The accounting and taxation aspect of christian education foundation having business unit in Manado, Tomohon, and Bitung

There were many educational foundations in North Sulawesi, either they belonged to the goverment or they belonged to the private sector. For sure, the educational foundations owned by the government had some standard rules in every administration things and their responsibility report. However, we had to compare them to the educational foundations owned by the private sector, because there must have been a bit differences. In accordance with this thing, the writer took a decision that the purpose of this research was to increase the human resources, especially the role of the housewives in increasing the income and to give an understanding in making a simple finance report for the household. The purpose of this research was to see whether the accounting and taxation aspect of christian education foundations having business unit had been appropriate with the financial accounting standard.This research was done with the comparative descriptive analysis by elaborating the existed research results and comparing them to the relevant accounting standard and the valid taxation rules. In fact, the implementation of the accounting and taxation aspect of christian education foundation having business unit in Manado, Tomohon, and Bitung had not fully followed the accounting principles which were generally accepted, and the valid taxation rules. There were the implementations of accounting aspects which had been applied from the operational level, in this case school and university. But there was also the implementation in the foundation only. For the implementation of taxation aspect done at the foundation level was because the school and the university did not have the Taxpayer Registration Number (NPWP). The Taxpayer Registration Number (NPWP) used as a media in applying the taxation obligation was the Taxpayer Registration Number (NPWP) belonged to the foundation.