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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 Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal 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
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Evaluasi Perhitungan Angsuran Pajak Penghasilan Pasal 25 dan Penerapan Akuntansi Pada PT. Jobroindo Makmur akay, christian ezra; Sabijono, Harijanto; Suwetja, I Gede
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

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Abstract

Pajak Penghasilan Pasal 25 merupakan salah satu jenis pajak yang bersifat angsuran yang dimana bertujuan untuk meringankan beban pajak perusahaan. Tujuan dari penelitian ini adalah untuk mengevaluasi perhitungan angsuran pajak penghasilan pasal 25 dan penerapan akuntansinya yang ada pada PT. Jobroindo Makmur. Metode penelitian yang digunakan dalam penelitian ini yaitu metode kualitatif deskriptif, sedangkan metode pengumpulan data dilakukan dengan wawancara dan dokumentasi. Hasil dari penelitian ini adalah PT. Jobroindo Makmur telah melakukan perhitungan angsuran pajak penghasilan pasal 25 dengan benar dan melakukan penerapan akuntansinya dengan benar, serta dalam penelitian ini ditemukan bahwa PT. Jobroindo Makmur telah menerapkan fasilitas angsuran pajak penghasilan pasal 25 sebesar 22% yang dimana telah dilakukan dengan benar.
Analisis Penerapan Perhitungan Pajak Penghasilan Pasal 21 Terhadap Pegawai Kontrak Waktu Tertentu Pada Sintesa Peninsula Hotel Manado Hartono, Muhammad Adithya Ramdhany; Sabijono, Harijanto; Suwetja, I Gede
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol 5, No 2 (2022): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

Perpajakan dalam suatu perusahaan merupakan hal yang tidak dapat dihindari dari kegiatan operasional perusahaan dan merupakan kewajiban untuk melaksanakan perpajakan yang telah ditetapkan. Salah satu jenis pajak yang ditetapkan pemerintah adalah PPh Pasal 21 menurut Undang-Undang Nomor 36 Tahun 2008 tentang Pajak Penghasilan adalah pajak atas perolehan berupa gaji, upah, tunjangan, dan pembayaran lain dengan nama dan dalam bentuk apapun sehubungan dengan pekerjaan atau jabatan, jasa, dan kegiatan yang dilakukan oleh Wajib Pajak orang pribadi dalam negeri. Penelitian ini bertujuan untuk mengetahui metode perhitungan dalam perhitungan Pajak Penghasilan Pasal 21 untuk pegawai kontrak waktu tertentu pada Sintesa Peninsula Hotel Manado sesuai dengan UU No. 36 Tahun 2008, PMK No. 101/PMK.010/2016, dan Peraturan Direktur Jenderal Pajak No. PER-16/PJ/2016. Metode analisis data yang digunakan adalah metode deskriptif kualitatif. Hasil penelitian menunjukkan bahwa terdapat perbedaan pada besaran Biaya Jabatan terhadap perhitungan Pajak Penghasilan Pasal 21 Karyawan yang berpengaruh timbulnya lebih bayar atas Pajak Penghasilan Pasal 21.
PENGUKURAN EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK PENERANGAN JALAN TERHADAP PAJAK DAERAH KOTA BITUNG mandagi, Jaquline imelda; Sabijono, Harijanto; Kapojos, Peter M.
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol 5, No 2 (2022): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

Based on PP No. 18 of 2016 concerning Regional Apparatuses, the Bitung City Government has formed 6 agencies that will manage services to the community, one of which is the Regional Tax and Retribution Management Agency (BP2RD). The results of this study were carried out at BP2RD Bitung City, from the results of observations made, the results obtained that the Street Lighting Tax in Bitung City is a tax levied on each use of electricity, both self-generated and obtained from other sources. Based on the results of an interview with one of the employees at BP2RD, it shows that the street lighting tax revenue for the 2016 to 2020 fiscal year has increased with the achievement exceeding the target. In 2016, the Bitung City BP2RD street lighting tax revenue was Rp. 12,522,779,740, which increased to Rp. 14,931,246,641 in 2017. Then it increased again in 2018 to Rp. 18,498,678,295. In 2019, there was an increase in regional tax revenues to Rp. 19,567,645,370. In 2020 there was an increase of IDR 19,859,257,722 compared to the previous year. The analytical method used is descriptive analysis method. The results of the research on the Effectiveness of Street Lighting Tax Revenue in Bitung City for the 2016 - 2020 fiscal year are very effective with an average annual effectiveness of 117.59%. The contribution of Street Lighting Tax revenue to Bitung City's Regional Tax Revenue was quite good in 2016-2019 while in 2020 it contributed well with an average contribution of 36.07% per year.
Evaluasi Penerapan Akuntansi Aset Tetap pada Dinas Perindustrian dan Perdagangan Daerah Provinsi Sulawesi Utara Sengkey, Chrifano; Sabijono, Harijanto; Walandouw, Stanley K.
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol 5, No 2 (2022): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

Salah satu perwujudan dari sistem keuangan daerah adalah pengelolaan keuangan daerah. Peraturan Pemerintah (PP) No.71 Tahun 2010 tentang standar akuntansi pemerintah dan peraturan standar akuntansi pemerintah (PSAP) No.07 tentang aset tetap. Penelitian ini bertujuan untuk mengetahui Penerapan Akuntansi Aset Tetap Pada Dinas Perindustrian Dan Perdagangan Daerah Provinsi Sulawesi Utara. Metode penelitian yang digunakan adalah metode analisis deksriptif. Hasil penelitian menunjukan bahwa rekapitulasi daftar aset tetap untuk pengakuan, pengukuran, pengeluaran setelah perolehan, penyusutan dan pengungkapan aset tetap sudah sesuai dengan PSAP No.7 tentang akuntansi aset tetap sedangkan penerapan akuntansi aset tetap untuk penghentian dan pelepasan aset tetap belum dilakukan oleh Dinas Perindustrian Dan Perdagangan Daerah Provinsi Sulawesi Utara
Evaluation of the Application of Sales Tax Incentives on Luxury Goods to Motor Vehicle Sales During the Covid-19 Pandemic At Pt Hasjrat Abadi Manado Tendean Branch R. UMBOH, William; SABIJONO, Harijanto; SUWETJA, I Gede
Journal of Governance, Taxation and Auditing Vol. 2 No. 2 (2023): Journal of Governance, Taxation and Auditing (October - December 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i2.825

Abstract

The Sales Tax on Luxury Goods incentive is a policy implemented by the Government which is a stimulus for the community's economy to increase and help restore the country's economy. This study aims to determine whether applying Sales Tax incentives on Luxury Goods on Motor Vehicles during the COVID-19 Pandemic affects Motor Vehicle Sales at PT Hasjrat Abadi Manado Tendean Branch. This research is descriptive qualitative research with the data used as primary data obtained from sources or informants. The results showed that the Sales Tax Incentive on Luxury Goods affects Motor Vehicle Sales at PT Hasjrat Abadi Manado Tendean Branch. This can be seen in the percentage increase in Motor Vehicle Sales of 112% for the first, 30% for the second, and 49% for the third period. Based on the data and discussion, a conclusion can be obtained that applying Sales Tax incentives on Luxury Goods during the COVID-19 period at PT Hasjrat Abadi Manado Tendean Branch is by applicable regulations and provisions.
Analisis sistem dan prosedur pemungutan pajak reklame sebagai upaya peningkatan Pendapatan Asli Daerah di Badan Pendapatan Daerah Kota Manado Karouw, Seren Friska; Sabijono, Harijanto; Walandouw, Stanley Kho
Riset Akuntansi dan Manajemen Pragmatis Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.120

Abstract

Of the various types of taxes collected by the Manado City Government, advertisement tax is one type of tax that can develop its role in increasing local revenue. This research was conducted with the aim of finding out the system and procedure for collecting advertisement tax as an effort to increase PAD. The methode used is descriptive qualitative method. The research results show that the advertisement tax collection system uses an official assessment system based on Law Number 28 of 2009. The procedure for collecting advertisement tax has been carried out in accordance with Manado Mayor Regulation Number 57 of 2013 concerning Technical Guidelines for Implementation of Advertising Tax Collection. However, it can be seen from the payment procedure that there are still taxpayers who do not carry out their obligations in paying advertisement tax and do not register their advertisement tax objects. It is better for the Manado City Government, in this case the Manado City Regional Revenue Agency, to socialize again to taxpayers about the techniques of advertisement tax collection and prosecute those who break the rules.
Evaluasi Penerapan Pajak Penghasilan Pasal 23 Atas Jasa Pemeliharaan/Perawatan Listrik Pada PT PLN (Persero) Unit Induk Wilayah Suluttenggo: Evaluation of the Implementation of Income Tax Article 23 on Electricity Maintenance / Maintenance Services at PT PLN (Persero) Suluttenggo Region Unit Induk Pangarian, Janwelve Ayro; Sabijono, Harijanto; Suwetja, I Gede
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 8 No. 2 (2024): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi, Sosial, Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

PT PLN (Persero) Unit Induk Wilayah Suluttenggo sebagai Badan Usaha Milik Negara (BUMN) yang berbentuk perusahaan perseroan (Persero) satu-satunya perusahaan penyedia listrik negara bagi kepentingan umum dengan memiliki potensi yang besar dalam memenuhi target dari penerimaan negara yaitu pada sektor perpajakan. PT PLN (Persero) Unit Induk Wilayah Suluttenggo sebagai pemotong pajak berkewajiban untuk melakukan perhitungan, pencatatan, penyetoran dan pelaporan, salah satunya Pajak Penghasilan (PPh) Pasal 23 atas jasa yang digunakan, salah satunya jasa pemeliharaan/perawatan listrik yang kemungkinan dalam pelaksanaannya dapat terjadi kesalahan atau kekeliruan yang dimana tidak sesuai dengan peraturan perpajakan di Indonesia. Dari hal tersebut maka dibuatlah penelitian ini dengan menggunakan metode kualitatif tertuju pada evaluasi penerapan akuntansi yang terbagi menjadi perhitungan, pencatatan, penyetoran dan pelaporan Pajak Penghasilan (PPh) Pasal 23 pada PT PLN (Persero) Unit Induk Wilayah Suluttenggo. Hasil dari penelitian ini adalah menyatakan bahwa penerapan akuntansi yang ada di PT PLN (Persero) Unit Induk Wilayah Suluttenggo yang telah dibandingkan dengan dasar hukum yang berlaku berdasarkan bukti terkait yang diberikan oleh objek penelitian telah dinyatakan sesuai. Dalam perhitungan yang digunakan oleh pihak PT PLN (Persero) Unit Induk Wilayah Suluttenggo dinyatakan telah sesuai dengan PMK No. 141/ PMK. 03/ 2015 bersamaan pencatatan yang digunkanan dengan aplikasi SAP (System Analysis and Product in Data Processing). Pada penyetoran dan pelaporan yang dilakukan PT PLN (Persero) Unit Induk Wilayah Suluttenggo juga telah dinyatakan sesuai dengan ketentuan yang berlaku yaitu Peraturan Direktur Jendral Pajak PER-01/ PJ/ 2017 dan Peraturan Menteri Keuangan No. 59 /PMK.03/ 2022.
Pengaruh pengetahuan perpajakan, kesadaran wajib pajak dan sanksi pajak terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan di Kecamatan Pulau Batang Dua Kota Ternate Malendes, Daniel; Sabijono, Harijanto; Weku, Priscillia
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.131

Abstract

Taxes are mandatory contributions to the State owed by individuals or entities that are coercive by law, by not receiving direct compensation and used for the benefit of the State for the greatest possible prosperity of the people. This study aims to analyze the influence of understanding of taxation, awareness of tax payers, and tax sanctions on taxpayer compliance in paying land and building taxes in Pulau Batang Dua sub-district, Ternate city, North Maluku Province. Researchers used a quantitative descriptive technique. The data used in the form of primary data using a questionnaire. The statistical method used is multiple regression analysis. The test results show that partially understanding of taxation has no significant effect on taxpayer compliance, taxpayer awareness has a significant effect on taxpayer compliance, tax sanctions have a significant effect on taxpayer compliance, and simultaneously understanding of taxation, taxpayer awareness, and sanctions taxes have a significant effect on taxpayer compliance.
Evaluasi pemungutan pajak restoran berdasarkan Peraturan Daerah Kota Ternate Nomor 15 Tahun 2014 tentang pajak restoran di Badan Pengelolaan Pajak dan Retribusi Daerah Kota Ternate Abd Madjid, Zaena; Sabijono, Harijanto; Mintalangi, Syermi S.E.
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.132

Abstract

Restaurant tax is a source of regional revenue that contributes significantly to the increase of Regional Original Domestic Product (PAD) due to the large number of culinary tourisms in Ternate City. This research aims to evaluate the implementation of restaurant tax collection based on Ternate City Regional Regulation Number 15 of 2014 concerning Restaurant Tax at the Ternate City Regional Tax and Levy Management Agency. This type of research is descriptive qualitative. The research results show that the collection carried out at BP2RD Ternate City is in accordance with Ternate City Regional Regulation Number 15 of 2014 regarding restaurant tax. However, there are also areas that do not comply with the regional regulations, namely designated areas. This shows that BP2RD Ternate City has not fully implemented the collection in accordance with the applicable regulations, but has only partially implemented the collection in accordance with the applicable regulations.
Analisis pertanggungjawaban penggunaan alokasi dana desa berdasarkan PERPPU No. 1 Tahun 2020 (Studi kasus di Desa Leilem Tiga, Kecamatan Sonder) Tungka, Isak Brian; Sabijono, Harijanto; Suwetja, I Gede
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.181

Abstract

This research aims to describe accountability for the use of village fund allocations based on PERPPU Number 1, 2020. The results of the research show that village fund allocation in Leilem village is carried out in four stages, namely the planning stage, implementation stage, monitoring stage, and accountability stage to support community health and welfare. The government provides assistance to support the health and welfare of the community, especially with the COVID-19 virus, there has also been a shift in the budget to the health budget. The government also applies the principles of money for value, accountability and transparency in managing village fund allocations, however there are obstacles in transparency because there is no village website that can make it easier for related parties and the community to access village financial reports or reports on the use of village funds.
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 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 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 Rima Ayu Lestari Rizkiyanty E. Sumarow Robert Lambey Rotinsulu, Glenn Rudy J. Pusung Salaki, Romullo Matthew 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