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Organisasi nirlaba

Organisasi nirlaba (Inggris: Nonprofit organization, disingkat NPO) adalah suatu organisasi yang bersasaran pokok untuk mendukung suatu isu atau perihal di dalam menarik perhatian publik untuk suatu tujuan yang tidak komersial, tanpa ada perhatian terhadap hal-hal yang bersifat mencari laba (moneter). Organisasi nirlaba meliputi rumah ibadah, sekolah negeri, derma publik, rumah sakit dan klinik publik, organisasi politis, bantuan masyarakat dalam hal perundang-undangan, organisasi jasa sukarelawan, serikat buruh, asosiasi profesional, institut riset, museum, dan beberapa para petugas pemerintah.

Perbedaan organisasi nirlaba dengan organisasi laba

Banyak hal yang membedakan antara organisasi nirlaba dengan organisasi lainnya (laba). Dalam hal kepemilikan, tidak jelas siapa sesungguhnya ’pemilik’ organisasi nirlaba, apakah anggota, klien, atau donatur. Pada organisasi laba, pemilik jelas memperoleh untung dari hasil usaha organisasinya. Dalam hal donatur, organisasi nirlaba membutuhkannya sebagai sumber pendanaan. Berbeda dengan organisasi laba yang telah memiliki sumber pendanaan yang jelas, yakni dari keuntungan usahanya. Dalam hal penyebaran tanggung jawab, pada organisasi laba telah jelas siapa yang menjadi Dewan Komisaris, yang kemudian memilih seorang Direktur Pelaksana. Sedangkan pada organisasi nirlaba, hal ini tidak mudah dilakukan. Anggota Dewan Komisaris bukanlah ’pemilik’ organisasi.[1]

Pajak bagi organisasi nirlaba

Sebagai entitas atau lembaga, maka organisasi nirlaba merupakan subjek pajak. Artinya, seluruh kewajiban subjek pajak harus dilakukan tanpa terkecuali. Akan tetapi, tidak semua penghasilan yang diperoleh yayasan merupakan objek pajak.

Pemerintah Indonesia memperhatikan bahwa badan sosial bukan bergerak untuk mencari laba, sehingga pendapatannya diklasifikasikan atas pendapatan yang objek pajak dan bukan objek pajak. Namun di banyak negara, organisasi nirlaba boleh melamar status sebagai bebas pajak, sehingga dengan demikian mereka akan terbebas dari pajak penghasilan dan jenis pajak lainnya.[2]

Organisasi nirlaba di beberapa negara

Indonesia

Di Indonesia, organisasi nirlaba telah berkembang cukup pesat, terutama di bidang keagamaan serta advokasi. Selain itu, organisasi seperti ini di bidang pendidikan kini juga mulai berkembang, seperti yang dilakukan oleh Internews Indonesia; mereka melakukan bimbingan bagi para jurnalis.

Amerika Serikat

Perkembangan organisasi nirlaba di Amerika Serikat telah sangat jauh lebih maju dibanding Indonesia, terutama dalam bidang keagamaan. Amendemen Pertama Amerika Serikat menjamin kebebasan beragama bagi masyarakatnya. Bagaimanapun, organisasi nirlaba relijius seperti gereja, tunduk kepada lebih sedikit sistem pelaporan pemerintah pusat dibanding dengan banyak organisasi lain.[3] Dalam hal perpajakan, organisasi nirlaba relijius di Amerika Serikat juga dikecualikan dari beberapa pemeriksaan ataupun peraturan, yang membedakannya dengan organisasi non relijius.[4]

Kanada

Di Kanada, organisasi nirlaba yang mengambil format derma biasanya harus dicatatkan di dalam Agen Pendapatan Kanada (Canada Revenue Agency).

Britania Raya

Di Inggris dan Wales, organisasi nirlaba yang mengambil format derma biasanya harus dicatatkan di dalam Komisi Pengawasan Derma. Di Skotlandia, Kantor Pengatur Derma Skotlandia juga melayani fungsi yang sama. Berbeda dengan organisasi nirlaba di Amerika Serikat, seperti serikat buruh, biasanya tunduk kepada peraturan yang terpisah, dan tidak begitu dihormati sebagaimana halnya derma dalam hal pengertian teknis.

Lihat pula

Referensi

  1. ^ Anonim, Manajemen Organisasi Nirlaba, Perhimpunan Pengembangan Pesantren dan Masyarakat, tr.by: Roem Topatimasang & Rust Dilts, CV. Guna Aksara, Jakarta:1988.
  2. ^ "Media Center P3M". Diarsipkan dari versi asli tanggal 2013-08-18. Diakses tanggal 2013-08-14. 
  3. ^ "Salinan arsip". Diarsipkan dari versi asli tanggal 2012-08-25. Diakses tanggal 2007-06-16. 
  4. ^ Henriques, Diana B. (8 October 2006). "Religion Trumps Regulation As Legal Exemptions Grow". NY Times. hlm. A1. 
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