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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

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Analisis penerapan Peraturan Pemerintah Nomor 55 dalam upaya meningkatkan kepatuhan wajib pajak UMKM di Kantor Pelayanan Pajak Pratama Bitung Dalope, Chicilia Afrilin Chaya; Kalangi, Lintje; Latjandu, Lady Diana
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.345

Abstract

Government Regulation (PP) No. 55 of 2022 aims to simplify taxation for Micro, Small, and Medium Enterprises (MSMEs) by providing incentives such as tax exemptions for businesses with an annual turnover of less than IDR 500 million, and by implementing a final income tax (PPh) rate of 0.5% for MSMEs with a turnover of up to IDR 4.8 billion. While this policy has led to an increase in MSME taxpayer registrations, the level of tax reporting compliance remains low due to limited understanding and inadequate socialization. This study analyzes the implementation of PP No. 55 of 2022 at the Bitung Primary Tax Office (KPP Pratama Bitung), with the objective of evaluating its effectiveness and identifying the challenges in enhancing MSME tax compliance. A qualitative descriptive approach was employed, using interviews and documentation as data collection methods. The findings indicate that the regulation has been socialized by the tax office and has positively influenced taxpayer compliance, particularly in terms of registration and reporting. However, challenges persist, especially with respect to timely submission of annual tax returns (SPT). To improve compliance, further efforts are required in the form of intensified socialization and the provision of targeted mentoring programs for MSMEs.
Pengaruh digital perpajakan dan self-assessment system terhadap perilaku tax avoidance pada usaha kecil menengah di Jalan Flamboyan Manado Kakunsi, Indy Maria; Kalangi, Lintje; Wangkar, Anneke
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.372

Abstract

This study examines the influence of digital taxation and the self-assessment system on tax avoidance behavior among Small and Medium Enterprises (SMEs) in Indonesia. The research is motivated by the persistent issue of low tax compliance in the SME sector despite the government’s implementation of tax digitalization and the self-assessment system. A quantitative approach was employed using a sample of 71 SME taxpayers operating on Flamboyan Street, Manado, North Sulawesi, selected through simple random sampling. Primary data were collected via an online questionnaire (Google Forms). The data were analyzed using multiple linear regression and t-tests, supported by classical assumption tests to ensure the validity of the regression model. The findings reveal that digital taxation has a significant negative effect on tax avoidance behavior, indicating that improved implementation of digital tax systems enhances transparency and oversight, thereby reducing opportunities for tax avoidance. Conversely, the self-assessment system has a significant positive effect on tax avoidance behavior, suggesting that greater autonomy in calculating, paying, and reporting tax obligations increases the likelihood of exploiting legal loopholes.The study concludes that while digital taxation effectively curbs tax avoidance among SME taxpayers, the self-assessment system must be accompanied by stronger oversight and enforcement mechanisms to prevent misuse. These results provide policy insights for strengthening tax compliance in Indonesia’s SME sector.
Analisis perhitungan dan pelaporan Pajak Penghasilan Pasal 21 di PT. Celebes Indonesia (Manado Quality Hotel) Poluan , Verrel Marcel; Kalangi, Lintje; Tangkuman , Steven Josia
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.94

Abstract

This study aims to determine how the calculation and reporting of tax article 21 on employees of PT Celebes Indonesia based on Law No. 7 Year 2021. This study uses descriptive qualitative research with data collection sourced from documents of the company and result of interviews with respondents. The results of this study indicate PT Celebes Indonesia calculates Income Tax 21 using the latest rates based on Law No. 7 of 2021 with self-assessment system, namely the company is responsible for tax collector Income Tax 21. However, it was found that there was still an error calculation of the determination of PKP, where employees in that month should not be taxed but are subject to tax.
The influence of job stress, job satisfaction, and organizational commitment on turnover intention of accounting and finance employees at PT. Multi Nabati Sulawesi Fajriansyah, Yudi; Kalangi, Lintje; Lambey, Robert
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.155

Abstract

Turnover intention is an intention or desirability from a person as an employee to quit, stop, or move from his job. Turnover intention becomes one of the problems which often happen in a company as it can disadvantage or bother work activities in company. This study aims to test and analyze the influence of job stress, job satisfaction, and organizational commitment on turnover intention. This type of research is quantitative research that uses research instruments, quantitative/statistical data analysis with the aim of testing hypotheses. The population in this study is 36 people in the accounting and finance department who work at PT. Multi Nabati Sulawesi. The data analysis method used in this study is descriptive statistical analysis, instrument test, classical assumption test, and hypothesis test using SPSS software version 24. The result of the research shows that (1) work stress has a positive effect on turnover intention, meaning the lower the perceived work stress, the lower the desire to switch jobs, and conversely, the higher the level of work stress, the higher the tendency to switch jobs. (2) job satisfaction has a negative effect on turnover intention, meaning the higher the level of job satisfaction of employees, the lower their tendency to switch jobs, and conversely, the lower the job satisfaction perceived, the higher the desire to switch jobs. (3) organizational commitment doesn’t have an effect on turnover intention.
The influence of accounting information systems, internal control systems and human resource competencies on the quality of financial reports with regional government leadership style as a moderation variable (Case study of regency/city regional government in North Sulawesi Province) Anggraini, Agittashela; Kalangi, Lintje; Warongan, Jessy D. L.
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.163

Abstract

The purpose of this research is to examine the relationship between the quality of financial statements and factors such as accounting information systems, internal control systems, and human resource competencies. The study will use district and city local governments in North Sulawesi province as a case study to examine this relationship, with leadership styles in local governments serving as moderating variables. Using a sample of 170 respondents in the year 2024, this study draws on primary sources to examine all the local governments in North Sulawesi Province. Multiple linear regression analysis is employed for the analysis. Accounting information systems, HR competencies, and internal control systems all positively affect financial report quality, according to multiple linear regression testing. Leadership styles moderate the effect of ICS on report quality. This means that competent human resources, an effective internal control system, and an accounting information system all contribute to higher-quality financial reports, and that a leadership style in local government that links a solid control system to strong financial reporting is also important. Accounting information systems and human resource capabilities are negatively impacted by leadership styles in local governments, according to this study. Leadership style has little effect on accounting information systems and human resource capabilities in terms of producing high-quality financial reports, according to the study's implications. There is no statistical evidence that a leader's style can influence the accuracy of financial reports, even while it moderates the accounting information system and HR competencies. Superior financial reporting is more likely to result from a management style that keeps the internal control system in check.
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.
Analysis of the Process of Recording Accounting and Reporting of Groundwater Tax Receipts MONGDONG, Jeremia Jonathan Julio; KALANGI, Lintje; KINDANGEN, Wulan
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.v1i3.570

Abstract

Groundwater Tax is a local tax imposed on the withdrawal and/or utilization of groundwater, excluded for the withdrawal and/or utilization of groundwater for basic household needs, irrigation of agriculture and smallholder fisheries, worship, and the withdrawal and/or utilization of groundwater regulated by regional regulations. This research was conducted at the Regional Revenue and Financial Management Agency of Tomohon City. The purpose of this research is to analyze the Accounting and Reporting Process of Groundwater Tax Revenue in Tomohon City based on Government Regulation Number 71 of 2010 concerning Government Accounting Standards and Minister of Home Affairs Regulation Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management. The research method used is a qualitative descriptive method which aims to describe, record, analyze, and interpret the conditions that occur in the research object. The results showed that the Accounting and Reporting Process of Groundwater Tax Revenue at the Regional Revenue and Financial Management Agency of Tomohon City was in accordance with Government Regulation Number 71 of 2010 concerning Government Accounting Standards and Minister of Home Affairs Regulation Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management.
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