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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL BERKALA ILMIAH EFISIENSI ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Hasanuddin Economics and Business Review AFEBI Accounting Review Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal Formosa Journal of Applied Sciences (FJAS) Journal of Governance, Taxation, and Auditing Asian Journal of Applied Business and Management (AJABM) Indonesian Journal of Advanced Research (IJAR) Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
Inggriani Elim
Accounting Departement, Faculty Of Economy And Business, Sam Ratulangi University
Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Social Sciences

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ANALISIS TAX PLANNING UNTUK EFISIENSI PAJAK PENGHASILAN (PPh ) PASAL 21 PADA PT. TRINITY SUKSES Sumual, Laura; Elim, Inggriani; Pinatik, Sherly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 4 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.4.26296.2019

Abstract

Income tax is a tax collected on the tax object on his income. The purpose of the government that intends to maximize revenue from the tax sector is in fact contrary to the objectives of tax payers, where taxpayers try to streamline their tax burden so as to obtain greater profits in order to prosper their owners and continue the survival of their companies. Done by the company, one of which is by planning income tax especially Income Tax 21. The purpose of this study is to analyze the application of tax planning to corporate income tax, whether it is in accordance with the regulation of the Director General of Tax Number PER-31 /PJj / 2009 and Llaw no. 36 of 2008, and how the company utilizes tax regulations for planning taxes on corporate income tax. Objects that are subject to income tax are income from a person for work or business, agency or business form. This research is a descriptive study that compares and describes the state of an object of research in this case PT. Trinity sukses manado, by processing data and then comparing the results with the theory obtained. The results of this study are that the company has not carried out tax planning efficiently.
ANALISIS PERHITUNGAN DAN PENCATATAN PPH PASAL 23 DAN PELAPORAN PPH PASAL 25 PADA PT. BANK SULUT CABANG UTAMA Lumunon, Cisilia; Saerang, David Paul Elia; Elim, Inggriani
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 1 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.1.25189.2014

Abstract

Income tax article 23 ( article 23 ) , is withholding tax on income derived by a taxpayer in domestically and Permanent Establishment derived from the capital , organizing the delivery of services or activities other than those of Article 21 Income Tax withheld , paid , supplied , to be paid , or was due for payment by government agencies , subject to tax in domestically , organizers of the event , the permanent establishment , representatives of other foreign companies . While the Income Tax Article 25 is that income tax installment must be paid by the taxpayer for any month in the current tax year. This study aims to determine the amount of income tax Article 23 and Income Tax Article 25 are deposited and to know whether the calculation and recording of income tax under Article 23 and Article 25 of the Income Tax Reporting at PT. Bank Sulut Main Branch is in conformity with the Law on Income Tax. The object of research is taken at PT. Bank Sulut Main Branch. The method used is descriptive analysis method. From the results of this study concluded that the calculation and recording of article 23 and article 25 of Income Tax Reporting was in accordance with applicable regulations.
ANALISIS PERENCANAAN PAJAK PENGHASILAN PASAL 21 SEBAGAI UPAYA EFISIENSI PAJAK PENGHASILAN BADAN USAHA PADA PT. ASURANSI ASEI INDONESIA CABANG MANADO Manangkalangi, Adikodrati M.; Elim, Inggriani; Budiarso, Novi S.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 3 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.3.26013.2019

Abstract

Tax planning is one of the ways that taxpayers can use to make tax savings, without violating the constitution or the applicable taxation laws. Tax planning is used to anticipate tax evasion, so that the company can be consistent in payments, and also make corporate tax payments efficient. The research objective is to determine whether the application of tax planning methods used by PT. Asuransi Asei Indonesia Manado Branch in streamlining its tax payments, especially on income tax article 21. In this study the type of data used is qualitative data and quantitative data, while for the data source uses primary data, and the analytical method used is descriptive analysis method. Based on the results of the study, it was concluded that more efficient in paying taxes is to use the Gross-Up Method, rather than using the company's current tax planning method, the Net Method. Because the Gross-Up method, the company PT. Asuransi Asei Indonesia Manado Branch will provide tax benefits equal to article 21 income tax withheld from employee income, without the need for fiscal correction and for this case the allowance the company can provide through the Gross-Up Method is as much as Rp. 132,718,489.
PENERAPAN AKUNTANSI PENGAKUAN ASET TETAP PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KABUPATEN MINAHASA Aring, Aprico; Tinangon, Jantje J.; Elim, Inggriani
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.2.27854.2020

Abstract

Assets can still be used for mutual interests between the government and the general public and can be directly felt for their usefulness. Recognition of fixed assets is regulated in Republic Indonesian Government Regulation No. 71 of 2010 concerning Public Accounting Standards Statement which includes the accrual basis as applicable SAP. This study aims to determine the extent on application of accounting for the recognition of fixed assets. The method of analysis used in this study is a descriptive method in which the purpose of each data collected is analyzed and drawn a conclusion and the type of research conducted is descriptive qualitative. The results of the study found that the process of recognizing fixed assets at the Minahasa District Financial and Asset Management Agency is in accordance with applicable regulations.
ANALISA KINERJA KEUANGAN HOTEL PADA HOTEL SAHID KAWANUA MANADO Kakinsale, Efafras Juan; Karamoy, Herman; Elim, Inggriani
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 1 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.1.27825.2020

Abstract

This study aims to determine and analyze the hotel financial performance of 2017-2018 at the Sahid Kawanua Manado hotel by using Liquidity analysis (the company's ability to meet its short-term obligations), Solvency (the extent to which the company's ability to meet its long-term obligations), and Profitability analysis (looking at the ability the company generates profit) the effect of profitability, liquidity, and solvency on the soundness of the company, the soundness of the company is needed to determine whether the company's financial condition is healthy or not. This can be done by comparing the ratio of the previous year with the current ratio with analysis of liquidity ratios shows how much the company's ability to use its capital to generate profits in a certain period.
ANALISIS PENERIMAAN PAJAK HIBURAN DI KOTA MANADO Abast, Sikfrit Herold Marines; Tinangon, Jantje; Elim, Inggriani
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 1 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.1.25213.2014

Abstract

Entertainment tax one source revenue sources used to finance the implementation of the wheels of government and the development of an area, so the area is able to implement regional autonomy mandated by the Act. The method used in this research is descriptive qualitative analysis method. The technique used in this study is to collect data information, the general picture, the problems on the Entertainment Tax Revenue Office of Manado City used to analyze and process data of the Entertainment Tax. The results of this study concluded contributions Entertainment Tax to the original local Opinions Manado is very less, so does the tax revenue growth despite Leisure Entertainment Tax increased the revenue growth but the growth rate of the index is based on entertainment tax revenue is below the average so that a predicate is not successful, in terms of Entertainment Tax receipts trend using the least squares method is expected to increase significantly the revenue coming 10 years. In order for acceptance and growth of Entertainment Tax Manado obtain good predicate index. The author suggests Manado City Revenue Service tax -based information systems to build a data base and online tax payment systems to facilitate tax authorities overseeing subject Entertainment Tax in implementing their tax obligations.
PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI TERHADAP PENERIMAAN PAJAK PADA KPP BITUNG Tuwaidan, Regina Laurensana; Sondakh, Jullie J.; Elim, Inggriani
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 3 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.3.25108.2013

Abstract

State Revenue sources used to funance goverment ecpenditure and development one of which is taxes. Tax revenues indirectly aimed at improving the welfare and prosperity of the community. Thus study aimed to determine the influence of level of private taxpayer to the receipt of income tax article . The duty of Manado Primary Tax Office is to perform the basic tasks of Directorate General Of Taxation in Country?s revenue. This study uses is the analytical method used is simple linier regression statical analysis and also use the secondary data is the tax letter of incoming payment on time and the amount of income tax article payer which is registered in Bitung Primary Tax Office from january 2009 until july 2012. The research results reveals that the level of complience of private taxpayer amount has no significant effect to the receipt of income tax article . This is because they lack the awareness of the public in the Bitung city the importance of paying on time and the tax letter of incoming payment on time there are reports of naught calculation tax.
ANALISIS PENGENDALIAN INTERNAL ATAS PERSEDIAAN PADA PERUM BULOG DIVRE SULUT Biga, Julian; Ilat, Ventje; Elim, Inggriani
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 4 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.4.25137.2013

Abstract

Supply constitutes a firm Current Assets, that its amount is material and constituting one of essential factor in corporate activity supporter. That is why it has to be done by a good internal control tosecure supplies of acts of fraud,deviation and demage. At one point, the purpose of this research is to know what is the internal control that did by Perum Bulog Divre Sulut in order to get a clear picture about the internal control of rice supply that is applied was effective or not. The method that is utilized in this research is qualitative descriptive method, this method will figure the internal control of supply in Perum Bulog Divre Divre Sulut. From the results of this research is concluded that the rice supply internal control by Perum Bulog Divre Sulut was effective, where there is a separation between functions that is concerning the rice input and output. The monitoring of rice supply is also been done everyday. But, the Perum Bulog Divre Sulut still need to fix their weaknesses in its physical protection with assembling CCTV camera at the storehouse to create an effective internal supply observation.
ANALISIS PERLAKUAN AKUNTANSI PAJAK PERTAMBAHAN NILAI (PPN) PADA CV. MULTI DI KOTA MANADO Tangkere, Marcho Rivelino; Elim, Inggriani; Walandouw, Stanley Kho
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 1 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.1.25236.2014

Abstract

Lease represent one of the very potential acceptance and dominant enough because owning function of budgetair and arrange. Taxation which in it there are element of Value Added Tax (PPN) represent also the part of fiscal policy of government because one of the Iease type imposed by government is Value added tax (PPN). As for intention of this research is to know treatment of Value added tax accountancy conducted by CV. Multi. Pursuant to result of research, hence Applying of Value added tax cv. Multi have according to Law No. 42 year 2009. Treatment of Value added tax accountancy by cv. Multi as entrepreneur hit Iease have as according to Law No. 42 Year 2009 that is equal to 10% for the delivery of home affairs.
IPTEKS PENGENDALIAN INTERN DALAM PROSEDUR PENCAIRAN KREDIT KONSUMTIF PADA PT. BANK SULUTGO CABANG UTAMA Maria, Brigita; Chandra, Vionalisa; Muliad, Halim Ellena; Elim, Inggriani
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 4, No 1 (2020): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.4.1.2020.28221

Abstract

In conducting credit distribution to the public, there are several procedures that must be carried out before credit can be disbursed. Lending also needs to pay attention to internal controls within the company. The purpose of this study is to evaluate whether internal control in credit disbursement procedures is in accordance with the theory of control according to COSO. This research method is a qualitative method. Data collection techniques are interviews and documentation. The results of this study indicate that the company has not fully implemented internal controls based on COSO, particularly environmental control and monitoring.
Co-Authors Abast, Sikfrit Herold Marines Abuno, Malindah Adhi, Ryan . Adi, R. Haryo Wiratama Adi, R. Haryo Wiratama Aditya, I Made Rio Adri Sallo Alexander, Jimmy Alfryo Toar Lumintang Amin, Nabilah Nur Risfananda Angelika Parengkuan Anneke Wangkar Anton, Mandang Gabriel Aprilia Makisurat Aring, Aprico Baharta, Zulkarnain Bala, Gladys Mita Marthina Betah, Jimswik Biga, Julian Brilliant Joy Leonardo Kalangie, Brilliant Joy Leonardo Brinca, Febriane Buchari, Demmi P.R.D Chandra, Vionalisa Christine Lidya Manongga Cicilia Tinangon, Cicilia Constantinopel Yuan Cakrawala Robot Cynthia Imelda Mose, Cynthia Imelda Daleno, Irna Prisye David P. E. Saerang David Paul Elia Saerang David Saerang, David Dendeng, Windy Firginia Desita Marlysa Wungkar, Desita Marlysa Dessy Ayuni M. Toduho Devita Wulandari Darea, Devita Wulandari Dhullo Afandi Dhullo Afandi Dunggio, Jelly Anggraeni Elvi Syahria Maznawaty, Elvi Syahria Erwin Budiman Ester Glorria Estefanny Takalumang Eva Debby Nur, Eva Debby Fadila Huda, Fadila Fajriansyah, Yudi Feri Prayitno, Feri Frillia Yuliet Ihalauw Gerungai, Natalia Y.T. Gintoe, Selin Gita Dwichayani Salmon Gloria Theresia Waleleng Grace B. Nangoi Graciella Puasa Hansu, Randy V. Hardiyanti Bahruddin Harijanto Sabijono Harry Saputra Liando Haryanto, Agnes Ch. Heince R. N. Wokas Heince R.N Wokas Heince Wokas Helena Christina Menggalomo Herman Karamoy Herman, Giovani Hetharia, Juliet Marla I Gede Suwetja Ilat, Ventje . Indahsari Berlianie Awal Inria Rumopa, Inria Jantje J. Tinangon Jantje Tinangon Jeasika Amelia Tamboto, Jeasika Amelia Jenni Febriyanti Kapantouw, Jenni Febriyanti Jenny Morasa Julio Yesaya Tampi Jullie J Sondakh Kakinsale, Efafras Juan Kalalo , Meily Y. B. Kalalo, Meyli Y. B. Kalangi, Felicia Maria Kapojos, Peter Marshall Kenju, Blandina Sefrida Kilis, Stevandi K. Kindangen , Wulan D. Kolantung, Jurivel A.G. Kolinug, Lisa Christin Lahengking, Erlita Mentari Lamadi, Pricilia Virginia Lambidju, Nona Erlita Langi, Louis Crisitofel Latjandu, Lady Latjandu, Lady D. Latjandu, Lady Diana Lidia M Mawikere Lidia Mawikere Lidia Mawikere Lidya Priskila Koloay Loho, Briando Lumempow, Figy Lumunon, Cisilia Maharaja, Elvin Febrianto Majampoh, Christian Ferdinand Malasai, Firginia Mamusu, Rosalina F. Mamusung, Maryanti Kerol Manangkalangi, Adikodrati M. Manderos, Julycia Marchella Tiara Muhea, Marchella Tiara Marentek, Jessica Fergie Maria, Anzeli Maria, Brigita Marsion Immanuel Kant Simangunsong, Marsion Immanuel Kant Marvelonita Esther Aras Masaling, Jesycha Mega Ersita, Mega Megha Cicilia Rawung, Megha Cicilia Meily Kalalo Meily Y.B Kalalo, Meily Y.B Meily Y.B. Kalalo, Meily Y.B. Menajang, Mewa J. O. Merlyn Anglia Mangerongkonda Mewo, Angelia Militia Christi Singkoh Muh. Ervan R. Tarigan, Muh. Ervan R. Muhaling, Enolia N Muliad, Halim Ellena MURNIYATI Musdalifah Musdalifah Nadya Pretti Kalalo Ngion, Olivia Megawati Noe, Nurjana Novi Budiarso Novi S Budiarso Novi S. Budiarso, Novi S. Novianty Trisye Sabaru, Novianty Trisye Nukak, Ignasia Tesalonika Oktavianti, Winni Nuraini Oldison Santosa Pakambi, Siska Cantika Pandey, Cristian M Pandi, Johanes Mishart Pangalila, Chelsea Pangandaheng, Vinry Y Pangemanan, Hendrik Ricart Pangerapan, Gianluigi Pangkey, Jacklyn N. D. Paramitha Sandy Mokodompit Pendong, Angela Anggli Piay, Yeremia Stevanus Elim Pinatik, Sherly . Pingkan Claudia Juliana Pongantung Pitoy, Elsa Samaria Polii, Juanda Jeniver Polii, Juvebri Clara Polopadang, Stefian Pontonuwu, Teza Christy Priscilia Weku Priscilia Weku Priska Debora Dumais, Priska Debora Priska Sigarlaki Pua, Ailling I. Puapadang, Yohana Regin Seyni Putong, Valensia Nola Rambitan, Rivo Reynard Rampengan, Rachel Romilda Rembet, Ariel Renald Runtuwarow, Renald Repi, Imiko Elissa Resky Donald Runtu, Resky Donald Restya Cykly Ngelo Reynaldy. M. Rumengan Ricky Alfiando Wowor Ricky Billy Panga Rifurariani, Welyoyo Rissard Koyongian, Rissard Robert Lambey Rompas, Ryfan Racel Rondonuwu, Chris Waraney Rondonuwu, Maxmilian Kevin Rudy J Pusung Rudy J. Pusung Rudy Pusung RUMANDJO, YELSTI WELNIATI Rumbaru, Sahril Rundengan, Priscilia Joanna Runtuwene, Astrid Ryan C.C Languju Sampouw, Rendy Samsudin, Cintia Sangka, Sallyritna Sardjono, Olivia Sejanto, Triastuty Wulanjune Setiono, Angelina Sherly Pinatik Sifrid S. Pangemanan Simangunsong, Natalina Tiur Angel Sinaga, Feren L. Singon, Englina Elizabeth Sinjal, Ave Ceriti Sintje Rondonuwu Sintje Rondonuwu, Sintje Sitti Maryam Mohamad Sonny Pangerapan, Sonny Stanley Kho Walandouw Steven J Tangkuman Steven J. Tangkuman Stevy Sigar Sumampouw, Fino Indra Sumual, Laura Syalomita Sela, Syalomita Syermi Mintalangi Syermi S. E. Mintalangi Syermi S.E. Mintalangi Syurtika Mira Lomboan Tamin, Zefanya Evangeline Tampi, Grace Gloria Tampi, Mercy Christiani Tangkere, Marcho Rivelino Taogan, Gloria Taroreh, Eric Joseph Tinangon, Jantje . Tinangon, Jantje J Tontoli, Sitti Amanah Treesje Runtu Treesje Runtu Tuhuteru, Gloria Tukunan, Stela Viviana Tulangow, Erill Armando Tumade, Meysi Tumanduk, Leonardo R. Tumbelaka, Herlen Indrakartika Angela Tumipa, Nindi Juleydi Tuwaidan, Regina Laurensana Usman, Iin Febrianti Ventje Ilat Vera Gonting Veronika Mamuka Vichri Vicky Vicky Rompas Victorina Z. Tirayoh Walandouw, Stanly Kho Wangkar, Aneke WATULINGAS, Monica Waworundeng, Veronica Weku, Priscillia Wenur, Cindy Y. Westwind Welson, Westwind Winnie Fratiwy Malonta Wokas, Heince Rudy Nicky Wowor, Cindy Helena Wowor, Stephanie Selina Sheren Wulan D. Kindangen, Wulan D. Wulan Kindangen