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All Journal Formosa Journal of Multidisciplinary Research (FJMR) The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
Sonny Pangerapan
Sam Ratulangi University
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Analisis penerapan sistem pembayaran pajak daerah non tunai dan dampaknya dalam meningkatkan pendapatan asli daerah Kota Manado Gabriela Anastasia Achmad; Sonny Pangerapan; Claudia W. M. Korompis
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.470

Abstract

Penelitian ini menganalisis penerapan sistem pembayaran pajak daerah non tunai pada Badan Pendapatan Daerah (Bapenda) Kota Manado serta pengaruhnya terhadap peningkatan Pendapatan Asli Daerah (PAD). Penelitian ini dilatarbelakangi oleh transformasi digital sistem pembayaran pemerintah yang terus berlangsung di Indonesia serta masih terbatasnya bukti empiris mengenai kinerja sistem tersebut di kota-kota menengah di luar Pulau Jawa. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Data primer diperoleh melalui wawancara semi terstruktur dengan pihak pegawai Bapenda Kota Manado yang terlibat langsung dalam pengelolaan sistem pembayaran non tunai, dilengkapi dengan dokumentasi target dan realisasi pajak tahun 2021-2025. Data dianalisis menggunakan teori efektivitas Duncan, yang mencakup pencapaian tujuan, integrasi, dan adaptasi, serta dilengkapi dengan perhitungan rasio efektivitas. Hasil penelitian menunjukkan bahwa efektivitas penerimaan pajak daerah meningkat dari 69,90% (Kurang Efektif) pada tahun 2021 menjadi 102,78% (Sangat Efektif) pada tahun 2025, yang mengindikasikan bahwa sistem pembayaran non tunai memberikan kontribusi positif terhadap peningkatan PAD serta memenuhi ketiga indikator Duncan. Kendala yang masih dihadapi meliputi keterbatasan jaringan internet di beberapa kecamatan, gangguan sistem yang bersifat sementara, rendahnya literasi digital pada sebagian kelompok wajib pajak, serta kebiasaan pembayaran tunai yang masih tersisa; Bapenda merespons hal ini melalui alternatif pembayaran di gerai ritel, koordinasi perbaikan sistem dengan penyedia layanan, dan sosialisasi berkelanjutan kepada wajib pajak.
Pengaruh loan to deposit ratio (LDR), dan return on equity (ROE) terhadap harga saham pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia tahun 2022-2024 Regita Frizchila Inggo; Sonny Pangerapan; Steven J. Tangkuman
Manajemen Bisnis dan Keuangan Korporat Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.432

Abstract

Stock prices reflect firm value and serve as a key reference for investors’ decision-making in the capital market. This study examines the effect of the Loan to Deposit Ratio (LDR) and Return on Equity (ROE) on the stock prices of banking companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Using a quantitative approach, the study applies purposive sampling to obtain 41 banking firms, resulting in 123 firm-year observations. Multiple linear regression analysis is employed using IBM SPSS 27. The results indicate that LDR has a positive and statistically significant effect on stock prices, suggesting that banks’ effectiveness in channeling third-party funds into credit acts as a positive signal to investors regarding liquidity management and income generation. Likewise, ROE shows a positive and significant influence on stock prices, indicating that higher profitability enhances investor confidence in management’s ability to generate returns from shareholders’ equity. These findings support signaling theory, which posits that financial performance indicators convey important information to the market and influence investor behavior. The study implies that liquidity and profitability ratios are fundamental considerations for investors in valuing banking stocks and for bank management in maintaining market credibility.
Does managerial ownership moderate the effect of firm value and corporate social responsibility disclosure on tax avoidance? Evidence from Indonesian Food and Beverage Companies Michael Stefanus Marentek; Sonny Pangerapan; Priscillia Weku
The Contrarian : Finance, Accounting, and Business Research Vol. 5 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.464

Abstract

Taxes are one of the most important sources of state revenue for national development. However, companies often engage in tax avoidance to minimize tax expenses legally by taking advantage of loopholes in tax regulations. This study aims to analyze the effect of firm value and Corporate Social Responsibility (CSR) Disclosure on tax avoidance, with managerial ownership as a moderating variable, in food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period 2021–2024. This study uses a quantitative method with multiple linear regression analysis and Moderated Regression Analysis (MRA). The sampling technique used purposive sampling, resulting in 16 companies with a total of 64 firm-year observations. The data used are secondary data obtained from companies’ financial statements. The results show that firm value, CSR Disclosure, and managerial ownership do not have a significant effect on tax avoidance (t-test significance values of 0.366, 0.681, and 0.700, respectively; all p > 0.05). Managerial ownership is also unable to moderate the relationship between firm value and CSR Disclosure on tax avoidance (interaction-term significance values of 0.265 and 0.589, respectively). The simultaneous test results indicate that all research variables together do not significantly affect tax avoidance (F = 0.384, p = 0.765; R² = 0.019, Adjusted R² = − 0.030), indicating that the model explains only a small proportion of the variance in tax avoidance and that other factors outside the model are likely more influential.
The Influence of Capital Intensity, Firm Size, and Firm Age on Tax Aggressiveness in Energy Sector Companies Listed on the Indonesia Stock Exchange in 2021-2023 Aaron Jonathan Lie; Sonny Pangerapan; Olivia Sardjono
Formosa Journal of Multidisciplinary Research Vol. 4 No. 5 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v4i5.208

Abstract

This study seeks to empirically examine the relationship between capital intensity, firm size, and firm age, and their impact on tax aggressiveness within energy sector companies listed on the Indonesia Stock Exchange from 2021 to 2023. The research follows a quantitative approach utilizing secondary data, drawing from a sample of 41 companies out of a total of 83. Data analysis was performed using multiple linear regression techniques with IBM SPSS 27 software. The findings reveal that capital intensity has a significant positive effect on tax aggressiveness, while firm size exhibits a significant negative effect. Additionally, firm age showed no discernible impact on tax aggressiveness. The results of the simultaneous study showed that capital intensity, firm size, and firm age had a significant effect on tax aggressiveness.
Does the opsen scheme reduce provincial tax effectiveness? Motor vehicle tax and title transfer fee in North Sulawesi Province Gloria Pusoh; Lintje Kalangi; Sonny Pangerapan
The Contrarian : Finance, Accounting, and Business Research Vol. 5 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.521

Abstract

This study examines the effectiveness of motor vehicle tax (PKB) and motor vehicle title transfer fee (BBNKB) revenue in North Sulawesi Province over 2021–2025, a period that spans the implementation of Law Number 1 of 2022 on Financial Relations between the Central Government and Regional Governments (UU HKPD) and the introduction of the opsen (tax-sharing surcharge) scheme. A descriptive quantitative approach is used, supported by qualitative data. Effectiveness is measured as the ratio of revenue realization to target and classified using the criteria of Ministry of Home Affairs Decree Number 690.900.327 of 1996. Target, realization, and opsen data were obtained from the Regional Revenue Agency (BAPENDA) of North Sulawesi Province, and interviews with three BAPENDA officials were used to interpret the results. PKB effectiveness remained in the “effective” category in every year (90.43%–96.89%) except 2022, when it reached 101.22% (“very effective”). BBNKB effectiveness was more volatile (79.82%–96.77%) and fell to “less effective” (79.82%) in 2025, the first year of full opsen implementation. Adding the opsen revenue distributed directly to district/city governments (Rp187.65 billion), combined PKB and BBNKB revenue in 2025 reached Rp698.52 billion, about 1.1% above 2024. According to the informants, the 2025 declines largely reflect this direct distribution, which removes part of the revenue from provincial records, although weaker new-vehicle transactions also affected BBNKB. The findings imply that provincial effectiveness ratios from 2025 onward should be interpreted alongside opsen revenue, and that BBNKB collection needs particular attention. This study contributes by jointly assessing PKB and BBNKB effectiveness against targets during the opsen transition.
Co-Authors Aaron Jonathan Lie Claudia W.M Korompis Gabriela Anastasia Achmad Gloria Pusoh Lintje Kalangi Michael Stefanus Marentek Olivia Sardjono Priscillia Weku Regita Frizchila Inggo Steven J. Tangkuman