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All Journal JURNAL LPPM BIDANG EKOSOSBUDKUM Formosa Journal of Applied Sciences (FJAS) Journal of Governance, Taxation, and Auditing Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
Tangkuman, Steven Josia
Unknown Affiliation
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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Efektivitas Dan Kontribusi Penerimaan Pajak Hotel Terhadap Pendapatan Asli Daerah Kota Bitung Raco, Klemens Aldo; Runtu, Treesje; Tangkuman, Steven Josia
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol 5, No 1 (2021): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The hotel tax is one part of the local tax which is Bitung City’s Original Local Resource. The purpose of this study is to see how the effectiveness of hotel taxes in Bitung City and how the contribution of hotel tax revenues to Bitung City's Local Revenue. Object for this research is Badan Pendapatan Daerah Kota Bitung. In this research using descriptive qualitative methods, which is collecting, processing and describing data. Research data obtained from literature study and conducted interviews and documentation relevant parties.The results of this research indicate that the effectiveness ofthe hotel tax has reached a very effective level in 2018 and 2019, but is less effective in 2020 and also the hotel taxcontribution is decreasing every year. Bitung Government is expected to socialize about the importance of paying taxes.
Sinyal kinerja keuangan sebelum dan sesudah pencabutan status darurat pandemi COVID-19 Dwiki Rama Sbastian; Pontoh, Winston; Tangkuman, Steven Josia
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.173

Abstract

Financial performance is a measure that definitively assesses how healthy and efficient a company is in managing its resources. This research will determine whether there are differences and correlations in earnings quality, profitability, and leverage, which indicator of financial performance, before and after the revocation of the COVID-19 pandemic emergency status in 2023 for companies with large market capitalizations on the Indonesia Stock Exchange. This thesis employs a quantitative analytical method with a comparative-associative approach to identify differences and relationships. This study employs two analytical tools: the Mann-Whitney Test and Spearman's correlation test. The results clearly show that there are no significant differences or correlations in earnings quality, return on assets, or debt to assets ratio before and after the revocation of the emergency status. However, there is a significant negative correlation between the debt to assets ratio and return on assets before and after the revocation of the 2023 emergency status.
Calculation, Deposit, and Reporting of Value Added Tax (VAT) Based on E-Invoice at CV Karunia Sejati Madao, Henny Pandin; Walandouw, Stanley Kho; Tangkuman, Steven Josia
Formosa Journal of Applied Sciences Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i11.11934

Abstract

Tax is the largest source of income for the state which is used to advance the country's economy. Every country must have income from taxes. In the 2024 Indonesian State Budget, the target for tax revenue in Indonesia is IDR 2,307.8 trillion from state revenue or IDR 2,781.3 trillion, which is around 80% of state revenue. This study aims to calculate, deposit, and report VAT based on E-Invoice at CV Karunia Sejati. This study uses qualitative research with a descriptive method with a qualitative approach. The study shows that the results of the calculation of Value Added Tax (VAT) belonging to CV Karunia Sejati based on Law No. 7 of 2021 only occur when issuing output tax invoices, while the Company does not receive input tax invoices; The deposit and reporting process in 2023 was delayed which resulted in the Company paying administrative sanctions in accordance with the provisions of the law
Penerapan cost volume profit sebagai dasar perencanaan penjualan untuk laba yang diharapkan PT. Sumber Trijaya Lestari Cabang Tomohon Rellam, Dian Natalia Erwinda; Mawikere, Lidia M.; Tangkuman, Steven Josia
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.283

Abstract

CVP is a tool that can help companies in decision making so that companies can find out to what extent the company achieves its profit or benefit in determining sales volume. This study aims to determine profit and sales planning using CVP at PT. Sumber Trijaya Lestari Tomohon Branch. The type of research used is qualitative with a descriptive qualitative approach. The type of data used is primary and secondary data with data collection, namely interviews and documentation. The results of the study showed that during the company's sales in one period, the company experienced fluctuations at the beginning of the period, while in the following month the company obtained an increase in sales volume so that from the calculations obtained, the company can be at the break-even point and the safe limit level of sales.
Evaluasi perhitungan dan pelaporan Pajak Pertambahan Nilai pada agen LPG 3 kg PT Chas Gas Adhikarya di Manado Buabangga, Purigintalita; Sabijono, Harijanto; Tangkuman, Steven Josia
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.300

Abstract

The imposition of Value Added Tax (VAT) on 3 kg LPG agents applies to the revenue generated from the sale of 3 kg LPG gas cylinders. This revenue is calculated based on the rates and procedures outlined in Minister of Finance Regulation No. 62 of 2022 concerning VAT on the delivery of certain liquefied petroleum gas (LPG). This study aims to analyze and evaluate the calculation and reporting of VAT by the 3 kg LPG agent, PT Chas Gas Adhikarya, in Manado. The research employs a descriptive method with a qualitative approach. The findings indicate that PT Chas Gas Adhikarya has calculated VAT in accordance with the applicable regulations. However, the company still experiences delays in VAT payment and reporting.
The Effect of Tax Incentives, Tax Rates and Tax Services on Msmes Taxpayer Compliance in the Midst of the Covid-19 Pandemic in Manado City SENGKEY, Ribka Alfina Aprilia; RUNTU, Treesje; TANGKUMAN, Steven Josia
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.525

Abstract

The COVID-19 pandemic has struck around the globe, including Indonesia. The COVID-19 pandemic has had a major impact on economic stability and reduced community productivity, especially for Micro, Small and Medium Enterprises (MSMEs). So that the Government of the Republic of Indonesia through the Ministry of Finance provides tax incentive in an effort to encourage the National Economic Recovery program in the midst of the COVID-19 pandemic. The final Income Tax incentive is a facility for MSMEs taxpayers Borne by the Government. This study aims to determine the effect of tax incentives, tax rates and tax services on MSMEs taxpayer compliance in the midst of the COVID-19 pandemic in Manado City. The research method used in this study is to use quantitative research methods. Sampling technique used in this study is to use purposive sampling and calculated by slovin formula that produces a sample of 100 respondents. Data collection techniques used in this study is using questionnaires. Data analysis techniques used in this study are data quality test, classical assumption test, multiple linear regression analysis and hypothesis test using IBM SPSS Statistics version 25.0 for Windows software. The results of this study indicate that (1) tax incentives do not affect the compliance of MSMEs taxpayers (2) tax rates do not affect the compliance of MSMEs taxpayers, (3) tax services affect the compliance of MSMEs taxpayers, and (4) tax incentives, tax rates and tax services affect the compliance of MSMEs taxpayers.
Faktor-faktor yang mempengaruhi audit delay pada perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia Rerungan, Michella Beauty Irfania; Karamoy, Herman; Tangkuman, Steven Josia
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.421

Abstract

Indonesian State-Owned Enterprises (SOEs) are required to maintain a high level of transparency and accountability, particularly in the timeliness of audited financial reporting. However, audit delay remains a persistent issue among SOEs listed on the Indonesia Stock Exchange (IDX). This study examines the effects of independent commissioners, board size, operational complexity, debt ratio, and audit opinion on audit delay. Using a quantitative approach, this study analyses 65 firm-year observations from 13 SOEs over the period 2020–2024, employing multiple linear regression analysis. The results indicate that board size has a significant negative effect on audit delay, while operational complexity and debt ratio have significant positive effects. In contrast, independent commissioners and audit opinion do not significantly affect audit delay. These findings suggest that internal managerial capacity and organizational complexity play a more critical role than formal governance structures in determining audit timeliness. This study contributes to the audit timeliness literature by providing empirical evidence from state-owned enterprises in an emerging market context.
Co-Authors Buabangga, Purigintalita Dwiki Rama Sbastian Harijanto Sabijono Herman Karamoy Lidia Mawikere Madao, Henny Pandin Raco, Klemens Aldo Rellam, Dian Natalia Erwinda Rerungan, Michella Beauty Irfania SENGKEY, Ribka Alfina Aprilia Stanley Kho Walandouw Treesje Runtu Winston Pontoh