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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 Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Kontemporer
Danny Wibowo
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya, Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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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.
Cultural Influences on Tax Perceptions and Compliance in Rural Timor Wibowo, Danny
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 1 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i1.8183

Abstract

This study examines local wisdom and people's attitudes towards taxes in Kefamenanu, East Nusa Tenggara, focusing on how cultural values influence people's views on tax obligations. Through in-depth interviews with informants from five different tribes, it was found that people's local wisdom, which includes moral, religious, and social values, plays a vital role in shaping their attitudes toward taxes. Most informants view taxes as a burden due to the government's lack of transparency and accountability in managing tax funds. The community feels that the benefits of taxes are not visible, especially regarding adequate infrastructure and public services. In addition, the low awareness and knowledge of tax obligations among rural communities exacerbates this negative perception. The results show that social injustice, where low-income earners feel more burdened than high-income earners, also influences the intention not to comply with tax obligations. The implications of these findings emphasize the government's importance in designing tax policies that consider local social and cultural factors to increase tax compliance and create a fairer and more transparent tax system.
Substance over Form in Tax Compliance and Risk of Fraud in SelfAssessment System Wibowo, Danny
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n1.p80-91

Abstract

Objectives: This study explores the relationship between the accounting principle of substance over form and the self-assessment system in taxation, focusing on its implications for tax policy, fairness, and compliance. Method: Using a Systematic Literature Review (SLR) approach, it examines literature published in English from 1999 to 2024, sourced from databases such as ProQuest, Emerald Insight, Science Direct, Sage Journals, Taylor & Francis Online, and Wiley Online Library, with specific keywords including “Substance,” “Self-assessment,” and “Tax Compliance.” The review applies criteria requiring open access, qualitative methods, and complete content from abstract to conclusion, covering journals, books, and other relevant references. Results: The findings highlight the significance of prioritizing the economic substance of transactions over their legal or formal appearance in determining tax obligations, while also raising critical concerns about taxpayer discretion in reporting based on transaction substance and its potential effects on compliance. Conclusion: Ultimately, the study emphasizes the importance of establishing a clear regulatory framework and strong government oversight to ensure tax justice and prevent unethical tax avoidance practices.
Analisis Perbedaan GDP, Government Expenditures, Governance Index, Teledensity, Subsoil Asset, dan FDI Inflow Growth Wibowo, Danny
Jurnal Akuntansi Kontemporer Vol. 4 No. 1 (2012)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v4i1.1010

Abstract

The purpose .of this study is obtain empirical evidence on differences gross Domestic product (GDP), government expenditure, governance index, teledensity, Subsoil asset, and foreign direct investment (FDI) inflow growth in state tax havens. Type of research is quantitative and the type of data in this research is secondary data. Data collection technique in this study used technical documentation. The document is the source of the data used to complete the study either in the form of written sources, films, pictures (photos), and monumental works, all of which provide information for research process. The results showed no difference level of GDP, government expenditure governance index, teledensity ,subsoil assets FDI inflow growth between Tax havens countries and the n on tax havens countries.
Consumer Complaint Behavior (CCB) of Jombang Health Card (KJS) for increasing health facility service Sulistyowati, Endah; Wibowo, Danny
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 1 (2015): April - July 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i1.388

Abstract

The purpose of this study is to see and assess why they complaint, how to make complaints and alternative for patients complain KJS (Jombang Health Card) users, as such information from various forms of complaint can be used to improve health care strategy hospital. This is an exploratory and qualitative research using Focus Group Discussion (FGD) towards 20 people. It was found that the reason KJS users complain services is due to factors that include poor service, poor facilities, the be-ginning of a long process and product factors include: the availability of drugs, limited room space and time limits hospitalization. The second factor is a fatal loss, allowing participants to have a longer hierarchy levels due to passing through a more complicated procedure. Complaints and personality types of participants affect the nature of the expectations expressed through the submission of a complaint. The results include the results of the settlement of complaints received by the partici-pants, and satisfaction evaluation with the settlement. Generally poor service stimu-lates participants to convey a simple complaint in connection with suggestions or criticism to improve services and hospital management.
Psychological Social Behavior: Taxable Entrepreneurs Respond to Vat Policy Changes Wibowo, Danny
Indonesian Journal of Social Science Research Vol. 5 No. 1 (2024): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijssr.05.01.09

Abstract

Environmental considerations or individual intentions influence taxpayer behavior. VAT changes may be a reaction to behavior either overtly or covertly. This research applies an approach approach with the method of interviews conducted with business actors. However, VAT can reduce profits by influencing consumers to spend resources and look for lower prices. Regarding the VAT rate, it is still considered unfair. Furthermore, double recording or splitting the business into several forms is implemented, which is passed on to other family members. Another option is to do tax planning to meet the tax burden. Decisions in the information action model can be based on rationality, routine behavior, nature/tradition and subjective norms / perceptual behavior. Findings from an environmental perspective are formed from the level of experience and age, as well as the encouragement of social communities and provide psychological stimuli for taxpayer behavior in assessing changes in tax regulations, especially about VAT rates.
Co-Authors Endah Sulistyowati Endah Sulistyowati Redo Adrianto