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<![CDATA[Pandemi Covid 19: Implementasi Insentif Pajak Bagi Wajib Pajak UMKM di Kabupaten Sumenep Belum Optimal ]]>
<![CDATA[Putri, Fauziah Nirmala]]>;
<![CDATA[Faisol, Moh.]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2022): Maret 2022 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business ]]>
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DOI: 10.29103/jak.v10i1.6400
<![CDATA[This research aims to identify and explain the implementation of the Minister of Finance regulation number 09/PMK.03/2021 regarding tax incentives for UMKM taxpayers affected by the 2019 coronavirus disease pandemic in Sumenep Regency in 2021. This study uses a qualitative descriptive approach with a case study method. Researchers conducted in-depth interviews (in-depth interviews) with two informants from the DJP and five informants of UMKM actors and were supported by the results of observations and documentation. The research data were analysed using Miller and Huberman qualitative data analysis, namely reduction, data presentation, conclusion, and data verification. The results show that the implementation of tax incentives in the Sumenep Regency is still not effective. This is because several UMKM that the researcher met claimed to have not taken advantage of, and did not even know about, the government having borne final income tax (DTP) incentives for UMKM taxpayers. This is because the socialization carried out by the DGT has not been received by the UMKM owners. After all, socialization is carried out through social media or posters and banners, and SMS because of PPKM. The hope is that the community is given direct socialization and even personally to each UMKM, however, this is understandable because the provision of these incentives coincides with the Covid-19 pandemic, in PPKM conditions. This research implies that direct socialization activities to UMKM, which are laypeople, are more informative and effective than through social media or online.]]>
<![CDATA[Tarif Pajak UMKM 0,5% : Reward Or Punishment? ]]>
<![CDATA[Mutia Indriana]]>;
<![CDATA[Norsain Norsain]]>;
<![CDATA[Moh. Faisol]]>
<![CDATA[ InFestasi Vol 16, No 1 (2020): JUNI ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v16i1.6986
<![CDATA[Micro, Small and Medium Enterprises (UMKM) become one of the fields for the Directorate General of Taxes to increase the contribution of the amount of tax revenue, considering that as many as 98.8% of business units come from UMKM. One of the tools used to achieve these objectives is the issuance of PP No. 23 of 2018 concerning UMKM taxes of 0.5% of turnover. This research was conducted at KPP Pratama Pamekasan using a case study. As many as one key informants and five supporting informants researchers conducted in-depth interviews (in-depth interview). The information was analyzed qualitatively, consisting of data reduction, data presentation, conclusions, and verification. The results of this study are first, the application of PP No. 23 of 2018 there are still many UMKM that do not know the information, so the Directorate General of Tax (KPP Pratama Pamekasan) needs to socialize it internally. Second, the motive for the application of PP No. 23 of 2018 is as a reward for UMKM taxpayers: as a reward for the convenience given to taxpayers in terms of tax reporting, as a reward for the freedom of taxpayers to choose, and as a reward for the relief of tariffs offered, so taxpayers can fulfill their tax obligations following the provisions of the applicable tax laws.]]>
<![CDATA[INTENSIFIKASI PENGETAHUAN PAJAK PADA RELAWAN PAJAK ]]>
<![CDATA[Moh Faisol]]>;
<![CDATA[Isnani Yuli Andini]]>
<![CDATA[ Jurnal ABDIRAJA Vol 2 No 2 (2019): Jurnal Abdiraja ]]>
Publisher : <![CDATA[LPPM Universitas Wiraraja Sumenep, Jalan Raya Sumenep Pamekasan KM. 5 Patean Sumenep 69451, Telp. (0328) 673399 Fax. (0328) 673088 ]]>
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DOI: 10.24929/adr.v2i2.759
<![CDATA[Reformasi di bidang perpajakan telah banyak dilakukan oleh Direktorat Jenderal Pajak, namun tidak sepenuhnya merubah kondisi masyarakat untuk sadar dan taat dalam memenuhi kewajiban perpajakan. Tingkat kepatuhan masyarakat masih rendah, sehingga penerimaan dari sektor pajak juga masih berlum sesuai harapan. Terobosan baru yang dilakukan oleh Dirjen Pajak adalah membentuk Tax Center dan merekrut Relawan Pajak untuk turut serta dalam mengajak dan membantu masyarakat untuk memenuhi kewajibannya, khususnya melapor pajak. Relawan Pajak tersebut belum memiliki kemampuan kerelawanan dan perpajakan yang mumpuni, sehingga butuh intensifikasi pengetahuan yang mumpuni supaya tugas relawan pajak benar-benar tepat sasaran. Intensifikasi Pengetahuan perpajakan kepada 14 orang Relawan Pajak di Tax Center Universitas Wiraraja akan dilakukan dalam bentuk pelatihan dengan rangkaian kegiatan, antara lain adalah sosialisasi, penyusunan modul relawan pajak, penyiapan sarana dan prasarana, pelatihan relawan pajak, kegiatan kerelawan, dan evaluasi. Hasil kegiatan pelatihan menunjukkan terdapat peningkatan pengetahuan relawan pajak sebelum dan sesudah pelatihan. Hasil ini diperoleh dari penyebaran angket sebanyak 30 pernyataan dengan hasil rata nilai pengetahuan relawan pajak sebelum pelatihan sebesar 3,51 sedangkan setelah mengikuti pelatihan sebesar 4,28.]]>
<![CDATA[REVITALISASI PELAPORAN KEUANGAN PONDOK PESANTREN ]]>
<![CDATA[Norsain Norsain]]>;
<![CDATA[Moh Faisol]]>
<![CDATA[ Jurnal ABDIRAJA Vol 2 No 1 (2019): Jurnal Abdiraja ]]>
Publisher : <![CDATA[LPPM Universitas Wiraraja Sumenep, Jalan Raya Sumenep Pamekasan KM. 5 Patean Sumenep 69451, Telp. (0328) 673399 Fax. (0328) 673088 ]]>
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DOI: 10.24929/adr.v2i1.760
<![CDATA[Akuntabilitas pelaporan keuangan pondok pesantren menjadi viral setelah Ikatan Akuntan Indonesia mengeluarkan Pedoman Akuntansi Pondok Pesantren. Pelaporan keuangan pesantren menjadi penting untuk ditunaikan sebagai bentuk transparansi akuntabilitas pondok pesantren kepada pemilik (yayasan), mengingat pondok pesantren mengelola keuangan umat (mayarakat umum). Kondisinya adalah Yayasan Pondok Pesantren Inabah XIX Surabaya belum melakukan pelaporan keuangan secara utuh, yang meliputi laporan neraca, laporan operasional, dan laporan arus kas. Dengan demikian, keberadaan kegiatan Revitalisasi Pelaporan Keuangan Dalam Meningkatkan Akuntabilitas Pelaporan Pondok Pesantren adalah penting untuk dilakukan. Kegiatan ini akan dilakukan dalam bentuk pelatihan dengan rangkaian kegiatan, antara lain adalah penyusunan modul laporan keuangan, sosialisasi penyusunan pelaporan keuangan, evaluasi dan monitoring. Hasil dari pengabdian ini adalah peningkatan pemahaman pemilik yayasan dalam mengelola keuangan, khususnya dalam menyusun laporan keuangan. Hal ini dapat dilihat pasca dilakukannya sosialisasi tentang pentingnya laporan keuangan, pengelola mampu menyusun laporan keungan secara mandiri.]]>
<![CDATA[Pandemi Covid 19: Implementasi Insentif Pajak Bagi Wajib Pajak UMKM di Kabupaten Sumenep Belum Optimal ]]>
<![CDATA[Fauziah Nirmala Putri]]>;
<![CDATA[Moh. Faisol]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2022): Maret 2022 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business ]]>
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DOI: 10.29103/jak.v10i1.6400
<![CDATA[This research aims to identify and explain the implementation of the Minister of Finance regulation number 09/PMK.03/2021 regarding tax incentives for UMKM taxpayers affected by the 2019 coronavirus disease pandemic in Sumenep Regency in 2021. This study uses a qualitative descriptive approach with a case study method. Researchers conducted in-depth interviews (in-depth interviews) with two informants from the DJP and five informants of UMKM actors and were supported by the results of observations and documentation. The research data were analysed using Miller and Huberman qualitative data analysis, namely reduction, data presentation, conclusion, and data verification. The results show that the implementation of tax incentives in the Sumenep Regency is still not effective. This is because several UMKM that the researcher met claimed to have not taken advantage of, and did not even know about, the government having borne final income tax (DTP) incentives for UMKM taxpayers. This is because the socialization carried out by the DGT has not been received by the UMKM owners. After all, socialization is carried out through social media or posters and banners, and SMS because of PPKM. The hope is that the community is given direct socialization and even personally to each UMKM, however, this is understandable because the provision of these incentives coincides with the Covid-19 pandemic, in PPKM conditions. This research implies that direct socialization activities to UMKM, which are laypeople, are more informative and effective than through social media or online.]]>
<![CDATA[Empat Tahun E-Billing: Efektifkah? (Studi Kasus Di KPP Pratama Pamekasan) ]]>
<![CDATA[Moh Faisol]]>
<![CDATA[ Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 7 No 01 (2019): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2019 ]]>
Publisher : <![CDATA[Unversitas Islam Madura ]]>
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DOI: 10.31102/equilibrium.7.01.34-42
<![CDATA[The aims of this reseach to understand the effectiveness of the application of e-billing systems at Pamekasan Primary Tax Office. The research data was obtained from the documentation and interviews with one key informant and three supporting informants. The data analysis technique uses qualitative methods; reduction, presentation, verification, and conclusion as well as testing the validity of the data by using source triangulation and methods. The results of this study are the application of system e-billing, beginning with socialization by the DJP to taxpayers. The effectiveness of using e-billing is felt more comfortable and faster by taxpayers in paying taxes and can minimize data entry errors by perception bank officers. The obstacles faced by DJP in terms of the implementation of e-billing are that there are still many taxpayers who have not used e-billing because they are having difficulties when faced with technology, and consider SSP more accessible.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSI UNTUK MELAKUKAN WHISTLEBLOWING INTERNAL PADA OPD DI KABUPATEN SUMENEP ]]>
<![CDATA[Arief Hidayatullah Khamainy]]>;
<![CDATA[Moh Faisol]]>
<![CDATA[ JURNAL RISET TERAPAN AKUNTANSI Vol. 5 No. 1 (2021): JURNAL RISET TERAPAN AKUNTANSI ]]>
Publisher : <![CDATA[JURNAL RISET TERAPAN AKUNTANSI ]]>
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DOI: 10.5281/zenodo.4719349
<![CDATA[The practice of whistleblowing is very important, but in fact the intention to carry out this practice is still rare in Indonesia because someone who is supposed to be a whistleblower prefers to be silent rather than having to report fraud in the hope that they feel more secure in their position if they do not carry out this practice, whistleblowing practice is needed to reveal the existence of fraud in an organization. This study aims to analyze and examine the factors that influence the intention to conduct internal whistleblowing at OPD in Sumenep Regency. These factors are relativism ethical orientation, moral intensity, organizational commitment and professional identity. Quantitative methods are used in this research. The data process is by using the survey method. The population used in this study were all OPDs of Sumenep Regency which connected 25 OPDs. The sample selection in the study used a saturated sampling method. The data analysis in this study used multiple linear regression with the SPSS version 20 program. The results showed that all factors used in this study were factors that encouraged a person “to carry out internal whistleblowing intentions, so that all hypotheses in this study were accepted.]]>
<![CDATA[Penyusunan Laporan Keuangan UMKM di Desa Jambu Kabupaten Sumenep dalam Meningkatkan Akuntabilitas Pelaporan Keuangan ]]>
<![CDATA[Moh. Faisol]]>;
<![CDATA[Aprilya Dwi Yandari]]>;
<![CDATA[Very Andrianingsih]]>
<![CDATA[ Jurnal Abdi Masyarakat Indonesia Vol 1 No 2 (2021): JAMSI - November 2021 ]]>
Publisher : <![CDATA[CV Firmos ]]>
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DOI: 10.54082/jamsi.81
<![CDATA[Akuntansi adalah proses pencatatan, penggolongan, pengikhtisaran, serta membuat laporan transaksi pada suatu usaha kecil, menengah, maupun besar. Secara umum UMKM merupakan usaha yang kurang memiliki tata kelola yang baik, sehingga para pelaku mengalami kesulitan dalam menentukan hasil yang mereka capai. UMKM yang berada di desa Jambu Kecamatan Lenteng saat ini berada dibawah pengawasan dinas UMKM Kabupaten Sumenep. Namun setelah tim melakukan wawancara dan survey pada pelaku UMKM di Desa Jambu, hampir semua UMKM tidak membuat laporan keuangan dasar. Para pelaku hanya membuat catatan keuangan tentang uang masuk dan keluar saja, namun tidak mampu menjelaskan perkembangan keuangan usahanya. Oleh karena itu, tim memberikan sosialisasi dan pelatihan terkait pentingnya pelaku UMKM tersebut membuat dan memiliki laporan keuangan dasar. Metode pada pengabdian dilakukan dengan cara analisis situsasi atau survey, interview, sosialisasi dan pelatihan, dan metode akhir pengumpulan laporan keuangan yang sudah diberikan pembinaan oleh tim. Hasil pada kegiatan ini pada daerah setempat yaitu dengan adanya sosialisasi serta pelatihan tersebut para peserta sangat memiliki pemahaman terkait dengan proses pencatatan atau dasar akuntansi dalam menyusun suatu laporan keuangan yang baik. Manfaat dari kegiatan tersebut bagi pemilik atau perwakilan dari UMKM di Desa Jambu mampu memberikan pengetahuan serta tanggung jawab atas financial statement tersebut.]]>
<![CDATA[KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH: PERSPEKTIF FAKTOR INTERNAL DAN EKSTERNAL ]]>
<![CDATA[Moh. Faisol]]>;
<![CDATA[Mohammad Rofik]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 9 No 1 (2019): Performance : Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.24929/feb.v9i1.674
<![CDATA[The quality of local government financial reports is a reflection of good localgovernment governance, as a tool to realize transparent and accountable financialaccountability. Internal and external factors can influence quality financial reports. Thequantitative method was chosen as a tool to solve this problem, by distributingquestionnaires to 33 SOPD in Sumenep Regency. Data analysis using multiple linearregressions. The results showed that the use of information technology, human resourcecompetence, regional financial supervision, internal control, implementation of SAP,good governance affected the quality of local government financial reports, both partiallyand simultaneously. 70% of the quality of local government financial reports can beinfluenced by variables X1, X2, X3, X4, X5, and X6.]]>
<![CDATA[PAJAK E-COMMERCE DI KABUPATEN SUMENEP: APA KATA MEREKA? ]]>
<![CDATA[Moh. Faisol]]>;
<![CDATA[Imam Rofiqi]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 10 No 2 (2020): Performance : Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.24929/feb.v10i2.1214
<![CDATA[Taxes were the main state of income that used as a tool to finance government activities. One of the means to increase revenue in this state is tax sector, DJP imposes taxes on electronic transactions (e-commerce). The problems from this situation of PMK have maked traders or service providers and marketplace platform providers have to cut taxes (PPN and PPnBM) on each transaction, thus making the transactions complicated, in fact the selling value of goods will be of high value with the imposition of the taxes. This qualitative research was conducted in Sumenep Regency by interviewing 13 informants; 1 academician and 12 business people and e-commerce users. The results of the interview our analyzed, the starting from data reduction, data presentation, and drawing conclusions that assisted by analysis tools of NVivo 12. The results of this research are (1) some taxpayers do not know PMK 210 regarding e-commerce tax. That matter because they have not gotten socialization and are not willing to seek information related the regulations; and (2) the existence of the e-commerce tax consider to be valid. Because taxes payment to the state will return to community, like as a infrastructure, and the other determined by laws and regulations.]]>
