Insentif Pemutihan Denda Pajak dan Pembebasan Bea Balik Nama Kendaraan Bermotor: Meringankan atau Memanjakan?

The aim of this reseach to explore the perceptions of motor vehicle taxpayers in taking advantage of tax fines and exemption from motor vehicle transfer fees in Sumenep Regency. Using the case study method, the researcher conducted interviews with six informants. The research data was then analyzed using Miller Huberman's qualitative data analysis. The results of this study state that (1) for taxpayers who have tax arrears this policy is very helpful and lightens the tax burden that should be paid, because it is given relief from not paying tax penalties and exemption from transfer of title fees; (2) for taxpayers who do not have tax dependents, this policy does not provide education and even spoils taxpayers who are late or do not pay motor vehicle tax. Implications The implications of this research are that every policy taken by the government can always be considered in a comprehensive manner so that it does not only prioritize one interest, namely regional revenue, but also must understand the sociological conditions of the community

ENHANCING TAX COMPLIANCE THROUGH DIGITAL TRANSFORMATION: EVIDENCE FROM CORPORATE TAXPAYERS' USAGE OF E-BUPOT

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

Pandemi Covid 19: Implementasi Insentif Pajak Bagi Wajib Pajak UMKM di Kabupaten Sumenep Belum Optimal

This research aims to identify and explain the implementation of the Minister of Finance regulation number 09/PMK.03/2021 regarding tax incentives for UMKM taxpayers affected by the 2019 coronavirus disease pandemic in Sumenep Regency in 2021. This study uses a qualitative descriptive approach with a case study method. Researchers conducted in-depth interviews (in-depth interviews) with two informants from the DJP and five informants of UMKM actors and were supported by the results of observations and documentation. The research data were analysed using Miller and Huberman qualitative data analysis, namely reduction, data presentation, conclusion, and data verification. The results show that the implementation of tax incentives in the Sumenep Regency is still not effective. This is because several UMKM that the researcher met claimed to have not taken advantage of, and did not even know about, the government having borne final income tax (DTP) incentives for UMKM taxpayers. This is because the socialization carried out by the DGT has not been received by the UMKM owners. After all, socialization is carried out through social media or posters and banners, and SMS because of PPKM. The hope is that the community is given direct socialization and even personally to each UMKM, however, this is understandable because the provision of these incentives coincides with the Covid-19 pandemic, in PPKM conditions. This research implies that direct socialization activities to UMKM, which are laypeople, are more informative and effective than through social media or online

FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSI UNTUK MELAKUKAN WHISTLEBLOWING INTERNAL PADA OPD DI KABUPATEN SUMENEP

The practice of whistleblowing is very important, but in fact the intention to carry out this practice is still rare in Indonesia because someone who is supposed to be a whistleblower prefers to be silent rather than having to report fraud in the hope that they feel more secure in their position if they do not carry out this practice, whistleblowing practice is needed to reveal the existence of fraud in an organization. This study aims to analyze and examine the factors that influence the intention to conduct internal whistleblowing at OPD in Sumenep Regency. These factors are relativism ethical orientation, moral intensity, organizational commitment and professional identity. Quantitative methods are used in this research. The data process is by using the survey method. The population used in this study were all OPDs of Sumenep Regency which connected 25 OPDs. The sample selection in the study used a saturated sampling method. The data analysis in this study used multiple linear regression with the SPSS version 20 program. The results showed that all factors used in this study were factors that encouraged a person “to carry out internal whistleblowing intentions, so that all hypotheses in this study were accepted

Empat Tahun E-Billing: Efektifkah? (Studi Kasus Di KPP Pratama Pamekasan)

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

PENDAPAT HAKIM MENGENAI EFEKTIFITAS UNDANG-UNDANG NOMOR 16 TAHUN 2019 PASAL 7 TENTANG DISPENSASI NIKAH DI PENGADILAN AGAMA KABUPATEN MALANG KELAS 1A

This research explains the effectiveness of Law No. 16 of 2019 article 7 About marriage dispensation in The Religious Court of Malang District Class 1A and this research aims to find out how the application of Law No. 16 of 2019 article 7 about the dispensation of marriage and whether or not this Law has been effective. This study uses a qualitative research type with an empirical juridical approach. The results of the study showed that Law No. 16 of 2019 article 7 has not been effectively implemented due to the submission of marriage dispensation in the Religious Court of Malang District Class 1A increased after the enactment of Law No. 16 of 2019. The court has sought to enforce the law to the fullest extent possible to reject applications for marriage dispensation in trials and conduct regular socialization to the public every month in the hope of raising public awareness to comply with the rules and reduce the number of underage marriages

Pengaruh Disiplin Kerja Dan Lingkungan Kerja Terhadap Prestasi Kerja Karyawan Di Pdam Kabupaten Sumenep

The purpose of this study is used to determine how the influence of work discipline and work environment on work performance. In this study, there are three variables used, namely the variable work discipline and work environment which are independent variables, while work performance is the dependent variable. Whereas in this study the number of respondents was 44 employees. The data collection method is done by using a questionnaire. The analytical method used is multiple linear regression analysis. The results showed that work discipline and work environment simultaneously had an effect on work performance. Work discipline affects work performance and work environment affects work performance.Keywords: Work Discipline, Work Environment, Work Performance

REVITALISASI PELAPORAN KEUANGAN PONDOK PESANTREN

Akuntabilitas pelaporan keuangan pondok pesantren menjadi viral setelah Ikatan Akuntan Indonesia mengeluarkan Pedoman Akuntansi Pondok Pesantren. Pelaporan keuangan pesantren menjadi penting untuk ditunaikan sebagai bentuk transparansi akuntabilitas pondok pesantren kepada pemilik (yayasan), mengingat pondok pesantren mengelola keuangan umat (mayarakat umum). Kondisinya adalah Yayasan Pondok Pesantren Inabah XIX Surabaya belum melakukan pelaporan keuangan secara utuh, yang meliputi laporan neraca, laporan operasional, dan laporan arus kas. Dengan demikian, keberadaan kegiatan Revitalisasi Pelaporan Keuangan Dalam Meningkatkan Akuntabilitas Pelaporan Pondok Pesantren adalah penting untuk dilakukan. Kegiatan ini akan dilakukan dalam bentuk pelatihan dengan rangkaian kegiatan, antara lain adalah penyusunan modul laporan keuangan, sosialisasi penyusunan pelaporan keuangan, evaluasi dan monitoring. Hasil dari pengabdian ini adalah peningkatan pemahaman pemilik yayasan dalam mengelola keuangan, khususnya dalam menyusun laporan keuangan. Hal ini dapat dilihat pasca dilakukannya sosialisasi tentang pentingnya laporan keuangan, pengelola mampu menyusun laporan keungan secara mandiri

Netnografi: Perspektif Netizen Terhadap Kenaikan Tarif PPN 11%

Purpose: The purpose of this study was to determine netizens' perceptions of the 11% increase in the VAT rate. Methodology/Approach: The researcher uses a qualitative approach using the netnographic method because it is relevant to the discussion of netizen responses originating from social media. Research data collection used observation and documentation on the twitter account (#PPNNAIK) with the NCapture for Nvivo application, then analyzed using qualitative data analysis and NVivo R1 software. Findings: The results of this study state that there are pros and cons related to the 11% VAT increase policy that must be understood broadly and fundamentally so that it is wiser to react to it and does not cause speculation in the community. Those who are against say that an 11% VAT increase along with an increase in the prices of other necessities amid the COVID-19 pandemic is inappropriate because it will burden the people in meeting their daily needs. Meanwhile, those who are pro argue that the goods/services that are subject to 11% VAT are not goods/services that are basic needs of the community, such as rice, sugar, and the like, which are consumed by the lower middle class. However, the increase in the imposition of taxes on goods consumed by the upper middle class, so that the 11% increase in VAT has proven to increase state revenues and return to the community. Practical and Theoretical contribution/Originality: The implication of this research is that it is important for the public to understand each "PPN 11%" policy comprehensively so as not to cause uproar in the community