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All Journal Jurnal Reviu Akuntansi dan Keuangan EL-MUHASABA Infestasi Jurnal Ilmiah Ekonomi dan Bisnis Moneter : Jurnal Akuntansi dan Keuangan Misykat al-Anwar Jurnal Kajian Islam dan Masyarakat JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Riset Terapan Akuntansi Performance : Jurnal Bisnis dan Akuntansi KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT INTEGRITAS : Jurnal Pengabdian Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi dan Keuangan wacana equiliberium (jurnal pemikiran penelitian ekonomi) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Abdiraja Jurnal Abdi Masyarakat Indonesia MATHunesa: Jurnal Ilmiah Matematika Riset Akuntansi (RISTANSI) Indonesian Journal of Society Development (IJSD) IICSDGs Journal of Multiperspectives on Accounting Literature NGARSA: Journal of Dedication Based on Local Wisdom Journal of Accounting and Financial Issue Tepak Sirih : Jurnal Pengabdian Kepada Masyarakat Madani Jurnal Pengabdian ADPIKS
Moh. Faisol
Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Wiraraja, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Public Health Social Sciences Other

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Journal : Performance : Jurnal Bisnis dan Akuntansi

 1 
KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH: PERSPEKTIF FAKTOR INTERNAL DAN EKSTERNAL Moh. Faisol; Mohammad Rofik
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 9 No 1 (2019): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.788 KB) | DOI: 10.24929/feb.v9i1.674

Abstract

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.
PAJAK E-COMMERCE DI KABUPATEN SUMENEP: APA KATA MEREKA? Moh. Faisol; Imam Rofiqi
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 10 No 2 (2020): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v10i2.1214

Abstract

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.
PROBLEMATIKA IMPLEMENTASI PMK NO. 9 TAHUN 2021 BAGI WAJIB PAJAK UMKM DI KABUPATEN SUMENEP Moh. Faisol; Norsain Norsain
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 12 No 2 (2022): Performance:Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v12i2.1642

Abstract

The aims of this reseach to understand and reveal the problems of implementing PMK 09 of 2021 concerning Final Tax Incentives Borne by the Government for UMKM in Sumenep Regency. The method used is a case study with data collection techniques through observation, in-depth interviews, and documentation and analyzed using the stages of data reduction, data presentation, drawing conclusions and testing the validity of the data. The results of this study are tax incentives for UMKM are very useful in reducing the business burden that must be borne, because the tax burden that should be paid has been borne by the government. The problems faced in the implementation of PMK 09 of 2021 are First, the PPKM condition makes DJP unable to carry out direct socialization to DJP taxpayers so that information related to incentives to be conveyed is hampered because only some can participate in online socialization activities due to limited equipment. and low technological capabilities. Second, the condition of UMKM human resources has not been able to understand the application of tax incentives and finds it difficult. Due to the low level of understanding in compiling realization reports and technology in accessing the online DJP address
EKSPLORASI PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Lailatul Fitri Hasanah; Moh. Faisol
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 13 No 2 (2023): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v13i2.2899

Abstract

The aims of this reseach to analyze the effect of profitability, leverage, liquidity, company size, and institutional ownership on tax evasion in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. This study uses a quantitative method with a total population of 214 manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2021 period. Determination of the sample using a purposive sampling method with a total sample obtained of 63 companies within 4 years so that 252 samples were obtained that met the criteria. The analysis technique in this study uses panel data analysis techniques using Eviews 12 software. The results of this study indicate that profitability, leverage, liquidity, firm size and institutional ownership have a positive and significant influence on tax avoidance simultaneously. Partial testing states that the variable profitability and firm size have a negative and significant effect on tax avoidance. Leverage has a positive and significant effect on tax avoidance. Liquidity and institutional ownership shows that there is no effect on tax avoidance. The implications of this research is that it can become a reference source for research related to tax avoidance activities and can support accounting theory, as well as consideration for companies in making decisions to determine company strategy so that they can compete globally in the future.
KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH: PERSPEKTIF FAKTOR INTERNAL DAN EKSTERNAL Faisol, Moh.; Rofik, Mohammad
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 9 No 1 (2019): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v9i1.674

Abstract

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.
PAJAK E-COMMERCE DI KABUPATEN SUMENEP: APA KATA MEREKA? Faisol, Moh.; Rofiqi, Imam
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 10 No 2 (2020): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v10i2.1214

Abstract

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.
PROBLEMATIKA IMPLEMENTASI PMK NO. 9 TAHUN 2021 BAGI WAJIB PAJAK UMKM DI KABUPATEN SUMENEP Faisol, Moh.; Norsain, Norsain
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 12 No 2 (2022): Performance:Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v12i2.1642

Abstract

The aims of this reseach to understand and reveal the problems of implementing PMK 09 of 2021 concerning Final Tax Incentives Borne by the Government for UMKM in Sumenep Regency. The method used is a case study with data collection techniques through observation, in-depth interviews, and documentation and analyzed using the stages of data reduction, data presentation, drawing conclusions and testing the validity of the data. The results of this study are tax incentives for UMKM are very useful in reducing the business burden that must be borne, because the tax burden that should be paid has been borne by the government. The problems faced in the implementation of PMK 09 of 2021 are First, the PPKM condition makes DJP unable to carry out direct socialization to DJP taxpayers so that information related to incentives to be conveyed is hampered because only some can participate in online socialization activities due to limited equipment. and low technological capabilities. Second, the condition of UMKM human resources has not been able to understand the application of tax incentives and finds it difficult. Due to the low level of understanding in compiling realization reports and technology in accessing the online DJP address
EKSPLORASI PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Hasanah, Lailatul Fitri; Faisol, Moh.
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 13 No 2 (2023): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v13i2.2899

Abstract

The aims of this reseach to analyze the effect of profitability, leverage, liquidity, company size, and institutional ownership on tax evasion in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. This study uses a quantitative method with a total population of 214 manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2021 period. Determination of the sample using a purposive sampling method with a total sample obtained of 63 companies within 4 years so that 252 samples were obtained that met the criteria. The analysis technique in this study uses panel data analysis techniques using Eviews 12 software. The results of this study indicate that profitability, leverage, liquidity, firm size and institutional ownership have a positive and significant influence on tax avoidance simultaneously. Partial testing states that the variable profitability and firm size have a negative and significant effect on tax avoidance. Leverage has a positive and significant effect on tax avoidance. Liquidity and institutional ownership shows that there is no effect on tax avoidance. The implications of this research is that it can become a reference source for research related to tax avoidance activities and can support accounting theory, as well as consideration for companies in making decisions to determine company strategy so that they can compete globally in the future.
Co-Authors ., Norsain Abrori, Faizul Aini Nurul Al Hakim, Muhammad Taufik Alif, Sofyana Ilmi Alimurrahman Amalia, Putri Ayu Andriyani Anisa P, Lailatul Aprilya Dwi Yandari Arief Hidayatullah Khamainy Arifin, Muhamad Zainaul Asis, Abd Halim Ayu Diah Agustin, Al Zuhra Cahyani, Ardhia Pramesti Regita Cantika Mahalti, Paramida Dyah Eka Putri, Cindy Fatmawati, Nadia Dwi Fauqo Nur, Nurun Fauziah Nirmala Putri Febriyanto, Moh. Fitriyanto, Arief Hafifah, Indah Nur Hasanah, Lailatul Fitri Helmiyah, Wasilatul Hidayah Isnaini, Nur Icol Dianto Ilham A, M.Fiqgra Imam Rofiqi Indriana Ayuningtias Inni Qutsiyah Isnani Yuli Andini Jannah, Mega Arofatul Kamila, Wasifatul Kartika, Rini Fatma Lailatul Fitri Hasanah MIFTAHOL ARIFIN, MIFTAHOL Mohammad Rofik Mutia Indriana Muttaqien, Muhammad Khaerul Norsain Norsain Norsain Norsain Norsain, Nosain Nosain Norsain Nyimas Wardatul Afiqoh Prasetyo Sasmito, Eko Putri, Ardiva Dwi Septiani Putri, Fauziah Nirmala Ramadani, Moh. Reza Herawati, Yunia Rina Rindiyani Rosa Amaliya Putri, Dwi Sa'diyah, Qoriatus Siri Nanda, Putri Siti Karimah Su'adah, Su'adah Susiyana, Eka Syahril . Syaifullah, Hamli Very Andrianingsih Wati, Inggit Ima Yandari, Aprilya Dwi Zain, Masruroh