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All Journal Journal of Economics, Business, & Accountancy Ventura Tax & Accounting Review JURNAL AKUNTANSI UNIVERSITAS JEMBER AKRUAL: Jurnal Akuntansi Jurnal Dinamika Sosial Budaya Jurnal Manajemen Pemasaran Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Management and Sustainable Development Journal Indonesian Journal of Social Science Research Jurnal Locus Penelitian dan Pengabdian Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Kontemporer
Danny Wibowo
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya, Indonesia
Religion Aerospace Engineering Arts Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Journal : Management and Sustainable Development Journal

 1 
ANALISIS BARANG KEBUTUHAN POKOK YANG MENDAPAT FASILITAS PPN DIBEBASKAN Wibowo, Danny
Management and Sustainable Development Journal Vol. 6 No. 2 (2024): Management and Sustainable Development Journal
Publisher : Department of Management - Institut Shanti Bhuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46229/msdj.v6i2.896

Abstract

This study was conducted to determine the efforts of taxpayers in responding to policy changes regarding the grouping of basic necessities into Taxable Goods (BKP). In this case, it is specifically taxpayers who have the status of Taxable Entrepreneurs (PKP) whose businesses are engaged in basic goods or basic necessities. The background of this research is PKP entrepreneurs who are trying to adapt in the midst of intense business competition in the city. In this study using a qualitative approach with interview methods to 5 entrepreneurs as informants from a group of entrepreneurs with PKP status in the Surabaya area. This research shows that the policy on the grouping of basic necessities is determined to be taxable goods, from the administrative side it will increase the burden of the obligation to issue tax invoices for PKP. In addition, input tax that cannot be credited will have an impact on the higher selling price of the product. When product prices rise, people's purchasing power will decrease because demand also decreases. Then it is known that the policy change has several impacts on PKP, which if not balanced with a business strategy can potentially bankruptcy.
Respon Pengusaha Kena Pajak Terhadap Pengampunan Pajak Yang Ke-2 (Pendekatan Fenomenologi Kota Kupang) Wibowo, Danny
Management and Sustainable Development Journal Vol. 5 No. 1 (2023): Management and Sustainable Development Journal
Publisher : Department of Management - Institut Shanti Bhuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46229/msdj.v5i1.614

Abstract

One of the government's efforts to increase state revenue from taxes is to hold a Voluntary Disclosure Program. This research focuses on the response of entrepreneurs to PKP status in Kupang City, NTT. Taxpayers, in this case, Taxable Entrepreneurs (PKP), know and welcome the Voluntary Disclosure Program (PPS) or volume II tax amnesty. The research was conducted using a qualitative research method where researchers visited taxpayer shops centred in Kupang, NTT, to see the participation and response of the community to the PPS program. The entrepreneurs gave different but quite positive responses to the implementation of the PPS program. They took advantage of this program to avoid administrative sanctions that they would face if there was a tax audit to be conducted on their business and used this opportunity to further develop their business. Of the many responses from entrepreneurs, several entrepreneurs were of the opinion that the implementation of the PPS program could be better for entrepreneurs, especially those with taxable status in small areas such as their towns. They believe the government is only trying to take advantage of their wealth reporting. Therefore, they should make the best use of this program, so they do not feel disadvantaged.
TAX PLANNING MENGHADAPI KENAIKAN TARIF PPN: STUDI PADA WAJIB PAJAK DI FLORES TIMUR Wibowo, Danny
Management and Sustainable Development Journal Vol. 7 No. 1 (2025): Management and Sustainable Development
Publisher : Department of Management - Institut Shanti Bhuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46229/msdj.v7i1.994

Abstract

This research aims to tax planning of Taxable Entrepreneurs against changes in Value Added Tax tax regulations. This research uses a descriptive qualitative approach where the process of describing the research area is organized in narrative form. Data collection used an interview method conducted with Taxable Entrepreneurs in East Flores. The results of this study reveal that an increase in the VAT rate is very problematic because it can impact consumer behaviour. However, informants do not ignore tax regulations; they understand that violating taxes can hurt their business continuity. This finding presents the efforts of taxable entrepreneurs in East Flores to maintain their business sustainability using tax planning. Other findings regarding the environmental perspective formed from the level of experience and age and the encouragement of the social community also stimulate taxpayer behaviour in assessing changes in tax regulations, especially related to VAT rates.
Co-Authors Endah Sulistyowati Endah Sulistyowati Redo Adrianto