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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 Jurnal Bina Praja Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal Formosa Journal of Applied Sciences (FJAS) Journal of Governance, Taxation, and Auditing Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Riset Akuntansi dan Manajemen Pragmatis
Harijanto Sabijono
Universitas Sam Ratulangi Manado
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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ANALISIS PERHITUNGAN PAJAK PENGHASILAN PASAL 25 PADA PT. SURYA FAJAR MAS MANADO Mamahit, Ryan Yngwie; Sabijono, Harijanto; Walandouw, Stanley Kho
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.15.2.27855.2020

Abstract

Tax is main source of revenue for financing all govermental expenditures, both in terms of development and activities related to the interests of the country. Used also for general fund expenses related to the duty of the state to govern. PT. Surya Fajar Mas is a company engaged in the construction field. Company made tax payments, one of which is that the corporate income tax income tax Article 25. This study aims to determine the calculation, depositing, and reporting of income tax Article 25 on PT. Surya Fajar Mas. This study used a quantitative study. The result shows that the calculation of income tax artile 25 at PT. Surya Fajar Mas was correct and in correcting the fiscal in accordance with the applicable tax laws. It is recommended that both operasional and administrative and general as well as other expenses should be substantiated with strong and valid evidance.
ANALISIS PERKEMBANGAN KEMAMPUAN KEUANGAN DAERAH DALAM MENDUKUNG PELAKSANAAN OTONOMI DAERAH DI KOTA BITUNG (PERIODE 2008-2012) Hetharia, Juliet Marla; Sabijono, Harijanto; 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.9.1.25220.2014

Abstract

The paradigm of local financial management, both at the provincil and district/city experienced a significant change in line with the imlementation of regionel autonomy. In undergoing decentralization, local goverments are required to run the goverment that is effective, efficient, and able to support the community’s role in improving equity and justice by developing the full potential of each region by. Financial capacity of n area can be seen from the size of local revenue obtained the relevant area, in relation tothe granting of regional autonomy. The purpose of this study is to analyze the financial ability Bitung city areas in order to support the implementation of regional autonomy period 2008-2012. The data used is secondary data. The analytical method used is to calculate the area of financial ratios, among others, independence ratio, the ratio of the degree of fiscal decentralization, harmony ratio, the rti of routine capability index, dependency ratio, and the ratio of growth. The results showed (1) Independency Ratio still low, (2) The Ratio of the Degree of Fiscal Decentralization is still lacking, (3) Harmony Ratio is still low compared to regular shopping development spending, (4) Routine Capability Index Ratio is very less, (5) Dependency Ratio is very high and (6) Average Growth Ratio of positive and negative. From the research and data analysis can be conclude that the level of fiscal capacity Bitung city in support of regional autonomy for the period 2008-2012 are considered underprivileged.
ANALISIS SELISIH REALISASI RETRIBUSI DAN PAJAK DAERAH PEMERINTAH DI KABUPATEN KEPULAUAN TALAUD Luntungan, Haryo P.; Sabijono, Harijanto; Pusung, Rudy J.
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.14.3.25951.2019

Abstract

The inability to extract regional sources of income will impact on financing regional development. Locally-generated revenue is the backbone of development, if does not increase it is feared that it will disrupt the wheels of development. To know ability of the Talaud Regency Government to explore receipts of  Regional Retribution and Regional Taxesby determining budget of tax collection and levies will know the final results of the realization of the collection of taxes and levies, it will be seen that the comparison shows the effectiveness of Regional Taxes and Regional Levies. The aim of the study was to find out the magnitude change in difference, and analyze effectiveness of Regional Retribution and Regional Taxes on Original Local Government Revenue Talaud island district. data analyzed are budget data and realization Regional Retribution and Regional Taxes during 2012-2017. Data analysis tool used is the difference analysis and effectiveness analysis. This type of research is conducted using qualitative descriptive research.The results of the difference analysis both for Regional Retribution and Regional Taxes for 2012-2017 are more differences between realization and budget. For the level of effectiveness of regional Retribution and regional taxes, there are those that are not effective until very effective, because the calculation results are less than 60% to above 100%. The Regional Tax Management Agency and the Regional Retribution of the Talaud Islands Regency should need communication and good relations or good cooperation between the collecting parties and the community.
EVALUASI PENERAPAN SISTEM AKUNTANSI PENGELUARAN KAS PENGGAJIAN PEGAWAI NEGERI SIPIL DI BADAN DIKLAT PROVINSI SULAWESI UTARA Golose, Virginia Rebecka; Saerang, David P.E; Sabijono, Harijanto
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.9.1.25197.2014

Abstract

In the accounting system cash outlay necessary to procedure well and in accordance with established policy cash expenditures made outside the prescribed procedure, the possibility of fraud, theft, and embezzlement cash. So that can be said that the better expenditure accounting systems and procedures cash will be able to do it in the trust account the amount of cash in the financial statement. The problem in this study is how the implementation process payroll payments to the Civil Service Training Agency of North Sulawesi. The purpose of this study to evaluate the application of the accounting system cash expenditures, the payment of salaries of civil servants in the province of North Sulawesi training agency. This study is a descriptive research using qualitative methods in which an analysis is collecting, collating, and processing, in order to provide an overview of a particular state so that it can be deduced.Based on the results of the study indicate that the accounting. System is cash expenditure on Training Agency of North Sulawesi is generally well under Permendagri Number. 13 of 2006.
EVALUASI PELAKSANAAN PEMUNGUTAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN (PPH) PASAL 22 WAJIB PUNGUT BUMN PADA PT. TELEKOMUNIKASI INDONESIA CABANG MANADO Salaki, Romullo Matthew; Sabijono, Harijanto
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.15.2.27861.2020

Abstract

Taxation is the sector that produces the most in an effort to increase state revenue. Through taxation, Indonesia is better able to submit requests for national development and other sector allocations. The appropriate method used in the special tax sector is a tax collection system that memebri for taxpayers, collect, deposit, and report the tax payable to the state treasury. The purpose of this study was to study the Evaluation of the Implementation of Collection, Depositing and Reporting of Income Tax Article 22 Obligatory SOE Levies at PT. Telekomunikasi Indonesia, Manado Branch. This research uses a descriptive qualitative research system. The results of research at PT. Telekomunikasi Indonesia, Manado Branch, can be accessed by collecting, depositing, and reporting income tax PP 22 mandatory SOE levies using a self-assessment system that is a tax collection system that authorizes taxpayers in the regulation of applicable tax invitations.
PENERAPAN PSAK NOMOR 45 TENTANG PELAPORAN KEUANGAN ORGANISASI NIRLABA PADA SMK NEGERI 1 MANADO Rantung, Mario; Sabijono, Harijanto; Tirayoh, Victorina Z.
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.14.3.26008.2019

Abstract

Along with the development of the world of education today, the Indonesian government is very serious in responding to the development of education to produce quality schools, this is also with considerable school activities. Things that must be accounted for and delivered through financial statements.This study aims to describe the presentation of financial reports on Nonprofit Organizations and to find out how to implement the application of PSAK number 45 concerning the Presentation of Financial Statements of SMK Negeri 1 Manado. The data research method used is qualitative analysis with qualitative analysis and quantitative analysis. Qualitative analysis to find out the comparative object of research is financial reporting at SMK Negeri 1 Manado with PSAK No. 45 and also with the preparation of budget and budget. Economic analysis to find out the values that arise from the financial statements of SMK Negeri 1 Manado The results of the analysis show that the preparation of financial statements at SMK Negeri 1 Manado has not been used to make financial statements, financial statements, and financial statements that are in accordance with the financial format contained in PSAK No. 45.
PERENCANAAN DAN PENGENDALIAN UNTUK KREDIT KEMITRAAN DI PT. BANK BUKOPIN CABANG MANADO Manumpil, Margarietha S. A.; Sabijono, Harijanto; Mawikere, Lidia M.
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.15.2.27958.2020

Abstract

Banks are institutions that act as financial intermediaries, as a vital means of supporting the smooth running of the economy, in their function of transferring funds from savers or surplus units to borrowing partners or deficit units. Credit control is efforts to keep the credit provided smooth, productive and non-performing. Current and productive means the credit can be withdrawn with interest according to the agreement agreed by both parties. The purpose of this study was to determine the planning and control of partnership credit at PT. Bank Bukopin Manado Branch. And the type of research used is descriptive qualitative approach data, namely data presented descriptively in the form of a description such as the writer's observations during the study in the form of interviews and observations, and presented in the form of data not in the form of numbers. The results showed that credit planning conducted by PT. Bank Bukopin Manado Branch is very well established. This can be seen from the credit budget set from 2017 to 2018 which has increased every year and the implementation of credit control of PT. Bank Bukopin Manado is implemented very well, this can be seen from the targets achieved from 2017 to 2018 experiencing growth every year.
PENGARUH KEADILAN PEMUNGUTAN PAJAK, PEMAHAMAN PERPAJAKAN DAN PELAYANAN APARAT PAJAK TERHADAP TINDAKAN PENGGELAPAN PAJAK (STUDI EMPIRIS PADA WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA MANADO) Sondakh, Thessa F.Y; Sabijono, Harijanto; Pusung, Rudy J.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 7, No 3 (2019): JE VOL 7 NO 3 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (699.597 KB) | DOI: 10.35794/emba.v7i3.24067

Abstract

Masalah kecurangan pajak yang seringkali dijumpai di semua bagian administrasi perpajakan, salah satunya adalah tindakan penggelapan pajak. Banyaknya kasus penggelapan pajak di Indonesia menyebabkan kerugian besar bagi negara. Hal ini disebabkan dari tindakan penggelapan pajak dianggap etis dilakukan oleh aparat pajak atas pembayaran wajib pajak. Penelitian ini bertujuan untuk mengetahui secara empiris pengaruh: (1) keadilan pemungutan pajak, (2) pemahaman perpajakan, dan (3) pelayanan aparat pajak terhadap tindakan penggelapan pajak pada Wajib Pajak Orang Pribadi di KPP Pratama Manado. Teknik pengambilan sampel menggunakan sampling acak sederhana, diperoleh sebanyak 100 responden. Data penelitian ini diperoleh dengan cara mengisi kuesioner. Berdasarkan hasil pengelolaan data primer dengan menggunakan metode analisis regresi linear berganda, maka didapatkan hasil yaitu keadilan pemungutan pajak, pemahaman perpajakan dan pelayanan aparat pajak yang berpengaruh negatif terhadap tindakan penggelapan pajak pada wajib pajak orang pribadi di KPP Pratama Manado. Dari hasil penelitian ini dapat diambil saran untuk aparat pajak/Direktorat Jenderal Pajak agar dapat melakukan upaya-upaya untuk meminimalisir penggelapan pajak dengan meningkatkan keadilan dalam pemungutan pajak, meningkatkan edukasi kepada Wajib Pajak agar mampu mengoptimalkan sosialisasi peraturan perundang-undangan perpajakan serta meningkatkan profesionalisme kinerja aparat pajak.Kata Kunci: keadilan pemungutan pajak, pemahaman perpajakan, pelayanan aparat pajak, tindakan penggelapan pajak
KONTRIBUSI DAN EFEKTIVITAS PENERIMAAN PAJAK PARKIR TERHADAP PENDAPATAN ASLI DAERAH KOTA GORONTALO Makausi, Alma Meita; Sabijono, Harijanto; 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.14.4.26348.2019

Abstract

Parking Tax is a regional tax which can also affect the increase of local revenue. Effectiveness and contribution of Parking Tax is one tool to measure the extent of Local Government achievement in collecting Parking Tax contributes to the region?s original revenue is very important to develop a region. This study aims to (1) find out the percentage level of effectiveness of Parking Tax in Gorontalo City (2) find out how much the percentage of Parking tax revenue contribution to the Original Revenue of Gorontalo City. This study applies a descriptive qualitative analysis method. The result of research obtained by the Gorontalo City parking tax in 2014-2018 experienced a fluctuation with an average percentage of 84,95%  entered the criteria quite effectively, and the parking tax in Gorontalo City contributed less to the orginal regional income because it had an average percentage of 0,06% of revenue from the Gorontalo City original income.
PENGARUH PEMAHAMAN WAJIB PAJAK DAN MANFAAT PAJAK RESTORAN TERHADAP KESADARAN WAJIB PAJAK MEMBAYAR PAJAK (STUDI KASUS PADA USAHA RESTORAN DI KOTA TOMOHON) Butarbutar, Arian Sumando; Sabijono, Harijanto; Wokas, Heince R.N
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.9.1.25194.2014

Abstract

This study aims to determine the effect of taxpayer understanding and awareness of tax benefits to the restaurants taxpayer pays taxes . Sources of data used in this study is primary data derived from taxpayer restaurant in Tomohon. The analytical method used is multiple regression analysis. The results of the regression analysis resulted in the equation r Y = 8.000 + 0.136 X1 + 0.440 X2 . R2 value of 0.303 indicates the proportion of the taxpayer contributes understanding and awareness of tax benefits to the restaurants taxpayer pays tax at a restaurant in Tomohon 30.3 %. And korelsi coefficient ( r) of 0.550 . Hypothesis testing using t-test showed that no taxpayer understanding partial effect on consciousness taxpayer pays tax while the restaurant in Tomohon city restaurant tax benefits significantly influence the consciousness of the top tax payers in the city of Tomohon.
Co-Authors Abd Madjid, Zaena Agus Poputra, Agus akay, christian ezra Amelia Adinda Nancy Supit Anis, Valencia Matthew Anneke Wangkar Armedi, Sayni Assa, Yuuki Jonas John Aurelia Indah Molle Baba, Rian M. Barbakem, Dealice Ivana Buabangga, Purigintalita Bukidz, Hendra Wati Bumulo, Regina Amalia Butarbutar, Arian Sumando Calvin Kolompoy, Calvin Chandra, Cherry Agustine Chorras Mandagi Christa Najoan, Christa Christanti Natalia Soei Christoffel Mintardjo, Christoffel Damanik, Crysty Hanna Datu, Christian V. Daud, Andromedha David P.E Saerang David Paul Elia Saerang Debora Angel Pelealu, Debora Angel Deddy Sutrisno Surjaanto Devid Manorek, Devid Devika Korua, Devika Dhullo Afandi Dini, Andi Lombar Djulaiha Fabanyo Duward A.K Panjaitan, Duward A.K Feiby Manus, Feiby Gerungai, Natalia Golose, Virginia Rebecka Hangga Wicaksono Murti Hariyati K. Danial Hartono, Muhammad Adithya Ramdhany Hasna Rahim Heince R. N Wokas, Heince R. N Heince R. N. Wokas Heince R.N Wokas Heince R.N. Wokas, Heince R.N. Hence Wokas Hendrik Gamaliel Herman Karamoy Hetharia, Juliet Marla I Gede Suwetja Ikbal Mananggo, Ikbal Ilat, Veronica Imon, Alfira Irene Indah Panekenan Inggriani Elim Ireine Sari Tangka Iren Tessa Kapoh Ivana Marghareta Londorang Jantje J. Tinangon Jendra Tamalumu Jenny Morasa Jessy D.L Warongan, Jessy D.L Jiaw, Pamela Firginia Johan S.C. Neyland Jullie J Sondakh Kapoh, Marshela Pinly Kapojos, Peter Marshall Karouw, Seren Friska Katemba, Destiana Kaunang, Jessica Ch Kawengian, Pricillia V.E Keintjem, Given Pieter Kodong, Tessa Isabel Koho, Clever Clinton Kojongian, Claudya Koyongian, Ignatius Kuyotok, Weni Cikita Lady Lampa, Lady Latif, Risna Latjandu, Lady Legoh, Kezia Teasalonika Lengkong, Sarah C.G Lidia Mawikere Lie, Meyling Agustin Liwongan Lino, Andrew Lintong, Felia Logor, Ribka Josevira Lumanto, Edgar Gilbert Lumintang, Rovel Dave Ryvalle Luntungan, Haryo P. Mailakay, Dian Christin Makausi, Alma Meita Makausi, Alma Meita Malendes, Daniel Mamahit, Ryan Yngwie Mamuaya, Jeacklin Valenia Mandacan, Mega Wati mandagi, Jaquline imelda Mandagi, Junisa Manoppo, Mentari P. Manumpil, Margarietha S. A. Marchell Tandri, Marchell Mardjun, Geofanny Andreas Martha Marice Koibur, Martha Marice Meily Y. B. Kalalo, Meily Y. B. Melinda Tungka, Melinda Melissa Olivia Tanor, Melissa Olivia Mentang, Fanda Mentari Natalia Puah Minabari, Fadlun Mirki Vici S. Tenda Mogi, Grace B. Montororing, Patricia M. Muhamad Kubrajaya Kader, Muhamad Kubrajaya Muhamad Riski Nindar Muhammad Reza Nangka, Yubilly M.G.R Nangoi, Grace B Nikita Angelita Maria Nangoy, Nikita Angelita Maria Nimiangge, Rona Rosy Novi S. Budiarso, Novi S. Novita Asrilia Moningka, Novita Asrilia Novita Lalensang Novita Lam, Novita Ong, Karina Theresia Oskar Loda Pandelaki, Meggy Marchia Pangarian, Janwelve Ayro Patricia Mamahit Patrick Purnomo, Patrick Pesak, Faneisya Pikirang, Julita Polii, Juvebri Clara Polii, Rivaldo Y. P. Pontoh, Melva Karla Yece Prang, Seruni J. Punusingon, Natalia R. UMBOH, William Raisa Stephanie Janis Ramot Paulus Christian Sitanggang Randy Quido Presley Jacob Rantung, Mario Rawis, Gracela Gloria Regah, Ryan T. Reisty Mangundap Rengkung, Christina Natalia Gracia Rima Ayu Lestari Rizkiyanty E. Sumarow Robert Lambey Rotinsulu, Glenn Rudy J. Pusung S. E. Mintalangi, Syermi Salaki, Romullo Matthew Salamun, Nurfazria Sambeka, Tirza Melia Samuna, Juwita Natalia Sendytha Eunike Wowor Sengkey, Chrifano Sherly Pinatik Shinta Ismail Siamena, Elfin Sifrid Pangemanan Sifrid S. Pangemanan Sinon Dotulong Sintje Rondonuwu, Sintje Sitaneley, Jennifer N. Sondakh, Thessa F.Y Sonny Pangerapan, Sonny Stanley K Walandow Stanley K. Walandouw Stanley Kho Walandouw Stanly Alexander Stanly W. Alexander Steven J. Tangkuman Steven Tangkuman Suneth, Reza Arfansyah Suratinojo, Rafly Suratinoyo, Ali Kurniawan A. Syermi S.E. Mintalangi Tamalanga, Susi Kristina Tambunan, Erwin H. Tambuwun, Fernando Victory Tangkuman, Steven Josia Theis, Bryan Christian Marchelino Tijow, Anggelita Prichilia Tinamberan, Stacia Treesje Runtu Tulandi, Mesias Ridel Tungka, Isak Brian Tuyu, Anjeli Raysa Ventje Ilat Victorina Z. Tirayoh Viktorina, Kintan Wae, Dominika Walandow, Stenly Kho Wally, Ghina Maurista Walukow, Anggreanny Pratiwi Wandha Marina Supit Watuseke, Ruth Hartinah Weku, Priscillia Westwind Welson, Westwind Winston Pontoh Wowor, Vianny M.L. Wulan D. Kindangen, Wulan D. Yulita Natalia Makaombohe Yusuf, Nadra Yuwinda Lempas