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All Journal Jurnal Manajemen dan Organisasi Record and Library Journal AKRUAL: Jurnal Akuntansi
Ajeng Rachma Pertiwi, Ajeng Rachma
Unknown Affiliation
Economics, Econometrics & Finance Library & Information Science

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Pengaruh Kualitas Pelayanan Account Representative (Ar) Terhadap Kepuasan Dan Kepatuhan Wajib Pajak Badan (Studi Pada Perusahaan Makanan Di Kota Malang) Pertiwi, Ajeng Rachma; Rusydi, M. Khoiru
AKRUAL: JURNAL AKUNTANSI Vol 4, No 2: AKRUAL: Jurnal Akuntansi (April 2013)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v4n2.p119-138

Abstract

AbstractThe objective of this research is to know influence between account representative quality service as an evidence of administration modernization of taxation with the taxpayer satisfaction and the taxpayer compliance. Quality of service was measured based on tangibles, reliability, responsivness, assurance, and empathy responder. Method applied for data analysis used multiple regression analysis. Analysis result of regression model I indicated tangibles, reliability, responsivness, assurance, and empathy variables had no a significant influence to satisfaction of taxpayer. While partially regression model II indicated that tangibles, reliability, responsivness, and empathy variables didnt have significant effect to taxpayer compliance, and assurance variable has an significant effect to taxpayer compliance. This thing means that taxpayer compliance was influenced by assurance variable. If satisfaction and compliance of taxpayer increased, receiving of tax will increase.
Pengaruh Kualitas Pelayanan Account Representative (Ar) Terhadap Kepuasan Dan Kepatuhan Wajib Pajak Badan (Studi Pada Perusahaan Makanan Di Kota Malang) Pertiwi, Ajeng Rachma; Rusydi, M. Khoiru
AKRUAL: JURNAL AKUNTANSI Vol 4, No 2: AKRUAL: Jurnal Akuntansi (April 2013)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v4n2.p119-138

Abstract

AbstractThe objective of this research is to know influence between account representative quality service as an evidence of administration modernization of taxation with the taxpayer satisfaction and the taxpayer compliance. Quality of service was measured based on tangibles, reliability, responsivness, assurance, and empathy responder. Method applied for data analysis used multiple regression analysis. Analysis result of regression model I indicated tangibles, reliability, responsivness, assurance, and empathy variables had no a significant influence to satisfaction of taxpayer. While partially regression model II indicated that tangibles, reliability, responsivness, and empathy variables didn't have significant effect to taxpayer compliance, and assurance variable has an significant effect to taxpayer compliance. This thing means that taxpayer compliance was influenced by assurance variable. If satisfaction and compliance of taxpayer increased, receiving of tax will increase.
Studi Kasus : Upaya Penyelesaian Surat Permintaan Penjelasan Data dan/atau Keterangan (SP2DK) Atas Kelalaian Penerbitan Faktur Pajak Pertambahan Nilai (PPN) Pertiwi, Ajeng Rachma; Andini, Amelia Pratista; Pangesti, Nitami Galih; Firmandani , Wahyu
Jurnal Manajemen dan Organisasi Vol. 15 No. 3 (2024): Jurnal Manajemen dan Organisasi
Publisher : IPB University

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Abstract

PT M is a developer engaged in property and has been confirmed as a Taxable Entrepreneur (PKP) in 2017. In 2023 PT M received a Request for Explanation of Data and/or Information (SP2DK) from the Tax Service Office (KPP) for indications that tax invoices for the period January - December 2020 had not been reported. This research aims to find out the causes and procedures for resolving the SP2DK obtained by PT M. The method used in this research is a case study with document archive techniques and interviews. This research in testing the validity of qualitative data processing uses the data triangulation method. From the results of this study, it is known that the cause of the issuance of SP2DK is because PT M has not reported tax invoices in the Tax Return (SPT) for the Value Added Tax (VAT) period that has been approved in the e-invoice application. PT M argued that there were concerns about the deadline for uploading tax invoices after the issuance of Director General of Taxes Regulation Number PER 03/PJ/2022. On December 18, 2023, PT M responded to SP2DK in writing to KPP. The resolution of the problem is that PT M has corrected the VAT periodic tax return for unreported tax invoices with a nominal result of underpayment for the January - December 2020 period of Rp 240,776,389.
Smart archive management: The interplay of organizational culture and knowledge governance Amaliyah, Amaliyah; Sahlimar, Nadiya Sahwa; Dimisyqiyani, Erindah; Pertiwi, Ajeng Rachma; Putri, Eka Lestari Hafqi; Abdullah, Siti Intan Nurdiana Wong
Record and Library Journal Vol. 11 No. 2 (2025): December
Publisher : D3 Perpustakaan Fakultas Vokasi Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/rlj.V11-I2.2025.424-440

Abstract

Background of the study: This study investigates the implementation of innovative archive management by examining the interaction between organizational culture and knowledge governance within the Surabaya City Library and Archives Office. As public institutions move toward data-driven and innovative information environments, understanding how cultural and governance structures support technological adaptation becomes essential. Purpose: This study investigates the implementation of innovative archive management by examining the interaction between organizational culture and knowledge governance within the Surabaya City Library and Archives Office. Method: Employing a quantitative survey method with purposive sampling, data were collected from 120 employees who had served for more than one year. The data were analyzed using SmartPLS to test both direct and mediating relationships. Findings: The results reveal that innovative archive management significantly enhances the quality, accessibility, and security of digital records. Moreover, organizational culture and knowledge governance play crucial roles in reinforcing innovation, collaboration, and compliance in archival processes. Conclusion: These findings emphasize that successful digital transformation in public-sector archiving requires not only technological readiness but also cultural adaptability and effective knowledge-governance mechanisms to ensure sustainable institutional learning and accountability.
Co-Authors Abdullah, Siti Intan Nurdiana Wong Amaliyah, Amaliyah Andini, Amelia Pratista Eka Lestari Hafqi Putri Erindah Dimisyqiyani M. Khoiru Rusydi Pangesti, Nitami Galih Sahlimar, Nadiya Sahwa Wahyu Firmandani