Article Per Year (5 Year)
p-Index From 2020 - 2025
1.037
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Mahasiswa Perpajakan PROFIT : Jurnal Administrasi Bisnis The International Journal of Accounting and Business Society Jurnal Manajemen Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat
Rosalita Rachma Agusti
Fakultas Ekonomi Dan Bisnis Universitas Brawijaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
Analisis Pelaksanaan Pengembalian PPN untuk Turis Asing (Vat Refund) Pramana, Aditya Putra; Al Musadieq, Muhammad; Agusti, Rosalita Rachma
Jurnal Mahasiswa Perpajakan Vol 9, No 1 (2016)
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.708 KB)

Abstract

Implementation of VAT Refund is closely related to Indonesian tourism, because according to Law No. 42 of 2009 Article 16E paragraph 1 and Regulation Directorate General of Taxation Number PER-28 / PJ / 2013 article 1, paragraph 1 stated that the target recipients of services VAT Refund This is the private holders of foreign passports and the majority of private holders of foreign passports are foreign tourists who come to Indonesia for a tour. The purpose of this study is 1) To know implementation of VAT Refund in Indonesia, especially in the area of ​​KPP Sidoarjo North, 2) To determine what factors are emerging during the implementation of the rules of VAT Refund is 3) To know the realization of VAT Refund spending. The type of research in this research is descriptive approach used in this study is a qualitative approach. The results showed that the increase in the number of transactions VAT Refund in Indonesia from April 1st 2010 until November 2013 is still low, it can be seen from the number of applications and the number of applications approved. Keywords: Refund of VAT to Foreign Tourists Abstrak Penerapan VAT Refund ini berkaitan erat dengan pariwisata Indonesia, karena menurut Undang-Undang Nomor 42 Tahun 2009 pasal 16E ayat 1 dan Peraturan Direktorat Jenderal Pajak Nomor PER-28/PJ/2013 pasal 1 ayat 1 disebutkan bahwa sasaran penerima layanan VAT Refund ini adalah orang pribadi pemegang paspor luar negeri dan mayoritas orang pribadi pemegang paspor luar negeri adalah turis asing yang datang ke Indonesia untuk berwisata. Tujuan penelitian ini yaitu 1) Untuk mengetahui pelaksanaanVAT Refund di Indonesia khususnya di wilayah KPP Sidoarjo Utara 2) Untuk mengetahui faktor-faktor apa saja yang muncul selama pelaksanaan peraturan VAT Refund ini 3) Untuk mengetahui realisasi pengeluaranVAT Refund. Jenis penelitian yang digunakan dalam skripsi ini adalah deskriptif dengan menggunakan pendekatan penelitian yang digunakan adalah pendekatan kualitatif. Hasil penelitian menunjukkan bahwa perkembangan jumlah transaksi VAT Refund di Indonesia dari 1 April 2010 sampai bulan November 2013 masih kecil, hal ini terlihat dari jumlah permohonan dan jumlah permohonan yang disetujui. Kata Kunci: Pengembalian PPN untuk Turis Asing
PENGARUH SURAT TEGURAN TERHADAP PENCAIRAN TUNGGAKAN PAJAK DENGAN SURAT PAKSA SEBAGAI VARIABEL INTERVENING (Studi Pada Kantor Pelayanan Pajak Pratama Malang Utara) Fatmadika, Dina; Susilo, Heru; Agusti, Rosalita Rachma
Jurnal Mahasiswa Perpajakan Vol 9, No 1 (2016)
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (517.402 KB)

Abstract

The research to explain determine of exhortation letter on the liquefaction of lease arrears with letter force as intervening variable of Tax Office North Malang. Research type is explanatory research with quantitative approach. The population used time series with saturated sampling method. Source of data is collected from the secondary data. Analysis used is descriptive analysis and inferential analysis. The variable exhortation letter significantly on variable letter force of  coefficients 0,353 beta and value of sig 0,006 (0,006<0,05). Variable exhortation letter against the liquefaction of lease arrears significantly 0,467 and value of sig 0,000 (0,000<0,05), variable letter force on the liquefaction of lease arrears also affected as much as 0,354 and value of sig 0,001 (0,001<0,05), and letter force as intervening variable also affected as much as 0,124. Inferential that exhortation letter influencing letter force and liquefaction of lease arrears, either through direct or also indirectly. Key Words: Exhortation Letter, Letter Force, Liquefaction of lease arrears ABSTRAK Penelitian digunakan menguji pengaruh surat teguran terhadap pencairan tunggakan pajak dengan surat paksa sebagai variabel intervening pada KPP Pratama Malang Utara. Penelitian penjelasan dengan pendekatan kuantitatif merupakan jenis penelitian yang digunakan. Populasi yang digunakan data runtutan waktu dengan metode sampling jenuh. Sumber data dari data sekunder. Terdapat analisis deskriptif dan analisis inferensial. Variabel surat teguran berpengaruh terhadap variabel surat paksa dibuktikan nilai koefisien beta 0,353 dan nilai sig (0,006<0,05). Variabel surat teguran terhadap variabel pencairan tunggakan pajak 0,467 dan sebesar (0,000<0,05), surat paksa terhadap variabel pencairan tunggakan pajak juga 0,354 dan nilai probabilitas (0,001<0,05), dan untuk surat paksa sebagai variabel intervening berpengaruh 0,124. Kesimpulannya bahwa surat teguran mempengaruhi surat paksa dan pencairan tunggakan pajak, baik secara langsung maupun secara tidak langsung. Kata Kunci: Surat Teguran, Surat Paksa, Pencairan Tunggakan Pajak
PENGARUH IMPLEMENTASI SISTEM ELEKTRONIK BAGI WAJIB PAJAK TERHADAP KUALITAS PELAYANAN ADMINISTRASI PERPAJAKAN (Studi pada Wajib Pajak terdaftar di KPP Pratama Malang Utara) Nurbaiti, Ellyn; Susilo, Heru; Agusti, Rosalita Rachma
Jurnal Mahasiswa Perpajakan Vol 9, No 1 (2016)
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (527.431 KB)

Abstract

This research aimed is to describe the impact of the implementation of an electronic system for taxpayers towards service quality of tax administration on KPP Pratama Malang Utara. This research is a quantitative type of explanatory research. Sources of data are primary data and secondary data obtained from the method of distributing questionnaires and documentation record. Sampling method used on this research is accidental sampling. Analysis method used on this research are descriptive analysis and inferential analysis. Results of this research showes that the variable of e-SPT electronic system implementation, variable of e-Registration electronic system implementation, and variable of e-Filing electronic system implementation has significant impact on the variable of tax administration services quality. Suggestions for DJP are to improve the socialization of the electronic system for taxpayers, and simplify the electronic systems so it can be received by the taxpayer and the DJP is also expected to improve the visual appearance of the electronic system to make it more attractive. Keywords: Implementation of e-SPT electronic system , implementation of electronic e-Registration system, the implementation of electronic systems e-Filing, Tax Administration Service Quality ABSTRAK Penelitian ini bertujuan untuk menjelaskan pengaruh implementasi sistem elektronik bagi Wajib Pajak terhadap kualitas pelayanan administrasi perpajakan pada KPP Pratama Malang Utara. Penelitian ini merupakan penelitian kuantitatif dengan jenis penelitian explanatory research. Sumber data diperoleh dari data primer dan data sekunder dengan metode menyebarkan kuesioner serta mencatat dokumentasi. Pengambilan sampel dilakukan dengan metode accidental sampling. Analisis yang digunakan adalah Analisis Deskriptif dan Analisis Inferensial. Hasil dari penelitian ini menunjukan bahwa variabel implementasi sistem elektronik e-SPT, variabel implementasi sistem elektronik              e-Registration, dan variabel implementasi sistem elektronik e-Filing berpengaruh signifikan terhadap variabel kualitas pelayanan administrasi perpajakan. Saran bagi DJP agar lebih meningkatkan penyuluhan mengenai sistem elektronik bagi Wajib Pajak, serta  menyederhanakan agar sistem elektronik dapat lebih di terima oleh Wajib Pajak dan pihak DJP juga diharapkan meningkatkan tampilan fitur secara visual pada sistem elektronik agar lebih menarik   Kata Kunci : Implementasi sistem elektronik e-SPT, Implementasi sistem elektronik  e-Registration, Implementasi sistem elektronik e-Filing, Kualitas Pelayanan Administrasi Perpajakan.
A SMART CITY APPLICATION VALUE PROPOSITION REALITY CHECK AND CHALLENGES: THE CASE OF MOBILE APPLICATION FOR LOCAL TAX INFORMATION AND PAYMENT Sanawiri, Brillyanes; Agusti, Rosalita Rachma
The International Journal of Accounting and Business Society Vol 27, No 3 (2019): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2019.27.3.2

Abstract

This paper address the problem and challenges of the smart city application in the field of tax service. The smart city application for local tax information and payment or namely the SAMPADE App is an innovative service provided by the city government of Malang, Indonesia. The four elements of value proposition and seven smart city framework dimensions were employed to evaluate the Smart City app of SAMPADE. A qualitative study was used by interviewing users and stakeholders of the mobile application. The study indicate that all four elements of the value proposition were currently perceived useful, however improving the performance and reliability of the apps requires further developments. The main contribution of this paper is the qualitative dimension of the concept of the value proposition and the smart city framework used to evaluate the smart city app. Future challenges and recommendation are also presented in this paper as part of the broader exercise for policymakers in developing the smart city app for local tax information and payment.Keywords: Value Proposition, Smart City, Local Tax, E-Government
RELEVANSI INFORMASI AKUNTANSI: PERAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN DEWAN KOMISARIS INDEPENDEN Rosalita Rachma Agusti; Aulia Fuad Rahman
Jurnal Akuntansi dan Auditing Indonesia Vol. 15 No. 2 (2011)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Relevansi nilai informasi akuntansi dipengaruhi oleh faktor keuangan dan faktor non keuangan. Tujuan penelitian ini untuk menilai pengaruh pengungkapan Corporate Social Responsibility ( CSR) terhadap relevansi nilai informasi akuntansi. Dalam penelitian ini, informasi akuntansi yang dikaji meliputi nilai laba dan nilai buku. Kajian ini juga mengkaji perbedaan pengaruh pendedahan CSR terhadap nilai laba dan nilai buku untuk perusahaan yang memiliki dewan komisaris independen dan perusahaan yang tidak memiliki dewan komisaris independen. Hasil penelitian menunjukkan bahwa nilai laba dan nilai buku memiliki informasi nilai. Lebih jauh, penelitian menunjukkan bahwa pendedahan CSR memiliki pengaruh negatif terhadap relevansi nilai laba tetapi memiliki pengaruh positif terhadap relevansi nilai buku. Hasil analisis menggunakan uji Chow menunjukkan bahwa terdapat perbedaan pengaruh pendedahan CSR antara perusahaan yang memiliki dan tidak memiliki dewan komisaris independen.Kata kunci: Relevansi nilai, laba, nilai buku, pendedahan, dewan komisaris independen.
PELATIHAN ANALISIS STATISTIK BAGI MAHASISWA SAAT PENDEMI COVID-19 UNTUK MENINGKATKAN KUALITAS KARYA ILMIAH MAHASISWA Ari Darmawan; Rosalita Rachma Agusti; Hanifa Maulani Ramadhan; Devi Nur Cahaya Ningsih
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 9: Februari 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v1i9.1228

Abstract

Kegiatan pengabdian masyarakat ini ditujukan kepada mahasiswa Universitas Brawijaya, khususnya mahasiswa yang belajar ilmu bidang bisnis dan ekonomi. Tuntutan penelitian mahasiswa dengan jenjang Sarjana (S1) yang berbasis uji analisis jalur (path analysis) dan penggunaan ekstraksi data dengan metode first order dan second order yang berbasis pada data yang bersifat formatif dan data yang bersifat reflektif, telah memotivasi kegiatan ini. Kegiatan pelatihan ini dilaksanakan dengan menggunakan media Zoom di karenakan pandemi Covid-19, dan kegiatan ini diharapkan mahasiswa dapat mengembangkan minat penelitiannya di dalam pengembangan ilmu bidang bisnis dan ekonomi, di tengah pandemi Covid-19.
The Determinants of Tax Volunteer Performance Rosalita Rachma Agusti; Hanifa Maulani Ramadhan
Manajemen Bisnis Vol. 12 No. 02 (2022): October
Publisher : Universitas muhammadiyah malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/mb.v12i02.22762

Abstract

Taxes have a vital role in Indonesian revenues. The contribution of tax revenues in the 2019 State Budget structure was 82.5 percent of Indonesia's total revenue. The tax authorities in Indonesia strive to support the achievement of tax revenue targets, among others, through the tax volunteer program. Based on the individual performance theory applied to the tax sector, this study measured adaptive performance, contextual performance, task performance, and counterproductive work behavior. A quantitative method was used in this research. It was conducted on tax volunteers who assisted in tax reporting by individual income taxpayers which were analysed by using PLS. The result was that task performance has become the dominant factor of tax volunteer’s performance. By using tax performance, it can evaluate tax volunteer performance and make designs to upgrade their quality.
Evaluation of Tax Service Application User Satisfaction for Sustainable Service Digitization Ramadhan, Hanifa Maulani; Agusti, Rosalita Rachma
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2745

Abstract

E-TPT is an android-based application that is used in carrying out public services, especially in the field of taxation. The main service of this application is the online queue menu, but in its implementation the use of this application is still experiencing some problems so that follow-up is needed in overcoming the problem. The purpose of this study was to determine and explain the effect of perceived ease and usefulness on user satisfaction and behavioral interest in using the E-TPT Application. Therefore, research is carried out using quantitative methods and involves a number of theories to evaluate the use of applications, the theoretical models used include Theory Acceptance Model (TAM), Theory Reaction Action (TRA), accompanied by model development which includesPerceived usefulness, Perceived ease of use,Behavioral Intention to Use, and User Satisfaction. Perceived usefulness has a significant effect on user satisfaction, perceived usefulness has a significant but not significant effect on behavioral interest in using applications, and perceived usefulness has a significant effect on behavioral interest in using applications through user satisfaction. Furthermore, perceived ease of use has an insignificant but not significant effect on user satisfaction, perceived ease of use has a significant effect on behavioral interest in using applications, and perceived ease of use has an insignificant effect on behavioral interest in using applications through user satisfaction. User satisfaction has a significant effect on behavioral interest in using the application. Increasing user satisfaction and interest in using this application can be done by developing applications. In the application development process, you can consider the speed of the application in completing work, improve user performance and user convenience in application control as well as conduct research and planning related to the needs of taxpayers on the application.
CORPORATE GOVERNANCE DAN PERILAKU TAX COMPLIANCE PADA USAHA KECIL DAN MENENGAH Agusti, Rosalita Rachma; Sanawiri, Brillyanes
Profit: Jurnal Adminsitrasi Bisnis Vol. 13 No. 2 (2019): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.141 KB) | DOI: 10.21776/ub.profit.2019.013.02.7

Abstract

Small and medium enterprises (SMEs) have a very important role in the Indonesian economy. The existence of SMEs in Indonesia is strongly influenced by several factors including those offered by the market and corporate governance. Good corporate governance is an important thing that supports business sustainability. Implementation of corporate governance for SMEs involving entrepreneurs compliance to government regulations, such as regulations related to taxation. Indonesia implement self-assessment system in terms of tax payments and tax reporting. It is confirms that corporate governance and the fulfillment of tax obligations are closely interrelated. Data is collected by interview using in depth interview technique. The results show that business owners have not applied the good corporate governance code for SMEs which prove that tax compliance has not been implemented properly. Based on tax obligation indicators, this study reveal that SMEs implement tax obligations on NPWP ownership, but have not performed other obligations, namely tax payment and reporting.
THE IMPACT OF OWNER PERCEPTIONS ON CORPORATE GOVERNANCE TOWARDS TAX COMPLIANCE OF SMES Agusti, Rosalita Rachma
Profit: Jurnal Adminsitrasi Bisnis Vol. 14 No. 1 (2020): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.11 KB) | DOI: 10.21776/ub.profit.2020.014.01.10

Abstract

This research studies tax compliance behavior of SMEs business owners by observing perceptions of corporate governance principles that are appropriate for SMEs. The owner's perception of the importance of implementing the principles of corporate governance SMEs in the business is believed to provide a strong foundation for the business continuity of the SMEs. The study was conducted by conducting a survey of SMEs business owners in Malang City as a city that serves as a barometer of creative economic development. The survey was conducted by distributing questionnaires that use a Likert scale to measure perceptions of business actors. The results showed that SMEs owners' perceptions of the importance of implementing corporate governance principles including information and communication, external audit, internal control and stakeholders influence the perception of business actors on tax compliance
Co-Authors Alfandia, Nurlita Sukma Ari Darmawan Aulia Fuad Rahman Devi Nur Cahaya Ningsih Fatmadika, Dina Haliza, Ananda Nur Hanifa Maulani Ramadhan Heru Susilo Kartika Putri Kumalasari Mirza Maulinarhadi R Muhammad Al Musadieq, Muhammad Nurbaiti, Ellyn Pramana, Aditya Putra Sanawiri, Brillyanes Sanawiri, Brillyanes