Article Per Year (5 Year)
p-Index From 2021 - 2026
6.261
P-Index
This Author published in this journals
All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL BERKALA ILMIAH EFISIENSI ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal Formosa Journal of Applied Sciences (FJAS) International Journal of Tourism and Hospitality in Asia Pasific International Journal of Accounting & Finance in Asia Pasific Journal of Governance, Taxation, and Auditing The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi
Lintje Kalangi
Universitas Sam Ratulangi Manado
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

Published : 156 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 156 Documents
Search

 12   13   14   15   16 
Penerapan Prinsip-Prinsip Good Corporate Governance Di Hotel Sintesa Peninsula Kota Manado Aras, Glorya Mirekel cicilia; Kalangi, Lintje; Pinatik, Sherly
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

Penerapan prinsip-prinsip good corporate governance merupakan sistem tata kelola yang wajib dalam menjalankan operasional. Dengan memiliki sistem tata kelola yang baik hotel mampu mencapai keuntungan. Tujuan dari penelitian ini adalah menganalisis dan mengetahui penerapan prinsip-prinsip good corporate governance pada Hotel Sintesa Peninsula Kota Manado apakah sudah diterapkan dengan efektif untuk peningkatan kinerja hotel. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan cara wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa prinsip-prinsip good corporate governance mampu meningkatkan kinerja di Hotel Sintesa Peninsula Kota Manado. Penerapan prinsip transparansi lebih ditingkatkan dengan membuat webpage pada hotel sehingga mampu meningkatkan kinerja operasional dan kinerja keuangan dalam meningkatkan okupansi hunian kamar. Hal ini dapat meningkatkan pendapatan dan berpengaruh pada kinerja keuangan. Sedangkan dalam prinsip akuntabilitas dengan disusunnya struktur organisasi serta tugas dan tanggung jawab setiap bagian, sehingga prinsip fairness sudah tergolong maksimal. Dan prinsip responsibilitas diwujudkan dengan mentaati Peraturan Menteri Pariwisata dan Ekonomi Kreatif Republik Indonesia No 6 tahun 2014 Tentang Standar Usaha Hotel. Dan prinsip indepedensi diwujudkannya dengan tidak ada pihak lain yang mencapuri sehingga hotel mampu meningkatkan produktivitasnya.
EVALUASI PENGELOLAAN DANA DESA DI DESA MAHUNENI KECAMATAN SIAU BARAT SEALATAN KABUPATEN KEPULAUAN SIAU TAGULANDANG BIARO Mananggel, Adolfine; Kalangi, Lintje; Kapojos, Peter Marshall
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

Dana Desa adalah dana yang bersumber dari Anggaran Pendapatan dan Belanja Negara yang diperuntukkan bagi desa yang ditransfer melalui Anggaran Pendapatan dan Belanja Daerah Kabupaten / kota dan digunakan untuk membiayai penyelenggaraan pemerintahan, pelaksanaan pembangunan, pembinaan kemasyarakatan, dan pemberdayaan masyarakat.  Penelitian ini bertujuan untuk mengetahui pengelolaan dana desa di Desa Mahuneni Kecamatan Siau Barat Selatan Kabupaten Kepulauan Siau Tagulandang Biaro. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif dengan pendekatan deskriptif dan Kantor Desa Mahuneni sebagai objek penelitian. Hasil penelitian menunjukkan bahwa Pengelolaan dana desa di Desa Mahuneni tahun 2020 sudah berjalan dengan baik dan pengelolaan keuangan sudah sesuai dengan PERMENDAGRI No 113 tahun 2014.
Evalution of Individual Tax Receipts During The Covid-19 Pandemic at the Manado Pratama Tax Service Office PERTIWI, Rini; KALANGI, Lintje; SUWETJA, I Gede
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i2.451

Abstract

Tax revenue is the main source to increase state revenue. Therefore, to increase tax revenue, one of the efforts made by the government is that taxpayers are entrusted with calculating, depositing and reporting their payable taxes. Impact on sources of funds and spending. This happened due to the impact of the COVID-19 pandemic. The various new policies that have been established by the government to combat the ongoing COVID-19 pandemic are of course closely related to revenue from the tax sector and state spending to fund COVID-19 prevention. This study aims to determine individual tax revenue during the COVID-19 pandemic at Manado Pratama Tax Service Office. The method used in this research is a descriptive qualitative research method. Sources of data used are primary data and secondary data. The results of the study show that individual tax revenues have decreased significantly in 2020 during the COVID-19 pandemic compared to the years before the COVID-19 pandemic.
Effect of Self Assessment System and Tax Collection on Value Added Tax Revenue (Case Study of Manado Primary Tax Service Office from 2019-2021) CHRISTIAN, Theresia; KALANGI, Lintje; WANGKAR, Anneke
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i2.477

Abstract

Value Added Tax (VAT) is tax that imposed on every transaction of goods and services within the customs area. Self Assessment System of The tax collection system is applied to the central tax, namely Value Added Tax, the execution of this system is still not optimal that causing tax arrears. To solve this issue, the tax authorities collect taxes. The aim of this study is to determine and examine the effect of the Self Assessment System and Tax Collection on Value Added Tax Revenue at Manado Primary Tax Service Office. The population in this study is all time series data of VAT corporate tax payers at Manado Primary Tax Service Office. The sample in this study was 36 time series data units for 3 years (2019-2021). The sampling technique was carried out by purposive sampling and the data of this study used secondary data. Data analysis used multiple linear regression. The test results of this study indicate that the Self Assessment System has an effect on Value Added Tax Revenue, Tax Collection has an effect on Value Added Tax Revenue and Self Assessment System and Tax Collection simultaneously has an effect on Value Added Tax Revenue corporate tax payers at Manado Primary Tax Service Office in 2019 to 2021
The Influence Of The Level Of Taxpayer Compliance On Motor Vehicle Tax Revenue In The Regional Revenue Agency Of North Sulawesi Province Year 2019-2021 DEWI, Ade Ayu Prita; KALANGI, Lintje; WALANDOUW, Stanley Kho
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i2.480

Abstract

Taxes are mandatory contributions to the state owed by individuals or entities that are coercive in nature and can be enforced by law, by not receiving direct compensation and being used for the needs of the state for the greatest prosperity of the people. This study aims to determine the effect of the level of taxpayer compliance on motor vehicle tax revenue at the Regional Revenue Agency of North Sulawesi Province. Dengan tujuan untuk mengetahui pengaruh signifikan tingkat kepatuhan wajib pajak terhadap penerimaan pajak kendaraan bermotor. Jenis data penelitian yang digunakan penelitian ini menggunakan pendekatan kuantitatif. Penelitian ini menggunakan metode asosiatif yaitu penelitian yang mencari pengaruh antar variabel independen (X) terhadap variabel dependen (Y). This study aims to examine and explain the effect of the level of taxpayer compliance on motor vehicle tax revenue. The population in this study is the level of taxpayer compliance and data on the realization of motorized vehicle tax revenue from 15 Samsat in North Sulawesi Province for the 2019-2021 period. The sample is part of the number and characteristics possessed by the population. This study uses a saturated sample where all populations are used as samples. The data analysis technique used in this study is simple linear regression. The results of this study are that the variable Taxpayer Compliance Level has a significant effect on Motor Vehicle Tax Receipts at the Regional Revenue Agency of North Sulawesi province.
Analysis of the Level of Compliance of Corporate Taxpayers in Reporting PPN Period SPT Using E-Invoice 3.0 on Tax Revenue Performance at KPP Pratama Manado ELEM, Sutri; KALANGI, Lintje; KOROMPIS, Claudia W.M.
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i1.674

Abstract

Taxpayer compliance plays an important role in tax revenue. The more taxpayers are obedient in paying taxes, the greater the tax revenue received. The development of information systems and technology in the taxation sector continues to be carried out by the government to ensure compliance and accountability in tax collection. One of them is a change in the tax administration system or what is commonly called tax system modernization. In order to improve the ease of service to PKP, the Directorate General of Taxes released the latest e-invoice application, namely e-invoice 3.0. The e-faktur 3.0 application has a variety of the latest automation features which certainly make it easier for PKP to submit Periodic VAT Returns in only one application, namely e-faktur 3.0. This study aims to determine the level of compliance of corporate taxpayers in reporting Periodic VAT Returns using e-invoice 3.0 on the performance of tax revenue at KPP Pratama Manado. The method used in this research is a qualitative research method with a descriptive approach, the data source used is primary data. The results showed that the level of compliance of corporate taxpayers in reporting Periodic VAT returns using e-invoice 3.0 on the performance of tax revenue at KPP Pratama Manado with a percentage of effective and very effective revenue realization because it can be seen from the realization of tax revenue that has increased from period to period and from year to year.
Evaluation of the Presentation of Operational Report in the Financial Sector Work Unit at the South Minahasa Resort Police DOTULONG, Prisila M.; KALANGI, Lintje; KAPOJOS, Peter M.
Journal of Governance, Taxation and Auditing Vol. 2 No. 3 (2024): Journal of Governance, Taxation and Auditing (January - March 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i3.952

Abstract

The operational report is a report that presents information on all financial operational activities reporting equity which is reflected in operating report income, operating surplus/deficit expenses of a reporting entity whose presentation is compared to the previous period so that the preparation of operational reports, reports of changes in equity, and balance sheets have a clear relationship can be accounted for. In practice, the presentation of operational presentation reports always refers to applicable regulations and uses applications that have been prepared and proven by documents and even accountability reports. This study aims to examine the presentation of operational reports on the Financial Sector Work Unit at the South Minahasa Polres. The results of the study show that The results study show that the presentation of operational reports in the Finance Sector Work Unit at the South Minahasa Polres has been carried out/implemented properly and is in accordance with applicable regulations, namely PMK RI Number 22/PMK.05/2022, this can be seen from the results of a comparison of the presentation of operational reports carried out by the Financial Sector Work Unit at the South Minahasa Polres based on Permendagri No.77 of 2020 is appropriate and well implemented.
Service Quality of Government Institution and Its Influence on Public Satisfaction (Study in Regency/City Government of North Sulawesi) Gamaliel, Hendrik; Kalangi, Lintje; Warongan, Jessy
International Journal of Tourism and Hospitality in Asia Pasific Vol 5, No 1 (2022): February 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.353 KB) | DOI: 10.32535/ijthap.v5i1.1397

Abstract

This study aims to empirically examine the influences of the service quality of government institutions on public satisfaction and the degree of influences of service quality among regencies/cities in the North Sulawesi Province. This study focuses on the performance measurement of One-Stop Integrated Service and Investment Service. Respondents of this research are a community in four regencies/cities in the province of North Sulawesi that is Manado City, Bitung City, Bolaang Mongondow Regency, and Kotamobagu City. The respondents are those who have experienced the services provided by One-Stop Integrated Service and Investment Service institutions in those regencies/cities. This study uses a survey method that distributes questionnaires to each region. The data analysis method uses multiple linear regression analyses. The results show that of the 6 (six) hypotheses, 5 (five) hypotheses were supported and 1 (one) hypothesis was not supported. Supported hypotheses are 1, 2, 3, 4, and 5 hypotheses. Meanwhile, the 6 hypotheses are not supported.
ANALISIS PENERIMAAN PAJAK BAHAN BAKAR KENDARAAN BERMOTOR SEBELUM DAN SETELAH KENAIKAN HARGA BBM PADA TAHUN 2022 TERHADAP KONTRIBUSI PENDAPATAN PAJAK DAERAH DI SULAWESI UTARA Macpal, Marchela Kezia; Kalangi, Lintje; Weku, Priscillia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 4 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i4.53209

Abstract

Regional taxes are one source of revenue that funds existing development, one type of regional tax is motor vehicle fuel tax. This type of research is qualitative with descriptive methods. This research aims to (1) determine motor vehicle fuel tax revenues before and after the fuel price increase in 2022 in North Sulawesi (2) determine the contribution of motor vehicle fuel tax revenues before and after the fuel price increase in 2022 to regional tax revenues in North Sulawesi (3) understand efforts to increase motor vehicle fuel tax revenue in North Sulawesi. The data source is primary data, namely obtained directly from interviews. The research results show that motor vehicle fuel tax revenue after the increase in fuel prices in 2022 has increased by 11.28% to IDR 306,523,276,556 compared to the previous year 2021 of IDR 267,523,614,569, the contribution of motor vehicle fuel tax to regional taxes is also also increased after the increase in fuel prices in 2022, motor vehicle fuel tax contributed 25.24% for 2022 with medium criteria, compared to before the increase in fuel prices of 24.86% with medium criteria, the contribution in 2022 was greater than Compared with previous years, efforts to increase the contribution of motor vehicle fuel tax to regional tax revenues include increasing supervision, as well as monitoring and evaluating mandatory fuel collectors or providers.
Analisis perkembangan penerimaan pajak daerah pada Badan Pendapatan Daerah Kota Manado Wagania, Stella Lanova; Kalangi, Lintje; Walandouw, Stanley Kho
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.141

Abstract

This study aims to analyze the contribution of regional taxes to regional tax revenues at the Manado City Regional Revenue Agency in 2017-2023 and the development of its contribution during 2024-2030. This study also analyzes the factors that influence regional tax revenues at the Manado City Regional Revenue Agency in 2017-2023 and the government's efforts to maximize regional tax revenues. The data analysis method used is qualitative approach especially case study. The results show that the contribution of the realization of regional taxes of Manado City over 2017-2023 is at the lowest criteria, very poor and the highest criteria is moderate. Restaurant Tax and Street Lighting Tax contribute better than other types of regional tax. The development of the realized contribution of regional tax types of Manado City for 2024-2030 period based on analysis of regional tax revenue data for 2017-2023 is varies, experiencing decreases and increases.
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 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 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