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Probowulan, Diyah
Universitas Muhammadiyah Jember
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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.
Financial Reporting Design at UD. Madu Segoro Based on Microsoft Excel Application Abdillah, M.Rickwan; Probowulan, Diyah; Halim, Moh
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.554

Abstract

Draft financial reporting at UD Madu Segoro by carrying out Microsoft Excel-based financial records in accordance with Financial Accounting Standards of Micro, Small and Medium Enterprises/SAK-EMKM. The implementation of Microsoft Excel-based financial recording aims to improve the capabilities of SME, especially UD. Madu Segoro in improving the ability to make recording financial reports easier, Avoid damaged and lost files. The method used in implementing financial recording at UD. Madu Segoro/SME is carried out in four stages, namely: identifying the research question, Interview the information to answer the question, analyzing in-terpreting the information,and sharing the results with the business owner.
Experimental Study of The Influence of Tax Knowledge and Tax Attitude on The Performance of Jember District Tax Volunteers Fauza, Adilah; Diyah Probowulan; Achmad Syahfrudin Zulkarnnaeni
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.778

Abstract

This experimental research aims to fill the knowledge gap by investigating how taxation knowledge, and taxation attitudes through special treatment and intervention, as well as the provision of training, can affect the knowledge gap. and special interventions, as well as the provision of training whether it can affect the performance of tax volunteers and to prove empirically the differences in Tax Knowledge and Tax Attitude between the experimental group and control group. Theory of Planned Behavior used in this study and with the laboratory experiment model used in this study, the virtual laboratory is a laboratory experiment, the model used in this study, virtual laboratory is a laboratory experiment to be carried out using existing technology. laboratory experiment to be carried out using existing technology, defined as a learning space for virtual experiments. Experimentation is the method used in this study, which is using the type of True Experiment, to be more precise, namely True Experiment Posttest Only Design with Random Assignment, this type of method as well as the novelty of the variables under This type of method as well as the novelty of the variables studied became novelty in this study. Research results, The results of this study indicate that there are differences in taxation knowledge and attitudes towards taxation between the taxation attitudes between the experimental group that received video treatment as training media and the control group that received video as a training media and the control group that did not receive any treatment.
Behavior of Using Tax Technology in Tax Volunteers in Jember Regency Sandi, Anisaul Fadila; Probowulan, Diyah; Zulkarnnaeni, Achmad Syahfrudin
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.1066

Abstract

This study aims to determine the behavior of using tax technology in tax volunteers in Jember district. This study compares whether there is a difference in the behavior of using tax technology between accounting tax volunteers and non-accounting tax volunteers. The research method used in this study is a quantitative method and the type of data used is primary data in the form of questionnaire results that have been distributed to respondents. The sample in this study is 90 tax volunteers in Jember district with 45 of them accounting tax volunteers and 45 other non-accounting tax volunteers. The data collection technique is purposive sampling. The data analysis methods used were descriptive analysis and independent sample t-test analysis. The results of this study show that there is no difference between accounting tax volunteers and non-accounting tax volunteers regarding the behavior of using tax technology. Further research is expected to be able to examine related to the behavior of using tax technology with a wider object.
Earnings Management Trend in Manufacturing Companies Sub-Sector Food and Beverage Listed on the Indonesia Stock Exchange Year 2019-2023 Efendi, Febian Dwi; Probowulan, Diyah; Zulkarnnaeni, Achmad Syahfrudin
West Science Journal Economic and Entrepreneurship Vol. 2 No. 03 (2024): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v2i03.1039

Abstract

This study aims to analyze the trend of earnings management in manufacturing companies operating in the food and beverage sub-sector listed on the Indonesia Stock Exchange. Earnings management trends encompass methods used by companies to manipulate or manage their financial statements. Factors influencing earnings management include tax planning, income tax expenses, and profitability. The management's goal is to enhance corporate earnings to reflect stable profits, thus accurately portraying the company's financial performance in future periods. The study population consists of 45 companies, with a sample of 9 companies selected using purposive sampling. Data collection utilized secondary data from quarterly financial reports of manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023. The research employed descriptive analysis to assess earnings management trends as predictors of profit increases. The findings reveal significant fluctuations in earnings management practices among food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the period from 2019 to 2023.
REDESAIN SISTEM DAN PROSEDUR PENGGAJIAN PADA TRANSINDO XPRESS DI KABUPATEN JEMBER Z, Achmad Syahfrudin; Prastika, Dea Safila; Probowulan, Diyah
Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 11 (2022): NOPEMBER 2022
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.492 KB) | DOI: 10.36841/jme.v1i11.2490

Abstract

There is no denying that information technology has become an extraordinary tool for businesses in this fourth industrial revolution era. Information systems will be more efficient and effective along with advances in information technology. It is important for a business to have a reliable payroll system as it is an integral part of the company's accounting system and will provide detailed and accurate data through established practices and documentation on the compensation provided to its employees. Staff members need to be managed effectively. For smooth business operations and fulfillment of organizational objectives, payroll system errors must be avoided at all costs.This research is focused on updating the payroll system design at Transindo Xpress which still uses a manual system for recording payroll and the payroll system used is still weak. So that the reporting experience is not timely and must be re-checked against recording employee salaries.
Bagaimana Reaksi Ketidaktepatan Waktu Pelaporan Keuangan yang Dipengaruhi Komponen-Komponennya : Studi Empiris di BEI Periode 2019-2023 Dea Auliya Raafiatus Sholiha; Diyah Probowulan; Moh. Halim
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7275

Abstract

This research aims to analyzes how the effect of component or variable profitability, age companny, accounting firmm reputation, and public ownership on the untimeliness financial reporting for the 2019-2023 period in BEI. This research using purposive sampling method with 200 companny tottal sample of research. The research is quantitative strategies using causal comporative with logistic regression analyzes as analyzes technique. The results of this research prove that profitability have a significant negative effect on untimeliness financial reporting, contrast with age companny, accounting firm reputation, and public ownership has no effect on untimeliness financial reporting.
Psychometric Scale of Tax Compliance Potential Clusters of Prospective Taxpayers Probowulan, Diyah; Murwanti, Retno
Jurnal Akuntansi dan Perpajakan Vol. 11 No. 2 (2025): September 2025
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v11i2.16248

Abstract

This study explores the potential for enhancing tax compliance among prospective taxpayers in Indonesia by developing a psychometric scale that measures psychological factors influencing compliance behaviour. The research was conducted at the University of Muhammadiyah Jember with 225 Accounting Study Program students, who were selected purposively because they represent a relevant group of future taxpayers with foundational knowledge of taxation and financial literacy, making them an appropriate context for examining tax compliance potential. Using a quantitative approach and a structured questionnaire, the study measured intelligence, personality, and skills as independent variables, with tax compliance potential (PTC) as the dependent variable. The findings indicate that intelligence and personality do not have a significant effect on tax compliance potential, whereas skills show a strong positive correlation and significant influence, suggesting that practical competencies in tax administration and the use of tax-related technology are crucial for improving compliance among prospective taxpayers. These results are closely linked to contemporary tax compliance issues in Indonesia, where administrative capability and digital literacy are increasingly important in supporting effective tax systems. By situating the research within an educational setting and aligning the methodological choices with the characteristics of the respondents, this study contributes to a deeper understanding of tax compliance behavior through a psychometric framework. It underscores the importance of a holistic approach to tax education that not only considers individual traits but also emphasizes skill development, social norms, and curriculum-based interventions to strengthen future taxpayers’ compliance behavior.
Co-Authors ., Nina Abadi Sanosra Abd. Rasyid Syamsuri Abdillah, M.Rickwan Achmad Hasby Abdillah Achmad Syahfruddin Zulkarnaenni 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 Asroful Abidin Astrid Mahara Astrid Maharani Dany Panji Guritno Darmawan, Dimas Wahyu 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 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 Halimatus Sa’diyah Handayani, Fian Haris Hermawan 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 Marolop Bungaran Tua Situmorang 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 Naili Nur Arifah Wahidah 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 Nursaid Nursaid 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 Riyanto Setiawan Rofikah, Nova Saiful Bahri Sandi, Anisaul Fadila Sarifah, Desi Alfiatus Sholihin, Ikmalus Siswanto, Edy Sita Irfani, Meysa Susbiyani, Arik Susilowati Tara Ayu Adevia Putri Tiara Riski Tuti Amalia Vian Widiastutik Vika Rofiani Wiwik Puji Andriani Yosky Margaretha Claudia Putri Yulinartati Yulinartati Yulinartati Yulinartati, Yulinartati Yundari, Yundari Z, Achmad Syahfrudin Zaim Tsaqif Qisthi Haidi Zulkarnaeni, Achmad Syahfrudin Zulkarnnaeni, Achmad Syahfrudin