Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal JURNAL RISET AKUNTANSI DAN AUDITING ACCOUNTABILITY Journal of Information System, Applied, Management, Accounting and Research Jurnal Abdi Masyarakat Indonesia
Pingkan Elni Wowor, Pingkan Elni
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
PENGARUH PEMAHAMAN WAJIB PAJAK DAN MANFAAT PAJAK RESTORAN TERHADAP KEMAUAN WAJIB PAJAK MEMBAYAR PAJAK (STUDI KASUS PADA USAHA RESTORAN DI KABUPATEN MINAHASA DAN KOTA TOMOHON) Wowor, Pingkan Elni; Sondakh, Jullie J.; Pinatik, Sherly
ACCOUNTABILITY Vol 4, No 1 (2015): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.8415.4.1.2015.83-94

Abstract

Tax is one of the sources of government revenue that can be relied upon, in this case, especially in the financing of local government. But in the collection muidah it would not, because in addition demanded the active role of taxation officers are also required the willingness of the taxpayer itself in paying taxes. Lack of willingness of taxpayers to pay their taxes can not be separated from the lack of knowledge on taxation, as well as the lack of such benefits in the eyes of society. Many still regard as a tax expenditure in vain. this is one of the factors that hinder the taxpayer in carrying out their tax obligations. Purpose of this study was to determine the understanding of taxpayers and tax benefits restaurant on the willingness of taxpayers to pay taxes in Minahasa district and in the town of Tomohon. Methods of analysis used in this study is the method of multiple linear regression analysis.Testing hypotheses used in this study is the F test and T test F test is to determine the effect of independent variables on the dependent variable simultaneously, whether significant effect or not, and T test to determine the effect of independent variables on the dependent variable partially, whether the effect significant or not.Based on the results of research conducted shows that in Minahasa, simultaneously understanding of the taxpayer and the tax benefit Restaurant significant effect on the willingness of taxpayers to pay taxes, and partial understanding of the taxpayer does not affect the willingness of taxpayers taxpayer, while the effect on the restaurant tax benefits the willingness of taxpayers taxpayer. In Tomohon, simultaneously understanding of the taxpayer and the tax benefit Restaurant significant effect on the willingness of taxpayers to pay taxes, and partial understanding of the taxpayer and the tax benefits of the restaurant affect the willingness of taxpayers taxpayer. This is evidenced by testing of the data obtained in this study.
ANALISIS PENGARUH PENGALAMAN, INDEPENDENSI, KEAHLIAN DAN SITUASI AUDIT TERHADAP SKEPTISISME PROFESIONAL AUDITOR (STUDI PADA BPK RI PERWAKILAN PROVINSI SULAWESI UTARA DAN BPK RI PERWAKILAN PROVINSI GORONTALO) Wowor, Pingkan Elni; Nangoi, Grace; Kalangi, Lintje
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i1.34926

Abstract

The financial examiner has the duty and authority to conduct audits of the management and accountability of state finances.BPK auditors are required to have a professional attitude.The examiner's professional attitude is manifested by always being professional skepticism during the examination process. This study aims to analyze and empirically prove the effect of experience, independence, expertise and audit situation on the professional skepticism of auditors at BPK RI Representatives of North Sulawesi Province and BPK RI Representatives of Gorontalo Province. The research method used in this study is a quantitative method, using primary data through a questionnaire.Respondents in this study were examiners who worked at BPK RI Representatives of North Sulawesi Province and BPK RI Representatives of Gorontalo Province.The sample used was 84 respondents, who were directly involved in inspection activities.Data were analyzed using multiple linear regression analysis and data testing was carried out with the assistance of the SPSS version 22 program. The results showed that: 1).Experience has no significant effect on auditors' professional skepticism at BPK Representatives of North Sulawesi Province and BPK Representatives of Gorontalo Province.2).Independence has a significant effect on the professional skepticism of auditors at BPK Representatives of North Sulawesi Province and BPK Representatives of Gorontalo Province.3).Expertise does not have a significant effect on the professional skepticism of auditors at BPK Representatives of North Sulawesi Province and BPK Representatives of Gorontalo Province.4).The audit situation has a significant effect on the professional skepticism of auditors at BPK Representatives of North Sulawesi Province and BPK Representatives of Gorontalo Province.
ANALISIS SISTEM AKUNTANSI PENGELOLAAN PAJAK HOTEL PADA BADAN PENDAPATAN DAERAH KOTA MANADO Syaefudin, Fanesa Isalia Minanda; Pongajow, Jacqlin Pongajow; Maramis, Lidya Anggiline; Paendong, Yelly Sjenny; Sumendap, Pricilia Christina; Runtuwene, Treesje Lusje; Wowor, Pingkan Elni
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 2 (2025): JISAMAR (March-May 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i2.1822

Abstract

The city of Manado as a business and tourism center in North Sulawesi has great potential in collecting hotel taxes. Hotel tax is one source of Regional Original Income (PAD). However, there are still several problems with the collection mechanism. So this affects the implementation of hotel tax revenues which is not optimal. This research aims to find out whether the hotel tax management accounting system at the Manado City Regional Revenue Agency is in accordance with Regional Regulation No. 2 of 2011. The research method used is qualitative with a descriptive approach. Data collection techniques through observation, interviews and documentation. The research results show that the hotel tax management system is good, but there are still several weaknesses that affect the effectiveness of tax revenue in Manado City.
Sosialisasi dan Pendampingan Penyusunan Laporan Keuangan pada Usaha Kios Buah Banjer di Kota Manado Provinsi Sulawesi Utara Syaefudin, Fanesa Isalia Minanda; Wangarry, Andreas Randy; Siahaan, Belthasar Trito; Sumendap, Pricilia Christina; Pangemanan, Shane Anneke; Ginting, Wenny Anggresia; Maramis, Lidya Anggiline; Korompis, Sintia Nuraini; Runtuwene, Treesje Lusje; Wowor, Pingkan Elni
Jurnal Abdi Masyarakat Indonesia Vol 5 No 3 (2025): JAMSI - Mei 2025
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.1839

Abstract

UMKM (Usaha Mikro, Kecil, dan Menengah) memiliki peran yang sangat penting dalam perekonomian Indonesia, termasuk di Kota Manado. Salah satu tantangan utama yang dihadapi oleh pelaku UMKM adalah keterbatasan pengetahuan dalam penyusunan laporan keuangan yang baik dan benar. Hal ini seringkali menyebabkan kesulitan dalam pengelolaan usaha, pengambilan keputusan, serta akses terhadap sumber pendanaan. Oleh karena itu, kegiatan sosialisasi dan pendampingan dalam penyusunan laporan keuangan menjadi sangat penting. Penelitian ini bertujuan untuk memberikan pemahaman dan keterampilan dalam menyusun laporan keuangan kepada pelaku UMKM, khususnya pemilik Kios Buah Banjer di Kota Manado. Kegiatan sosialisasi dilakukan dengan pendekatan yang mudah dipahami dan relevan dengan kebutuhan usaha mereka. Selain itu, pendampingan secara langsung diberikan kepada pemilik usaha untuk menyusun laporan keuangan berdasarkan SAK EMKM untuk UMKM. Hasil dari kegiatan ini menunjukkan bahwa adanya peningkatan pemahaman pelaku UMKM dalam menyusun laporan keuangan yang lebih sistematis dan akurat. Kios Buah Banjer yang sebelumnya kesulitan dalam mengelola laporan keuangan, kini dapat membuat laporan yang membantu dalam memantau kondisi keuangan usaha mereka. Pendampingan ini juga memberikan dampak positif dalam meningkatkan kinerja usaha serta membuka peluang untuk mendapatkan bantuan pembiayaan dari lembaga keuangan.
Co-Authors Fanesa Isalia Minanda Syaefudin, Fanesa Isalia Minanda Ginting, Wenny Anggresia Grace Nangoi Jullie J Sondakh Korompis, Sintia Nuraini Lidya Anggiline Maramis Lintje Kalangi Paendong, Yelly Sjenny Pangemanan, Shane Anneke Pongajow, Jacqlin Pongajow Runtuwene, Treesje Lusje Sherly Pinatik Sumendap, Pricilia Christina Trito, Belthasar Siahaan Wangarry, Andreas Randy