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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Juvenalis Paulus Sepang
Universitas Sam Ratulangi Manado
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PERHITUNGAN PENCATATAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI PADA PT. SIMPLE JAYA MANADO Sepang, Juvenalis Paulus; Ilat, Ventje; Mawikere, Lidia
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 2 (2014): Jurnal EMBA, HAL 1339 - 1471
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.65 KB) | DOI: 10.35794/emba.v2i2.4725

Abstract

Evaluasi terhadap Pencatatan, Pelaporan, dan Perhitungan Pajak Pertambahan Nilai pada perusahaan berpengaruh pada besar pajak yang dilaporkan serta disetorkan terlebih pada peningkatan pendapatan perusahaan itu sendiri. Tujuan Penelitihan ini adalah untuk mengetahui serta mengevaluasi perhitungan, pencatatan serta pelaporan pajak pertambahan nilai (PPN), apakah sesuai dengan peraturan UU No.1 Tahun 2012  tentang PPN dan jasa dan UU No. 18 Tahun 2000 perubahan kedua dari UU No.8 1983 tentang PPN yang berlaku. Metode analisis yang digunakan adalah analisa deskriptif kuantitatif. Hasil penelitihan menunjukan bahwa perusahaan telah melakukan perhitungan, pencatatan, dan pelaporan dengan baik dan benar sesuai dengan peraturan yang berlaku. Manajemen perusahaan melakukan pengurangan antara pajak keluaran dengan pajak masukan, dikarenakan perusahaan mengalami kurang bayar akibat pajak keluaran lebih besar dari pada pajak masukan. Kata kunci: pajak pertambahan nilai, pajak masukan, pajak keluaran
PENGARUH SISTEM PENGENDALIAN INTERNAL, FUNGSI AUDIT INTERNAL DAN SISTEM INFORMASI AKUNTANSI TERHADAP KREDIT BERMASALAH PADA PT. BANK SULUT GO Sepang, Juvenalis Paulus; Ilat, Ventje; Morasa, Jenny
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.36420

Abstract

Every form of credit disbursement carries the risk of non-performing loans. Non-performing loans are a condition where the customer is unable to pay part or all of his obligations to the bank as agreed. This study aims to analyze and empirically prove the effect of the implementation of the internal control system, internal audit function, and accounting information system on non-performing loans at PT. North Sulawesi Bank. This type of research is quantitative research, using primary data through questionnaires. Respondents in this study were employees at PT. North Sulawesi Bank. The population used is all employees in 26 Branch Offices and 6 Sub-Branches of PT. Bank SulutGo, totaling 213 employees. while the sample used is as many as 120 respondents. The data were analyzed using multiple linear regression analysis and data testing was carried out with the help of the SPSS version 22 program. The results showed that: 1). The application of the internal control system has a negative and significant effect on non-performing loans at PT. North Sulawesi Bank. 2). The internal audit function has a negative and significant effect on non-performing loans at PT. North Sulawesi Bank. 3). The accounting information system has a negative and significant effect on non-performing loans at PT. North Sulawesi Bank. The value of the determinant coefficient is 0.680. This shows that the magnitude of the influence of the independent variables, namely the implementation of the internal control system, internal audit function, and accounting information system on the dependent variable, namely non-performing loans explained by the equation model in this study, is 68.00%. While the remaining 32.00%.
Co-Authors Jenny Morasa Lidia Mawikere Ventje Ilat