ISAK 35 has gradually strengthened LAMDIK’s financial governance through three key contributions: increased reporting transparency through a clearer distinction between restricted and unrestricted net assets, enhanced fiscal accountability in upward, downward, and internal dimensions, and greater consistency in annual tax reporting through the integration of accounting and tax reporting workflows. These advancements simultaneously reduce fiscal reconciliation discrepancies and strengthen institutional legitimacy. This study concludes that ISAK 35 functions not only as a technical accounting standard but also as a strategic instrument linking transparency, fiscal accountability, and public legitimacy, forming a coherent accountability chain in line with the principles of good governance. These findings offer practical implications for the financial governance of nonprofit organizations and provide input for policy development aimed at strengthening the tax compliance framework for nonprofit organizations in Indonesia.
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