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Potret Kepatuhan Perpajakan Wajib Pajak Profesi Notaris Su'adah, Su'adah; Faisol, Moh.
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 11, No 1 (2024): April 2024
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v11i1.20050

Abstract

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.
ENHANCING TAX COMPLIANCE THROUGH DIGITAL TRANSFORMATION: EVIDENCE FROM CORPORATE TAXPAYERS' USAGE OF E-BUPOT Faisol, Moh.; Norsain, Norsain
JRAK Vol 16 No 1 (2024): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i1.12614

Abstract

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.
Pemanfaatan dan Pengolahan Limbah Kotoran Sapi Menjadi Pupuk Organik dalam Meningkatkan Perekonomian Masyarakat Desa Buwek Asis, Abd Halim; Hafifah, Indah Nur; Wati, Inggit Ima; Anisa P, Lailatul; Zain, Masruroh; Jannah, Mega Arofatul; Ilham A, M.Fiqgra; Faisol, Moh.; Arifin, Muhamad Zainaul; Fatmawati, Nadia Dwi; Aini, Nurul; Amalia, Putri Ayu; Alif, Sofyana Ilmi; Sa'diyah, Qoriatus
Ngarsa: Journal of Dedication Based on Local Wisdom Vol. 2 No. 2 (2022): Ngarsa: Journal of Dedication Based on Local Wisdom
Publisher : LP2M UIN Kiai Haji Achmad Siddiq Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/ngarsa.v2i2.307

Abstract

Pemanfaatan dan pengolahan limbah kotoran menjadi pupuk organik bertujuan untuk menghasilkan suatu produk olahan yang memiliki nilai tambah dibandingkan dengan sebelum dilakukan pengolahan. Pengolahan limbah sapi ini dilatarbelakangi dengan kurangnya kesadaran masyarakat Desa Buwek tentang pengolahan limbah sapi dan manfaatnya bagi tanah kering. Alternatif solusi yang dapat dilakukan untuk mengatasi kendala tersebut dengan pemanfaatan dan pemanfaatan limbah sapi pupuk. Tujuan dari program ini adalah dapat memanfaatkan limbah sapi sehingga dapat digunakan sebagai pupuk organik, sebagai media tanam polybag atau pawon urip karena kondisi tanah Desa Buwek termasuk tanah kering dan dapat meningkatkan pendapatan masyarakat Desa Buwek. Metode yang digunakan adalah proses menjelajahi area sasaran yakni Desa Buwek, kemudian dilanjutkan dengan observasi dan wawancara langsung antara kami dari KKN posko 85 Universitas Islam Negeri Kiai Haji Achmad Siddiq Jember dengan masyarakat. Setelah kami melakukan penyuluhan kepada masyarakat bersama Unit Dinas Pertanian Unit Pelaksana Teknis Balai Penyuluhan Pertanian (UPT-BPP) Kecamatan Randuagung, mengatur jadwal penyuluhan, kemudian melakukan penyuluhan tentang pemanfaatan dan pengolahan limbah sapi menjadi pupuk organik. Hasil dari program pemberdayaan masyarakat ini adalah masyarakat Desa Buwek dapat mengembangkan program pembuatan pupuk organik dari limbah pertanian dan memanfaatkan pupuk organik sebagai media tanam untuk membuat pawon urip atau polybag sebagai upaya berkelanjutan dari program pengembangan.
Empat Tahun E-Billing: Efektifkah? (Studi Kasus Di KPP Pratama Pamekasan) Faisol, Moh
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 7 No 01 (2019): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2019
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (898.087 KB) | DOI: 10.31102/equilibrium.7.01.34-42

Abstract

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.
Strategi Peningkatan Kesejahteraan dan Pengelolaan Keuangan Kelompok Tani Kelapa Makmur melalui Pendekatan Arisan sebagai Skema Keuangan Alternatif di Desa Lombang Dessy Novitasari Laras Asih; Very Andrianingsih; Moh Faisol
Abhakte Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2 (2025): ABHAKTE
Publisher : Fakultas Sosial dan Ilmu Politik Universitas Wiraraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/abhakte.v3i2.4754

Abstract

Lombang Village in Sumenep Regency relies heavily on seasonal agriculture, particularly watermelon and coconut production, resulting in unstable farmer incomes due to market fluctuations and climate change. The "Kelapa Makmur" Farmers Group operates an informal savings and loan program, but its conventional management limits its effectiveness for productive activities. Low financial literacy and poor business record-keeping hinder the potential of this initiative. This community service program aims to transform arisan into a productive financial scheme and improve members' financial literacy and business planning skills through a structured, participatory approach. Key activities include problem identification, training module development, financial literacy training, mentorship for productive arisan usage, and evaluation. Expected outcomes include better financial skills among members, optimized arisan funds, a transparent financial recording system, and enhanced economic resilience for farmers, ultimately contributing to community economic empowerment.
Dampak Penerapan Peraturan Pemerintah Nomor 58 Tahun 2023 Terhadap Efektifitas Pemotongan Pajak oleh Bendaharawan Pemerintah Herawati, Yunia Reza; PUTRI, DWITA HARTIKA; QAMARIYAH, JAMILATUL; FAUZIYAH, YUNITA TRI; SARI, MILA; Faisol, Moh.
PUBLIC CORNER Vol 20 No 2 (2025): Public Corner
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Wiraraja, Sumenep

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/fisip.v20i2.4944

Abstract

This research aims to determine the impact of TER implementation on the effectiveness of withholding Income Tax 21 on government treasurers. This research method uses qualitative case studies. The informants of this research are seven government treasurers. The data analysis uses qualitative data analysis developed by Miler and Huberman. The results of this study provide an overview of how implementing PP 58/2023 for government treasurers in Sumenep Regency delivers convenience in calculating withholding Income Tax 21. This convenience is in the form of simplicity in the calculation structure based on gross income every month, except in the last month, and the availability of the e-bupot 21/26 information system on the djponline page. However, some government treasurers disagree with this and consider PP 58/2023 not to make it easier because every month, the treasurer must identify every change in each team member's gross income because the tariff layers charged are different. This study implies that the amount of benefits received from a policy by "treasurer" taxpayers are directly proportional to the spirit of utilization (implementation) of the policy, in this case, the use of "TER" or "e-bupot 21/26"
Peningkatan Kompetensi Lulusan Akuntansi SMK Negeri 1 Sumenep Melalui Pelatihan Accurate Accounting Software Faisol, Moh.; Darul Firmansyah, Imam; Dwi Yandari, Aprilya; Norsain
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 8 No. 1 (2026)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/bfd91982

Abstract

The use of accuracy in the preparation of financial statements among vocational schools, especially at SMK Negeri 1 Sumenep is still new, where previously using the MYOB application. Along with the demands from the government and the industrial world, the use of accurate is an obligation that must be fulfilled in order to improve the competence and competitiveness of graduates in the world of work. The purpose of this service is to provide training and education on the use of accurate for teachers and students of the Accounting Department of SMK Negeri 1 Sumenep in order to improve their competence in preparing financial statements. The method used is in the form of accurate accounting software training for students of SMK Negeri 1 Sumenep. This service activity consists of four activities, namely activity preparation, coordination with partners, implementation of activities, and evaluation of activities. These activities will be described in detail as follows. The results of this activity based on the results of the evaluation of student understanding can be concluded that there is a change in student understanding before and after the Accurate Accounting Software training activity, where the average level of student understanding before the training is 5.19 and after the training activity the level of student understanding after the training is 7.53. This is also in line with the evaluation of students' skills in practice using Accurate Accounting Software for the purchase and sale of goods transactions has been good, even most of them are able to complete in a fairly short time.