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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 ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat
Grace B. Nangoi
Sam Ratulangi University Manado
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PENGARUH KUALITAS PELAYANAN PAJAK DAN PENGETAHUAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KELURAHAN KLEAK KECAMATAN MALALAYANG KOTA MANADO Ester, Kilapong G.; Nangoi, Grace B.; Alexander, Stanly W.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.17951.2017

Abstract

Taxpayer compliance is a law-abiding behavior. Conceptually, compliance is defined by an attempt to comply with the rules of law by a person or organization. Some factors that cause low compliance of taxpayers, among others, public dissatisfaction with public service and taxpayer knowledge of tax regulations.This study aims to determine the effect of tax service quality and tax payer knowledge on individual tax payer compliance in Kleak urban village. This research used primary data with distributing questionnaire. Questionnaires were distributed as many as 40 pieces to individual tax payer in Kleak urban village. Research sampling were taken by purposive sampling. Data were analyzed by using multiple linear regression analysis with SPSS 17 program. The results of this study indicate that the Tax Service Quality has no significant effect on individual tax payer compliance. And Tax payers Knowledge has a significant effect on individual tax payer compliance in Kleak urban village.Keywords: Tax Service Quality, Tax Payers Knowledge, Tax Compliance
PENGARUH KOMPETENSI APARATUR SIPIL NEGARA DAN KUALITAS SISTEM AKUNTANSI INSTANSI TERHADAP KUALITAS PENYAJIAN DANA DEKONSENTRASI DALAM LAPORAN KEUANGAN DI PROVINSI SULAWESI UTARA Pontoh, Arthur Johanes; Nangoi, Grace B.; Lambey, Robert
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.18629.2017

Abstract

The purpose of this study aims to know the influence of State Civil Apparatus competence and system quality of agency accounting on the quality of presentation of deconcentration funds in the financial statements in North Sulawesi. Data collection by questionnaire from 42 respondents in Regional Apparatus Work Unit in North Sulawesi which manages deconcentration funds. Data were analyzed using Multiple Linear Regression analysis method with the help of SPSS 22. The results of this study indicate that the State Civil Apparatus competence partially has an effect on the quality of presentation of deconcentration funds in the financial statements with test results (thitung 2,573 > ttable 2,02269 and the significance value is 0,014 < 0,05). While system quality of agency accounting does not affect the quality of presentation of deconcentration funds in the financial statements with test results (thitung 0,861 < ttable 2,02269 and the significance value is 0,395 > 0,05)Keywords: State Civil Apparatus Competence, System Quality of Agency Accounting, Quality of Presentation of Deconcentration Funds in the Financial Statements.
ANALISIS EFEKTIVITAS DAMPAK PENINGKATAN JUMLAH BESARAN PENGHASILAN TIDAK KENA PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI PADA KPP PRATAMA MANADO Weol, Stefi Cristiani; Nangoi, Grace B.; Wangkar, Anneke
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.03.20273.2018

Abstract

Non-Taxable Income is the minimum living cost to be able to live a decent life. Changes Last Non Taxable Income namely No.101/PMK.010/2016,began to apply on January 1,2016 until present. The purpose of this study is to analyze the effect of their changes Non-Taxable Income on income tax revenue. The analytical method used is descriptive data. The results showed that PTKP changes have a good impact on the growth of the number of taxpayers in each year, but considered not effective against income tax revenue. This shows that the increase of PTKP is not the dominant factor in influencing income tax revenue.Keywords :Non-Taxable Income, Tax Income (PPh) Article 21
ANALISIS EFEKTIVITAS PENERIMAAN DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KOTA TOMOHON (PADA BADAN KEUANGAN DAERAH KOTA TOMOHON) Rabunusa, Maya; Nangoi, Grace B.; Suwetja, I Gede
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19084.2018

Abstract

Regional Tax is a compulsory contribution to the region owed by an individual or a coercive body under applicable law by not receiving direct remuneration and being used for regional purposes for the greatest welfare of the people. The purpose of this research is to know the effectiveness and contribution of hotel tax to Locally Generated Revenue in Tomohon City. In this study used the type of qualitative and quantitative data, for data sources using secondary data and analytical methods used are kualitative descriptive. Based on the research results, it is concluded that the level of hotel tax effectiveness of 2012 - 2016 is very effective. The year 2016 is the highest hotel tax effectiveness rate of 134.01%, while the lowest level of hotel tax effectiveness is in 2014 with a percentage of 27.40. Hotel tax contribution to Tomohon Locally Generated Revenue in 2012 - 2016 is good from year to year there is an increase although there is also a decrease. 2016 is the highest contribution of Hotel Tax to Locally Generated Revenue with percentage of 67.23% and the lowest is in 2015 with a percentage of 4.85% with an average contribution of 26,68%.Keywords: Effectiveness, Contributions, Hotel Tax, Local Revenue.
EVALUASI PENERAPAN PERLAKUAN AKUNTANSI TERHADAP AKTIVA TETAP BERDASARKAN PSAK NO 16 PADA PT. PEGADAIAN ( PERSERO ) CABANG MALALAYANG MANADO Hariadi, Muhammad Bahari; Nangoi, Grace B.; Wangkar, Anneke
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19194.2018

Abstract

Company is organization that has certain activities to achieve the objectives charged to him. Each company has a goal to be achieved, both short-term and long-term, that is to gain profit and increase the company's profit. A goal will be achieved if a company is well managed and supported by means that can help achieve the goal. One of the supporting facilities used to achieve these objectives is fixed assets. Fixed Asset is a very important company asset, without a fixed asset it is impossible for a company to use its regular operational activities properly according to the Indonesian Accounting Association (2015: 16), Fixed assets are tangible properties held for use in the production or supply of goods or services to other parties or for administrative purposes and is expected to be used for more than one period. Fixed assets are company assets whose period of use is more than one accounting normal period (usually one year of use). Property assets belonging to fixed assets, ie land, buildings, machinery (mechines), vehicles, copyrights and so on. The Company's fixed assets are obtained through various means, among other things, by cash purchase, credit purchase, purchase with securities, exchange, obtained from prizes or donations and built on their own. Because of its long age, the assets are still needed as an investment so that the company is able to manage effectively and efficiently. as time goes by, the benefits of fixed assets will generally decrease continuously, leading to depreciation. All fixed assets may experience depreciation except land. Depreciation calculations are usually based on management policy in accordance with commonly used methods. Based on the description above, very interested to discuss more deeply about fixed assets. This prompted the authors for the final compilers entitled "Evaluation Of Accounting Treatment On Earning Asset Based On Financial Accounting Standard Number 16 At PT Pegadaian (Persero).
ANALISIS PENGARUH ASPEK KEPERILAKUAN TERHADAP SISTEM AKUNTANSI (STUDI KASUS PADA PT. SINAR GALESONG PRIMA DI MANADO) Mogontha, Wulan; Nangoi, Grace B.; Gerungai, Natalia
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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

Abstract

Accounting is information or, to be specific, accounting system. Accounting  System has important role in a company where the success of an accounting system depends on the human behavior as respond giving user. Therefore, there should be a necessary consideration regarding behavioral aspect in running an accounting system whereas be behavioral accounting is focusing on accountant’s and auditor’s decision making wether the system is run according to the company’s procedure and their objective as well. This research is aimed to analize the effect of behavioral aspect on accounting system run by PT Sinar Galesong Prima in Manado as a trading company. The method of analysis applied is multiple linear regression. The result of the conducted research shows that behavioral aspect (Attitude, Motivation, Perseption, Emotion) is not significantly affected the accounting system run by the company. It is expected that the company would give more concern, particularly to the behavioral aspect in applying the existing system so that in the future, the accounting system in the company could run effectively and efficiently according to the company’s objective.Keywords : Accounting System, Behavioral Accounting, Attitude, Motivation, Perpseption, Emotion.
EVALUASI PENERAPAN DANA KAS KECIL PADA PT. PUTRA KARANGETANG Wongkar, Mega Eliza; Nangoi, Grace B.; Tangkuman, Steven J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.17684.2017

Abstract

Petty cash is a cash amount owned by the company and is held or managed by a cashier whose function is to pay or finance expenses that are relatively small and tend to be routine and are immediate. The object of this research is PT. Putra Karangetang. The purpose of this research is to study how the application of accounting petty cash at the company. A data analysis method used in this research is descriptive method, which is carried out by means of collecting data related to problems encountered and serves the description of how to systematically and accurately about the facts, the nature of the relationships between phenomena investigated in a company. The results showed that the method used in the completion of petty cash fund by PT. Putra Karangetang is the fluctuation fund method, where in this method the balance of the petty cash account is not fixed (fluctuate), the number of refund is not in accordance with the expenditures of petty cash.Keywords : Accounting, Petty cash fund
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) SEBAGAI SUMBER PENDAPATAN ASLI DAERAH KABUPATEN MINAHASA, KABUPATEN MINAHASA UTARA, DAN KOTA MANADO Chichi, Juriko; Nangoi, Grace B.; Pangerapan, Sonny
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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

Abstract

The collection of land and building tax is based on law no. 12 year 1985. Land and building tax for rural and urban district is a new potential income for own-source revenue. The purpose of this research is to find out the effectiveness and contribution of land and building tax for rural and urban district as a own-source revenue for Minahasa District, Northern Minahasa District, and Manado City. This research uses the qualitative descriptive method. Method that used for data collection in this research is direct interview with the parties appointed by the Local Revenue Office in each district. Result of the research shows that the effectiveness of land and building tax for rural and urban district for Northern Minahasa District is 103,26% (very effective), Manado City is 95,52% (effective), and Minahasa District is 69,78% (less effective). The contributions of land and building tax for rural and urban district for own-source revenue for Northern Minahasa District is 17,27% (less), Manado City is 9,46% (very less), and Minahasa District is 5,29% (very less).Keyword : PBB-P2, income, effectiveness, contributions
PERENCANAAN PAJAK DENGAN PEMBERIAN NATURA KEPADA PEGAWAI PERUSAHAAN SEBAGAI UPAYA UNTUK MENGEFISIENSIKAN PAJAK PADA PT. BANK SULUT GO Johanis, Astrid S.; Nangoi, Grace B.; Tirayoh, Victorina Z.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 02 (2018)
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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

Abstract

Tax is one of the largest sourcesof income the country uses to finance household expenses and needs. Tax became one of the foundations of the state revenue sector in order to ensure the sustainability of national development financing. And for the business world one of the problems that compaines often encounter is tax. Therefore, companies need a way that can Streamline tax burden, and one way can be done with tax planning. The purpose of this study is to know the tax planning by giving natura to company employees can efficient tax burden on the company. And in this research object which become research place that is PT. Bank SULUT GO. Where PT. Bank SULUT GO become one of the companies that apply this way and in this case the company chose giving natura to its employees as an effort in tax planning. Research method in this research is descriptive. The data in this study was obtained through interviews and documentation. The results showed that tax planning by giving natura can efficient tax burden on PT. Bank SULUT GO.Keywords :Tax Planning, Giving Natura
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, MOTIVASI, JOB RELEVANT INFORMATION, KEBIJAKAN PENYUSUNAN ANGGARAN DAN PELIMPAHAN WEWENANG TERHADAP KINERJA MANAJERIAL SKPD KABUPATEN KEPULAUAN TALAUD Rellam, Aljeni Murahati; Nangoi, Grace B.; Morasa, Jenny
ACCOUNTABILITY Vol 5, No 2 (2016): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.14425.5.2.2016.63-71

Abstract

This study aims to determine the effect of budget participation to managerial performance SKPD Talaud Islands, to determine the effect of motivation budgeting on managerial performance SKPD Talaud Islands, To know the job relevant information budgetary against Managerial Performance SKPD Talaud Islands, to know the Policy Formulation budget of the Managerial performance Talaud Islands, to determine the influence of delegation of authority budgeting on Managerial performance SKPD Talaud Islands, to determine jointly the effect of budget participation, motivation budgeting, job relevant information budgeting, policy budgeting, delegation of authority budgeting on managerial performance SKPD Talaud Islands. The population in this study was 105 respondents from 35 SKPD in Government Talaud Islands. Samples were selected using purposive sampling method, as many as 105 employees / officers who have served as Secretary, Head of Finance and Head of Planning / Program for primary data tested were from 105 respondents are already established. The analytical method used is multiple linear regression analysis and before the data is processed first tested using the classical assumption test. As for the process of research data using SPSS version 15.0. The results showed evidence that budget participation, motivation budgeting, job relevant information budgeting, no significant effect on managerial performance. And research shows evidence that the policy of budgeting, delegation of authority budgeting significant effect on managerial performance. Keywords: Participation budgeting, motivation budgeting, job relevant information budgeting, budgeting policies, delegation of authority budgeting on managerial performance
Co-Authors Abuno, Malindah I. C. Aesen Wenny Santoso Alamri, Fitria Anneke Wangkar Antule, Prily Arifin, Radila M.H Baguna, Stacy E. Baramuli, Judhistia Putri Judaline Barek, Titya A. P. Brilliant Joy Leonardo Kalangie, Brilliant Joy Leonardo Chichi, Juriko Christian, Yuyun Apriana Datu, Christian V. David P. E. Saerang Dhullo Affandi Eliska Gricy Lumempouw, Eliska Gricy Ester, Kilapong G. Fadli Hakim Gerungai, Natalia Gerungai, Natalia Y. T. Gerungai, Natalia Y. T. Gerungai, Natalia Y.T. Hariadi, Muhammad Bahari Harimisa, Siti Rachmi Heince R. N. Wokas Heince R.N. Wokas, Heince R.N. Hendrik Gamaliel Hendrik Manossoh, Hendrik I Gede Suwetja Inggriani Elim Jantje J. Tinangon Jantje Tinangon Jenny Morasa Johanis, Astrid S. Jullie J Sondakh Jusuf, Renaldo Andrew Kalalo, Angraini P. Kalalo, Meily Yoke Betsy Kalumata, Novita Kantohe, Anastasia J. Kapojos, Peter Marshall Kondoj, Fhatra C.O. Kumendong, Jannifer Vilisia Laki, Melisa Feronica Landeng, Claudyana M. A. Lengkey, Jezhica S.M. Lengkong, Yesika Claudia Lidia Mawikere Lintje Kalangi Lumingkewas, Gloria S. Madika, Julio A. C. Makalew, Maria Debora Mamontoh, Dewi L. Maria Marisa Marau, Maria Marisa Maruli Harry Siregar Meily Y. B. Kalalo, Meily Y. B. Melisa Mouren Kalangi, Melisa Mouren Mestika F.L Ang, Mestika F.L Mogontha, Wulan Nancy Ticoalu Nangin, Anggelika S. Novi S. Budiarso, Novi S. Novi Swandari Budiarso Palowa, Arif A. Panggalo, Tanti Srifani Pelealu, Angelina Pingkan Lapian, Pingkan Pongilatan, Vanessa K. J. Pontoh, Arthur Johanes Primagama, Mulyati Putri, Deepika Sari Norita Rabunusa, Maya Rahman, Magfirah Rakian, Regina B. T. Rangian, Melisa Magda Raranta, Novly G. Rellam, Aljeni Murahati Robert Lambey Rondonuwu, Sinjte Rorimpandey, Ariel Rudy J Pusung Rudy J. Pusung Rumengan, Prichilia Salasa, Juliana Y.P Saleh, Hikma Y. J. Senduk, Claudia Yunike Sherly Pinatik Sinaga, Renancy Sintje Rondonuwu, Sintje Soeda, Endri Brifio Soei, Reynaldo Soeiswanto Sonny Pangerapan, Sonny Srivo Nindy Sorongan Stanley Kho Walandouw Stanly W. Alexander Steven J. Tangkuman Suparno, Ribka M.R. Supit, Johnetha Lafani Tanod, Kleysia N. Thivany Icci Sumangando, Thivany Icci Treesje Runtu Tumiwa, Fiali P. Umbas, Brigita R. Umboh, Timoty Erlan Kenny Verra Sherly Makal, Verra Sherly Victorina Z. Tirayoh Watung, Mercy Natalia Weol, Stefi Cristiani Wongkar, Mega Eliza Wowiling, Christina Wowor, Cindy Helena