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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 penerimaan pajak reklame pada Badan Pendapatan Daerah Kota Manado Arman, Haryanti; Walandouw, Stanley Kho; 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.325

Abstract

Regional autonomy and fiscal decentralisation require local governments to manage their finances and become self-governing. One of them is by exploring the potential of local revenue through local taxes. Billboard tax is included in the district/city local tax, so it is important to evaluate the implementation of the law at the local level, especially in Manado City. This study aims to analyze the effectiveness and contribution of advertising tax revenue to the Manado City Regional Original Income (PAD) at the Regional Revenue Agency during the period 2020 to 2022. The method used in this study is a descriptive qualitative method used by processing data through calculating the percentage of effectiveness and contribution based on a comparison between the realization and target revenue and PAD realization. The results of the study show that the level of effectiveness of advertising tax revenue has increased every year. Meanwhile, the contribution of advertising tax to the Manado City PAD has decreased from year to year. This shows that the role of advertising tax as a source of PAD is still very low and has not made a significant contribution to regional income.
Analisis penerapan tarif efektif rata-rata dalam perhitungan dan pelaporan Pajak Penghasilan Pasal 21 pada PT Lorent Frozen Fish Kota Bitung Goenawan, Jestika Estevania Maria; Walandouw , Stanley Kho; 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.333

Abstract

This study aims to analyse the application of the Average Effective Rate in the calculation and reporting of Income Tax Article 21 at PT Lorent Frozen Fish Bitung City based on PP No. 58 of 2023. This research uses a qualitative method. The types of data in this study are quantitative and qualitative data. The results of this study indicate that PT Lorent Frozen Fish calculates and reports Income Tax Article 21 using the Average Effective Rate based on PP No. 58 of 2023. In the calculation of Income Tax Article 21 there is still an overpayment of tax for employees who stop working in the middle of the year and there are still errors in the application of progressive tax rates for the calculation of annual tax payable. For the reporting of Income Tax Article 21 at PT Lorent Frozen Fish, there is still a delay.
Pengaruh digital perpajakan dan self-assessment system terhadap perilaku tax avoidance pada usaha kecil menengah di Jalan Flamboyan Manado Kakunsi, Indy Maria; Kalangi, Lintje; Wangkar, Anneke
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.372

Abstract

This study examines the influence of digital taxation and the self-assessment system on tax avoidance behavior among Small and Medium Enterprises (SMEs) in Indonesia. The research is motivated by the persistent issue of low tax compliance in the SME sector despite the government’s implementation of tax digitalization and the self-assessment system. A quantitative approach was employed using a sample of 71 SME taxpayers operating on Flamboyan Street, Manado, North Sulawesi, selected through simple random sampling. Primary data were collected via an online questionnaire (Google Forms). The data were analyzed using multiple linear regression and t-tests, supported by classical assumption tests to ensure the validity of the regression model. The findings reveal that digital taxation has a significant negative effect on tax avoidance behavior, indicating that improved implementation of digital tax systems enhances transparency and oversight, thereby reducing opportunities for tax avoidance. Conversely, the self-assessment system has a significant positive effect on tax avoidance behavior, suggesting that greater autonomy in calculating, paying, and reporting tax obligations increases the likelihood of exploiting legal loopholes.The study concludes that while digital taxation effectively curbs tax avoidance among SME taxpayers, the self-assessment system must be accompanied by stronger oversight and enforcement mechanisms to prevent misuse. These results provide policy insights for strengthening tax compliance in Indonesia’s SME sector.
Evaluation of the Application of the Interpretation of Financial Accounting Standard Number 35 on the Preparation of Financial Statements of Non-Profit Oriented Entities at the Hermon Tolombukan Child Development Center Owu, Ribka Yuliana Syaloom; Tinangon, Jantje J.; Wangkar, Anneke
Formosa Journal of Science and Technology Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i9.11515

Abstract

This study aims to evaluate how the Interpretation of Financial Accounting Standards (ISAK) Number 35 is applied in the preparation of financial statements of the Hermon Tolombukan Child Development Center. The purpose of this interpretation is to increase the transparency and accountability of the financial statements of non-profit-oriented entities. ISAK No. 35 is an accounting guideline for non-profit entities, which includes reporting of activities, balance sheets, cash flows, and changes in net assets. This study uses a qualitative descriptive method with a case study approach to identify the extent to which the Hermon Tolombukan Child Development Center has implemented ISAK No. 35 in the preparation of its financial statements. Data was obtained through interviews, documentation, and direct observation of the financial report preparation process. The results of the study show that the application of ISAK Number 35 to the existing PPA is not in accordance with the existing accounting standards. This study recommends the need for further training for financial managers and periodic evaluations to ensure that accounting standards are applied consistently and effectively. With this evaluation, it is hoped that the update of the financial recording system can be improved, and further technical evaluation is expected to help ensure that the implementation of ISAK No. 35 can be implemented comprehensively.
Analysis of Calculation, Deduction, Recording, and Reporting Income Tax Article 22 for Procurement of Goods at the Minahasa Regency Trade Service Malonda, Jacky Jonathan; Sondakh, Jullie J.; Wangkar, Anneke
Formosa Journal of Applied Sciences Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i7.9986

Abstract

Taxes as the main source of state income are very important in the Indonesian economy. Income Income Tax Article 22 is the example of the reponsibilities that mandatory complied with by a business entity or government agency. The objective is to examine the procedures for calculating, deduction, recording and reporting Article 22 Income Tax in relation to goods procurement activities conducted by the Minahasa Regency Trade Service. In examining this research, descriptive qualitative methodologies were employed. The research results indicate that there are 2 out of 9 transactions from goods procurement activities that are subject to Income Tax Article 22 which still experience errors in the calculation, deduction and recording processes, so they are not adhere to the provisions in Minister of Finance Regulation Number 59/PMK.03/2022.
Analisis penerapan PPh final 1% atas penjualan rumah subsidi: Studi kasus pada PT. Bumi Mapanget Asri Manado Lamadi, Pricilia Virginia; Elim, Inggriani; Wangkar, Anneke
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.382

Abstract

This study analyzes the implementation of the Final Income Tax (PPh Final) Article 4 Paragraph (2) at a rate of 1% on the sale of subsidized housing at PT Bumi Mapanget Asri Manado. A case study qualitative approach was employed, using interviews and document analysis as data collection techniques. The results reveal that the mechanism of tax withholding and deposit has been carried out in accordance with Government Regulation No. 34 of 2016 and Minister of Finance Regulation No. 81 of 2024. However, the reporting process was adjusted based on the instructions from the Account Representative of the Manado Primary Tax Office. Administrative challenges were identified, particularly in the delay of certificate separation and the issuance of the Tax Object Number (NOP), which affected the timeliness of accounting recognition of transactions. This study contributes to the literature on property taxation and provides practical recommendations for developers in improving tax compliance and administrative efficiency.
Analysis of Value Added Tax Accounting Treatment at PT Daya Anugrah Mandiri Airmadidi Branch ANTOW, Angelica; GAMALIEL, Hendrik; WANGKAR, Anneke
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.574

Abstract

Value Added Tax (VAT) is a levy imposed on every sale and purchase transaction of goods and services carried out by individual taxpayers or business entities that have received the status of a Taxable Entrepreneur (PKP). The last amendment to the VAT Law is in Law Number 7 of 2021 concerning the Harmonization of Tax Regulations (UU HPP). PT Daya Anugrah Mandiri or better known as Daya Motor is a subsidiary of the Daya Group engaged in the retail sector of Honda motorcycles. Every purchase and sale of motorbikes carried out by PT Daya Anugrah Mandiri Airmadidi Branch is inseparable from the imposition of Value Added Tax (PPN). The purpose of this study is to find out how the VAT accounting treatment is at PT Daya Anugrah Mandiri Airmadidi Branch. This study used descriptive qualitative method. Researchers will explain the data obtained through interviews, observation, documentation, so as to get answers to problems in detail and clearly. The results of this study indicate that 4 aspects of the VAT accounting treatment at PT Daya Anugrah Mandiri Airmadidi Branch are in accordance with existing tax provisions and regulations, namely recognition, calculation, presentation, and reporting. But the recording is not appropriate because there is a recording error which results in data differences.
The Effect of Fixed Asset Intensity, Institusional Ownershop, and Company Size on Tax Avoidance in Textile and Garment Companies Listed on the Indoneisa Stock Exchange (IDX) in 2016-2021 LUMANTO, Randy; WANGKAR, Anneke; TANGKUMAN, Steven
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.586

Abstract

This study examines the effect of Fixed Asset Intensity, Institutional Ownership, and Company Size on Tax Avoidance in Textile and Garment Companies Listed on the Indonesia Stock Exchange (IDX) in 2016-2021. This research uses secondary research. The sample in this study used a purposive sampling technique to obtain a selection of 5 companies which accumulated and got as many as 30 data. The analytical method used in this research is the multiple regression analysis method. The results of the study show that Fixed Asset Intensity has an effect on Tax Avoidance, Institutional Ownership has an impact on Tax Avoidance, and Company Size has no effect on Tax Avoidance.
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