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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat
Heince R.N Wokas
UNIVERSITAS SAM RATULANGI
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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EVALUASI PERHITUNGAN DAN PENYETORAN PAJAK PENGHASILAN PASAL 22 ATAS PENGADAAN BARANG PADA KANTOR PELAYANAN PERBENDAHARAAN NEGARA (KPPN) KOTAMOBAGU Baharta, Zulkarnain; Elim, Inggriani; Wokas, Heince R.N
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.2.27867.2020

Abstract

The Indonesian government requires a significant amount of funds for the national development process both at the central and regional levels. For welfare and prosperity, it can help, one of the efforts to realize national development as the case with domestic resources consisting of taxes. One of the taxes set by the government is the tax that is imposed on the tax that is said to be received in the tax year or can also be taxed on translation in part of the tax year. The taxation included in Article 22 of Income Tax is also not part of fiscal policy, because it is a type of tax requested by the government. Article 22 of the procurement tax on the procurement of goods in the municipal treasury office in Kotamobagu is in accordance with the prevailing laws and regulations, taxation regulations and transfers. Descriptive qualitative method used in this study with data collection techniques consisting of interviews, documentation and observation. Data that has been collected from informants is then completed with the stages of data reduction, data presentation and conclusion completion. The results of the study found that KPPN at Kotamobagu City in the PPh article 22 was appropriate and some was not in accordance with Law No. 36 of 2008 concerning tax translation and Regulation of the Minister of Finance No. 34/PMK.010/2017 concerning tax collection Learn article 22 regarding payment or delivery of goods and activities in important fields or business activities in other fields. KPPN is not consistent with Minister of Finance Regulation No. 34/PMK.010/2017 concerning tax collection which addresses article 22.
Evaluasi sistem pengendalian intern penatausahaan barang milik negara pada kantor badan pengawasan keuangan dan pembangunan perwakilan provinsi sulawesi utara Pulakiang, Judhystira Viyanthy; Ilat, Ventje; Wokas, Heince R.N
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol 5, No 1 (2021): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

The purpose of this study is to determine the implementation of the Internal Control System for the Administration of State Property at the BPKP Representative Office of North Sulawesi Province. This research was carried out at the Financial and Development Supervisory Agency for North Sulawesi Province, the time was carried out from April 2021 to July 2021. The analytical method used to discuss the problems in this study was descriptive analysis method. The data collection method used in this research is primary data such as interviews and documentation. The results showed that the Internal Control System for the Administration of State Property at the BPKP Representative Office of North Sulawesi Province had been carried out well. For this reason, the agency is expected to be able to maximize every element of internal control in the administration of state property.
Co-Authors Apriliani Kasandra Tumuli, Apriliani Kasandra Ayu Try Setiyoningrum Baharta, Zulkarnain Butarbutar, Arian Sumando Harijanto Sabijono Inggriani Elim Jantje J. Tinangon Jantje Tinangon Jenny Morasa Jullie J Sondakh Liando, Leonard Yosua Linda Lambey, Linda Novi Swandari Budiarso Oroh, Yosua Heleluya Pulakiang, Judhystira Viyanthy Sajow, Cenissa . Susanto, Navadila Frurizka Turulaki, Shinta . Ventje Ilat Winston Pontoh