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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Kebijakan Publik Jurnal Pendidikan Akuntansi (JPAK) Infestasi Panrita Abdi - Jurnal Pengabdian pada Masyarakat Jurnal Akuntansi wacana equiliberium (jurnal pemikiran penelitian ekonomi) Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Jurnal Akuntansi dan Keuangan JIPkM Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Khy’sh Nusri Leapatra Chamalinda
Universitas Trunojoyo Madura
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

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Potret Pelaporan SPT Tahunan melalui E-Filing pada Masa Pandemi Covid-19 Khy'sh Nusri Leapatra Chamalinda; Fariyana Kusumawati
InFestasi Vol 17, No 2 (2021): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v17i2.11517

Abstract

This study aims to describe and explore the annual SPT reporting service for individual taxpayers through e-filing at KPP Pratama Bangkalan with tax volunteers during the Covid-19 pandemic, as well as public responses in this case individual taxpayers regarding SPT reporting services. Annual individual taxpayers through e-filing at KPP Pratama Bangkalan during the Covid-19 pandemic. The method in this research is qualitative with a case study approach. The results of the study indicate that the preparation and implementation of the annual tax return reporting service through e-filing during the covid-19 pandemic has gone very well. Annual SPT reporting services during the pandemic are carried out through virtual Integrated Service Places (TPT). Various preparations for the implementation of SPT reporting services have been carried out, both by KPP Pratama Bangkalan and tax volunteers. In the process of SPT reporting services, they still face various obstacles. Various efforts have been made, so that this virtual TPT service can run optimally. In addition, the response of taxpayers to KPP services is that it has been going well. Taxpayers who report their Annual SPT are served as much as possible even though they are virtual. Penelitian ini bertujuan untuk bertujuan untuk menggambarkan serta mengeksplorasi tentang pelayanan pelaporan SPT Tahunan wajib pajak orang pribadi melalui e-filing pada KPP Pratama Bangkalan bersama relawan pajak di masa pandemi Covid-19, serta tanggapan masyarakat dalam hal ini wajib pajak orang pribadi mengenai pelayanan pelaporan SPT Tahunan wajib pajak orang pribadi melalui e-filing pada KPP Pratama Bangkalan di masa pandemi Covid-19. Metode dalam penelitian ini adalah kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa persiapan hingga pelaksanaan pelayanan pelaporan SPT Tahunan wajib pajak melalui e-filing di masa pandemi covid-19 sudah berjalan sangat baik. Pelayanan pelaporan SPT Tahunan pada masa pandemi dilaksanakan melalui Tempat Pelayanan Terpadu (TPT) virtual. Berbagai persiapan untuk pelaksanaan pelayanan pelaporan SPT telah dilakukan, baik oleh KPP Pratama Bangkalan maupun relawan pajak. Dalam proses pelayanan pelaporan SPT, masih menghadapi berbagai hambatan. Berbagai upaya telah dilakukan, agar pelayanan TPT virtual ini dapat berjalan maksimal. Selain itu, tanggapan wajib pajak terhadap pelayanan KPP yaitu sudah berjalan baik. Wajib pajak yang melaporkan SPT Tahunan dilayani semaksimal mungkin walaupun secara virual. 
Penguatan Kompetensi Relawan Pajak Universitas Trunojoyo Madura Imam Agus Faisol Imam; Khy’sh Nusri Leapatra Chamalinda; Tito IM Rahman Hakim
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 2 No. 4 (2022): Juli 2022 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25008/altifani.v2i4.256

Abstract

Pengabdian ini dilaksanakan atar kerja sama Kantor Pelayanan Pajak (KPP) Pratama Bangkalan dengan Tax Center Fakultas Ekonomi dan Bisnis (FEB) Universitas Trunojoyo Madura. Tujuan diadakannya pelatihan bagi relawan pajak yaitu untuk meningkatkan soft skill dan hard skill bidang perpajakan untuk mempersiapkan pendampingan dan asistensi pengisian SPT tahunan. Pelatihan dilaksanakan di KPP Pratama Bangkalan dengan mengkolaborasikan pegawai pajak dan pengurus Tax Center FEB sebagai pemateri kegiatan. Peserta kegiatan merupakan relawan pajak sejumlah 40 yang telah lolos seleksi administasi, tes tulis dan tes wawancara. Relawan pajak terdiri dari mahasiswa S1 Akuntansi, S1 Manajemen dan S1 Ekonomi Pembangunan. Metode yang digunakan dalam pelatihan adalah dengan audio visual, ceramah, diskusi dan praktik pengisian SPT Tahunan wajib pajak orang pribadi. Berdasarkan pelatihan yang dilakukan, relawan pajak mampu mengisi SPT di e-filing dengan baik dan benar sesuai prosedur. Nilai post test relawan pajak diatas kemampuan dasar yaitu nilai 70-80 sebesar 32% dan nilai 81-100 sebesar 68%.
Firm characteristics and Biological Asset Disclosure on Agricultural Firms Anita Carolina; Fariyana Kusumawati; Khy'sh Nusri Leapatra Chamalinda
Jurnal Akuntansi dan Keuangan Vol. 22 No. 2 (2020): NOVEMBER 2020
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.512 KB) | DOI: 10.9744/jak.22.2.59-71

Abstract

Agriculture firms are facing challenges on applying the Statement of Financial Accounting Standards (PSAK) 69 which regulates the recognition, measurement, disclosure, presentation and reporting biological assets because of the unique trait of biological assets. This research aims to decide the factors that influence the biological asset disclosure by testing the effect of leverage, profitability, liquidity, firm’s growth, biological assets’ intensity, firm size, type of auditor, and listing status. The samples used in this research are the agriculture firms listed on the Indonesia Stock Exchange (IDX) between 2016 and 2018. The data are collected from the auditor financial statement. This research uses a quantitative method with multiple linear regression analysis. The conclusion is that the intensity of biological asset influences the biological asset disclosure, while leverage, profitability, liquidity, firm’s growth, firm size, type of auditor, and listing status do not influence the biological asset disclosure. This research contributes as literature for academics, gives knowledge about agriculture firm’s problems for the standard compiler, and improving the agriculture firms’ obediency in disclosing their biological asset following the PSAK 69
Pendampingan Pengisian dan Pelaporan Surat Pemberitahuan (SPT) Tahunan Wajib Pajak Orang Pribadi Tahun 2022 Imam Agus Faisol; Khy’sh Nusri Leapatra Chamalinda
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 2 No. 6 (2022): November 2022 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25008/altifani.v2i6.301

Abstract

Pendampingan pengisian SPT tahunan bagi karyawan di Universitas Trunojoyo Madura merupakan agenda rutin yang dilaksanakan setiap tahun. Kegiatan pendampingan pengisian SPT tahun 2022 dilaksanakan di Fakultas Ekonomi Bisnis dan Fakultas Hukum. Wajib pajak yang mengikuti pendampingan SPT di Fakultas Hukum sejumlah dua puluh empat orang dengan melibatkan dua pengurus Tax Center dan delapan relawan pajak. Sedangkan wajib pajak yang mengikuti pendampingan pengisian SPT di Fakultas Ekonomi dan Bisnis sejumlah Sembilan belas orang dengan melibatkan dua pengurus Tax Center dan enam relawan pajak. Pengisian SPT di e-filing terdiri dari beberapa tahapan yaitu wajib pajak menyediakan data berupa daftar harta, daftar hutang, daftar susunan keluarga, bukti potong serdos, bukti potong gaji, bukti potong lainnya serta daftar penghasilan lainnya. Informasi yang tersaji dalam data tersebut kemudian diinput di e-filing. Wajib pajak diharuskan melunasi kewajiban perpajakan jika status kurang bayar dan tahapan terakhir yaitu menerima Bukti Penerimaan Elektronik (BPE) sebagai bukti bahwa SPT telah dilaporkan. Seluruh wajib pajak yang mengikuti pendampingan pengisian SPT telah melaporkan SPT tepat waktu sebelum batas akhir pelaporan yaitu tanggal 31 Maret 2022.
PENDAMPINGAN PENGISIAN DAN PELAPORAN SURAT PEMBERITAHUAN (SPT) MELALUI E-FILING DI UNIVERSITAS TRUNOJOYO MADURA Nurul Herawati; Khy’sh Nusri Leapatra Chamalinda; Emi Rahmawati; Imam Agus Faisol; Lyna Latifah; Sudarwati Sudarwati; Titiek Puji Astuti
Jurnal Inovasi dan Pengabdian Kepada Masyarakat Vol 1, No 2 (2021): Jurnal Inovasi dan Pengabdian Kepada Masyarakat (JIPkM)
Publisher : STIE Trisna Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.779 KB) | DOI: 10.47232/jipkm.v1i2.113

Abstract

Permasalahan setiap tahun yang dihadapi oleh wajib pajak khususunya karyawan di Universitas Trunojoyo Madura (UTM) saat melaporkan surat pemberitahuan (SPT) adalah menginput data penghasilan, bukti potong, harta, dan hutang ke e-filing. Solusi yang diberikan oleh Tax Center Fakultas Ekonomi dan Bisnis UTM yaitu dengan menyelenggarakan pendampingan pengisian dan pelaporan SPT Tahunan melalui e-filing. Tujuan kegiatan adalah untuk membantu dan mendampingi pegawai UTM dalam mengisi dan melaporkan SPT Tahunannya. Metode pengabdian yang dilaksanakan adalah dengan pendampingan dan konsultasi selama periode 4 Januari sampai 31 Maret 2021. Hasil kegiatan pengabdian masyarakat ini adalah para wajib pajak di UTM dapat mengisi dan melaporkan SPT Tahunannya dengan benar dan tepat waktu. Selain itu, aktivitas pendampingan ini juga memberikan wawasan dan edukasi tentang pentingnya melaporkan SPT Tahunan tepat waktu.   Kata Kunci: e-filing, SPT Tahunan, wajib pajak orang pribadi, pajak penghasilanAbstractThe problem that every year faced by taxpayers, especially employees at Trunojoyo Madura University (UTM) when reporting tax return (SPT) is to input income data, withholding evidence, assets, and debts into e-filing. The solution given by the Tax Center of the Faculty of Economics and Business UTM is by holding assistance in filling out and reporting the Annual notification letter through e-filing. The objective of this activity is to assist and advise UTM employees in filling out and reporting their annual tax returns. The method of community service implementation is with assistance and consultation during the period from January 4 to March 31, 2021. The result of this community service activity is that taxpayers at UTM can fill out and report their annual tax returns correctly and on time. Moreover, this mentoring activity also provides insight and education about the importance of reporting Annual Tax Returns on time.Keywords: e-filing, Annual Tax Return (SPT), individual taxpayers, income tax
OPTIMALISASI PERAN RELAWAN PAJAK DALAM PELAPORAN SPT TAHUNAN DI MASA PANDEMI COVID-19 Nike Aulia Firdiani Az; Khy'sh Nusri Leapatra Chamalinda
JURNAL AKUNTANSI Vol 11, No 2 (2022): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v11i2.650

Abstract

Penelitian ini bertujuan menganalisis peran relawan pajak dalam pelaporan SPT Tahunan di masa pandemi Covid-19. Dalam penelitian ini menggunakan metode kualitatif, paradigma interpretive dengan pendekatan studi kasus. Teknik pengumpulan data yaitu observasi, wawancara, dan dokumentasi. Uji validitas data menggunakan teknik triangulasi sumber dan triangulasi teknik. Hasil penelitian menunjukkan bahwa peran relawan pajak adalah memberikan pendampingan atau asistensi pada wajib pajak orang pribadi yang menggunakan formulir SPT 1770S dan 1770SS melalui e-filing. Peran relawan pajak dioptimalkan semaksimal mungkin pada masa pandemi covid-19. Pasalnya, asistensi SPT Tahunan dilakukan melalui TPT virtual. Relawan pajak juga memberikan edukasi pada wajib pajak dengan harapan dapat mendorong terwujudnya self assessment system. Hambatan yang dialami oleh relawan pajak diklasifikasi menjadi tiga sudut pandang yakni dari sisi sistem, wajib pajak, dan relawan pajak.Kata Kunci: Peran, Relawan Pajak, SPT Tahunan, Pandemi Covid-19 This study aims to analyze the role of tax volunteers in reporting Annual Tax Returns during the Covid-19 pandemic. In this study using qualitative methods, interpretive paradigm with a case study approach. Data collection techniques are observation, interviews, and documentation. Test the validity of the data using source triangulation techniques and triangulation techniques. The results show that the role of tax volunteers is to provide assistance or assistance to individual taxpayers who use the SPT 1770S and 1770SS forms through e-filing. The role of tax volunteers is optimized as much as possible during the COVID-19 pandemic. The reason is, the assistance for the Annual SPT is carried out through a virtual TPT. Tax volunteers also provide education to taxpayers in the hope of encouraging the realization of a self-assessment system. The obstacles experienced by tax volunteers are classified into three points of view, namely from the system side, taxpayers, and tax volunteers. Keywords: Role, Tax Volunteer, Annual SPT, Covid-19 Pandemic
Budgetary Slack Will Not Let Organization Die: Explaining Motivational and Stewardship Aspects of Conditional Slack Frida Fanani Rohma; Khy'sh Nusri Leapatra Chamalinda
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2023.v18.i01.p02

Abstract

The study aims to explore the motivational and stewardship aspects of managing budgetary slack. The stream of research demonstrates that budgetary slack is one of the dysfunctional behaviours which may be detrimental to an organization. The research delivers empirical evidence that organizations in the Boston Quadrant Matrix “Dogs” position are inclined to deliberately carry out additional financial resource budgeting through budgetary slack mechanism through cost assumption. The research used a qualitative method using a study-case approach and interpretive paradigm. The research area was a business industry in the Boston Quadrant Matrix “Dogs” position. The results indicate budgetary slack’s motivational aspects prompting the management to more significantly orient instead of only achieving cost budgeting targets. Cost budget target fulfilment could have been more rational when confronting non-financial orientations, i.e., product quality and going concerned. It accorded with stewardship theory that budgetary slack facilitated the management facing other goals besides budget-related ones. This research expands on previous research by showing that budgetary slack allowed the management to balance goals when external conditions change. It was a deliberate product, even a base for a budgeting system through its underlying cost assumption. Keywords: budgetary slack, quadrant boston matrix, budgeting, going concern, stewardship
KONTRIBUSI PAJAK DAN RETRIBUSI DAERAH DI SEKTOR PARIWISATA Khy'sh Nusri Leapatra Chamalinda; Frida Fanani Rohma
Jurnal Kebijakan Publik Vol 14, No 2 (2023)
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jkp.v14i2.8235

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengeksplorasi peranan pajak dan retribusi daerah sektor pariwisata. Peranan ditinjau dari analisis kontribusi dan efektivitas terhadap Pendapatan Asli Daerah (PAD) di wilayah Madura, khususnya pada kabupaten Bangkalan pada tahun 2017-2021. Metode penelitian menggunakan kualitatif interpretif dengan pendekatan studi kasus. Analisis data dilakukan dengan teknik reduksi data, verifikasi dan keabsahan data dengan triangulasi informasi. Temuan penelitian menunjukkan bahwa analisis kontribusi dan efektivitas pada pajak dan retribusi daerah sektor pariwisata kabupaten Bangkalan selama tahun 2017-2021 cenderung berfluktuasi. Adanya pandemi covid-19 juga turut berdampak terhadap penurunan realisasi penerimaan pajak dan retribusi daerah. Mengembangkan sektor parisiwata juga tidak luput dari tantangan dan berbagai upaya yang dilakukan pelaku sektor pariwisata. Pemerintah daerah membutuhkan upaya dan strategi maksimal untuk dapat mengoptimalkan dan me-ningkatkan PAD. Hal ini diperlukan kerjasama dan komitmen antara pemerintah dan masyarakat dalam meng-optimalkan potensial daerah masing-masing.
Studi Kualitatif : Peran Tax Center terhadap Kepatuhan Perpajakan Orang Pribadi Saat Implementasi Regulasi Harmonisasi Peraturan Perpajakan Imam Agus Faisol; Khy’sh Nusri Leapatra Chamalinda
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 3, No. 1, Juni 2022
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (770.095 KB) | DOI: 10.35314/iakp.v3i1.2436

Abstract

This research aims to identify and map the role of the Tax Center of the Faculty of Economics and Business, Universitas Trunojoyo Madura (UTM), in fulfilling tax obligations that can increase taxpayer compliance when implementing HPP Law regulations. This research uses qualitative research with a case study approach. Research informants are individual taxpayers involved in tax center activities and active administrators at the FEB UTM Tax Center. The study results indicate that the Tax center has a strategic role as an institution in higher education. One of its visions and missions aligns with the Directorate General of Taxes. In addition to the functions of education, research and community service, the Tax Center is actively involved and participates in the socialization of the latest tax policy, namely the Law on the Harmonisasi Peraturan Perpajakan (HPP). The Tax Centre's existence is crucial considering that the community, especially in universities, requires information and explanations regarding Program Pengungkapan Sukarela (PPS). Enthusiasm and participation in filling out the Annual SPT are part of the indicators of increasing tax compliance in the university environment, as evidenced by the increased participation of taxpayers in filling out the Annual SPT even during the Covid-19 pandemic.
Potret Peran Pajak Daerah pada Saat Sebelum dan Setelah Pandemi Covid-19 Elviana Andrian Nova W. P; Khy'sh Nusri Leapatra Chamalinda
Jurnal Pendidikan Akuntansi (JPAK) Vol 11 No 2 (2023)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v11n2.p108-125

Abstract

Covid-19 pandemic is a challenge for the regional government of Nganjuk Regency which is currently intensively realizing massive regional development. Various special policies continue to be made in order to optimize regional taxes as PAD source. This study aims to explore growth rate, effectiveness, and contribution of local taxes as a PAD source between before and after the Covid-19 pandemic, also the role of the Bapenda in efforts to increase regional taxes as PAD source. This study uses a quantitative descriptive method. The results of the study show that the growth rate of local taxes over a period of three years has a positive value indicating an increase in revenue performance during the Covid-19 pandemic. Judging from the effectiveness analysis, local tax performance is still categorized as very effective despite the reduced target in 2020 as a result of the Covid-19 pandemic. On the other hand, the contribution of local taxes as a PAD source is categorized as moderate and has always decreased in the last three years. Entertainment tax is a local tax that has the lowest growth, effectiveness, and contribution rates over the last three years, so that the role of Bapenda as an authorized agency is needed. This research also shows that there were not many differences in the role of Bapenda between before and after the Covid-19 pandemic. The lack of awareness and compliance of taxpayers is the main obstacle that forces Bapenda to be directly involved in implementing various work programs.
Co-Authors Aliya Tiara Fatiha Carolina, Anita Elviana Andrian Nova W. P Emi Rahmawati Fariyana Kusumawati Frida Fanani Rohma Hakim, Tito IM. Rahman Imam Agus Faisol Imam Agus Faisol Imam Agus Faisol Lyna Latifah Nike Aulia Firdiani Az Nurul Herawati Rahma Aulia Safriza Sudarwati Sudarwati Titiek Puji Astuti