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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL BERKALA ILMIAH EFISIENSI JURNAL RISET BISNIS DAN MANAJEMEN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal Formosa Journal of Science and Technology (FJST) Formosa Journal of Applied Sciences (FJAS) Journal of Governance, Taxation, and Auditing Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Anneke Wangkar
Universitas Sam Ratulangi Manado
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Social Sciences

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Analisis pelaksanaan pemungutan Pajak Bumi Dan Bangunan Perdesaan dan Perkotaan (PBB-P2) berdasarkan Peraturan Bupati No 18 Tahun 2014 di Kecamatan Pasan Kabupaten Minahasa Tenggara Mondigir, Vania Salsabella Christy Belina; Budiarso, Novi Swandari; Wangkar, Anneke
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.123

Abstract

Rural and Urban Sector Land and Building Tax (PBB-P2) is a tax on land and/or buildings except for areas used for plantations, forestry and mining business activities. PBB-P2 collection covers the entirSe process of registering, collecting data and assessing tax objects as well as determining, receiving payments, collecting and reporting receipts. This research aims to find out how the Land and Building Tax Collection (PBB-P2) is implemented based on Regent Regulation No. 18 of 2014 in Pasan District, Southeast Minahasa Regency. The method used in this research is a qualitative descriptive analysis method, where observations and interviews are carried out. Based on the results of existing research, it can be seen that in Pasan District, Land and Building Tax Collection (PBB-P2) has been implemented in accordance with applicable regulations, namely Regent's Regulation No. 18 of 2014 starting from registration, data collection, assessment, determination, payment, billing and recording of receipt.
Analisis Pemungutan Retribusi Tempat Penginapan Oleh Dinas Pariwisata Kabupaten Poso RUMANDJO, YELSTI WELNIATI; Elim, Inggriani; Wangkar, Anneke
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 19 No 01 (2024): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v19i01.54614

Abstract

Lodging levies are levies imposed on the use or usage and services of lodging provided, owned and managed by the Regional Government. This research aims to determine the collection of lodging levies by the Poso Regency Tourism Office in increasing Poso Regency’s Original Regional Income. The analytical method used in this thesis research is a descriptive analysis method which aims to describe, compare, provide an overview of agencies and explain data so as to produce a conclusion in accordance with the data collected and the type of research used is descriptive qualitative. The research results show that the collection of accommodation levies by the Poso Regency Tourism Office based on Regional Regulation Number 3 of 2021 Article 41 Paragraph 1, 2, 3, and 4 is in accordance with existing regional regulations. The decrease in the realization of lodging levy receipts has nothing to do with the procedures for collecting it, the decrease is cause by several external factors.  
Analisis penerapan akuntansi Pajak Penghasilan Pasal 21 pada karyawan PT. Manado Post Djaafara, Baharudin; Sondakh, Jullie J.; Wangkar, Anneke
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.177

Abstract

Manado Post is a Media Company under the Jawa Post Group. Manado Post has a large number of employees with the specifications of Permanent Employees and Non-Permanent Employees, so it has great potential in paying taxes, especially Article 21 Income Tax. In addition, there is the potential for errors in both calculating and recording Income Tax. This also affects accounting records, because errors in calculations will cause errors in accounting records. In addition, Manado Post on irregularities in both calculation and reporting of Income Tax caused by differences in views on the Income Tax Law. This also affects accounting records. Based on the reference background of this study, the subject matter can be formulated which will then be the object of discussion in this study. This study used qualitative descriptive method. A total of 55 employees were involved in the study, and of these, 15 employees were the subjects of the study. The qualitative research intended here is to illustrate how the accounting treatment of Article 21 Income Tax applied in Manado Post. The results showed that Manado Post did not fully follow the applicable Tax Law in calculating article 21 income tax on its employees. This causes an overpayment of Article 21 income tax by the company. In this case, Manado Post needs to improve understanding and compliance with applicable tax rules to avoid errors in tax calculations.
Analysis of the Implementation of Self Assessment System increasing Awareness of Tax Paying Compliance in Manado City (Study at Manado City Regional Revenue Agency) Tamin, Zefanya Evangeline; Elim, Inggriani; Wangkar, Anneke
ACCOUNTABILITY Vol. 13 No. 02 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.57787.13.02.2024.59-67

Abstract

Self assessment system is a tax collection system that authorizes taxpayers to determine the amount of tax payable in accordance with applicable laws and regulations. This study aims to analyze the application of the self assessment system in increasing awareness of compliance in paying hotel taxes, restaurant taxes, entertainment taxes, and in increasing regional tax revenues at the Manado City Regional Revenue Agency. The analysis method used in this thesis research is a descriptive method. The type of research used is qualitative descriptive. The results of the research on the realization of tax reporting using the self assessment system at the Manado City Regional Revenue Agency in 2022 showed that the tax revenue was IDR.292,254,150,326.53 from the tax revenue target of IDR 317,748,750,000.00. The percentage of tax compliance achieved by the Manado City Regional Revenue Agency in 2022-2023 reached 91.97%. As well as the percentage achieved based on the number of taxpayers registered and paying reaches 100% based on this data, the implementation of the selfassessment system is included in the very high category in increasing awareness of tax compliance and in increasing revenue at the Manado City Regional Revenue Agency. Keywords: Analysis, Self Assessment System, Compliance.
Analisis laporan keuangan UMKM berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) pada CV. Eka Niaga Andayani, Ni Made Sri; Wangkar, Anneke; Pinatik, Sherly
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.218

Abstract

A financial report is the definitive account of a company's financial position. It is a crucial tool for Micro, Small and Medium Enterprises (MSMEs) in particular. Financial report for MSME actors provides a clear picture of financial positions, including assets, debts, income, and expenses. MSMEs must prepare their financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM), issued by DSAK IAI. This standard is designed to streamline the financial reporting process for MSMEs. This study will determine the financial statements of CV. Eka Niaga. This study will determine the financial statements of CV. Eka Niaga based on Eka Niaga, which is based on SAK EMKM. It will also identify the obstacles experienced by CV. Eka Niaga's financial reporting is based on SAK EMKM. This research employs a descriptive qualitative method, using both primary and secondary data. The results of this research clearly show that the financial statements of CV. Eka Niaga do not meet the requirements of SAK EMKM. The obstacles experienced by CV. Eka Niaga in financial reporting based on SAK EMKM are due to a lack of understanding of SAK EMKM, a lack of socialization of SAK EMKM, and a lack of human resources in the accounting field.
Analisis perhitungan dan pencatatan penerimaan Bea Perolehan Hak atas Tanah dan Bangunan di Badan Pendapatan Daerah Kabupaten Minahasa Tampi, Mercy Christiani; Elim, Inggriani; Wangkar, Anneke
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.221

Abstract

Land and Building Acquisition Fee (or BPHTB) is an important source of regional income to support development in Minahasa Regency. This research aims 1) To find out the calculation of fees for acquiring land and building rights at the Regency Regional Revenue Agency Minahasa. 2) To find out the system for recording fees for acquiring rights to land and buildings at the Regency Regional Revenue Agency Minahasa. The data analysis method used in this research is the descriptive analysis method with data collection methods, namely interviews and documentation. The research results show that the calculation of BPHTB is carried out after the NPOP is determined as the basis for taxation minus the Non-Taxable Tax Object Acquisition Value (NPOPTKP) of IDR 60,000,000 for each taxpayer and IDR 300,000,000 for rights due to inheritance or testamentary grants. Then multiplied by a rate of 5%. The calculation has been carried out in accordance with the regulations, namely Minahasa Regency Regional Regulation Number 2 of 2011 concerning Land and Building Acquisition Fees. Recording of BPHTB receipts is adjusted to the taxes received and recording is carried out through proof of deposit, which can be in the form of a Deposit Certificate (SKS) from a bank or bank statement, all payment data is then inputted into the application system digitally. The BPHTB transaction or receipt recording system uses the BPHTB application system which is integrated with the land registration service system by the National Land Agency (or BPN).
Analisis Perhitungan dan Pelaporan Pajak Reklame dan Pajak Parkir Pada Badan Pendapatan Daerah Kota Manado Kuhon, Karina; Wangkar, Anneke; Mintalangi, Syermi
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 19 No 4 (2024): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/gc.v19i4.59952

Abstract

Taxes are a source of state income that will be used to fulfill the interests of society. One source of regional income is regional taxes which are used to finance the implementation and development of regional government. This research ais to determine the suitability of the calculation and reporting of advertisement tax and parking tax at the Manado City Regional Revenue Agency with Manado City Regional Regulation Number 2 of 2011 concerning Regional Taxes which are currently in effect. The analytical method used in this research is a descriptive method by conducting field studies through observation, interviews and documentation. The results of the research show that the implementation of the calculation and reporting of advertising tax and parking tax at the Manado City Regional Revenue Agency is in accordance with Manado City Regional Regulation Number 2 of 2011 concerning Regional Taxes. Keywords : Advertisement tax, parking tax, regional tax, tax calculation, tax reporting
Analisis penerapan e-faktur pajak oleh pengusaha kena pajak di KPP Pratama Manado Repi, Imiko Elissa; Elim, Inggriani; Wangkar, Anneke
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.278

Abstract

The Indonesian tax reform has made significant changes to the tax administration system, including replacing paper tax invoices with electronic invoices (e-Invoices).This research analyses the implementation of Tax e-Invoices by Taxable Entrepreneurs in reporting their Value Added Tax  (VAT) Periodic Tax Returns at KPP Pratama Manado.The research method used is a qualitative descriptive case study approach. The results of the research at KPP Pratama Manado show that the implementation of e-invoices has been successful, making it easier for KPP Pratama and Taxable Entrepreneurs. There are still some obstacles, such as network constraints and some Taxable Entrepreneurs' lack of understanding, but these can be overcome by KPP Pratama Manado. The use of e-invoices in reporting the current VAT period is effective in improving Taxable Entrepreneurs' compliance, as shown by the year-on-year compliance rate. In 2022, the rate was 91.86%, and in 2023, it was 92.92%.
Penerapan e-system perpajakan PPh Pasal 25 di KPP Pratama Kota Manado Mamadoa, Novalinda Jesika; Wangkar, Anneke; Kindangen, Wulan Deisy
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.284

Abstract

This study aims to determine the implementation of e-system for PPh Article 25 taxation at KPP Pratama Manado. The study was conducted at the Manado Pratama Tax Service Office. The types of data used in the study were primary data and secondary data. This study used qualitative descriptive analysis techniques. The results of the study indicate that (1) The implementation of e-system for taxation for receiving PPh Article 25 at KPP Pratama has been quite effective, (2) Its implementation for individual taxpayers has not been effective because there are still taxpayers who are confused about how to operate the system. This study is expected to provide information about e-system taxation that makes it easier for taxpayers to carry out their tax obligations.
Penerapan target costing sebagai pengendalian biaya produksi pada Usaha Mie Bakso Ojo Lali di Kota Bitung Moningka, Eugenia Trixie Jayanti; Wangkar, Anneke; Pinatik, Sherly
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.295

Abstract

Target costing is the most effective way to determine production costs. The company sets a target based on competitive market prices, allowing it to achieve the expected profit. This study set out to determine how to implement target costing as a control of production costs in the Ojo Lali Meatball Noodle business. Ojo Lali Meatball Noodle Business is a food production company located in Bitung Barat 1 Village, Maesa District, Bitung City. The results of the study are clear: after implementing target costing, the company calculated production costs at IDR 82,072,000 per month, while the target costing calculation showed IDR 73,539,000 per month. This has led to a significant increase in profits, rising from 25.6% to 33.3%.
Co-Authors Andayani, Ni Made Sri ANTOW, Angelica Arman, Haryanti Barek, Titya A. P. Bonde, Febiona A. CHRISTIAN, Theresia Christo A. Sualang, Christo A. David P. E Saerang, David P. E David P.E Saerang David Paul Elia Saerang Deisye Charoline Pulumbara Djaafara, Baharudin Driyana Ibrahim, Driyana Feiby Manus, Feiby Goenawan, Jestika Estevania Maria Grace B. Nangoi Hariadi, Muhammad Bahari Harijanto Sabijono Hebimisa, Marce Takasili Hendrik Gamaliel Hendrik Manossoh, Hendrik Herman Karamoy Inggriani Elim Jansen, Cornelia Ferny Jantje J. Tinangon Jenny Morasa Jiaw, Pamela Firginia Jullie J Sondakh Kakunsi, Indy Maria KARLOS, Sharon Ester Hermien Kaunang, Jessica Ch Kawatu, Ribka Olivia Kindangen, Wulan Deisy Kolinug, Lisa Christin Kuhon, Karina Lahope, Wendy Hillari Lamadi, Pricilia Virginia Lasupu, Erika Zhavira Lilyan Mahmud Linda Lambey, Linda Lintje Kalangi LUMANTO, Randy Lumowa, Cindy Shelly Maisudu, Rheylen Malonda, Jacky Jonathan Mamadoa, Novalinda Jesika Mamentu, Timons Manimbaga, Federicky Merry Christmas Malomis, Merry Christmas Mondigir, Vania Salsabella Christy Belina Moningka, Eugenia Trixie Jayanti Montolalu, Merry Natalia Ester Rompis, Natalia Ester Novi Swandari Budiarso Oktavianti, Winni Nuraini Oroh, Ayu Anita Ekaristi Owu, Ribka Yuliana Syaloom Pandaleke, Reska Brigita PANGERAPAN , Sonny Ponomban, Yohanes C. Pusung, Brando Nofdi Ratuela, Hillary S.P Reimassa, Lani B. Repi, Imiko Elissa Rianto, Rifka Sharen RUMANDJO, YELSTI WELNIATI Sherly Pinatik Stanley Kho Walandouw Steven Tangkuman Suwintari, Ni Gusti Ayu Kade Syermi S.E. Mintalangi Tamin, Zefanya Evangeline Tampi, Mercy Christiani Tanjung, David Taufik, Meisa Farina Tety Darise, Tety Theis, Bryan Christian Marchelino Treesje Runtu Triski Intan Meylani Lengkong, Triski Intan Meylani Triyono, Nofriyanto Ventje Ilat Walandouw , Stanley Kho Watuseke, Ruth Hartinah Wawointana, William Juan Weol, Stefi Cristiani Widiana, I Gusti A.E Wondal, Meilani