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ANALISIS PENERAPAN E-FILING PADA WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA BITUNG Meisiang, Yuyun; Sondakh, Jullie J.; Warongan, Jessy D.L
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.21103.2018

Abstract

To increase state tax revenue, the Directorate General of Taxes conducts administrative reforms in the field of taxation by implementing e-Filing, a means of reporting on Annual Individual Income Tax Returns online. The application of e-Filing is expected to facilitate Taxpayers to carry out tax obligations so as to increase state revenues. This study aims to analyze the application of e-Filing to Individual Taxpayers at Bitung Primary Tax Office. The sampling method in this study is a descriptive qualitative approach using primary and secondary data through observation of interviews with tax officers and individual taxpayers registered at the Bitung Primary Tax Office. The results of this study indicate that the implementation of e-Filing has not been effective enough, the number of Individual Taxpayers who used e-Filing in 2016 was 32,374 taxpayers, and there was a decline in 2017 of 29,477 taxpayers. The application of e-Filing will be maximum if the KPP Pratama Bitung increases socialization.Keywords : E-Filing, implementation of e-filing, personal taxpayer
ANALISIS PENERAPAN PROSEDUR PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 ATAS JASA PADA PT. DANA TABUNGAN DAN ASURANSI PEGAWAI NEGERI (PERSERO) KANTOR CABANG MANADO Wiyadi, Nadia K.; Sondakh, Jullie J.; Pinatik, Sherly
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Tax is one of the revenue sources of the largest country in Indonesian. A function of tax namely can be used to finance all government spending, in terms of development and activities that pertaining to the interests and prosperity the country. One source of country revenues is income tax. This study aims to analysis the application of the procedure of cutting, payment and reporting Income Tax Article 23 for services to PT. Savings Accounts and Insurance Civil Servants (Persero) Branch Offices Manado is it in accordance with the law number 36/2008 who set about income tax in Indonesian. The method of analysis that used in this research analytics object, cutting the calculation and payment and reporting and analysis. And the kind of research used in this research was the qualitative study descriptive. The results of research obtained (1) Objects income tax article 23 all have applied in accordance with the provisions the act of income tax article 23 (2) The calculation when tested, there is some object which had not yet in accordance with the provisions of article 23 (3) The process of payment and reporting income tax is in line with provisions of article 23. Keywords : Analysis, Procedure, Income Tax, Services
PENGARUH KOMPETENSI, OBJEKTIVITAS, DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS HASIL AUDIT PERWAKILAN BPKP SULAWESI UTARA Lohonauman, Hans; Sondakh, Jullie J.; Kalalo, Meily Y. B.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

This study aims to determine the influence of competence, objectivity, and time budget pressure on the quality of audit results BPKP North Sulawesi Representative. The population used in this study is the BPKP auditor. Method of sampling by purposive sampling according to predetermined criteria. The number of samples collected was 45 respondents. The research data is the primary data obtained directly from the research object. The collected data is analyzed by using data analysis which is done by testing the data quality and classical assumption before doing hypothesis testing. Hypothesis testing in this study using multiple linear regression analysis with t test, f test, and coefficient of determination. The results of this study indicate that the variables of competence and objectivity have a significant effect on the quality of audit results. This shows that competence and objectivity affect the quality of audit results. While the time budget pressure had no significant effect on the quality of audit result. This suggests that time budget pressure does not affect the quality of audit results.Keywords : competence, objectivity, time budget pressure, and quality of audit results
ANALISIS PERHITUNGAN DAN PENCATATAN AKUNTANSI PAJAK PENGHASILAN ATAS BUNGA DEPOSITO DAN TABUNGAN NASABAH PADA PT. BANK SYARIAH MANDIRI CABANG MANADO Tingginehe, Nurgita; Sondakh, Jullie J.; Pontoh, Winston
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

The contribution to the state and the source of our income comes from taxes. One of the final income tax objects is the interest rate on deposits and customer saving. This study aims to find out how to calculation and record of accounting deposit interest rate and savings customers at PT. Bank Syariah Mandiri Branch Manado. The analytical method used is descriptive analysis of  research data obtained from interviews and literature studies. The results of the study show the count of income tax on interest deposits customers from PT. Bank Syariah Mandiri Branch Manado has been accordance with goverment regulations No.131 of 2000 and KMK-51/KMK.04/2001. And accounting records has been accordance with accounting PSAK 101 Syariah. PT. Bank Syariah Mandiri Branch Manado must improve service quality  for improvement costumers.Keywords:Calculation, Recording, Deposit Interest, Customer Savings
ANALISIS PENGUKURAN KINERJA PEMERINTAH DAERAH DALAM ERA OTONOMI DAERAH DI KABUPATEN SORONG PROVINSI PAPUA BARAT Ulimpa, Yohanis S.; Sondakh, Jullie J.; Runtu, Treesje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.21105.2018

Abstract

In line with regional autonomy that is oriented towards empowerment (emporwerment) and community guidance in the implementation of clean authority and free of corruption, collusion and nepotism, the public sector is often regarded as a nest of wasteful efficiency and institutional fund leakage that always loses money. But the public sector still has wide opportunities to improve the performance of the benefits of resources economically, effectively and efficiently. Knowing the performance measurement of the Sorong Regency government. Knowing the role of indicators in the Sorong Regency government. The method used in this study is descriptive qualitative. The result is the performance measurement of the local government is carried out because of the provisions of the central government to make performance accountability reports for each government agency.Keywords :Performance Measurement, Performance Indicator, LAKIP, Sorong District Government   
EVALUASI PENERAPAN PAJAK PENGHASILAN PASAL 21 MENURUT PMK NOMOR 262/PMK.03/2010 DAN PERATURAN DIRJEN PAJAK NOMOR 16/PJ/2016 PADA INSPEKTORAT DAERAH KABUPATEN MINAHASA SELATAN Johannis, Lady M.; Sondakh, Jullie J.; Afandi, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.20897.2018

Abstract

To establish an equal national development, funds are needed to be the financial resources. Income tax is acknowledged as one of the most potential financial resources. Tax is a contribution of assessable to the state without acquiring direct reciprocal services (contraprestation) and forceful under the law. Income tax section 21 is subjected to incomes for intance, salary, honorarium with different names associated to the employment, and individual services or positions. The purpose of this research is to evaluate whether the computation, deposit and report of Income Tax Section 21 at Regional Inspectorate of South Minahasa Regency are adequate according to conditions in PMK 262/PMK.03 Year 2010 and the Regulation of General Directorof Tax Number PER-16/PJ/2016. Analitycal method used in this study was descriptive method. According to the study finding, it can be concluded that the computation and deposit of Income Tax Section 21 implemented by the Regional Inspectorate of South Minahasa Regency is sufficient according to applied conditions in PMK 262/PMK.03 Year 2010. However, the Income Tax Section 21 report implemented by the Regional Inspectorate of South Minahasa Regency is unsatisfactory according to applied conditions in the Regulation of General Director of Tax Number PER-16/PJ/2016 because the expenditure treasurer did not report the Income Tax Section 21 closing.Keywords: income Tax Section 21, Computation System, Truncation System,  Deposit System and, Report System.
ANALISIS PENERAPAN PPN DAN PPH PASAL 22 ATAS PENGADAAN BARANG PADA KANTOR BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN PERWAKILAN SULAWESI UTARA Mufarokhah, Arifatul; Sondakh, Jullie J.; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.20903.2018

Abstract

The treasurer as functional officer has the obligation to deposit and report the tax payable. Examples of taxes that must be deposited and reported by the treasurer are Value Added Tax and Tax Article 22 in the activities of procurement of goods. Procurement of goods for the government is a process of activities to meet or provide the needs and supply of goods for central and local governments. The purpose of this study is to know how to calculate, deposit, and report Value Added Tax and Income Tax Article 22 on Procurement of Goods at Kantor Badan Pengawasan Keuangan dan Pembangunan Perwakilan Sulawesi Utara. This research method using qualitative descriptive method. The result of the research shows that the calculation of Value Added Tax is subject to 10% tariff and for Tax of Article 22 is charged 1.5% tariff then deposited using billing code to Bank BNI. Calculation of VAT and Income Tax Article 22 in 2017 at Kantor Badan Pengawasan Keuangan dan Pembangunan Perwakilan Sulawesi Utara is in conformity with the applicable law, but there are still some calculations performed by the treasurer that is not appropriate. In the case of reporting the treasurer does not report, the treasurer should conduct tax reporting in accordance with the rules stipulated by the Minister of Finance and the Directorate General of Taxes in order not to be subject to sanctions on tax administration.Keywords : Calculation, Deposit, Reporting, Value Added Tax, Income Tax Article
ANALISIS LAPORAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH PADA DINAS PEKERJAAN UMUM KABUPATEN MINAHASA Worotikan, Jenefer Hermina; Sondakh, Jullie J.; Gamaliel, Hendrik
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.21431.2018

Abstract

Department of public work of Minahasa district is one of the agencies within the scope of governmental of Minahasa district which has responsibility to compose accountabilities Performance peport of Government instance. LAKIP is a form of the government accountability on  performance implementation which is carried out within a year estimates and as on of the manifestation of good governance. The purpose of this study was to analyze what factors caused the format of LAKIP formulation to the DPU not to fulfill the suitability of the elements of the formatting format in accordance with the Regulation of the Minister of State for Administrative Reform and Bureaucratic Reform number 29 year 2010 consisting of executive summary, introduction, planning and agreement performance, performance accountability, strategic plan, annual performance plan form (CTR), key performance indicators (IKU), performance agreement form, closing, attachments. The elements that are not yet in accordance with the regulations are the main performance indicators, covers and attachments. The methods of data collection which is used are interviews and documentation. The method of analyses of data which used is descriptive qualitative. The results of this study indicate that the format of the 2016 Minahasa DPU LAKIP drafting has largely compiled in accordance with PERMENPAN number 29 year 2010 but there are still elements in the format of the DPU LAKIP preparation that are not in accordance with the regulation.Keywords : LAKIP, good governance, accountability.
EVALUASI PENERAPAN PENATAUSAHAAN BARANG MILIK DAERAH PADA BPK-BMD KABUPATEN MINAHASA UTARA Manurung, Lucky Jansen; Sondakh, Jullie J.; Budiarso, Novi S.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Regional-Owned Assets Administration (BMD) by Badan Pengelola Keuangan dan Barang Milik Daerah (BPK-BMD) Kabupaten Minahasa Utara conducted by following Permendagri No. 19 Tahun 2016 about Technical guideline of Regional-Owned Assets in thus recording, inventory, and reporting processes of Regional-Owned Assets in this government region is showed well, is resulting regional balance sheet basic for BPK-BMD Kabupaten Minahasa Utara. This research’s objective is to figure out whether the implementation of Regional-Owned Assets Administration in BPK-BMD Kabupaten Minahasa Utara has been followed Permendagri Nomor 19 Tahun 2016 and its’ research type is descriptive analysis. This research outcome has concluded that Regional-Owned Assets in Kabupaten Minahasa Utara Government has been conducted by following Permendagri Nomor 19 Tahun 2016. BPK-BMD Kabupaten Minahasa Utara in implementing Regional-Owned Assets Administration, is based on the existed Permendagri Nomor 19 Tahun 2016 and Regional-Owned Users and Authorized Parties keep maintain this procedurs in Kabupaten Minahasa Utara.Keywords : Regional Owned Assets Management, Controlling and Monitoring.
KONTRIBUSI PEMUNGUTAN PAJAK OLEH BENDAHARA PENGELUARAN PEMERINTAH TERHADAP PENERIMAAN PAJAK PENGHASILAN PADA KPP PRATAMA MANADO TAHUN 2013-2017 Padang, Elyakim Tande; Sondakh, Jullie J.; Mawikere, Lidia M.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.21875.2018

Abstract

Government Expenditure Treasurer is a party that carries out tax deduction from expenditures originating from State Revenue and Expenditure Budget or Regional Revenue and Expenditure Budget. This study aims to know the contribution of tax collection by the government treasurer of income tax revenues at the KPP Pratama Manado Year 2013-2017. The method of analysis in this research is quantitative associative by using contribution analysis technique. In accordance with the classification table of contribution criteria it can be seen that the rate of tax collection contribution by the Government Treasury is high or strongly contribute to income tax revenue in KPP Pratama Manado Year 2013-2017.Keywords: Contribution of Tax Collection, Tax Receipts
Co-Authors Abdul, Yusrin Ade Astalia Pratiwi Agus T. Poputra Ahmad, Surya H Aldy, Watupongoh Risky ALLAN, FRANSISCO Andea, Selint Gar Anneke Wangkar Anneke Wangkar Apriliani Kasandra Tumuli, Apriliani Kasandra Ardi Manuel Lomboan, Ardi Manuel Ardiansyah M. Kadadia, Ardiansyah M. Arunde, Intan Fransiska Arya Pratama Dera, Arya Pratama Astyta Permata Simbawa, Astyta Permata Aumaila, Vallen Bawon, Dwi Nugraha Pratiwi Bekaiang, Agustina Fice Beribe, Anna Ina Wae Bong, David Christian Boyoh, Jonathan Karlo Brenda Tirie, Brenda Candri J. Tambuwun, Candri J. Christian, Pongtuluran Andri Claudia W.M Korompis CORNELLIA, Tabitha Deisy Cristy Soputan Cynthia Amanda, Cynthia Dalonto, Miswati Datu, Christian V. Daud, Rahmatia M Dedi, Gerald W. J. Dedy Kurniawan Kiay Demak, Dedy Kurniawan Deisye Charoline Pulumbara Dhullo Afandi Djaafara, Baharudin Djauhar, Nurdiyanti Dodopo, Yoki Driyana Ibrahim, Driyana Effendhi, Ria A. Elisa Levina Rorong Evan, Ariel Fauziyyah, Wanda Fauziyyah, Wanda Firginia Byll Franciska, Regina Mariana Gagola, Ledy Gamaliel, Hendrik . Gerungai, Natalia Y. T. Gerungai, Natalia Y. T. Go, Edward Ricardo Grace B. Nangoi Hangga Wicaksono Murti Harijanto Sabijono Hebimisa, Marce Takasili Heince R. N. Wokas Heince R.N Wokas Heince R.N. Wokas, Heince R.N. Heince Wokas Hendrik Gamaliel Hendrik Gamaliel Hendrik Manossoh, Hendrik Herman Karamoy Hermanto, Marius . I Gede Suwetja Indra R. Balak, Indra R. Inggriani Elim Iroth, Natasia Jantje J. Tinangon Jantje Tinangon Jenny Morasa Jessy D. L. Warongan, Jessy D. L. Jessy D.L Warongan, Jessy D.L Jessy D.L. Warongan, Jessy D.L. Johannis, Lady M. Jounica Zsezsa Sabhatini Warouw, Jounica Zsezsa Sabhatini Julius Nazario Sigar Julius Tamawiwy, Julius JUMRI, PAULINA THERESIA RAHAYU KAHAR, Nadia Anggriani Kalalo, Meily Y. B Kapojos, Peter Marshall Karatahi, Adelheid KARWUR, JONES M. Karwur, Natanael Kneefel, Engelita O. Kodoati, Anjeline Kolang, Engelina Aprilia Fergenia Komalig, Jeniver A. M. Korompis, Claudia W. M. Korompis, Sheren Kotambunan, Belinda I. S. Laowo, Theresia Ekkleisia LASALEWO, Ummi Aiman Latjandu, Lady L. Lidia Mawikere Lintje Kalangi Liputo, Rahma Dewi Lohonauman, Hans Luke David Kembi Mailoor, Jefri Herbert Makalare, Zevania Meysha Malawere, Natalia Christina Mallu, Crista Malonda, Jacky Jonathan Mamahit, Fernando Andreas Mamuko, Eflin R. Manegeng, Peggy Natasia Mangayuk, Elma Natasha Mangirang, Regina M. Manik, Sutra Manimbaga, Federicky Manoppo, Mentari P. Manurung, Lucky Jansen Mapanawang, Maria Angelitha Maradesa, Djeini Mararu, Gandi Marchell Tandri, Marchell Marellu, Afke Margie Christanty Poluan, Margie Christanty Marietta Sylvie Bolang Maruru, Widya Mawikere, Lidia M Megi Afrilia, Megi Meiby Angelia Andaki, Meiby Angelia Meilisa, Tumilaar Alvionita Meilivia Suak Meily Kalalo Meily Y. B. Kalalo, Meily Y. B. Meisiang, Yuyun Meruntu, Lenfiane Kristefa Meryll Michelle Makatengkeng Metusala, Melissa J. Miftahul Jannah Akuba, Miftahul Jannah Mokoginta, Given Mokoginta, Mia Istiana Moniaga, Maura Agustin Angelica Moray, Thiara Gabriela Muchtar, Maria Gabrielle Mufarokhah, Arifatul Mumu, Ablessy Naibaho, Friska Nainu, Rismawaty Nathania Ch. E. Sasuwuk, Nathania Ch. E. Neghe, Iriany Nicky, Sengkey K. Nikita Angelita Maria Nangoy, Nikita Angelita Maria Nofry, Sampoel Johanes Nongkan, Berry C. Nova Handayani, Nova Novi Budiarso Novi S. Budiarso, Novi S. Novi Swandari Budiarso Nunu, Indrawati Nur Isnaeni Oroh, Nelvie E. Paat, Meidy I. Padang, Elyakim Tande Paneo, Fitrianty Pangerapan, Sonny . Pangkey, Milka Magrita Pare, Yormi Karto Pareda, Marlin Paulina Amanda Sadondang, Paulina Amanda Pawama, Shinta D. Pilat, Juddy Julian Pingkan Elni Wowor, Pingkan Elni Pioh, Felly T.C. Poluan, Dayna M. Poluan, Lungchin Pricilia Joice Pesak Pricilia Pricilia Pua, Brenda Yusensie Pu’o, Sofyarifani Putri, Eggi Widya Rahmad Mahmud, Rahmad Rahmatia Lestari Arly Raisa Stephanie Janis Ramadhan, Rabin Putra Rantung, Dramita Putri Ratu, Angeliq Thirzah Loraine Ratuela, Hillary S.P Rebecca Kapojos Renaldy Fernando Rolos, Renaldy Fernando Rifaldi Josua Muaja, Rifaldi Josua Robert Lambey Rondonuwu, Sientje Rudy J. Pusung Rudy Pusung Rundengan, Syaloom M. Rungkat, Via E. Runtuwene , Ellena Natasya Salindeho, Weldi Samosir, Mikhael Ramos Santoso, Fadhlurrahmah Saputra, Marddyanto Dwi Sembiring, Maya B. SENOBUA, Sriwahyuni Sherly Pinatik Silvana Pingkan Walalangi, Silvana Pingkan Sinaga, Indra Rolando Sinaga, Rani Cenni Sintje Rondonuwu, Sintje Sitaneley, Jeniffer Natashia Soda, Jeheskiel Solossa, Paulin P. Sonny Pangerapan, Sonny Stanley K Walandouw, Stanley K Stanley K. Walandouw Stanley Kho Walandouw Stanley Waladouw Stanly W. Alexander Stefanny Tabita Mutiara Sembung, Stefanny Tabita Mutiara Steven J. Tangkuman Steven Tangkuman Sumanti, Alva Oktavianus Sundah, Prisilia L. F. Syawie, Faresz Aldi Syermi S.E. Mintalangi Tangeren, Rachel Tangkau, Pricilia R. E. Taroreh, Merry Virginia Tasikrede, Chicilia C. Tene, Johanes Herbert Timporok, Alfa Juanda Tinangon, Jantje J Tingginehe, Nurgita Tompodung, Graciela Tongian, Felix Treesje Runtu Tuatanassy, Sesillia Tulenan, Rudolof A. Tulle, Synta Tumbelaka, Dean Enriqe Tumundo, Michael TURAMBI, Florensia Tuturoong, Anggreani Tuwaidan, Regina Laurensana Ulimpa, Yohanis S. Usman, Yuliasari Ventje Ilat Veronika Debora Koapaha Victorina Z. Tirayoh Wangarry, Reynold Wangke, Anneke Wantasen, Meidiansjah Azhar Warongan, Jessy Warongan, Jessy D. L Watulingas, Grendy WEKU, Priscilia Weku, Priscillia Widiana, I Gusti A.E Winston Pontoh Wiyadi, Nadia K. Wiyono, Suyatno Woinalang, Anestasye Agnes Worotikan, Jenefer Hermina Wurangian, Mecky Yunita E. Baris Yusni Husain, Yusni