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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal Formosa Journal of Applied Sciences (FJAS) Journal of Governance, Taxation, and Auditing Asian Journal of Applied Business and Management (AJABM) The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi Riset Akuntansi dan Manajemen Pragmatis
Stanley Kho Walandouw
Universitas Sam Ratulangi Manado
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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ANALISIS TINGKAT EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) SEBELUM DAN SESUDAH DIALIHKAN MENJADI PAJAK DAERAH (Studi Kasus di Desa Watutumou, Kecamatan Kalawat, Kabupaten Minahasa Utara) Christi, Kodoati N.; Runtu, Treesje; Walandouw, Stanley Kho
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.12.2.17998.2017

Abstract

Through the implementation of law No.28 of 2009 on local taxes and lavies, the tax collection authority of the land tax and rural and urban buildings (PBB-P2) is transferred to the local government. North Minahasa district government in this case Watutumou Village is one of the villages that have potentials in the local tax sector can maximize this policy as an effort to increase acceptance in realizing development in the region. This study aims to  determine the level of effectiveness of Land and Building Tax revenues before and after diverted into local taxes in Watutumou Village, the effort made by the village government to overcome the obstacles that arise in the process of acceptance of PBB-P2 and how the role of village government in optimizing the acceptance of PBB-P2. This study used descriptive quantitative method. The collection of data in this case is interview and documentation. The result of the research note that the effectiveness of PBB-P2 before and after deverted into the criteria effective. But in the year before and after diverted, the realization of PBB-P2 didn’t reach the target specified due to certain obstacles, so it requires the effort and role of government in increasing the acceptance of PBB-P2. For the village government can further improve the acceptance of PBB-P2 with attention to human resource training, socialization and up to date data available in the village.Keywords : PBB-P2, effectiveness, village government
PENGARUH DISKRIMINASI DAN PEMERIKSAAN PAJAK TERHADAP PERSEPSI WAJIB PAJAK ORANG PRIBADI MENGENAI PENGGELAPAN PAJAK DI KOTA BITUNG (Studi Kasus Pada WPOP yang ditemui di KPP Pratama Bitung) Widjaja, Prielly Natasya Kartini; Lambey, Linda; Walandouw, Stanley Kho
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Tax is the highest revenue of the country that. Therefore, government continues to increase the source of revenue derived from taxes. However, in reality there are many taxpayers who do not obey tax laws by evading their taxes. Tax Evasion is a taxpayers act who always tries to minimize the tax payable by violating the provisions of tax laws. The purpose of this research is to find out the effect of tax discrimination and tax audit of tax evasion. Data were collected by questionnaires. Questionnaires were filled up by 100 tax payers in KPP Pratama Bitung. Technique sampling is non probability sampling with convenience sampling or accidental sampling method. This research used multiple linear regression method and SPSS software version 21.0 was utilized. The result shows tax discrimination has no effect on tax evasion and tax audit influence on tax evasion.Keywords: discrimination, tax audit, tax evasion.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP PENDAPATAN ASLI DAERAH (PAD) PADA BADAN PENGELOLAAN PAJAK DAN RETRIBUSI DAERAH KOTA MANADO Mandagi, Junisa; Sabijono, Harijanto; Walandouw, Stanley Kho
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 02 (2018)
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

The land and building title transfer duty is one of the regional tax that has large contribution as the receiver of the original local government revenue.One measure of the ability of regions to exploit the income is how much the local tax sector contributes to local revenues, especially local revenues that can later be used as a source of funds / expenses to meet the needs of local spending concerned. The purpose of this research is to know the affectiveness and the contribution of the land and building title transfer duty in manado city. The method that is used in this research is descriptive with using qualitative approach. Based on the result of this research, it shows that the effectiveness of the land and building title transfer duty in 2014-2017 is rated  quite effective, while in 2016 it was decreasing in the percentage, on the other hand, the contribuction of the land and building title transfer duty in original local government revenue was unstable from year to year. Keywords: Effectiveness, Contribution, Land and Building Title Transfer Duty, Original Local Government Revenue.
EVALUASI PENERAPAN PERENCANAAN PAJAK ATAS PAJAK PENGHASILAN (PPH PASAL 25) PADA PT. BANK SULUTGO Karuniawan, Steven; Morasa, Jenny; Walandouw, Stanley Kho
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 01 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

            Tax planning is one way to optimize profits because the tax is a burden / expense that reduces revenue so that efforts to reduce tax payments are often done companies. PT.Bank SulutGo in tax payments to the government has a role as one of the largest contributor to tax revenue for North Sulawesi Because PT.Bank SulutGo is a Regional Development Bank which Labanya increase every year. The purpose of this research is to know the application of tax planning to income tax Article 25 at PT. Bank SulutGo. The object of this research is Income Statement of PT. Bank SulutGo for the year ended 31 December 2016. The methodology used in this research is qualitative research. Writing method used is descriptive method that is field study by doing observation, interview, and documentation and library study. The result of evaluation of this research is expected to give information and input for company in doing tax planning as effort of tax payment efficiency to achieve maximum profit.  But still in accordance with the provisions of the applicable taxation The conclusions of this study indicate that tax planning applied by PT. Bank SulutGo is in compliance with applicable tax laws.Keywords:Tax Planning and Income Tax Article 25
ANALISIS EFEKTIVITAS PEMUNGUTAN PAJAK HOTEL DAN PAJAK RESTORAN SERTA KONTRIBUSI TERHADAP PENDAPATAN ASLI DAERAH KOTA TOMOHON Anggraini, Ni Luh Putu; Tinangon, Jantje J.; Walandouw, Stanley Kho
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 Local Genuine Income (PAD) is a income earned by the region through regional taxes, regional retribution, and management of regional wealth for the development of the region. The hotel and restaurant tax is the local tax that has the potential to improve local revenue due to the supporting component from tourism sector Tomohon City which keep growing. The purpose of this study is to determine the level of effectiveness of hotel tax and restaurant tax collection in Tomohon City in 2013-2017 and to find out the contribution given by hotel tax and restaurant tax on the receipt of original revenue in the city of Tomohon in 2013-2017. The method used in this thesis is descriptive method, that is by analysing data and then drawing conclusion from the results of the study and the type of research used is descriptive qualitative. The results of this study indicate that the effectiveness of hotel tax collection in 2013-2017 has been effective with an average of 90,40%, while the effectiveness of restaurant tax is very effective with an average of 132,94%. The contribution given by the hotel tax to the local revenue of Tomohon city in 2013-2017 is still very lacking with an average of 0,60%, while the contribution given by the restaurant tax is not good with an average of 12,33%. Keywords : Hotel Tax, Restaurant Tax, Contribution, Effectiveness, Local Genuine Income
ANALISIS PERLAKUAN AKUNTANSI UNTUK KREDIT BERMASALAH PADA PT. BANK RAKYAT INDONESIA (PERSERO) TBK CABANG MANADO Tumbel, Deisy M.; Kalangi, Lintje; Walandouw, Stanley Kho
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.13.04.21411.2018

Abstract

Non-performing Loans in generally are loans that pay for their mortgage payments and/or  the interest has passed 90 days or the due date, or loans whose payments are timely are in doubt. Non-performing Loans consist of loans sich as substandartd, doubtfull, loss. The research method used is descriptive method, namely data collected, analyzed, and compared then drawn to conclusion. The result of the study obtained showed that the accounting treatment of non-performing loans at PT. Bank Rakyat Indonesia (persero) Tbk Manado Branch, is in accordance with SFAS No. 50, 55 and 60 concerning to the presentation, recognition, measurement and disclosure. Keywords: Non-performing Loans, Accounting Treatment
ANALISIS PENERIMAAN DAN BAGI HASIL PAJAK KENDARAAN BERMOTOR PADA DINAS PENDAPATAN DAERAH PROVINSI SULAWESI UTARA Theo, Jordi; Pangemanan, Sifrid; Walandouw, Stanley Kho
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.13.04.21413.2018

Abstract

Tax is one of the state and regional revenue that must be optimized to support the project in the framework of tourism. Motor Vehicle Tax is one type of Provincial Tax which will result from its receipt will also be submitted to Regency/City with profit sharing system. The results of the Motor Vehicle Tax Receipts shall be allocated at least 10% (percent percent) for the improvement of road infrastructure and improvements to public transportation modes. This study aims to determine and analyze Income from Motor Vehicle Tax at North Sulawesi Revenue Service Office. This research uses descriptive research method. The result of research shows that realization of profit sharing of motor vehicle tax in North Sulawesi province has been in accordance with Government Regulation and Distribution of Motorized Tax Realization in 2017 has exceeded predetermined target of provincial tax sector is high.Keywords: Taxes, Motor Vehicle Taxes, Profit Sharing
ANALISIS PENGENDALIAN INTERN SIKLUS PERSEDIAAN DAN PENGGUDANGAN PADA PT. SAPTA SARI TAMA Powa, Yudhi; Nangoi, Grace; Walandouw, Stanley Kho
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.13.04.21865.2018

Abstract

PT. Sapta Sari Tama is a national company engaged in the distribution of medicines (pharmacy). Because there are quite a number of types of products and mobility in and out of goods so that the problems that are feared will occur, namely the physical difference between the inventory available in warehouse and the amount recorded in the inventory, loss or theft of goods stock, as a result, internal control of the inventory and warehousing cycles is needed so as not to occur fraud in carrying out the task. The purpose of this study was to determine whether the internal control of the inventory and warehousing cycles at PT. Sapta Sari Tama is sufficient. The method used in this study is a type of qualitative research presented in descriptive form. While data collection techniques are carried out by direct survey to PT. Sapta Sari Tama and interviewed several resource persons in the company. From the results of the study as a whole, internal control of the inventory and warehousing cycles is quite effective, where the company's management has implemented the concepts and principles of internal control. This is in accordance with the Regulation of Financial Accounting Standards (PSAK) No. 14 about inventory.Keywords : Analysis, Internal Control, Inventory, Warehousing, PSAK No. 14
PENGARUH KESESUAIAN KOMPENSASI DAN KULTUR ORGANISASI TERHADAP PERSEPSI PEGAWAI ATAS FRAUD DI INSTANSI PEMERINTAHAN KOTA MANADO Jecklein, .; Kalangi, Lintje; Walandouw, Stanley Kho
JURNAL RISET AKUNTANSI GOING CONCERN Vol 14, No 1 (2019): Going Concern Vol.14 No.1 April 2019
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

This study aimed to explore the employee perceptions of fraud in government agencies and the factors that influence the occurrence of fraud . The variables used in this study are the compliance of compensation and culture of organization as independent variables and fraud in government agencies as the dependent variable. Samples used in this research as many as 60 respondents from government agencies in Manado, especially in the Regional Financial and Asset Management Agency and the Office of Public Works and Spatial Planning of the City of Manado. Sampling technique uses purposive sampling and data collection used questionnaires. The analysis in this study used multiple linear regression analysis with the help of SPSS version 23 application. The results showed that, there is no influence of the appropriateness of compensation by fraud in Manado City government agencies, and there is a significant negative effect on fraud in Manado City government agencies.Keywords: compatibility compensation, organizational culture, fraud, government agencies
IPTEKS PROSEDUR PENILAIAN ASET TETAP PADA KANTOR PELAYANAN KEKAYAAN NEGARA DAN LELANG (KPKNL) MANADO Maruf, Juniarti Melisa; Tampang, Elisabeth; Walandouw, Stanley Kho
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21735

Abstract

Fixed assets are tangible assets to be owned or used in the production, supply of goods or services. Aim to administer and be used for more than one period. In this material there is a procedure where as a stage of activity activities to solve it and steps to resolve a problem. Assessment is the process of activities to provide value opinions on objects of valuation in the form of State Property. Fixed Assets consist of two types, namely tangible fixed assets and intangible fixed assets. The purpose of this study was to analyze the procedure for assessing fixed assets at KPKNL Manado. The method used is an analysis of the valuation of the fixed assets of KPKNL Manado. The results of the study are in accordance with the existing reports, still collecting some background information, clear requests, objectives for assessment and description of the object of assessment.Keywrods: Procedure, Assessment, Fixed Assets
Co-Authors Adyanto Allo, Rohayani Linggi’ Anggraini, Ni Luh Putu Anggreyni Gumolung Anis, Valencia Matthew Anjali, Andini Anneke Wangkar Arman, Haryanti Bawansel, Glorya Indriani Brando Kaunang, Brando Brenda Tirie, Brenda Buntu, Hebenheiser Christi, Kodoati N. Claudia, Salibana Sharon Debora Datu, Christian V. David Paul Elia Saerang DEWI, Ade Ayu Prita Fajriansyah, Yudi Faleria, Rondonuwu Ester Fernando, Ida Bagus Putu Frasawi, Jusuf Habel Goni, Lesli Mersi Grace B. Nangoi Grace Nangoi Harijanto Sabijono Haryanto , Ag. Dwi Hasna Rahim Hendrik Manossoh, Hendrik Herman Karamoy Hunta, Aldi Andrew Imbang, Theafilia Viona Inggriani Elim Iroth, Natasia Ivana Marghareta Londorang Jantje J. Tinangon Jantje Tinangon Jecklein, . Jenny Morasa Jullie J Sondakh Kalangi , Lintje Kaligis, Billclin Karouw, Seren Friska Karundeng, Revio Kevin Brandon Karuniawan, Steven Katuuk, Djuliana Kenap, Rebecca Angeline Lalombombuida, Yosua Latjandu, Lady Diana Lijow, Trifena F. Linda Lambey, Linda Lintje Kalangi Lintong, Diana Lintong, Diana Nova Maatuil, Andika Prianto Madao, Henny Pandin Mamahit, Ryan Yngwie Manarisip, Villy Putry Marjelitha Mandagi, Junisa Manggopa, Dian Ayu Merdekawati Maruf, Juniarti Melisa Maruf, Juniarti Melisa Massie, Angela Meilan Mega, Katryn Natania Melissa Olivia Tanor, Melissa Olivia Meryll Michelle Makatengkeng Najoan, Getruida Neni Revina Nancy Ticoalu Nangoi, Grace B Nefriani Ester Sandag Novita Lalensang Oflagi, Jean Gabril Pangalila, Chelsea Pangemanan, Hendrik Ricart Patta, Antony Rendy Pontoh, Winston . Powa, Yudhi Rahayu, Magfirah S. Rahman, Magfirah Rakian, Regina B. T. Rantung, Sarah Evangelista Rompas, Yiska Fira Rotinsulu, Glenn Rungkat, Putri Oktwentysi Felisiany RUNTUKAHU, Betania Sambuaga, Mia M. Samuna, Juwita Natalia Sangka, Sallyritna Sardjono, Olivia Y. M Selvina Sitorus Sifrid Pangemanan Sifrid s Pangemanan Sila, Iswandy K. Singon, Dewita Sophia Sri Wardana Saleh Mangkona, Sri Wardana Saleh Syermi S.E. Mintalangi Tampang, Elisabeth Tangkere, Marcho Rivelino Tangkuman, Steven Josia Theo, Jordi Treesje Runtu Tumbel, Deisy M. Tumbel, Gilbert Ayub Tumbol, Olivia A. Tumilantouw, Kezia Nanseila Wulan Turangan, Veren Tinesia Ulfiyati, Ulfiyati Wagania, Stella Lanova Wala, Tirsa Rosiana Lini Weku , Priscillia Widjaja, Prielly Natasya Kartini Wulan D. Kindangen, Wulan D.