Mirza Maulinarhadi Ranatarisza
Taxation Program, Faculty Of Administrative Science, Universitas Brawijaya, Indonesia

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Improving Regional Economy Through Tourism Industry Optimization (The Case Study of Malang Raya, Indonesia) Mirza Maulinarhadi Ranatarisza
e-2477-1929
Publisher : Institute of Research and Community Service, University of Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (506.327 KB) | DOI: 10.21776/ub.ijleg.2015.001.02.2

Abstract

Malang tourism industry has the potential to be developed. It is because the potential has not been seriously and optimally managed; the management tends to be implemented partially. The greatest potential of the tourism industry identified so far is shopping tourism in Kota Malang, agro tourism and artificial tourist attractions in Batu, and agro tourism in Kabupaten Malang.Optimization on the development of tourism industry in Malang Raya can be done based on the existing situation. Based on the observations, there are several factors affecting the improvement of the economy of local people namely: natural resources, business climate, culture, public facilities, and access to funding. Optimization on the development of the tourism industry must also be based on synergy concept for the three areas involved; thus, the tourism industry of those three areas can grow sinergically and in mutual manner, and support each other. Based on the statistical analyses, it is known that through the support given by the government, the natural resources, business climate, culture, public facilities, and access to funding have significant impact toward increasing the economy of the local people. The results of the study indicate the needs for the government to play such big and important role in the development of tourism industry and in the effort to increase the economy of the people. Keywords: tourism industry, local economy, role of government
INTENSITY IN CHOOSING STUDY PROGRAMS AT THE UNDERGRADUATE LEVEL Mirza Maulinarhadi Ranatarisza
Erudio Journal of Educational Innovation Vol 5, No 2 (2018): Erudio Journal of Educational Innovation
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.137 KB)

Abstract

This research aimed to explore the factors influencing students in the decision-making of selecting taxation study program and to find out the most dominant factors. This research was an exploratory research using a quantitative approach with factor analysis. The factor analysis, in this case, was intended to summarize or reduce the observed variable as a whole into several new variables or dimensions which were still able to represent the main variable. The results of factor analysis and factor loading calculation that had been rotated from the 12 research variables (consisting of product, promotion, price, place, sub-culture, social class, reference group, family, personality and self concept, lifestyle and value, perception, and motivation) resulted in the formulation of 4 (four) factors as follows: 1) the first factor is individual characteristics, 2) the second factor is environmental characteristics, 3) the third factor is marketing stimuli in the physical form, and 4) the fourth factor is marketing stimuli in the form of perception influence. The results of this research are expected to serve as a basis in preparation to support the role of university, primarily on the quality of education to generate superior and innovative human resources. Additionally, the research findings are hoped to be used as one of the evaluation materials of educational institutions in general in terms of the improvement of study program brand or image for generating the recognition from graduate user stakeholders, the increase of values and competitiveness in generating graduates according to the work world demands, the creation of study program competitive advantage, and more importantly the improvement of administrative performance and academic services.
WHAT IS THE YOUNG GENERATION INTENSION IN DOING TAX EDUCATION? Mirza Maulinarhadi Ranatarisza; Virda Nur Hidayah; Ria Ika Novitasari
Erudio Journal of Educational Innovation Vol 6, No 1 (2019): Erudio Journal of Educational Innovation
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18551/erudio.6-1.5

Abstract

The behavior of the young generation to be willing to carry out tax education through the tax volunteer program is classified as a useful activity in increasing tax compliance. The theory of planned behavior is one pattern that can be used to identify factors that influence a behavior, in this case is the behavior of conducting tax education through a tax volunteer program. The purpose of this study is to find empirical evidence about the influence of attitudinal factors, subjective norms, perceptions of controlling behavior and intention of the younger generation in this case students towards the behavior of conducting tax education through a tax volunteer program.               This type of research is descriptive research verification with a quantitative approach. This research was conducted on tax volunteers registered through the tax center of the UB Faculty of Administrative Sciences, as many as 80 people from. Sampling is done using Saturated sampling techniques, ie all populations are taken as a whole sample. Variables in the study included independent variables consisting of attitude (X1), social norms (Subjective Norm) (X2), and perceptions of behavioral control (X3) (X3). The intervening variable used is intense (Y). the dependent variable used is student behavior in conducting tax education through a tax volunteer (Z) program. The test used in testing the research instrument is validity and reliability testing. The stages of analysis used in this study are verification analysis including; Test path analysis (path analysis), coefficient of determination analysis, hypothesis testing using Statistical Package for Social Science (SPSS) software.               The results of this research are, known that Attitude (X1), and the perception of the ability to control (Perceived Behavioral Control) (X3) affect the behavior of young generation as a students in conducting tax education with a tax volunteer program (Z) through intention (Y) as an intermediate variable. Or in other words attitudes and perspectives controlling the behavior of a student affect their intentions / intentions in carrying out a behavior, which in this case is doing tax education with a tax volunteer program.
Analisis Literatur : Faktor Faktor Yang Mempengaruhi Munculnya Sengketa Pajak Penghasilan Pada Perusahaan Perseroan Terbatas Di Indonesia Hastica, Hintan; Ranatarisza, Mirza Maulinarhadi; Wijaya, Gabrielle Audrey; Sitorus, Dian Gracia; Setiya, Nur Rahmadita
Jurnal Akuntansi dan Pajak Vol. 26 No. 1 (2025): JAP, Vol. 26, No. 01, Februari - Juli 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v26i1.16366

Abstract

Tax disputes are disputes that arise due to discrepancies with the provisions of tax regulations that can have an impact on the company as well as the investment climate and state revenue. This article aims to explore the factors that drive the occurrence of income tax disputes in companies in the form of Limited Liability Companies (PT) in Indonesia in the period 2020 - present. Through a comprehensive review of relevant literature, researchers hope to identify specifically the main causes of tax disputes in companies in the form of Limited Liability Companies (PT). By understanding the root of the problem, it is expected to formulate effective policy recommendations in minimising the occurrence of tax disputes in the future. The results of this study are expected to make a significant contribution in creating a healthier tax climate and increasing investor confidence in the tax system in Indonesia. Keywords: Tax dispute; Limited Liability Company; Income Tax; Emergence of Dispute
Pendampingan dan Pelatihan Pengendalian Hama Kakao Berkelanjutan: Studi Kasus di Desa Larangan Luwok Ranatarisza, Mirza Maulinarhadi; Nuralam, Inggang Perwangsa; Wilopo, Wilopo; Said, Abdullah; Hutahayan, Benny; Nafisa, Layyin; Setyowati, Andri
DEDIKASI PKM Vol. 6 No. 1 (2025): DEDIKASI PKM UNPAM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dkp.v6i1.45838

Abstract

Kegiatan pengabdian kepada masyarakat dengan kegiatan yang berfokus pada pendampingan dan pelatihan petani kakao dalam pencegahan dan penanggulangan hama kakao,  bertujuan untuk meningkatkan kemampuan petani kakao di Desa Larangan Luwok, Kec. Bejen, Kab. Temanggung, dalam mengidentifikasi dan mengendalikan hama yang menyerang tanaman kakao. Program ini dirancang untuk dilaksanakan secara multiple-year yakni selama tiga tahun dengan fokus pada identifikasi hama dan pengendalian dasar pada tahun pertama, pengembangan teknik pengendalian lanjutan pada tahun kedua, serta evaluasi dan penyusunan rencana keberlanjutan pada tahun ketiga. Metode yang digunakan mencakup pelatihan intensif, pendampingan lapangan, dan monitoring serta evaluasi berkelanjutan. Pelaksanaan kegiatan dilakukan 1 (satu) hari pada Rabu 5 Juni 2024 di Balai Desa, Desa Larangan Luwok. Kegiatan diikuti oleh sebagian besar petani kakao yang berada di Desa Larangan Luwok sejumlah 39 petani. Hasil program pendampingan dan pelatihan petani kakao di Desa Larangan Luwok pada tahun pertama sudah dapat memberikan dampak positif terhadap peningkatan kapasitas petani dalam mengelola hama kakao secara terpadu dan berkelanjutan. Melalui pendekatan yang holistik, mencakup pelatihan, praktik lapangan, pengelolaan pascapanen, yang akan dilanjutkan pada prosedur pendampingan di tahun keuda dan ketiga serta dengan pembentukan komunitas petani kakao ini, diharapkan dapat lebih meningkatkan produktivitas dan kualitas hasil panen kakao, serta memperkuat kemandirian petani dalam mengelola masalah hama.