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Probowulan, Diyah
Universitas Muhammadiyah Jember
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

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Journal : West Science Business and Management

 1 
Difference Test of Formal Compliance and Material Compliance in PBB-P2 Payment by Taxpayers in Bondowoso Regency Nova Rofikah; Diyah Probowulan; Achmad Syahfrudin Zulkarnnaeni
West Science Business and Management Vol. 2 No. 02 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i02.774

Abstract

Compliance in paying taxes is indispensable. Taxpayer compliance is an obligation or act of compliance in its obligation to pay taxes where taxpayers must fulfill all their tax obligations and rights. Compliance itself is divided into 2 parts, namely formal compliance and material compliance. The purpose of this study was to determine and analyze whether there is a difference between formal compliance and material compliance in PBB-2 payments in Bondowoso District. The research method used in this study is comparative research with a quantitative approach. This study will compare whether or not there is a difference between formal compliance and material compliance in Bondowoso District. This study used a sample of 3544 respondents who were taxpayers in Bondowoso Regency. This study used purposive sampling and used technical data analysis Normality Test, Homogeneity Test, Independent t-test (Mann-Whitney Test), testing was carried out using the SPSS Software program (Statistical Package For The Social Sciences) Version 21. The results of this study show that there is no difference between formal compliance and material compliance in PBB-P2 payments in Bondowoso District.
Determinants of PBB P-2 Compliance Level in Kendit Village, Kendit District, Situbondo District Nur Holifah; Diyah Probowulan; Achmad Syahfrudin Zulkarnnaeni
West Science Business and Management Vol. 2 No. 02 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i02.949

Abstract

Tax literacy is the ability to understand and access tax regulations, this means dealing with taxpayers who have knowledge, awareness and tax compliance. Compliance with the payment of Land and Building Tax in Kendit Village, Kendit District, Situbondo Regency, in this village there is still a lack of public awareness regarding PBB payments. This is proven by the need to be reminded of awareness regarding the time for PBB payments by the village which is enforced by the hamlet head of each hamlet, but when reminded they immediately pay. The first aim of this research is to find out the factors that influence the level of tax compliance literacy on taxpayer compliance. Earth and Buildings. Second, to find out the factors that influence Land and Building Taxpayers. The methodology used in this research is Tax Compliance theory. Tax complaints can be identified from tax compliance in registration, tax compliance in returning notification letters, tax compliance in calculating and paying unpaid taxes and tax compliance in settling arrears. So a Tax Complaint is when a taxpayer fulfills his or her tax obligations and rights. By using hypothesis testing with a significant value of 0.04 to test the findings, it is established that the degree of education affects the factors that determine the literacy level of Land and Building Tax compliance. This study's hypothesis testing with a significant value of 0.45 demonstrates how socioeconomic status affects the factors that determine the literacy level of Land and Building Tax compliance. Hypothesis testing with a significant value of 0.001 in this study demonstrates that taxpayer compliance impacts the factors that determine the literacy level of Land and Building Tax compliance. Through hypothesis testing, this study demonstrates that tax fines have an impact on the factors that determine the literacy level of Land and Building Tax compliance, with a significant value of 0.023. The study's conclusion, which is based on the data examining the effects of socioeconomic status, education level, taxpayer compliance, and tax sanctions on the compliance literacy of P2 Land and Building Taxpayers in Kendit Village, Kendit District, Situbondo Regency, demonstrates that compliance literacy levels rise in direct proportion to socioeconomic status, education level, taxpayer compliance, and tax sanctions.  
Exploration of Financial Statements CV. Wian Mandiri Based on Financial Accounting Standards for Micro, Small, and Medium Entities Dimas Wahyu Darmawan; Nina Martiana; Diyah Probowulan
West Science Business and Management Vol. 2 No. 03 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i03.1286

Abstract

The title of the research is "Exploration of CV. Wian Mandiri Financial Report Based on the Standard of Financial Accounting for Micro, Small, and Medium-Sized Entities." The research uses a qualitative descriptive method with a case study approach on CV. Wian Mandiri. Data was collected from observation, interviews, and documentation, and then analyzed using a descriptive method. The research aims to determine the practice of recording and preparing financial reports based on SAK EMKM in CV. Wian Mandiri, located at Bhineka 1 Street, Number 52, Pasir Gunung Selatan, Cimanggis Depok, West Jakarta. The results of the research show that CV. Wian Mandiri's financial report is still simple, recording only income and expenses, which are then accumulated to determine the profit and loss at the end of the month. After applying SAK EMKM in reconstructing the financial report, it was found that CV. Wian Mandiri's profit and loss report showed a profit of Rp. 30,042,000.00 in October and Rp. 29,887,000.00 in November. The balance sheet report for October and November showed total assets of Rp. 76,408,000.00 and Rp. 106,446,000.00, with equity and liabilities of Rp. 76,408,000.00 and Rp. 106,446,000.00, respectively. The notes to the financial report, which describe the general statements of the entity, the accounting policies adopted, and explanations about the accounts on the income report, cannot be explained because the company considers them to be within the company's private domain.
Difference Test of Formal Compliance and Material Compliance in PBB-P2 Payment by Taxpayers in Bondowoso Regency Rofikah, Nova; Diyah Probowulan; Achmad Syahfrudin Zulkarnnaeni
West Science Business and Management Vol. 2 No. 02 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i02.774

Abstract

Compliance in paying taxes is indispensable. Taxpayer compliance is an obligation or act of compliance in its obligation to pay taxes where taxpayers must fulfill all their tax obligations and rights. Compliance itself is divided into 2 parts, namely formal compliance and material compliance. The purpose of this study was to determine and analyze whether there is a difference between formal compliance and material compliance in PBB-2 payments in Bondowoso District. The research method used in this study is comparative research with a quantitative approach. This study will compare whether or not there is a difference between formal compliance and material compliance in Bondowoso District. This study used a sample of 3544 respondents who were taxpayers in Bondowoso Regency. This study used purposive sampling and used technical data analysis Normality Test, Homogeneity Test, Independent t-test (Mann-Whitney Test), testing was carried out using the SPSS Software program (Statistical Package For The Social Sciences) Version 21. The results of this study show that there is no difference between formal compliance and material compliance in PBB-P2 payments in Bondowoso District.
Determinants of PBB P-2 Compliance Level in Kendit Village, Kendit District, Situbondo District Holifah, Nur; Probowulan, Diyah; Zulkarnnaeni, Achmad Syahfrudin
West Science Business and Management Vol. 2 No. 02 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i02.949

Abstract

Tax literacy is the ability to understand and access tax regulations, this means dealing with taxpayers who have knowledge, awareness and tax compliance. Compliance with the payment of Land and Building Tax in Kendit Village, Kendit District, Situbondo Regency, in this village there is still a lack of public awareness regarding PBB payments. This is proven by the need to be reminded of awareness regarding the time for PBB payments by the village which is enforced by the hamlet head of each hamlet, but when reminded they immediately pay. The first aim of this research is to find out the factors that influence the level of tax compliance literacy on taxpayer compliance. Earth and Buildings. Second, to find out the factors that influence Land and Building Taxpayers. The methodology used in this research is Tax Compliance theory. Tax complaints can be identified from tax compliance in registration, tax compliance in returning notification letters, tax compliance in calculating and paying unpaid taxes and tax compliance in settling arrears. So a Tax Complaint is when a taxpayer fulfills his or her tax obligations and rights. By using hypothesis testing with a significant value of 0.04 to test the findings, it is established that the degree of education affects the factors that determine the literacy level of Land and Building Tax compliance. This study's hypothesis testing with a significant value of 0.45 demonstrates how socioeconomic status affects the factors that determine the literacy level of Land and Building Tax compliance. Hypothesis testing with a significant value of 0.001 in this study demonstrates that taxpayer compliance impacts the factors that determine the literacy level of Land and Building Tax compliance. Through hypothesis testing, this study demonstrates that tax fines have an impact on the factors that determine the literacy level of Land and Building Tax compliance, with a significant value of 0.023. The study's conclusion, which is based on the data examining the effects of socioeconomic status, education level, taxpayer compliance, and tax sanctions on the compliance literacy of P2 Land and Building Taxpayers in Kendit Village, Kendit District, Situbondo Regency, demonstrates that compliance literacy levels rise in direct proportion to socioeconomic status, education level, taxpayer compliance, and tax sanctions.  
Exploration of Financial Statements CV. Wian Mandiri Based on Financial Accounting Standards for Micro, Small, and Medium Entities Darmawan, Dimas Wahyu; Martiana, Nina; Probowulan, Diyah
West Science Business and Management Vol. 2 No. 03 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i03.1286

Abstract

The title of the research is "Exploration of CV. Wian Mandiri Financial Report Based on the Standard of Financial Accounting for Micro, Small, and Medium-Sized Entities." The research uses a qualitative descriptive method with a case study approach on CV. Wian Mandiri. Data was collected from observation, interviews, and documentation, and then analyzed using a descriptive method. The research aims to determine the practice of recording and preparing financial reports based on SAK EMKM in CV. Wian Mandiri, located at Bhineka 1 Street, Number 52, Pasir Gunung Selatan, Cimanggis Depok, West Jakarta. The results of the research show that CV. Wian Mandiri's financial report is still simple, recording only income and expenses, which are then accumulated to determine the profit and loss at the end of the month. After applying SAK EMKM in reconstructing the financial report, it was found that CV. Wian Mandiri's profit and loss report showed a profit of Rp. 30,042,000.00 in October and Rp. 29,887,000.00 in November. The balance sheet report for October and November showed total assets of Rp. 76,408,000.00 and Rp. 106,446,000.00, with equity and liabilities of Rp. 76,408,000.00 and Rp. 106,446,000.00, respectively. The notes to the financial report, which describe the general statements of the entity, the accounting policies adopted, and explanations about the accounts on the income report, cannot be explained because the company considers them to be within the company's private domain.
Co-Authors ., Nina Abadi Sanosra Abd. Rasyid Syamsuri Abdillah, M.Rickwan Achmad Hasby Abdillah Achmad Syahfrudin Achmad Syahfrudin Zulkarnnaeni Achmad Syahfrudin Zulkarnnaeni Achmad Syahfrudin Zulkarnnaeni Achmad Syahfrudin Zulkarnnaeni Ade Puspito Adilah Fauza Ahmad Syahfrudin Zulkarnnaeni Al Munawaroh, Nur Siti Aldi Noviansyah Aldi Putra Fajariyanto Andrian Kurniawan Anisaul Fadila Sandi Anna Marina Ansori, Ahmad Faisol Ari Sita Nastiti Aspirandi, Rendy Mirwan Astrid Mahara Astrid Maharani Dany Panji Guritno Darmawan, Dimas Wahyu Dea Auliya Raafiatus Sholiha Dea Auliya Raafiatus Sholiha Desi Alfiatus Sarifah Desta Retno Mudma’inah Devi Wulandari Didik Eko Pramono Dimas D K Dimas Dwi Oktavian Dimas Dwi Oktavian Dimas Wahyu Darmawan DWI CAHYONO DWI CAHYONO Efa Winarti Efendi, Febian Dwi Ekayanti, Reza Indriana Ayuda Elen Yuri Astia Ella Wahyu Ningtiyas Erike Fitriana Erlin Amma Wahyuni E. L. Erma Wulandari Erma Wulandari FA, Ibna Kamelia Fauza, Adilah Febian Dwi Efendi Febri Prasetyo Feti Fatimah Fian Handayani Firda Novianti Afkarina Fitrih Helmiyati Fityan izza noor abidin Halim, Moh Halimatus Sa’diyah Handayani, Fian Hidayah, Muhammad Rofiq Hidayat, Cahya Tri Bagus Holifah, Nur Ibna Kamelia FA Ikmalus Sholihin Inka Ramadhani Jati Iqbal Afif Amrullah Iwan Bagus Zulfikri Kholidiyyah Ainur Latif Kurniawan, Andrian Latif, Kholidiyyah Ainur M.Rickwan Abdillah Maghfiroh Noviandari Mahara, Astrid Maharani, Astrid Maharani, Astrid Martiana, Nina Meysa Sita Irfani Mirwan, Rendy Mochamad Ermawan Moh. Halim Moh. Halim Mudma’inah, Desta Retno Mufarida, Nely Ana Muh Nur I.F Muhammad Rofiq Hidayah Murwanti, Retno Mustofawi, Azzahra Zahida Nelvin Puji Rahayu Nia Amelia Damayanti Nina . Nina M Nina M Nina Martiana Nina Martiana Ningtiyas, Ella Wahyu Nisa, Nur Fadilatun Nova Rofikah Nunung Purwati Nur Holifah Nur Siti Al Munawaroh Octavia Paramitha Oktavianto, Hardian Paramitha, Octavia Pramono, Didik Eko Prastika, Dea Safila Putra, Dhian Wahana Rahayu, Nelvin Puji Rahmatullah, Abdul Aziz Rahmatullah Rendy Mirwan Aspirandi Rendy Mirwan Aspirandi Retno Murwanti Ridwan Muhammad Riski, Tiara Rofikah, Nova Sandi, Anisaul Fadila Sarifah, Desi Alfiatus Sholihin, Ikmalus Siswanto, Edy Sita Irfani, Meysa Situmorang, Marolop Bungaran Tua Susbiyani, Arik Susilowati Tara Ayu Adevia Putri Tiara Riski Tuti Amalia Vian Widiastutik Vika Rofiani Wahidah, Naili Nur Arifah Wiwik Puji Andriani Yosky Margaretha Claudia Putri Yulinartati Yulinartati Yulinartati Yulinartati, Yulinartati Yundari, Yundari Z, Achmad Syahfrudin Zulkarnaeni, Achmad Syahfrudin Zulkarnaenni, Achmad Syahfruddin Zulkarnnaeni, Achmad Syahfrudin