Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Jurnal Aplikasi Akuntansi International Journal of Review Management Business and Entrepreneurship
Alwava, Rachmana
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENERAPAN UU HPP DAN BIAYA PEMASARAN PADA PERFORMA PERUSAHAAN SEKTOR PRIMER YANG TERDAFTAR PADA BEI Alwava, Rachmana; Gati, Vidia
Jurnal Aplikasi Akuntansi Vol 9 No 2 (2025): Jurnal Aplikasi Akuntansi, April 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i2.572

Abstract

Pasca pandemi covid-19, perusahaan menghadapi tantangan untuk beradaptasi dengan pola pemasaran yang berbasis teknologi dan digital serta adanya perubahan regulasi perpajakan. Penelitian ini menganalisis dampak berlakunya UU HPP dan biaya pemasaran terhadap profitabilitas yang diukur dengan gross profit margin (GPM). Metode penelitian menggunakan pendekatan kuantitatif dengan populasi perusahaan sektor primer yang terdaftar pada BEI pada tahun 2020 hingga 2023 sebanyak 129 emiten dan teknik penentuan sampel menggunakan purposive random sampling dengan jumlah sampel 80 emiten. Pengujian data panel dilakukan menggunakan aplikasi stata 17. Hasil penelitian menunjukkan bahwa penerapan UU HPP tidak berpengaruh signifikan terhadap profitabilitas perusahaan sedangkan pembebanan biaya promosi memiliki pengaruh signifikan. Penelitian menunjukkan hasil konsisten setelah melalui uji ketahanan model dengan mengubah variabel GPM dengan return on asset (ROA) dan return on equity (ROE). Bagi perusahaan, hasil penelitian dapat memberikan gambaran dalam merespons kebijakan fiskal dan transformasi teknologi. Sedangkan bagi pemerintah, merupakan umpan balik atas kebijakan yang diambil.
The Impact of VAT Policy on Tax Compliance and Its Implications on Tax Revenue in the Real Estate Sector Alwava, Rachmana; Nanik Kustiningsih
International Journal of Review Management Business and Entrepreneurship (RMBE) Vol. 4 No. 1 (2024): International Journal of Review Management Business and Entrepreneurship (RMBE)
Publisher : Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/rmbe.v4i1.5064

Abstract

Abstract - The government faces the challenging task of collecting revenues to reinvigorate the economy and reduce the budget deficit caused by the pandemic. Various fiscal policies have been established to stimulate the economy. This study aims to determine the impact of changes in tariffs, the provision of incentives, and VAT supervision on tax compliance and its implications for state revenue. This research is worth repeating due to inconsistencies in previous research findings and discrepancies between conclusions and facts, as well as to evaluate the policies that have been implemented. This research employs a quantitative approach with saturated sampling method on time series data of real estate sector VAT revenue at the XYZ Tax Office. The testing technique involves classical assumption tests and path analysis using the SPSS program. The research findings indicate that tariff changes have a significant influence on tax compliance, while incentives and VAT supervision do not have a significant impact. Tariff changes and supervision significantly affect VAT revenues, whereas the provision of incentives does not have a significant impact. Tax compliance mediates the effect of tariff changes on VAT revenues, but it does not mediate the relationship between the provision of incentives and supervision on VAT revenues.
Co-Authors Gati, Vidia Nanik Kustiningsih