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<![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.]]>
<![CDATA[TARIF EFEKTIF RATA-RATA MENGURAI KERUMITAN PEMOTONGAN PPH PASAL 21 ]]>
<![CDATA[Faisol, Moh.]]>;
<![CDATA[., Norsain]]>;
<![CDATA[Rofiqi, Imam]]>
<![CDATA[ Journal of Accounting and Financial Issue (JAFIS) Vol 5 No 2 (2024): Journal of Accounting and Financial Issue (JAFIS) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.24929/jafis.v5i2.3807
<![CDATA[Penelitian ini bertujuan untuk memberikan gambaran tentang kesederhanaan dan kemudahan pemotongan PPh 21 dengan menggunkan tarif efektif rata-rata (TER) dibandingkan dengan tarif pasal 17 ayat (1). Metode penelitian ini adalah kualitatif dengan melakukan wawancara pada tiga orang informan yang berinteraksi langsung dengan implementasi TER. Analisis data menggunakan analisis data spiral, dan disempurnakan dengan uji keabsahan data kualitatif menggunakan triagulasi sumber. Hasil penelitian ini memberikan gambaran bahwa kesederhanaan pemotongan PPh 21 dengan menggunakan TER lebih praktif secara perhitungan, karena langsung mengalikan jumlah penghasilan bruto dengan TER, berbeda dengan sebelumnya yang harus menentukan penghasilan kena pajak terlebih dahulu. Kemudahan implementasi TER disupport fitur e-bupot 21/26 yang secara otomatis mengadopsi perhitungan TER dan data pemotongan sudah terintegrasi dengan wajib pajak. Keterbatasan TER ini hanya bersifat estimasi dan dipergunakan untuk masa pajak bulan Januari sampai dengan November, sedangkan masa pajak bulan Desember tetap menggunakan tarif pasal 17 ayat (1).]]>
<![CDATA[Tax Avoidance: Is There a Difference Between Indonesia, Thailand, and Philippines? ]]>
<![CDATA[Cahyani, Ardhia Pramesti Regita]]>;
<![CDATA[Faisol, Moh.]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 1 (2025): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v16i1.29176
<![CDATA[Purpose: This study aims to analyze a comparative comparison of tax avoidance practices in manufacturing companies in Developing Countries in the Asian Region, especially in Indonesia, Thailand, and the Philippines during the covid-19 pandemic (2020-2022 period). Method: This study uses a quantitative approach by analyzing the comparison of tax avoidance in Indonesia, Thailand, and the Philippines using the Independent Sample t Test. The measurement of tax avoidance uses CETR. Results: The results of the study found that there was a significant difference in the level of tax avoidance between manufacturing companies in Indonesia and Thailand, manufacturing companies in Indonesia and the Philippines, but there was no difference in tax avoidance between manufacturing companies in Thailand and the Philippines. Implications: As a reference for the Directorate General of Taxes and investors related to the motives for tax avoidance carried out by manufacturing companies in three countries during the covid-19 pandemic. Novelty: This study uses financial data of manufacturing companies during the covid-19 pandemic in three Developing Countries in Asia.]]>
<![CDATA[Edukasi Pajak: Upaya Menumbuhkan Kesadaran Pajak Sejak Dini Bagi Siswa SMK Negeri 1 Sumenep ]]>
<![CDATA[Faisol, Moh.]]>;
<![CDATA[Prasetyo Sasmito, Eko]]>;
<![CDATA[Andriyani]]>;
<![CDATA[Helmiyah, Wasilatul]]>;
<![CDATA[Dyah Eka Putri, Cindy]]>;
<![CDATA[Rosa Amaliya Putri, Dwi]]>;
<![CDATA[Siri Nanda, Putri]]>
<![CDATA[ KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 1 (2025) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/4mnwgf17
<![CDATA[The low level of compliance impacts the amount of tax revenue that is not optimal. This results from a low understanding and awareness of taxes and a need for more tax literacy. Tax education activities for SMK Negeri 1 Sumenep students are one way to provide understanding and foster early tax awareness for the younger generation. The method used in this activity consists of four stages: (1) coordination stage, (2) preparation stage, (3) implementation stage, and (4) evaluation stage. Based on the four stages that have been carried out in tax education activities can increase the understanding of taxes owned by students. The increase in understanding is evidenced by the evaluation results of questionnaires filled out by students, who showed differences between before and after participating in the activity. The student's level of understanding before the activity had an average score of 4.52. After the activity, it had an average value of 7.85. It was also proven by the results of statistical tests with the paired sample t-test method with a significance value of 0.000 < 0.05, which stated there was a difference. With the increased understanding gained from this activity, it is hoped that this understanding will grow awareness in fulfilling tax obligations at a productive age later.]]>
<![CDATA[Donasi Untuk Masjid At-Tanwir Muhammadiyah Bojongsari: Pembentukan Relawan Fundriser Di Kalangan Mahasiswa Dan Pemanfaatan Kupon Infak Untuk Penggalangan Dana Dari Masyarakat ]]>
<![CDATA[Syaifullah, Hamli]]>;
<![CDATA[Faisol, Moh.]]>;
<![CDATA[Ayu Diah Agustin, Al Zuhra]]>;
<![CDATA[Fitriyanto, Arief]]>
<![CDATA[ Jurnal Pengabdian ADPIKS Vol 3 No 1 (2025): Volume 3 No 1 Tahun 2025 ]]>
Publisher : <![CDATA[Asosiasi Dosen Peneliti Ilmu Keislaman dan Sosial (ADPIKS) ]]>
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<![CDATA[Pengabdian Kepada Masyarakat (PKM) ini merupakan kegiatan yang disinergikan dengan Program Kerja milik Pimpinan Cabang Muhammadiyah Bojongsari-Kota Depok, yaitu terkait Penggalangan Dana Donasi untuk Pembangunan Masjid At-Tanwir PCM Bojongsari. Program pengabdian kepada masyarakat ini menghasilkan temuan bahwa partisipasi mahasiswa dalam rangka menggalang dana donasi untuk kegiatan keislaman dan kemuhammadiyahan di tingkat Cabang Muhammadiyah menjadi penting. Hal tersebut sebagai upaya mengenalkan nilai-nilai keislaman dan kemuhammadiyahan kepada peserta didik yang ada di perguruan tinggi.]]>
<![CDATA[PENINGKATAN DAYA SAING UKM BUNGA ANGGREK MELALUI PELATIHAN SOCIAL MEDIA MARKETING DAN PERHITUNGAN BEBAN PENYUSUTAN ]]>
<![CDATA[Reza Herawati, Yunia]]>;
<![CDATA[Fauqo Nur, Nurun]]>;
<![CDATA[Cantika Mahalti, Paramida]]>;
<![CDATA[Hidayah Isnaini, Nur]]>;
<![CDATA[Abrori, Faizul]]>;
<![CDATA[Ramadani, Moh.]]>;
<![CDATA[Kamila, Wasifatul]]>;
<![CDATA[Faisol, Moh.]]>
<![CDATA[ Tepak Sirih : Jurnal Pengabdian Masyarakat Madani Vol. 4 No. 1 (2025): Tepak Sirih : Jurnal Pengabdian Kepada Masyarakat Madani ]]>
Publisher : <![CDATA[LPPM Universitas Pasir Pengaraian ]]>
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DOI: 10.30606/jpmm.v4i1.3351
<![CDATA[UMKM memiliki peran vital dalam mendukung pembangunan nasional dan kesejahteraan masyarakat sehingga peningkatan tata kelola dan pengembangannya menjadi penting. Pada pengabdian ini melakukan sosialisasi dan pelatihan pada UKM Bunga Anggrek dengan fokus utama berdasarkan hasil observasi dan pra reaseach adalah pemanfaatan social media marketing dan perhitungan beban penyusutan. Pengabdian ini akan memberikan dampak pada mengenalnya masyarakat luas pada produk-produk UKM Bunga Anggrek dan pemahaman perhitungan beban penyusutan aset tetap. Kegiatan ini dilakukan melalui lima tahapan yang terdiri dari observasi, pra research, membantu dan pertisipasi kegiatan produksi, pelatihan, dan evaluasi. Berdasarkan hasil evaluasi atas kegiatan yang dilakukan pelaku usaha memahami dan dapat melakukan perhitungan biaya penyusutan terhadap alat dan mesin yang mereka miliki, sehingga dapat mengantisipasi adanaya kerusakan mesin yang digunakan. Selain itu pelaku UMKM juga dapat dengan mudah mengoperasikan aplikasi instagram sebagai salah satu social media yang digunakan dalam pemasarannya, dan juga aplikasianya sebagai wadah pembuatan konten yang nantinya akan di upload dalam aplikasi instagram.]]>
