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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi
Silooy, Revy Wilhelmina
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Computer Science & IT Economics, Econometrics & Finance Environmental Science Social Sciences

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Upaya intensifikasi dan ekstensfikasi pajak dalam meningkatkan pendapatan asli daerah di Kabupaten Maluku Tengah Silooy, Revy Wilhelmina; Latuamury, Jabida; Sapulette, Shella Gilby
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i6.2874

Abstract

This study aims to analyze and identify the increase in local indigenous income through the intensification and extensification of regional taxes and levies in the central Maluku regency. This research uses a descriptive qualitative approach using case studies. The analysis uses a qualitative descriptive method with sampling techniques using purposive sampling through interviews, observation and documentation studies, and data validity using data triangulation. The results showed that efforts to intensify regional taxes through institutional aspects, regulations, and personnel aspects during the Covid-19 pandemic showed a trend of increasing regional original income and improving the quality of tax management resources. Meanwhile, efforts to exaggerate local taxes through the creation and data collection of sources of provincial taxes and potential regional levies, as well as investment policies through the use of assets, increase the original income of the Central Maluku Regency government area.
PENGARUH POLITICAL BACKGROUND DAN PENGETAHUAN DEWAN TENTANG ANGGARAN TERHADAP PENGAWASAN KEUANGAN DAERAH (Studi Empiris Pada DPRD Kabupaten Kepulauan Aru Dan Kota Tual) Silooy, Revy Wilhelmina
Jurnal Akuntansi Vol 8 No 1 (2022): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.8.1.1-21

Abstract

The main objective of this study is to empirically examine the influence of political background and council knowledge about the budget on regional financial supervision at the DPRD of Aru Islands Regency and Tual City. At the same time, the samples were 44 members of the DPRD of the Aru Islands Regency and Tual City. Census is the sampling technique used in this study. The analytical tool used is multiple linear regression. The results of the survey prove that political background has a significant effect on regional financial supervision. The board's knowledge of the budget substantially impacts provincial financial management
PENGARUH TARIF PAJAK, KESADARAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTAAMBON Silooy, Revy Wilhelmina
Jurnal Akuntansi Vol 7 No 1 (2021): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.7.1.17-30

Abstract

Motor vehicle tax is a vehicle tax that contributes to local government revenue so that the greater the level of taxpayer compliance in paying motorized vehicle taxes, the motor vehicle tax revenue received by local governments will also increase. This research is an empirical study which aims to determine the compliance of tax rates, awareness of paying taxes and tax sanctions on taxpayer compliance in paying motorized vehicle taxes in Ambon city. This study uses primary data using a questionnaire instrument distributed to motor vehicle taxpayers registered at the SAMSAT office of Ambon City. Samples from the population taken were 100 respondents. The sampling technique used in this study was the Slovin technique. Data analysis used Descriptive Statistics, Data Quality Test, Classical Assumption Test, Multiple Linear Regression. Based on the results of hypothesis testing, it can be concluded that the tax rate variable (X1) does not have a significant effect on taxpayer compliance (Y), while the awareness variable (X2) and tax sanctions (X3) have a significant effect on taxpayer compliance (Y)
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (Studi Empiris Pada Organisasi Perangkat Daerah Pemerintah Kota Ambon) Silooy, Revy Wilhelmina
Jurnal Akuntansi Vol 9 No 2 (2023): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.9.2.72-90

Abstract

The purpose of this study was to examine the effect of the presentation of financial statements and the internal control system on the accountability of regional financial management. The object of research is 35 Regional Apparatus Organizations (OPD) of the Ambon City Government. Meanwhile, the samples were the head of OPD, the head of the accounting/finance sub-section, the revenue treasurer, and the expenditure treasurer as well as the government's internal auditor. Purposive sampling is a sampling technique used in this study. The criteria used in this sampling technique are: 1. Head of OPD, head of accounting/finance sub-section, revenue treasurer, expenditure treasurer and government internal auditor who has a minimum education of S1 at the Ambon City Government. 2. Head of OPD, head of sub-section of accounting/finance, treasurer of revenue, treasurer of expenditure and government internal auditor who has experience in holding his position for at least 1 year in Ambon City Government. The analytical tool used is multiple linear regression. The results of the study prove that the presentation of financial statements has a significant effect on the accountability of regional financial management. The internal control system has a significant effect on the accountability of regional financial management.
Co-Authors Latuamury, Jabida Sapulette, Shella Gilby