Gedung Kementerian Agama Lt. 10
Being a leading National Institute of Religious Contributions are well managed, Professional and Transparent and Accountable.
- Increasing awareness of the people to contribute to religious institutions through the mechanism of religious endowments.
- Improving the collection and utilization of national religious endowments in accordance with the provisions of the applicable rule of law and the Bible and the modern postal management principles are reliable.
- Develop managers to manage religious endowments with good, transparent, professional, and integrated and accountable.
- Achieve data center national religious donations.
- Maximizing the role of religious endowments in an effort to improve welfare by reducing poverty in Indonesia through synergies and coordination with relevant agencies.
- Raising awareness & religious people contributed donations to reach the recipient and contributor to its fullest.
- Directing people to achieve well-being both physical and non physical (metaphysics) through the utilization of religious endowments.
- Improving the status of a contributor receiving donations through the recovery, improved the quality of human resources and community economic development.
- Developing a culture of Biblical "giving better than receiving" donations among recipients.
- Develop good governance management, professional and transparent, integrated and accountable in managing religious donations.
- Strengthening inter-organizational network managers religious donations.
- Collect donations from donors and distribute religious to the target communities who are entitled to receive in accordance with the Scriptures (Bible) according to the rules and regulations.
- Indonesia Loving Program (PIM),
- Indonesia Prosperity Program (PIS),
- Indonesia Smart Program (PIC),
- Indonesia Prime Program (PIP), and
- Indonesia Spiritual Program (PIR).
- Tackling the victims of various natural disasters and social and non-natural disaster in a wide range of areas,
- Starting from the emergency phase to reconstruction of facilities and infrastructure needed by communities.
- Distribute food, clothing and temporary protection, establishing places of worship, fellowship, schools, and establishing the means of distribution of basic needs such as community development stalls in traditional markets.
- Build houses for people whose homes were destroyed by the disaster.
- Pipeline water supply and lighting to the needs of communities and food security.
- For social disaster prevention efforts, cessation, reconciliation and restoration of social harmony at the site of social disaster victims.
- Growing independence donation recipient, and may gradually increase its role to be contributor or donor.
- Facilitate the distribution of labor after coaching competencies through job skills training,
- Establishing regional oceanopolitan and agropolitan in some areas,
- Training entrepreneurship / self-employed, providing venture capital either directly or through financial institutions for low-income entrepreneurs,
- Facilitation activities supporting business partners and others.
- Improve the intelligence community and improve the quality of education.
- Scholarships from elementary to university level;
- SKSS (One Family One Degree); which provides scholarships to students in need (weak economy).
- In cooperation with the person in charge of national education and higher education, universities and public schools, vocational formal, nonformal and informal;
- Established a smart house / garden reading, smart cars, libraries, provision of facilities and infrastructure and so on.
- Improve and maintain the level of public health,
- Providing treatment free of charge to the widows, orphans, and the poor.
- Directly or in partnership with health actors: hospitals, polyclinics, posyandu, practice or community service programs of the faculty of public health and medicine.
- Establishing Healthy Homes in a community in need, health car operates every day complete with a team of doctors.
- Cleanliness and beauty of the neighborhood, encourage and support sports programs, arts and music of the youth and adolescents.
- Strengthen the faith and Christian lifestyle (read: the attitudes and acts of love) in the community.
- Empowerment and delivery of the members and activists, spiritual and spiritual adviser to various areas,
- In cooperation with organizations that same vision and approval to cooperatives.
- The increase in the spiritual welfare of the ships public and private, hotels
- Regeneration of young clergy.
- Founded the village and town improvement nuanced spiritual life, the association of growth study of the sources of spirituality, worship and praise the service of faith.
2. SERVICE / BUSINESS
2. Establishment Deed
3. Evidence of Domicile
4. Registered in the Ministry of Justice and Human Rights
5. Listed on the Director General / Regional Office of Christian Guidance
1. There is an element Non-profit
2. Activities: Religious, social, welfare, education, health, peace based on the Bible
3. Fit between the Articles of Association, By Laws, with the implementation of field
4. Have a procedure manual appropriate achievement goals the Articles of Association, By Laws, and limits the type of services, procedures and work procedures, programs, projects, performance measures, performance measurement, correction or improvement to the performance of the service / business
5. There is a program / service performance improvement activities / business sustainability
6. There are Certificate independent party recognition of the achievement of performance in prior periods
1. There is a separate organ: policy makers, policy implementers, and performance appraisal policies, and follow-up results of performance appraisal
2. Each of the management organ filled / held by people who have the competence and capacity in accordance with the responsibilities and achievement of performance, which is characterized by: education, training, service experience, and recognition of an independent third party
3. Key officials and key staff have no record or bad information / criminal in the field of competence within the last five years
4. Each officer and key staff to make a statement about competence, achievement of performance and ethics of service conducts and ready to legal sanction if the statement and the fact there a significant difference or deviation.
5. Master and apply good corporate governance
1. Have a TIN (Tax Identification Number)
2. Exercise the rights and obligations of taxation according to the rules and regulations
3. Having a Bank Account
4. Manage your own wealth, their own separate property with a wealth of personal or agency or officer or staff involved
5. Separating the officials / officers who manage, record and store of wealth, especially that are liquid such as cash or cash equivalents
6. Carrying out accounting in accordance with Financial Accounting Strandar for similar organizations
7. Preparing monthly financial reports
8. Audited financial statements (general audit) together with the operation (operational) and adherence (compliance) every year
9. Financial analysis indicates the service or business include economies of scale
10. Overhead costs not exceed 20% of total expenditure
11. Return on capital / reserve of fund accumulation at least 20% of initial investment funds each year
12. Major revenues in accordance with the planned
13. The main expenditures in accordance with the planned and proportionate to the activities planned
14. Zero tolerance for fraud and financial abuse
1. Guarantees the existence of the belief that the business / service will be managed in accordance with the planned
2. The existence of sanctions for inability to achieve the agreed performance
3. The existence of rewards / awards for performance in excess of the agreement
4. Collective accountability and joint responsibility among all members of the group / community target
PARTICIPATION FOR DEVELOPMENT of Homeland
Secretariat of LEMSAKTI:
Genesis 1:28 And God blessed them, and God said unto them, Be fruitful, and multiply, and replenish the earth, and subdue it: and have dominion over the fish of the sea, and over the fowl of the air, and over every living thing that moveth upon the earth.
Genesis 2:15 And the LORD God took the man, and put him into the garden of Eden to dress it and to keep it.
M't:5:13: Ye are the salt of the earth: but if the salt have lost his savour, wherewith shall it be salted? it is thenceforth good for nothing, but to be cast out, and to be trodden under foot of men.
TABLE OF CONTENTS
Table of contents
I. Why LEMSAKTI Exist?
Seventeen August, 2011 Homeland (Indonesia) has been independent for 66 years. If the man is already a senior citizen, to a nation should have demonstrated reliability. But what happened with Indonesia?
There have been many advances in various fields of course, but in fact there are still many complaints. Dissatisfaction arises when referred to the "reasons and purposes" which mandated the establishment of Republic of Indonesia to the Indonesian government to:
(1) protect the whole Indonesian nation and the entire homeland of Indonesia,
The fact is: the government has not succeeded fully, and share that responsibility with the community. PP 5 / 2010 about RPJMN says: "The success of national development in realizing the vision of INDONESIA a prosperous, democratic, and just to be supported by: (1) the commitment of a strong national leadership and democratic, (2) consistency of government policy, (3) alignments to the people, (4) community participation and the business is active and (5) a strong system of government bureaucracy, transparent, accountable and efficient.
Thus, the existence LEMSAKTI is to mobilize and manage community participation and the business actively to make Indonesia a prosperous, democratic and just as real action to help the government meet and carry out its responsibilities as mandated in the Preamble of the 1945 Constitution.
The Meaning of LEMSAKTI Logo
Humans carry out its mission by way of mutual cooperation, mutual respect and mutual respect with the treatment and recognition of equal status in the nature, dignity, rights and obligations. For that equip people with the power of God for man's divine glory of the Creator irradiates itself.
II. How LEMSAKTI Exist?
LEMSAKTI there and comes after a long process. Beginning in 2003, when Mahli Sembiring became Superior General of Taxation Journal of Indonesia. As one of the leaders in the company who daily struggle with a variety of tax affairs and the business world in general, Mahli look and see the injustice in the rules and regulations. For Muslims at that time clearly and firmly accommodated on tax incentives for charity, while for other religious communities have not been accommodated.
Armed with its relationship with environmental officials in the Directorate General of Taxes in the next period a member of the Tax Reform Team, the turmoil of his heart began to be discussed in these forums are often held for such an affair.
With help and championed by Representatives in the Parliament and other national leaders, ultimately religious endowments in addition to Muslims are also accommodated by the rules of taxation legislation.
LAW OF THE REPUBLIC OF INDONESIA NUMBER 36 OF 2008 ON THE FOURTH AMENDMENT TO THE LAW NUMBER 7 OF 1983 ON TAX INCOME, Section 9 points (1) set up to determine the amount of taxable income for resident Taxpayers and permanent establishments are not deductible: subparagraph (g). property assigned, assistance or donations, and inheritance, unless the contribution referred to in Article 6 paragraph (1) ... religious endowments that are mandatory for recognized religions in Indonesia, which was accepted by religious institutions established or approved by the government, the provisions of which is regulated by or based on Government Regulation.
Since the rules and regulations give facilities to accommodate the religious endowments and community participation, Mahli observe and see the response from the leaders of Religion, especially Christianity. But until 2010 no single religious figure who appeared and capture these opportunities.
On August 20, 2010 set of PP 60/2010 ABOUT ZAKAT OR RELIGION DONATIONS MAY BE MANDATORY that are deducted from gross income, which complements the rules of implementation of Law 36/2008. PP 60/2010 stipulates that compulsory religious donations can be deducted from gross income include: religious endowments that are mandatory for an individual taxpayer faiths other than Islam and / or by the taxpayer in the domestic entity owned by the followers of religion other than Islam, which is recognized in Indonesia is paid to religious institutions established or approved by the Government.
In the same month, precisely August 26, 2010, Nikson Hence invite Hasugian Saur (Director General Guidance Christian) with Mahli Sembiring met at Lake Toba Hotel Medan. Talks on forming LEMSAKTI started rolling.
Since then, at various times some parties and leaders also talked about the establishment and follow up LEMSAKTI. November 15, 2010, DG Christian Guidance issued DJ.III/Kp.01.2/421/2010 who commissioned the Task Force (1) Edison Pasaribu (Director of Religious Affairs), (2) F. Thomas Edison (Director PAK), (3) Jarusman (Head General), (4) Hence Nikson and (5) Mahli Sembiring; to: (1) formed an organization called the Christian religion donation Indonesia, (2) Socialization LEMSAKTI and formation programs, and (3) Coordination with the Directorate General of Taxation Ministry of Finance.
From November 2010 to February 2011 began to various socialization activities in various places and occasions. Meanwhile, a parallel discussion of the most appropriate legal basis for discussion with various parties. Intensive meetings with the Secretary General and the Bureau of the Ministry of Religious Law conducted from February to June 2011. Various scenarios and possibilities for the creation and ratification LEMSAKTI reviewed and discussed.
Dated July 7, 2011 LEMSAKTI’s Deed was signed before the Notary. Since it comes with all the interests of the legality of such domicile and Taxpayer Identification Number. A week later, July 15, 2011 issued Decree of Director General of the Christian Guidance Ministry of Religious Affairs to certify LEMSAKTI as a legitimate institution to receive and manage donations Christian religion in Indonesia.
Subsequently the Bank Account Opening and Registration and Reporting to the Directorate General of Taxation, Ministry of Finance, Ministry of Justice and Human Rights, and the Ministry of Home Affairs. The assertion in writing also requested from the Directorate General of Taxation and have been answered on September 29, 2011, which confirms that the recipient institution LEMSAKTI is government approved and receipt donations referred to the Director General of Tax Regulations.
Since LEMSAKTI established and approved by the Government, which is still run by the Executive Council meetings Founder and intensive meetings to discuss operational and future LEMSAKTI. Various proposals and assessments carried out. References and comparisons with similar organizations and similar also reviewed.
One major point of concern is the compactness of the executive board and the consistency over the functions of the organization. Approved to avoid energy waste in the handling of cases that are not productive, such as differences of opinion and debate coachman who was always prolonged. In accordance with the theory and practice of management and organization, then the restricted parties involved in strategic decision making. It's time to act, rather than discuss policy.
The theory of democracy through the trias politica referenced. Need to be separated & differentiated tasks and functions of the other executors with that policy makers and evaluators of policy implementation. The Executive Committee assisted by the Executive Director as bearers of the Executive function. The National and Regional Committee carry out the function of the Legislature. While the Founders Council will carry out judicial functions. All three of these functions will make LEMSAKTI synergize organizational excellence: in the position of the peak efficiency and efektifitias.
Requirements to become an organization that PRIME required availability of the role of entrepreneurs (e), performers (p), administrators (a), and integrator (i). Four of the founders each have these roles: Mahli (e), Hence (p), Jarusman (a) and Saur (i). They are together and complement each power, authority and influence to carry out executive functions.
It was decided immediately activate Organ Operations Institute named the Executive Committee who are daily conducted independently by the Executive Director. The Executive Director is spearheading the existence of institutions and the backbone. They socialize all about LEMSAKTI. Motivate and direct donations and explain the mechanism of donation. Set a target of how many donations are collected.
In time the Executive Directors, too, who will empower all of the funds already collected and available to distribute to the faithful according to program activities MSCPR: Love Indonesia Program, Prosperous, Intelligent, Prime and Spiritual. They also, after having had the experience and "art" lift and sustain LEMSAKTI in prime position, will make policy through its position as the Executive. Yes, it is expected to be so.
So, LEMSAKTI there to receive and administer religious endowments.
2Pe:1:3: According as his divine power hath given unto us all things that pertain unto life and godliness, through the knowledge of him that hath called us to glory and virtue.
III. To what LEMSAKTI be There?
Welfare became a global issue which is sponsored by the United Nations, and local candidates in particular all legislative and executive in Indonesia. The word "welfare" became a mantra to attract the votes of the people. This word has a high selling power, and a guarantee to "enjoy yourself first" before share it with other parties, which provides welfare (voice) itself.
To ensure that a prosperous society that is all the layers of the social welfare stated. Law 11/2009 explains the purpose of Social Welfare is the fulfillment of the condition of the material, spiritual, and social development so that citizens can live decent and able to develop themselves, so it can perform its social function.
Decent life refers to the fulfillment of minimum welfare standards which include: free disaster, there is a source of steady income, intelligent, and spiritual excellence. All humans since their existence on this earth has been trying to meet a decent standard of living appropriate to the situation and circumstances of the time respectively. The presence together in a social context, especially the state, should provide facilities and guarantee the fulfillment of needs that make it feasible. If that happens the opposite, then the right is the people or the community itself that determines the fate of his life. That is partly the role taken by LEMSAKTI.
We are grateful for the service to the public either by the government to and Society as LEMSAKTI existing legal umbrella. Law 25/2009 gives the sense that public service is an activity or series of activities in order to meet the needs of the service in accordance with laws and regulations for every citizen and resident of goods, services, and / or administrative services provided by public service providers.
In operational LEMSAKTI will provide non-government administrative documents ie Certificate of Religious Contributions (CRC). CRC will be used as evidence to reduce the gross income in calculating income tax.
Religious donations already collected will then be empowered and distributed. Distribution will provide goods and services to meet public needs. Public service provision of goods and services are implemented through programs that will be run by LEMSAKTI, either directly working on its own (self-management) or through implementing partners (managing partner). Goods and services to the public it will be channeled through LEMSAKTI role. That role will be realized in the form of programs called Program Indonesia: Love, Prosperity, Intelligent, Prime and Spiritual (MSCPR).
3.1. Indonesia Love Program
Unitary State of Republic of Indonesia has a geographical, geological, hydrological, and demographic that enables a disaster, whether caused by natural factors, human factors and nonnatural factors causing human casualties, environmental damage, loss of property, and the psychological impact of certain circumstances can hinder national development.
In LEMSAKTI Indonesia Loving Program will perform the role to ensure that everyone has the right to target its services within their Law 24/2007:
a. get a sense of security and social protection, particularly for disaster-prone communities;
b. get an education, training, and skills in disaster management.
Activities will run in the PIM are:
1. Tackling the victims of various natural disasters and social and nonnatural or disasters in various regions,
3.2. Indonesia Prosperous Programme
The essence of PIS is a source of steady income for the community. Keywords of "welfare" is income. The first level of earning is through the employment relationship: so workers. People who have entered the age of work, but it does not work and is not currently carrying out a normal job, like schools for example, means he is unemployed. For the unemployed is certainly no regular income. So that needs to be provided is employment.
Activities undertaken in the Program LEMSAKTI Indonesia Prosperous is:
1. Growing independence donation recipients, and may gradually increase the role a contributor or donor.
3. Establishing regional agropolitan and oseanopolitan in some areas,
3.3. Indonesia Smart/Intelligent Programme
Intelligence concerning intellectual, emotional, social and spiritual. This intelligence is acquired through education, training, experience, and exemplary. Indonesia in particular paying attention to education by allocating 20% of the state budget and is expected also from the regional budget.
Activities undertaken in the LEMSAKTI Indonesia Smart Programme are:
1. Improve the intelligence community and improve the quality of education with a variety of proven methods and ways.
3.4. Indonesia Prime Program
Prime is more than healthy, because it involves the health, fitness, creativity and zest for life and creativity. Health affairs began in the womb of the mother until ready to return to the womb in the motherland.
Activities undertaken in the LEMSAKTI Indonesia Prime Program is:
1. Improve and maintain the level of public health.
3.5. Indonesia Spiritual Program
Spiritual development in Indonesia, including the field of religion is an effort to encourage quality improvement knowledge and appreciation of religious people to the values of virtue, virtue, and goodness contained in religious teachings. Knowledge and appreciation is expected to be manifest in behavior and noble citizens so as to produce national and state life of dignity and civilized.
As has been commonly believed, religion is not just teach about the relationship between religion and the Creator, but also about the relationships among humans and the relationship with the natural surroundings. Therefore, the construction of the religious field is directed not only to improve the quality of individual religious piety, but also all efforts to promote the establishment of social and ecological piety and public morality in the management of state life.
Activities undertaken in the LEMSAKTI Indonesia Spiritual Programme are:
1. Strengthen the Christian faith and lifestyle (radiate truth, peace, joy and glorify God) in the community.
4. The increase in the spiritual welfare of the public and private ships, hotels.
Jas:1:22: But be ye doers of the word, and not hearers only, deceiving your own selves. Worship
IV. When LEMSAKTI Real?
LEMSAKTI set by the government as a legitimate institution to receive and manage donations Christian religion in Indonesia. By law (de jure) LEMSAKTI is real. Formally and positive law existing legal basis, among others:
· The legal basis for the establishment of: Law 25/2009
After the function fundraising donations implemented, then the next existence is a function of fund management: empowerment and distribution. The existence of LEMSAKTI will become apparent when it is heard, seen, felt, and proven to empower communities by channeling donations to religious programs of MSCPR.
The first reality that must be met is the availability of funds in bank accounts of religious donations of LEMSAKTI. This is the source of religious endowments, especially corporate bodies and individuals who have income which exceeds the income is not taxable.
Agency primarily medium and large companies is that it is appropriate to contribute because the two types of entities will feel the direct benefits of channeling donations to LEMSAKTI. A sample calculation is as follows:
The potential contribution that can be obtained from these agencies amounted to Rp 6.42 trillion, s / d Rp 32.11 trillion in the calculations and assumptions as follows:
Based on personal income tax rates have an opportunity to get higher than the body, because the personal income tax rate up to 30%, whereas body only 25%. The potential revenue from individual donations amounted to Rp 1.13 trillion a year.
V. How to Participate in LEMSAKTI?
Participate in LEMSAKTI can be reached via two pathways: structural and functional. Participation in structural path is through the position of Executive Director and subsequently became Board of Manager.
Participation functional pathways is through volunteers and of course the most important are as contributors or donors. As a volunteer or volunteers can be lived with implementing or joining LEMSAKTI programs whether Indonesia Loving, Prosperous, Intelligent, Prima or Spiritual Programme.
As donors can certainly take advantage of tax incentives, because by channeling donations through LEMSAKTI, then the contribution can be "treated" like a cost, namely reducing the gross income. Will ultimately reduce the amount of taxable income automatically reduces the tax due and that should be paid.
For more information contact the Executive Director:
or directly to the Secretariat of LEMSAKTI at:
Building of Religious Ministry 10th floor