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Journal : Formosa Journal of Applied Sciences (FJAS)

Analysis of Fixed Asset Borrowing Management at UPTD RSJ Prof. Dr. V. L. Ratumbuysang Manuputty, Semuel Isack Yoseph; Kalangi, Lintje; Datu, Christian
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.v3i11.12412

Abstract

Management of regional property plays a significant role in assisting the government to optimize the performance and procedures related to regional property management. This research was conducted to analyze whether the borrowing and utilization of fixed assets at UPTD RSJ Prof. Dr. V. L. Ratumbuysang adhere to the regulations stipulated in Minister of Home Affairs Regulation Number 19 of 2016. Utilizing a qualitative approach with a descriptive case study analysis method, this research delves into the procedures implemented for borrowing and utilizing fixed assets. The findings reveal that the execution of these procedures has not fully aligned with the regulations. Notably, the asset manager did not prepare a Handover Minutes (Berita Acara Serah Terima or BAST) during the loan utilization process.
Analysis of Income Tax Tariff Free Policy in Improving Compliance of MSME WPOPs in Manado City Poluakan, Angely Agnes; Kalangi, Lintje; Korompis, Claudia
Formosa Journal of Applied Sciences Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i1.13530

Abstract

This study aims to examine the implementation of the income tax rate exemption policy for individual taxpayers engaged in the MSME sector with gross income not exceeding Rp500,000,000, with the aim of increasing reporting compliance in the jurisdiction of KPP Pratama Manado. A qualitative approach is used in this research using descriptive qualitative methodology. The results of the study explain that the PPh tariff-free policy in PP No. 55 of 2022 socialized by KPP Pratama Manado really has an impact on the compliance ratio of annual tax return reporting for MSME WPOPs in Manado City. However, the impact has not been maximized enough, so that the growth of registered and reporting MSME WPOPs has not experienced a large change.
Analysis of the Role of Tax Consultants in Improving Taxpayer Compliance (Case Study at SHC Manado Tax Consultant Office) Rambalangi, Yetri Fransiska; Kalangi, Lintje; Weku, Priscillia
Formosa Journal of Applied Sciences Vol. 3 No. 10 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i10.11826

Abstract

The role of tax consultants is instrumental especially in improving taxpayer compliance, especially in the midst of increasingly complex tax regulations. Tax consultants can increase taxpayer awareness of the importance of voluntary tax compliance, which ultimately contributes to increasing state revenue and economic stability. This research aims to analyze the role of tax consultants in improving taxpayer compliance. The method of analysis used in this thesis research is a descriptive method whose purpose is that each data is collected and then analyzed and then a conclusion is drawn and the type of research used is a qualitative descriptive approach. The results showed that the role of tax consultants is very important in helping taxpayers fulfill their tax obligations. Tax consultants play several key roles in assisting taxpayers to improve taxpayer compliance.
Co-Authors ADA, YUSTINUS Ade Astalia Pratiwi Aghogho, Mia M. Agus T. Poputra Ajeng Citralarasati Mardjani Anggraini, Agittashela Anneke Wangkar Aras, Glorya Mirekel cicilia Arifin M.H, Radila Assa, Jeremiah Reinhart Berikang, Andreas Bill, Makarau Jonathan Bumulo, Regina Amalia CHRISTIAN, Theresia Claudia Korompis Claudia W.M. Korompis Corneles, Semuel Hendry Dalipang, Marre Ika Dalope, Chicilia Afrilin Chaya Damapolii, Erwin Darise, Rezky Febriendy Datu, Christian V. Dewi Ramdhani Sutrimo, Dewi Ramdhani DEWI, Ade Ayu Prita Dhullo Afandi Dhullo Afandy Dominggus, Ester Alfrida DOTULONG, Prisila M. ELEM, Sutri Eliska Gricy Lumempouw, Eliska Gricy Enga, Anastasia Graisa Engelina, Wilma Deodora Fachry Abda El Rahman Fajriansyah, Yudi Fanny Jitmau Fenny Fega Stela Sorongan, Fenny Fega Stela Fitria Ayu Lestari Niu Fredo Tumilantouw Gerung, Ireyne R. Gerungai, Natalia Gerungai, Natalia Y. T. Gerungai, Natalia Y. T. Gosal, Lorenza Gabriella Grace B. Nangoi Grace G Lewedalu, Grace G Grace Nangoi Gresly Yunius Rainal Mamelo, Gresly Yunius Rainal Handre W.F Wokas, Handre W.F Harbelubun, Astuty Veronika Laura Haryoko, Kukuh Heince R. N. Wokas Heince R.N. Wokas, Heince R.N. Heince Wokas Hendrik Gamaliel Hendrik Manossoh, Hendrik Herman Karamoy Hongkong, Hendra Yanto I Gede Suwetja Indra Franselski Sampel Irene Sutri Yanis, Irene Sutri Jantje J. Tinangon Jecklein, . Jenny Morasa Jessy D. L. Warongan, Jessy D. L. Jessy D.L Warongan, Jessy D.L Jevita Mercy Rengkung, Jevita Mercy Jullie J Sondakh Junus, Wigia A.L. Kaindeh, Gracia Dineliska Kakunsi, Indy Maria Kalangi, Conda Liesye Yolinita Dita Kaligis, Elivira Amelia Kansil, Tiara A. M. Kapojos, Peter Marshall Karo, Lusinda Natalya Debora KARWUR, JONES M. Kaunang, Joshua Bryan Kaunang, Meivi M. Kawenas, Riani Isye Kindangen, Wulan Korah, Theyza Korneles, Vera Watty Kosegeran, Anando Iphan Kowel, Viva A. A. Lahiang, Mercel Hendrik Laloan, Charly S. T. Lasupu, Erika Z. Latjandu, Imelda Latjandu, Lady Diana Lauma, Enda Baisida Letlora, Ray Marcel Lewa, Megawani Lidia Mawikere Lidya Mawingkere, Lidya Limonu, Abdul Aziz Linda Lambey, Linda Lintang, Kevin Londa, Sugaray Emmanuelle Lumingkewas, Gloria S. Maatuil, Andika Prianto Macpal, Marchela Kezia Mada, Sarifudin Maharani A. Onibala Mailuhu, Roland Makatengkeng, Gracelia Mananggel, Adolfine Mangarey, Reyfando Bilgery Manimpurung, Rivaldy Manopo, Betria S. R. Manuputty, Semuel Isack Yoseph Maruli Harry Siregar Medellu, Bellatryx Yulsrivita Meily Y. B. Kalalo, Meily Y. B. Meily Y.B Kalalo, Meily Y.B Melisa Mouren Kalangi, Melisa Mouren Mogi, Grace B. Mokoagouw, Monica MONGDONG, Jeremia Jonathan Julio Mose, Gabriela Nikita Nangoi, Grace B Natalia, Posumah Linda Nova Sumual Novi Budiarso Novi S. Budiarso, Novi S. Novi Swandari Budiarso Novia Cynthia Maradesa, Novia Cynthia Novita Melina Kumesan, Novita Melina Noviyanti Zaitun Kaaro Olana Christin Pasodung Olvi Madjid, Olvi Oroh, Alviano Andrew Oroh, Ayu Anita Ekaristi Parera, Meyline Trisuksi Pasuhuk, Fita Helena Pertiwi, Rini Pingkan Elni Wowor, Pingkan Elni Polii, Josephien Poluakan, Angely Agnes Poluan , Verrel Marcel Poputra, Desiree Natalia Radityo, Dody Rambalangi, Yetri Fransiska Robert Lambey rochxy, Rochxy Romario Rotty, Romario Rorimpandey, Gabriela G. Rorong, Elisabeth Nadia ROTTY, AMELIA TRIFENA Roulani, Giroth Jessica Rudy J. Pusung Rudy Pusung Rumamby, Wulanintan P. Rumondor, Nosevira H. K. Ruru, Novianti Salindeho, Anggelina Chrisdayanti Salindeho, Mariam Magdalena Selvina Sitorus Senduk, Lidia Setyawardana, Ridho Shendi Rorong Sherly Pinatik Sigarlaki, Januarius Yani Silamba, Regina Sheren Sintje Rondonuwu, Sintje Sonny Pangerapan, Sonny Sonu, Sri Sunarni Stanley Kho Walandouw Stanly Alexander Steven J. Tangkuman Steven Tangkuman Sumajow, Kezia Cicilia Sumual, Christian D. Supriyadi Subu, Supriyadi Suwintari, Ni Gusti Ayu Kade Syawie, Husen Achmad Taliwongso, Ega E. E. Tambarici, Anita Carolina Taminggu, Grace Noviyanti Tangdialla, Angga Rano Tangkowit, Reince Herry Tangkuman , Steven Josia Tarida Elisa Butarbutar Ternalemta, Ternalemta Toisuta, Elshinta Treesje Runtu Triyono, Nofriyanto Tumbel, Deisy M. Tutuhatunewa, Christine S. Undap, Imanuel Christian Uno, Olyvia Olyvia Utiarahman, Isran Ventje Ilat Wagania, Stella Lanova Wajongkere, Jessica Walukow, Mewvi I. Wantah, Kezia Princesa Wara, Lidya Stefany Warongan, Jessy Watulingas, Patricia Weku, Priscillia Wibowo, Yohanes R.H Winston Pontoh Worang, Flowerentie Orelia Wulan D. Kindangen, Wulan D. Yuli Rawun, Yuli Zakaria, Nasrullah Zwingly Juliano Stefanus Pangkey, Zwingly Juliano Stefanus