Articles
<![CDATA[ENHANCING TAX COMPLIANCE THROUGH DIGITAL TRANSFORMATION: EVIDENCE FROM CORPORATE TAXPAYERS' USAGE OF E-BUPOT ]]>
<![CDATA[Moh. Faisol]]>;
<![CDATA[Norsain Norsain]]>
<![CDATA[ JRAK Vol 16 No 1 (2024): April Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v16i1.12614
<![CDATA[Digital transformation facilitates and accelerates taxpayers in withholding/collecting taxes and registering, reporting, and paying taxes. This research aims at understanding the use of E-Bupot in the tax withholding/collection process to improve tax compliance for corporate tax players in the Sumenep Regency. The authors used the phenomenology method by conducting interviews with two informants and then interpreting and explaining the actions or experiences of taxpayers. This research concluded that using information technology with E-Bupot was more practical in tax withholding. E-Bupot also sped up the tax collection process and minimized costs, including file storage because it did not use paper. The implication was that information technology could be an alternative to increase taxpayer compliance because technology had become a part of the lives of Indonesian people.]]>
<![CDATA[Preparation of the Isak 35 Financial Report at the Muhammadiyah Orphanage Foundation, Sumenep Regency ]]>
<![CDATA[Aprilya Dwi Yandari]]>;
<![CDATA[Moh. Faisol]]>;
<![CDATA[Isnani Yuli Andini]]>
<![CDATA[ Indonesian Journal of Society Development Vol. 3 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijsd.v3i2.9591
<![CDATA[ISAK 35 establishes a basic character for non-profit entities, namely that their resources come from contributors who do not want results, rewards or business profits. However, Indonesian non-profit organizations currently prefer to focus on program quality rather than the importance of financial management systems. One of the problems often faced by non-profit organizations, especially the Muhammadiyah Orphanage, is a lack of understanding of an effective bookkeeping process. Additionally, nonprofit organizations report their finances less frequently. To ensure that partners' financial reports comply with applicable accounting standards, namely ISAK 35, the service team aims to provide direction for socialization, training and mentoring. Based on these problems, this service has provided a good output where foundations can start implementing financial reporting based on ISAK 35. Apart from that, this service also has a very positive impact on donors where they are able to see financial reports in a transparent and accountable manner. . However, it is also hoped that the continuation of this service will be able to use the accounting system well]]>
<![CDATA[MENGUNGKAP ALASAN WAJIB PAJAK MENGIKUTI PROGRAM PENGUNGKAPAN SUKARELA ]]>
<![CDATA[Eka Susiyana]]>;
<![CDATA[Moh. Faisol]]>
<![CDATA[ RISTANSI: Riset Akuntansi Vol. 4 No. 2 (2023): RISTANSI: Riset Akuntansi, Volume 4, Nomor 2, Desember 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang ]]>
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DOI: 10.32815/ristansi.v4i2.2036
<![CDATA[PPS is an opportunity given by the state to tax amnesty participants in accordance with UU number 11 of 2016 who have not disclosed all net assets in a statement letter and provides an opportunity for individual taxpayers to disclose net assets that have not been reported in the 2020 annual tax return obtained from 2016 to 2020. This study aims to reveal the reasons why taxpayers follow PPS. This research method is a case study with documentary data type and primary data with interview and documentation techniques, where researchers conduct interviews with six informants. The data analysis techniques used in this study are data reduction, data presentation and conclusion drawing by testing the validity of data using triangulation techniques. The result of this study is that taxpayers follow PPS for the first reason, get the opportunity to declare assets and avoid sanctions; second, to have the opportunity to uncover treasures that have not been properly revealed; Third, comfort and guaranteed protection of property. The implication of the results of this study is that policies in the field of taxation such as TA and PPS become one of the alternatives in increasing compliance and awareness of taxpayers and maximizing tax revenue for the state.]]>
<![CDATA[Potret Kepatuhan Perpajakan Wajib Pajak Profesi Notaris ]]>
<![CDATA[Su'adah Su'adah]]>;
<![CDATA[Moh. Faisol]]>
<![CDATA[ MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 11, No 1 (2024): April 2024 ]]>
Publisher : <![CDATA[Universitas Bina Sarana Informatika ]]>
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DOI: 10.31294/moneter.v11i1.20050
<![CDATA[The notary profession is one of the professions that has a low level of compliance, which is ± 39% other than lawyers and curators. This study aims to determine the tax compliance of taxpayers who work as notaries, "MDMKN notaries". The research method used case studies by conducting interviews with three informants. The data is analyzed by data reduction, data presentation, conclusion, and verification and enhanced by data validity testing. The results of this study stated that notaries "MDMKN" obey and comply with tax rules and pay taxes and arrears. The compliance aspects that have been fulfilled include (1) compliance in registering as a taxpayer; (2) compliance with timely deposit of Period Tax Returns and Annual Tax Returns; (3) never been penalized for non-compliance with paying taxes; and (4) never make payment of tax arrears (STP/SKP) before maturity. Fulfillment of these tax obligations is one form of responsibility that must be fulfilled as a taxpayer who works as a notary. The implication of this research is that taxpayer awareness and level of knowledge about taxation are large assets in fulfilling tax compliance, so it is important for DJP to pay attention and grow taxpayer awareness and their understanding from an early age and for all circles.]]>
<![CDATA[REVITALISASI PENGELOLAAN KEUANGAN UNTUK MENINGKATKAN AKUNTABILITAS PELAPORAN BUMDESA MUTIARA BUMI ]]>
<![CDATA[Faisol, Moh]]>;
<![CDATA[Norsain]]>
<![CDATA[ Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 3 No. 1 (2022): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/janayu.v3i1.18341
<![CDATA[The Financial Management for BUMDesa is vital for management and interested parties so that the preparation of financial reports is a must. The main problem that exists in Mutiara Bumi BUMDesa is financial management, in the absence of financial reports that comply with standards. For this reason, this service is carried out by offering a solution in the form of an accounting bookkeeping system with MS. Excel and an accurate serial number of evidence. The problem-solving method will be carried out in stages (1) compiling the BUMDesa financial report module; (2) training on the preparation of BUMDesa financial reports; and (3) Evaluation and mentoring. The result of this service is that Mutiara Bumi BUMDesa is able to compile financial statements for 2020, which include a Profit and Loss Statement, a Statement of Changes in Capital, a Statement of Financial Position, and a Cash Flow Statement and a List of Accounts. This activity received appreciation from the Head of BUMDes Mutiara Bumi because it was useful in compiling computerized financial reports with MS. Excel. In addition, the tenacity of the service team in assisting and providing understanding related to the preparation of financial reports using MS. Excel.]]>
<![CDATA[Exploration Of Village Government Taxpayer Compliance ]]>
<![CDATA[Febriyanto, Moh.]]>;
<![CDATA[Faisol, Moh.]]>
<![CDATA[ Journal of Multiperspectives on Accounting Literature Vol. 1 No. 1 (2023): Journal of Multiperspectives on Accounting Literature ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jameela.v1i1.27954
<![CDATA[Purpose: The Aims of this reseach to explore the tax compliance of HDD Village government using a qualitative approach. Methodology/approach: Researchers used the case study method and conducted in-depth interviews with three informants about HDD village tax compliance and perfected it by observing and documenting. The research data is then analyzed by starting the process of data reduction, data presentation, and conclusions and ending with data validity testing using trianguation of methods and sources. Findings: The results of this study show that tax compliance carried out by HDD Village to comply with the fulfillment of obligations to have an NPWP, tax collection/withholding, tax payment, and tax reporting has been carried out properly. However, specifically for the 2020 and 2021 tax years, it has not been optimal, due to the Covid-19 pandemic which focuses on using the budget for Covid-19 mitigation so that the village government has not collected/withheld/collected taxes on taxes owed. Practical implications: The implication of this research is that the ignorance of village officials on tax obligations is one indication of fulfilling tax compliance. Therefore, it is important for the directorate general of taxes intensely to socialize and assist village officials in fulfilling tax obligations and will automatically improve tax compliance. Originality/value: The research results show that the tax collection and withholding process that has been carried out by HDD Village, the tax burden withheld by HDD Village and should be paid by the goods/services provider (Shop or Service Provider) is fully borne by HDD Village.]]>
<![CDATA[KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH: PERSPEKTIF FAKTOR INTERNAL DAN EKSTERNAL ]]>
<![CDATA[Faisol, Moh.]]>;
<![CDATA[Rofik, Mohammad]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 9 No 1 (2019): Performance : Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura ]]>
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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[Faisol, Moh.]]>;
<![CDATA[Rofiqi, Imam]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 10 No 2 (2020): Performance : Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura ]]>
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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.]]>
<![CDATA[PROBLEMATIKA IMPLEMENTASI PMK NO. 9 TAHUN 2021 BAGI WAJIB PAJAK UMKM DI KABUPATEN SUMENEP ]]>
<![CDATA[Faisol, Moh.]]>;
<![CDATA[Norsain, Norsain]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 12 No 2 (2022): Performance:Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura ]]>
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DOI: 10.24929/feb.v12i2.1642
<![CDATA[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]]>
<![CDATA[EKSPLORASI PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI INDONESIA ]]>
<![CDATA[Hasanah, Lailatul Fitri]]>;
<![CDATA[Faisol, Moh.]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 13 No 2 (2023): Performance: Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura ]]>
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DOI: 10.24929/feb.v13i2.2899
<![CDATA[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.]]>
