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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN
Dhullo Afandy
Universitas Sam Ratulangi Manado
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS PENERAPAN PAJAK PENGHASILAN PASAL 21 PADA CV UNGGUL ABADI DI MANADO Alfons, Winesthy Anasthazia Handaputri; Runtu, Treesje; Afandy, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19927.2018

Abstract

Contribution of tax income year to year always shows a significant augmentation together with the augmentation of APBN for year to year. Tax is an important source of state’s income to run and to increase the national development for the people’s welfare and wealthy. The aim of this research is to analyse whether the application of determination, depositing and reporting of Income Tax Chapter 21 in CV Unggul Abadi in Manado has already met the rule of taxing. In this research the data used is qualificative, while the data source uses primary data and secondary data. The method of analyse used is descriptive analyse method. The result of the research concludes that determining, estimating, depositing and reporting Tax Income Chapter 21 in CV Unggul Abadi has not met the newest tax rule yet.Keywords: Tax Income Chapter 21, APBN, state’s income
ANALISIS PENERIMAAN PAJAK HOTEL PADA KANTOR BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA MANADO Lestari, Indah Diah; Manossoh, Hendrik; Afandy, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19917.2018

Abstract

Hotel tax is a local tax imposed under the law number 28 of 2009 on local taxes and user charges. The guidelines for the management of regional finances and procedures for the implementation of regional revenue managed by the treasurer of revenue has been regulated in the Minister of Home Affairs Regulation number 59 at 2007 article 89. The purpose of this study to analyze the adequacy of the Tax Admission System and Procedure At the Office of Manado Regional Tax and Retribution Agency. The method used is descriptive analysis. Data were obtained through field studies. The result of this research is the Implementation of Hotel Tax Admission System and Procedure at the Office of Regional Tax and Retribution Manado City has been suitable with the applicable regulations from the Minister of Home Affairs Regulation number 59 at 2007 includes the related functions and documents used as well as the division of tasks and responsibilities. So it is expected that in the next year the Manado Regional Tax and Retribution Board may renew the Regulation of the Minister of Home Affairs or the applicable local government regulation concerning the System and Procedure of Revenue of Original Revenue, especially for the Hotel Tax to be better and effective.Keywords: Hotel Tax Reception, Local Tax, Tax Admission System
ANALISIS PELAPORAN KEUANGAN DI YAYASAN AS-SALAM MANADO (BERDASARKAN PSAK 45 DAN PSAK 101) ., Wahyuningsih; Karamoy, Herman; Afandy, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19675.2018

Abstract

The financial statements are important media in the process of making economic decisions. There are several rules on the preparation of financial statements, one of which is the financial statements for non-profit entities and sharia entities. The purpose of this study is to analyze Financial Reporting As-Salam Manado Foundation in accordance with the concept of financial statements based on PSAK 45 and PSAK 101. In this study the type of data used is qualitative data, while for data sources using primary data and secondary data, the analytical method used is descriptive analysis. Based on the result of the research, it is concluded that the recording and presentation of the foundation's financial statements are still not in accordance with the applicable regulations, which are PSAK 45 and PSAK 101.Keywords: Non-profit Financial Statements
ANALISIS SISTEM PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN KARYAWAN DI KANTOR KESYHABANDARAN DAN OTORITAS PELABUHAN KELAS I BITUNG Rumondor, Nosevira H. K.; Kalangi, Lintje; Afandy, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19141.2018

Abstract

Income tax article 21 is the tax applicable for employee. The income of the employee is subject to withholding of Income Tax Article 21, for the company is authorized to withhold the employee’s income. The purpose of this study is to analyze whether the system of calculation and reporting Income Tax Article 21 has been in accordance with the taxation law and regulation. The research method used is descriptive qualitative method. The results obtained are based on the provision of Object of Income Ta Article 21 according to DGT Regulation PER-16 / PJ / 2016, there is still object of Income Tax Article 21 which has not been collected by the Office of Kesyahbandaran dan Otoritas Pelabuhan Kelas 1 Bitung. In terms of calculations are in accordance with the the Regulation of the Director General of Tax No. PER-16 / PJ? 2016. For the calculation of  final Income Tax Article 21 are based on Ministry of Finance (MoC) Decree PMK 262 in 2010 for the calculation of Article 21 tax for permanent employees who become the burden state budget. In terms of reporting of Periodic Tax Return, conducted by the State Treasury Office (KPN) through e-filling application on the website of the Directorate General of Taxes and has been in accordance with applicable provisions.Keywords : Income Tax Article 21, employee
EVALUASI PENCAPAIAN LABA PADA HOTEL SAHID KAWANUA MANADO DENGAN MENGGUNAKAN ANALISIS COST VOLUME PROFIT (CVP) Bunga, Aristion; Ilat, Ventje; Afandy, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.03.19935.2018

Abstract

The problem in this research is how to evaluate the achievement of profit by using cost volume profit analysis (CVP) at Hotel Sahid Kawanua Manado, with the starting point from the backgound of competition and growth of hotels that increasingly mushrooming in Manado city. This study aims to determine the calculation and profit planning at Hotel Sahid Kawanua Manado by using sales operational data by using cost volume profit analysis (CVP) for multi product in 2015-2017, and to determine Break Even Point (BEP), profit planning and find out what level of margin of safety (minimum selling rate of company not to suffer losses) in year 2015-2017. The data used comes from literature study, observation and interview on the object of research. This data processing uses the help of Microsoft Excel 2016 program to perform the separation of semivariable costs into fixed costs and variable costs. Besed on the calculation of cost volume profit analysis (CVP), showed that Hotel Sahid Kawanua Manado has done the evaluation of the achievement of earnings well seen from the level of profit generated and the level of margin of safety is increasinng from year to year.Keywords : Cost Accounting, Cost Volume Profit Analysis (CVP), Earnings Achievement
ANALISIS PENCATATAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI PADA PT. WENANG PERMAI SENTOSA Armelia Pania, Armelia; Pangemanan, Sifrid s; Afandy, Dhullo
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 3 (2014): Jurnal EMBA, HAL 236 - 360
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.166 KB) | DOI: 10.35794/emba.2.3.2014.5500

Abstract

Pajak Pertambahan Nilai (PPN) adalah pajak yang dikenakan atas setiap pertambahan nilai dari barang atau jasa dalam peredarannya dari produsen ke konsumen. Mekanisme pemungutan, penyetoran, dan pelaporan PPN suatu perusahaan ada pada pihak pedagang atau produsen yang disebut Pengusaha Kena Pajak (PKP). PT Wenang Permai Sentosa adalah anak dari perusahaan AKR Land Development yang bisnis utamanya bergerak dalam bidang property dimana dalam proses pencatatan maupun pelaporan PPN harus sesuai dengan prinsip serta aturan yang berlaku.Tujuan penelitian ini, yaitu untuk menganalisis ketaatan terhadap proses pencatatan dan pelaporan PPN pada PT Wenang Permai Sentosa. Metode analisis yang digunakan adalah analisa deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa, untuk perhitungan pajak masukan dari pembelian barang kena pajak dan pajak keluaran dari penjualan/penyerahan barang kena pajak selama tahun 2010–2012 mengalami angka perhitungan PPN Lebih Bayar itu di sebabkan karena VAT In lebih besar dari VAT Out. Disarankan agar sistem administrasi perpajakan secara historis terus mengalami perubahan oleh karenanya perusahaan sebaiknya terus melakukan update atas regulasi perpajakan. Kata kunci: pencatatan, pelaporan, pajak pertambahan nilai
Co-Authors ., Wahyuningsih Alfons, Winesthy Anasthazia Handaputri Armelia Armelia Pania Bunga, Aristion Hendrik Manossoh, Hendrik Herman Karamoy Lestari, Indah Diah Lintje Kalangi Rumondor, Nosevira H. K. Sifrid s Pangemanan Treesje Runtu Ventje Ilat