Articles
<![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.]]>
<![CDATA[TAX AMNESTY DAN PROGRAM PENGUNGKAPAN SUKARELA: MANAKAH YANG LEBIH EFEKTIF? ]]>
<![CDATA[Al Hakim, Muhammad Taufik]]>;
<![CDATA[Faisol, Moh.]]>
<![CDATA[ Journal of Accounting and Financial Issue (JAFIS) Vol 4 No 2 (2023): Journal of Accounting and Financial Issue (JAFIS) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.24929/jafis.v4i2.2989
<![CDATA[Kebijakan TA dan PPS sebagai alternatif dalam rangka meningkatkan kepatuhan wajib pajak dan meningkatkan penerimaan negara. Penelitian ini bertujuan untuk mengetahui efektifitas program TA dan PPS di KPP Pratama Pamekasan. Penelitian ini menggunakan metode study kasus dengan melakukan wawancara kepada dua orang informan pegawai KPP Pratama Pamekasan. Analisis data dilakukan dengan reduksi data, penyajian data, kesimpulan dan verifikasi. Hasil penelitian ini menyatakan bahwa tinjauan efektifitas dari program TA dan PPS sebagaimana diuraikan di atas memberikan kesimpulan bahwa dari (1) aspek antusias peserta yang mengikuti TA dan PPS lebih banyak peserta yang mengikuti TA sebanyak 771 wajib pajak sedangkan PPS sebanyak 376 wajib pajak, kondisi ini karena TA merupakan program pertama dan dilakukan sosialisasi lebih intens dan menyeluruh dibandingkan dengan PPS, yang juga merupakan program lanjutan dari mereka yang belum mengikuti; dan (2) aspek penerimaan pajak lebih efektif dan lebih tinggi program TA sebesar Rp. 27.605.294.926 dibandingkan dengan PPS sebesar ± Rp. 22.249.591.880. Namun, demikian kedua program tersebut dianggap efektif karena sudah melampai target yang ditetapkan oleh KPP Pratama Pamekasan. Implikasi dari penelitian ini adalah kebijakan pajak penting dilakukan di tengah tingkat ketidakpatuhan wajib pajak tinggi, dan potensi penerimaan negara tinggi.]]>
<![CDATA[E-SAMSAT: SARANA UNTUK MEMBANTU DAN MEMUDAHKAN WAJIB PAJAK MELAKUKAN PEMBAYARAN PAJAK KENDARAAN BERMOTOR ]]>
<![CDATA[Rina Rindiyani]]>;
<![CDATA[Moh. Faisol]]>
<![CDATA[ RISTANSI: Riset Akuntansi Vol. 4 No. 1 (2023): RISTANSI: Riset Akuntansi, Volume 4, Nomor 1, Juni 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang ]]>
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DOI: 10.32815/ristansi.v4i1.1676
<![CDATA[The aims of this reseach to know the implementation of E-Samsat at the Sumenep District SAMSAT Office. The researcher uses the case study method by conducting interviews with five informants: one SAMSAT office employee and four motor vehicle taxpayers who use E-Samsat. To analyze the data using qualitative data analysis (Miles & Huberman). The results of this study state that the implementation of the use of E-Samsat is very helpful and makes it easier for taxpayers to make motor vehicle tax payments. Taxpayers don't need to stand in long queues, because they can make tax payments from anywhere, and at any time via E-Samsat. However, the biggest contribution to accessing E-Samsat is the internet network, so whether or not the network is stable affects the utilization of E-Samsat.]]>
<![CDATA[Kepatuhan Pajak Bendaharawan Pemerintah: Bukti Pemotongan Pajak Penghasilan Pasal 21 ]]>
<![CDATA[Putri, Ardiva Dwi Septiani]]>;
<![CDATA[Faisol, Moh.]]>
<![CDATA[ MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 11, No 2 (2024): Oktober 2024 ]]>
Publisher : <![CDATA[Universitas Bina Sarana Informatika ]]>
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DOI: 10.31294/moneter.v11i2.22584
<![CDATA[Government treasurers have a strategic position in optimizing state revenue collection as tax deductors and collectors. This study aims to analyze the compliance of government treasurers in withholding Income Tax (PPh) Article 21 at the Secretariat of the XCMX Regency DPRD. This qualitative research uses case studies. The informant of this research is the treasurer of expenditure and the Young Analyst of Central and Regional Finance of the Secretariat of the DPRD of XCMX Regency. The data collection techniques used are observation, interviews, and documentation. Data analysis techniques use data reduction, data presentation, and conclusions drawn. As well as testing the validity of the data using source triangulation and triangulation techniques. Based on the results of the data analysis, it is stated that the expenditure treasurer has fulfilled his tax obligations as a taxpayer of a treasurer which includes: government treasurer (i) has an NPWP as a treasurer, (ii) withholds income tax article 21 according to the rules; (iii) make tax deposits/payments on time; (iv) report the Periodic Income Tax Return article 21 on time along with proof of tax withholding; (v) has never been sanctioned for non-compliance; and (vi) never made a payment of tax arrears. Bendarawan fulfills these obligations to avoid administrative sanctions, so the treasurer tries to withhold, pay, and report taxes promptly. While it is still at the stage of normative compliance, it is not yet at the stage of institutional compliance. This study implies that regulations are the central pillar of increasing taxpayer compliance, and taxpayers' self-awareness of fulfilling tax obligations voluntarily is better in the context of the self-assessment system.]]>
<![CDATA[Treasurer's Experience In Applying Average Effective Rates For Income Tax 21 ]]>
<![CDATA[Faisol, Moh]]>;
<![CDATA[Norsain, Norsain]]>;
<![CDATA[Rofiqi, Imam]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v14i4.36584
<![CDATA[Purpose: This study aims to understand the experience of treasurer taxpayers in withholding taxes based on TER PPh 21 at KPP Pratama ZA. Methodology/approach: The researcher uses an interpretive approach with a phenomenological method. The researcher interviewed 11 treasurer taxpayers from different institutional backgrounds, such as government agencies, state-owned enterprises, hospitals, private companies, and foundations. Data analysis uses spiral data analysis. Findings: Income Tax 21 withholding using TER provides convenience to treasurers because it is supported by the integrated e-bupot 21/26 feature. Practical implications: This study underscores the ease and efficiency of treasured taxpayers in withholding Income Tax 21 is significantly enhanced by information technology, thereby providing practical insights for tax professionals and individuals interested in tax withholding practices. Originality/value: This study understands the experience of the treasurer in withholding Income Tax 21 using the average effective rate (TER) with spiral data analysis]]>
<![CDATA[Filantropi Islam untuk Membangun Amal Usaha Muhammadiyah: Studi Kasus Fundrising untuk Pembangunan Masjid At-Tanwir PCM Bojongsari - Kota Depok ]]>
<![CDATA[Syaifullah, Hamli]]>;
<![CDATA[Kartika, Rini Fatma]]>;
<![CDATA[Dianto, Icol]]>;
<![CDATA[Muttaqien, Muhammad Khaerul]]>;
<![CDATA[Faisol, Moh.]]>
<![CDATA[ MISYKAT AL-ANWAR JURNAL KAJIAN ISLAM DAN MASYARAKAT Vol 8, No 1 (2025) ]]>
Publisher : <![CDATA[Faculty of Islamic Studies, University of Muhammadiyah Jakarta ]]>
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DOI: 10.24853/ma.8.1.45-74
<![CDATA[This research is a type of qualitative descriptive research with a case study approach to Islamic Philanthropy to Build Muhammadiyah Charity Business: Case Study of Fundraising for the Construction of the At-Tanwir Mosque PCM Bojongsari-Depok City, with a focus on how to carry out effective and efficient fundraising. The data used in this research include: documentation and observation. The data that has been collected will be processed and analyzed using the Miles Huberman interactive model, which includes: (1) data collection; (2) data reduction; (3) data display; and (4) drawing conclusions from the data/or verification stage. Then, reliability and validity are carried out by, among other things: (1) carrying out careful re-checking procedures; (2) carrying out varied and comprehensive data mining techniques; and (3) increasing the number of research subjects and informants. The focus of questions in this research include: (1) What strategies did the Muhammadiyah Bojongsari Branch Leader use in raising Islamic philanthropic funds to build the At-Tanwir Muhammadiyah Bojongsari Mosque? ; and (2) Does the use of Islamic philanthropic fundraising strategies have a significant impact on raising funds to build the At-Tanwir Muhammadiyah Bojongsari Mosque? From the results of the analysis of the data, answers can be obtained, including: (1) the strategy used is to utilize the internal and external community of Bojongsari, both from Muhammadiyah and non-Muhammadiyah communities; and (2) the use of this strategy was very significant, it was proven that PCM Bojongsari was able to receive funds of more than IDR 1 billion.]]>
