Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Jurnal Mahasiswa Perpajakan Journal of Advanced in Information and Industrial Technology (JAIIT) Jurnal Manajemen dan Profesional Journal of Applied Community Engagement (JACE) International Journal of Business Accounting Management Social Science
Rizki Yudhi Dewantara, Rizki Yudhi
Unknown Affiliation
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Social Sciences

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
ANALISIS PENERAPAN FAKTUR PAJAK ELEKTRONIK SEBAGAI UPAYA MENCEGAH PENERBITAN FAKTUR PAJAK FIKTIF (Studi pada Kantor Pelayanan Pajak Pratama Surabaya Gubeng) Atikasari, Nisrina; Susilo, Heru; Dewantara, Rizki Yudhi
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 (235.298 KB)

Abstract

This study aimed to analyze the implementation of the Electronic Tax Invoice Tax Office Primary Surabaya Gubeng, barriers that are occured and how to overcome obstacles in the implementation of Electronic Tax Invoice as an effort to prevent the issuance of fictitious tax invoices. Researcher uses qualitative research with descriptive analysis. Results from this study is that the Tax Office Primary Surabaya Gubeng already well in implementing the Electronic Tax Invoice, it proved with significant results in terms of preventing the issuance of fictitious tax invoices are carried out by the taxpayer. Obstacles that are arised during the implementation of the Tax Invoice Electronic is a reliance on the system and internet network connection, the level of ability and omissions Taxable Entrepreneur and computer facilities Taxable Entrepreneur unsatisfactory, while alternative ways to overcome the obstacles that are arised during the implementation of the Tax Invoice Electronic is through increased quality information system network, opened a training class operation Electronic Tax Invoice and urged the Taxable Entrepreneur to renew or to update the computer. Keywords : Tax invoice, Electronic Tax Invoice, Tax Invoice Fictitious ABSTRAK Penelitian ini bertujuan untuk menganalisis penerapan Faktur Pajak Elektronik pada Kantor Pelayanan Pajak Pratama Surabaya Gubeng, hambatan yang terjadi serta cara mengatasi hambatan dalam penerapan Faktur Pajak Elektronik sebagai upaya mencegah penerbitan faktur pajak fiktif. Peneliti menggunakan jenis penelitian kualitatif dengan analisis deskriptif. Hasil dari penelitian ini adalah bahwa Kantor Pelayanan Pajak Pratama Surabaya Gubeng sudah baik dalam menerapkan Faktur Pajak Elektronik, hal itu terbukti dengan hasil yang signifikan dalam hal mencegah penerbitan faktur pajak fiktif yang dilakukan oleh Wajib Pajak. Hambatan yang muncul selama penerapan Faktur Pajak Elektronik adalah ketergantungan pada sistem serta koneksi jaringan internet, tingkat kemampuan dan kelalaian Pengusaha Kena Pajak dan fasilitas komputer Pengusaha Kena Pajak yang kurang memadai, sedangkan alternatif cara untuk mengatasi hambatan yang muncul selama penerapan Faktur Pajak Elektronik adalah melalui peningkatan kualitas jaringan sistem informasi, membuka kelas pelatihan pengoperasian Faktur Pajak Elektronik dan menghimbau kepada Pengusaha Kena Pajak untuk memperbarui atau melakukan update komputer secara teratur dengan cara mengikuti tutorial dan trik tentang cara mengupdate windows .   Kata kunci : Faktur pajak, Faktur Pajak Elektronik, Faktur Pajak Fiktif
ANALISIS PENERAPAN ELEKTRONIK PAJAK BUMI DAN BANGUNAN (E-PBB) (STUDI PADA DINAS PENDAPATAN DAERAH KABUPATEN LAMONGAN) Husnia, Fitria Nur; Hidayat, Kadarisman; Dewantara, Rizki Yudhi
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 (534.019 KB)

Abstract

Electronic Tax Property (E-PBB) is application which uses to conduct the management tax property sector rural and urban areas in Lamongan. PBB-P2 management through the application of E-PBB consisting of data collection, judgment, determination, billing, payment and one door service. The implementation of E-PBB  in Lamongan was already carried out well, but there needs to be active cooperation from tax payers to help tax management by using E-PBB. Participation tax payers in the management of PBB-P2 consisting of the delivery of notification letters of tax object (SPOP) and the payment of PBB-P2. E-PBB is one part of the implementation of e-government program has already been held by Lamongan. E-Government is public service provided to the public through the use of technology and information in order to increase the quality of public services. There are 8 element success of the project e-government, political environment, leadership, planning, stakeholders, transparency, budgets, technology and innovation. E-PBB have met 8 elements success e-government project, but there were 1 element is not yet optimal, the element  is stakeholder. Comprising the government of stakeholders, private and tax payers, stakeholders taxpayers still working on optimal because low socialization and knowledge of application. Keywords: PBB-P2,  E-PBB, E-Government ABSTRAK E-PBB aplikasi pengelolaan PBB-P2 di Kabupaten Lamongan. Pengelolaan PBB-P2 melalui aplikasi E-PBB terdiri dari pendataan, penagihan, penetapan, penilaian, pembayaran dan pelayanan PBB-P2. Penerapan E-PBB di Kabupaten Lamongan sudah dilaksanakan dengan baik, hanya masih diperlukan kerjasama aktif wajib pajak PBB-P2 untuk mensukseskan pengelolaan pajak melalui aplikasi E-PBB dengan menyampaikan Surat Pemberitahuan Objek Pajak (SPOP) dan pembayaran PBB-P2 yang terhutang. E-PBB merupakan salah satu bentuk pelaksanaan E-Government yang telah dilaksanakan oleh Pemerintah Kabupaten Lamongan. E-Government merupakan pelayanan publik yang diberikan kepada masyarakat melalui penggunaan teknologi dan informasi guna meningkatkan kualitas pelayanan publik. Delapan (8) elemen sukses pelaksanaan proyek E-Government, yaitu political environment, leadership, planning, stakeholders, transparency/visibility, budgets, technology dan innovation. E-PBB telah memenuhi 8 elemen kesuksesan proyek E-Government, namun terdapat 1 (satu) elemen yang masih belum optimal yaitu stakeholders. Stakeholders terdiri  dari pemerintah, pihak swasta dan wajib pajak, stakeholder wajib pajak masih berjalan dengan optimal dikarenakan sosialisasi yang rendah dan pengetahuan tentang aplikasi E-PBB juga rendah. Kata Kunci: PBB-P2, E-PBB, E-Government
GAP ANALYSIS (TAX GAP) OF LAND AND BUILDING TAX OF URBAN AND RURAL SECTOR (PBB P2) REVENUES IN KEDIRI CITY Yuniawati, Veny; Husaini, Achmad; Dewantara, Rizki Yudhi
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 (581.717 KB)

Abstract

This study will reveal what makes the gap on the Land and Building Tax of Urban and Rural Sector (PBB P2) revenues in Kediri. PBB P2 is one kind of local taxes which was regulated in Law No. 28 of 2009 on Regional Taxes and Retribution. Kediri is one of cities that had been collecting PBB P2 through Regional Financial Management Body of Kediri (Dispenda Kediri) since the beginning of 2013. This research used descriptive research with qualitative approach. Study’s result shows that tax gap phenomenon is happening in PBB P2 revenues at Kediri. Tax gap itself consists of three variables, they are non-filling gap, underreporting gap, and underpayment gap. All these variables are detected in the PBB P2 revenues in Kediri with different percentage of its variables. Research’s result also shows how Dispenda Kediri didn’t use the tax gap theory to analyze the element of PBB P2 revenues. By knowing the variables contained in tax gap, Dispenda Kediri will be easier to set proper strategies to reduce the amount of tax gap in  PBB P2 revenues. Keywords: Tax Gap, PBB P2, Non-filling Gap, Underreporting Gap, Underpayment Gap
PENGARUH PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK MELALUI KEPUASAN WAJIB PAJAK (STUDI PADA WAJIB PAJAK DI WILAYAH KERJA KPP PRATAMA BLITAR) Ardiyansyah, Ahmad; Kertahadi, .; Dewantara, Rizki Yudhi
Jurnal Mahasiswa Perpajakan Vol 11, 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 (700.766 KB)

Abstract

Tax is a national income with very important role in supporting national economic, precisely helping to develop national financing by the goal toward people welfare. The nation is demanded to provide the best service and to ensure that the community will participative actively taxation activity. The objective of research is to understand the direct influence of fiscus service is on taxpayer obedience and how far the indirect influence of both variables is through intervening variable of taxpayer satisfaction. Method of research is explanatory research. Questionnaire is used as data collecting tool which is distributed to 100 taxpayers in Blitar City. Data analysis technique includes descriptive analysis and path analysis. Result of path analysis Fiscus Service (X1) has influenced Taxpayer Obedience (Y2) with Taxpayer Satisfaction (Y1) as the intervening variable. It is also known that Fiscus Service (X1) influences Taxpayer Satisfaction (Y1), Fiscus Service (X1) influences Taxpayer Obedience (Y2), and Taxpayer Satisfaction (Y­1) influences Taxpayer Obedience (Y­2). Keywords: Taxpayer, Fiscus Service, Taxpayer Obedience, Taxpayer Satisfaction ABSTRAK Pajak merupakan penerimaan Negara yang mempunyai peranan sangat penting dalam menopang perekonomian Negara, yaitu digunakan dalam pembiayaan Negara dengan tujuan kesejahteraan masyarakat. Negara dituntut untuk memberikan pelayanan terbaik agar masyarakat berperan aktif melaksanakan kegiatan perpajakan. Tujuan penelitian untuk mengetahui pengaruh langsung variabel pelayanan fiskus terhadap kepatuhan wajib pajak dan pengaruh tidak langsung dengan variabel intervening kepuasan wajib pajak. Metode yang digunakan dalam penelitian ini adalah explanatory research,  menggunakan kuesioner sebagai pengumpul data yang disebarkan kepada 100 orang Wajib Pajak di Kota Blitar. Analisis data dalam penelitian ini menggunakan analisis deskriptif dan analisis jalur. Hasil analisis jalur Pelayanan Fiskus (X1) berpengaruh terhadap variabel Kepatuhan Wajib Pajak (Y2) dengan variabel Kepuasan Wajib Pajak (Y1) sebagai varibel intervening. Pada penelitian ini diketahui juga bahwa Pelayanan Fiskus (X1) berpengaruh terhadap variabel Kepuasan Wajib Pajak (Y1), Pelayanan Fiskus (X1) berpengaruh terhadap variabel Kepatuhan Wajib Pajak (Y2), dan Kepuasan Wajib Pajak (Y1) berpengaruh terhadap variabel Kepatuhan Wajib Pajak (Y2). Kata Kunci:  Wajib Pajak, Pelayanan Fiskus, Kepatuhan wajib pajak, Kepuasan wajib pajak
Peningkatan Kemampuan Komunikasi Bisnis Berbasis Visual Era Digital Untuk Usaha Kecil Kerajinan Di Kota Malang Dewantara, Rizki Yudhi; Afrianty, Tri Wulida; Pangestuti, Edriana; Susilo, Heru
Journal of Applied Community Engagement Vol 2 No 1 (2022): Journal of Applied Community Engagement (JACE)
Publisher : ISAS (Indonesian Society of Applied Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (680.563 KB) | DOI: 10.52158/jace.v2i1.323

Abstract

The use of video editing applications for business products that are used as business communication in the use of social media such as Facebook, Instagram, and marketplaces has been widely used by the public. Community Service activity seeks to provide deeper knowledge about the use of simple video making applications that have more positive meaning for all elements of society. The target members of this activity are small craft businesses and the members of a small business group in Malang City. Based on identification of the problem, found that small entrepreneurs have difficulty competing in visual marketing with medium and large entrepreneurs who have strong resources in funding. This activity is carried out starting from problem identification, visualization-based digital marketing socialization, as well as training and assistance in making simple product videos, implementing effective activities starting from August to November 2021. The result of this activity is the acceptance of knowledge transfer from academics to the community, especially small businesses. Implementing activities are lecturers assisted by students and practitioners in the field of visual communication.
Sistem Informasi Online berbasis Aplikasi Mobile (SAMPADE) untuk Pelayanan Pajak Daerah Kota Malang Dewantara, Rizki Yudhi
Journal of Advances in Information and Industrial Technology Vol. 1 No. 1 (2019): November
Publisher : LPPM Telkom University Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.232 KB) | DOI: 10.52435/jaiit.v1i1.9

Abstract

Kemudahan pelayanan pembayaran dan pelaporan pajak oleh wajib pajak dalam melaksanakan kewajiban perpajakannya akan mampu membantu pemerintah dalam memenuhi target pendapatan negara dari sektor pajak. BP2D Kota Malang adalah salah satu organisasi pemerintah yang berupaya menyelenggarakan kemudahan perpajakan bagi wajib pajak di kota Malang. Kemudahan tersebut diwujudkan dengan menyelenggarakan sistem informasi berbasis mobile SAMPADE yang khusus untuk pajak daerah. Sistem baru ini dihadapkan dengan kendala yang muncul dalam penerapannya, paper ini berupaya mengindetifikasi kendala atas penerapan sistem informasi yang baru saja di implementasikan. Penelitian menggunakan pendekatan kualitatif deskriptif. Analisis penelitian didasarkan pada kualitas sistem, kualitas informasi dan kualitas pelayanan. Hasil penelitian menunjukkan bahwa sistem ini belum sukses diimplementasikan karena kegagalan dalam mewujudkan kualitas sistem dan kualitas informasinya. Simpulan dari paper ini yaitu pentingnya proyek pembuatan dan standarisasi implementasi sistem informasi adalah mutlak diperlukan untuk menjamin sistem yang handal dan adanya keberlanjutan sistem di masa depan sehingga dapat dimanfaatkan secara maksimal.
PENGARUH LIVE-STREAMER CREDIBILITY PADA PENJUALAN ONLINE PRODUK FESYEN DI SHOPEE LIVE TERHADAP PURCHASE INTENTION MELALUI CONSUMER TRUST SEBAGAI PEMEDIASI Dewantara, Rizki Yudhi; Kurnia , Nur Fera Indah
Jurnal Manajemen dan Profesional Vol. 6 No. 2 (2025): Jurnal JPRO
Publisher : Program Studi Manajemen Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpro.v6i2.2753

Abstract

Kemajuan teknologi yang signifikan telah mendorong perubahan dalam perilaku konsumen terhadap penerimaan produk dan layanan. Salah satu inovasi yang mencolok dalam dunia e-commerce adalah praktik belanja melalui siaran langsung (live streaming). Penelitian ini bertujuan untuk menganalisis pengaruh kredibilitas seorang live-streamer terhadap intensi pembelian mahasiswa terhadap produk fesyen yang dipasarkan melalui Shopee Live, serta meninjau peran consumer trust sebagai variabel mediasi dalam hubungan tersebut. Penelitian ini menggunakan pendekatan kuantitatif dengan desain penjelasan (explanatory). Data diperoleh dari 145 mahasiswa strata satu Universitas Brawijaya yang memiliki pengalaman menyaksikan siaran Shopee Live. Analisis data dilakukan dengan pendekatan SEM-PLS menggunakan perangkat lunak SmartPLS versi 4.0. Temuan menunjukkan bahwa: (1) kredibilitas live-streamer memiliki pengaruh positif terhadap consumer trust; (2) consumer trust berkontribusi signifikan terhadap intensi pembelian; (3) kredibilitas live-streamer juga berdampak langsung pada intensi pembelian; dan (4) consumer trust terbukti memediasi hubungan antara kredibilitas live-streamer dan intensi pembelian
Mobile Gamification and Purchase Intention: Evidence from Traveloka Dewantara, Rizki Yudhi; Veron , M. Alif Elijah
IJBAMS: International Journal of Business Accounting Management Social Science Vol. 1 No. 3 (2025): December
Publisher : Manajemen Multitalenta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64530/ijbams.v1i3.35

Abstract

The increasing competitiveness among online travel agencies (OTAs) has encouraged companies to innovate through user‐engagement strategies such as mobile gamification. Gamification refers to the integration of game elements into non‐game contexts to enhance users’ enjoyment, motivation, and behavioral intentions. This study investigates the effect of gaming affordances on purchase intention, mediated by enjoyment, among users of the Traveloka mobile application in Indonesia. Using an explanatory quantitative design, data were collected from 115 respondents who had previously interacted with Traveloka’s gamified features. The analysis employed path analysis using SPSS version 29. Results indicate that gaming affordances particularly achievement, identity, and competition affordances significantly influence enjoyment, while self‐expression affordance shows a positive but nonsignificant relationship. Furthermore, enjoyment significantly predicts purchase intention, confirming its mediating role between gaming affordances and user behavioral intention. These findings demonstrate that well‐designed gamification elements can enhance user experience and drive purchase decisions in mobile travel platforms. Implications for OTA developers and future research directions are also discussed.
Co-Authors . Kertahadi, . Achmad Husaini Ardiyansyah, Ahmad Atikasari, Nisrina Heru Susilo Husnia, Fitria Nur Kadarisman Hidayat Kurnia , Nur Fera Indah Pangestuti, Edriana Tri Wulida Afrianty Veron , M. Alif Elijah Yuniawati, Veny