PERAN SIMBOS DALAM TRANSAKSI BOS NON TUNAI : MENG-CAPTURE PAJAK MENAIKKAN TAX RATIO  INDONESIA

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.