Cooperative Fiscal Efficiency: A Tax Management Strategy Design to Maximize Member Net Surplus (SHU)

DOI

10.2991/978-94-6239-809-2_3How to use a DOI?

Keywords

Cooperatives; Coretax; Tax Management

Abstract

Cooperatives serve as a fundamental pillar of Indonesia’s people-centered economy; however, their tax obligations have predominantly been managed in a reactive-administrative manner, creating significant risks of fiscal inefficiency and tax penalties that ultimately erode members’ Net Business Surplus (SHU). Empirical studies specifically linking digital tax management strategies to SHU optimization remain limited, underscoring the urgency of this research. This study aims to design a digital-based cooperative tax management strategy to sustainably optimize members’ SHU. Employing a descriptive qualitative approach through a case study at KSU Br. Sanding Serongga, Gianyar, Bali, data were collected via in-depth interviews, complemented by document analysis and tax regulatory review. Data analysis followed the Miles and Huberman model, encompassing data reduction, data display, and conclusion drawing. The resulting strategy was validated by taxation academics and professional tax consultants to assess its conceptual feasibility and regulatory compliance. The novelty lies in the development of a Digital Tax Governance model integrating tax planning, digital implementation through the Coretax system, periodic compliance monitoring, and cyclical evaluation as a comprehensive risk mitigation framework. This model is expected to transform cooperative tax governance from conventional reactive practices toward a proactive digital system, enhancing fiscal efficiency through legally deductible expense optimization and strategic tax incentive utilization, while minimizing penalty exposure. Consequently, SHU distribution to members can be sustainably maximized, contributing to Indonesia’s Asta Cita agenda for grassroots economic sovereignty and SDG 8 on inclusive economic growth.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Made Yessi Puspitha
AU  - Ni Made Puspa Pawitri
AU  - Made Andy Pradana Sukarta
AU  - I Dewa Agung Nanditiya Putra
PY  - 2026
DA  - 2026/10/24
TI  - Cooperative Fiscal Efficiency: A Tax Management Strategy Design to Maximize Member Net Surplus (SHU)
BT  - Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2026 (ICoSTAS-SAS 2026)
PB  - Atlantis Press
SP  - 14
EP  - 23
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-94-6239-809-2_3
DO  - 10.2991/978-94-6239-809-2_3
ID  - Puspitha2026
ER  -