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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 ACCOUNTABILITY Jurnal Ipteks Akuntansi Bagi Masyarakat Journal of Governance, Taxation, and Auditing The Contrarian: Finance, Accounting, and Business Research Manajemen Bisnis dan Keuangan Korporat
Novi S. Budiarso, Novi S.
Universitas Sam Ratulangi Manado.
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS PENERAPAN E-FAKTUR DALAM PROSEDUR DAN PEMBUATAN FAKTUR PAJAK DAN PELAPORAN SPT MASA PPN PADA CV. WASTU CITRA PRATAMA Maria, Anzeli; Elim, Inggriani; Budiarso, Novi S.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.03.20308.2018

Abstract

e-Invoice is an electronic tax invoice made by the Directorate General of Taxes to reduce fraud committed by parties who often manipulate tax invoices or create fictitious tax invoices that can affect the VAT to be borne. The implementation of Electronic Tax Invoice is stipulated in the Regulation of the Director General of Taxes PER-16 / PJ / 2014 is conducted gradually starting July 1, 2014, July 1, 2015, and the last July 1, 2016. The purpose of this study was conducted to determine the application of e-invoice in making invoice and to know the application of SPT reporting of VAT Period on CV. Wastu Citra Pratama. The type of research used in this research is descriptive by using qualitative approach. The results showed that in the application of e-Invoice CV. Wastu Citra Pratama has applied e-Invoice since July 2014, the implementation of e-Invoice in the manufacture of tax invoice has been running well, as for some obstacles that often faced the company in using e-Invoice applications can still be overcome only need special attention more, especially in internet networks that are sometimes slow or not supportive so that in uploading tax invoices often fail. In the case of e-Invoice implementation in SPT reporting the VAT period is still the same as before e-Invoice but only in the making is done in one e-Invoicing application. However, in reporting the company uses e-filing and in its reporting is still found a delay in reporting the tax return period of VAT.Keywords: e-Invoice, SPT VAT Period, PER-16/PJ/2014
ANALISIS PERENCANAAN PAJAK PENGHASILAN PASAL 21 SEBAGAI UPAYA EFISIENSI PAJAK PENGHASILAN BADAN USAHA PADA PT. ASURANSI ASEI INDONESIA CABANG MANADO Manangkalangi, Adikodrati M.; Elim, Inggriani; Budiarso, Novi S.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 3 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.3.26013.2019

Abstract

Tax planning is one of the ways that taxpayers can use to make tax savings, without violating the constitution or the applicable taxation laws. Tax planning is used to anticipate tax evasion, so that the company can be consistent in payments, and also make corporate tax payments efficient. The research objective is to determine whether the application of tax planning methods used by PT. Asuransi Asei Indonesia Manado Branch in streamlining its tax payments, especially on income tax article 21. In this study the type of data used is qualitative data and quantitative data, while for the data source uses primary data, and the analytical method used is descriptive analysis method. Based on the results of the study, it was concluded that more efficient in paying taxes is to use the Gross-Up Method, rather than using the company's current tax planning method, the Net Method. Because the Gross-Up method, the company PT. Asuransi Asei Indonesia Manado Branch will provide tax benefits equal to article 21 income tax withheld from employee income, without the need for fiscal correction and for this case the allowance the company can provide through the Gross-Up Method is as much as Rp. 132,718,489.
PENERAPAN PAJAK PENGHASILAN PASAL 23 ATAS JASA AGEN PADA PT. JASARAHARJA PUTERA CABANG MANADO Setyawardana, Ridho; Kalangi, Lintje; Budiarso, Novi S.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 1 (2021): JE VOL 9 NO 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (587.152 KB) | DOI: 10.35794/emba.v9i1.32009

Abstract

Pajak penghasilan pasal 23 adalah pajak yang dikenakan pada penghasilan atas modal, penyerahan jasa, atau hadiah dan penghargaan, selain yang telah dipotong pajak penghasilan pasal 21. Penelitian ini mengambil tempat di PT. Jasaraharja Putera Cabang Manado yang bergerak dibidang jasa asuransi umum di Kota Manado. Tujuan dari penelitian untuk mengetahui perhitungan dan pemotongan pajak penghasilan pasal 23 atas jasa agen pada PT. Jasaraharja Putera Cabang Manado sesuai dengan Undang-Undang Nomor 36 Tahun 2008. Penelitian ini merupakan penelitian kualitatif dengan pendekatan deskriptif yang dilakukan pada PT Jasaraharja Putera Cabang Manado. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif berupa nota komisi agen yang telah dipotong pajak penghasilan pasal 23. Metode yang dilakukan dalam pengambilan data adalah melalui wawancara dengan pimpinan dan pegawai yang berhubungan dengan data perhitungan pajak penghasilan pasal 23. Hasil peneltian menunjukan bahwa penerapan pajak penghasilan pasal 23 pada PT. Jasaraharja Putera Cabang Manado telah sesuai dengan Undang-Undang Nomor 36 Tahun 2008. Namun, dalam mekanisme perhitungan dan pemotongan tarif pajak penghasilan pasal 23 belum sesuai dengan undang-undang yang berlaku. Kata Kunci: Pajak Penghasilan, Pasal 23.
PENGARUH PENGETAHUAN PERPAJAKAN, SANKSI PAJAK DAN PERSEPSI KEADILAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA MANADO Soda, Jeheskiel; Sondakh, Jullie J.; Budiarso, Novi S.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 1 (2021): JE VOL 9 NO 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (953.774 KB) | DOI: 10.35794/emba.v9i1.32855

Abstract

Pengetahuan perpajakan adalah proses pengubahan sikap dan tata laku seorang wajib pajak atau kelompok wajib pajak dalam usaha mendewasakan manusia melalui upaya pengajaran dan pelatihan. Sanksi perpajakan merupakan alat pencegah (preventif) agar wajib pajak tidak melanggar norma perpajakan. Persepsi keadilan merupakan suatu proses dari individu dalam menginterpretasikan suatu hal yang diterimanya ke dalam suatu penilaian yang tepat. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh pengetahuan perpajakan, sanksi pajak, dan persepsi keadilan wajib pajak tentang peraturan pemerintah no. 23 tahun 2018 terhadap kepatuhan wajib pajak UMKM di Kota Manado. Metode analisis yang digunakan dalam penelitian ini adalah kuantitatif. Metode kuantitatif adalah data yang diukur dalam suatu skala numerik (angka), dimana penelitian dilakukan dengan cara mengumpulkan data kuesioner dari 70 responden. Teknik analisis yang digunakan adalah regresi linier berganda. Berdasarkan hasil penelitian, pengetahuan perpajakan, sanksi pajak dan persepsi keadilan wajib pajak tentang peraturan pemerintah no. 23 tahun 2018 berpengaruh secara parsial terhadap kepatuhan wajib pajak UMKM di Kota Manado. Kata kunci: Pengetahuan Perpajakan, sanksi pajak, persepsi keadilan, PP no.23 Tahun 2018, Kepatuhan Wajib Pajak
PENGARUH STRUKTUR MODAL DAN ARUS KAS OPERASI TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2018 Mamangkay, Greyshella Sesdi; Pangemanan, Sifrid S.; Budiarso, Novi S.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 1 (2021): JE VOL 9 NO 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (996.191 KB) | DOI: 10.35794/emba.v9i1.32202

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal dan arus kas operasi terhadap pertumbuhan laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2015-2018. Metode penelitian adalah pendekatan kuantitatif. Metode pengambilan sampel adalah metode purposive sampling. Sampel penelitian ini adalah 9 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Alat analisis yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa struktur modal tidak berpengaruh signifikan terhadap pertumbuhan laba, yang berarti secara parsial tidak terdapat pengaruh antara variabel struktur modal terhadap pertumbuhan laba. Arus kas operasi secara parsial tidak berpengaruh signifikan terhadap pertumbuhan laba perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2015-2018. Kata Kunci: Struktur Modal, Arus Kas Operasi, Pertumbuhan Laba
ANALISIS PENYAJIAN, PENGAKUAN DAN PENGUKURAN, SERTA PENGUNGKAPAN KREDIT BERMASALAH (NONPERFORMING LOAN) SESUAI PSAK NOMOR 50, 55 DAN 60 PADA PT. BANK SULUTGO (PERSERO) TBK. Palangngan, Diaz Donatus; Tinangon, Jantje J.; Budiarso, Novi S.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 4, No 4 (2016): JE VOL. 4 NO. 4 (2016) HAL 783 - 892
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (439.402 KB) | DOI: 10.35794/emba.4.4.2016.14512

Abstract

ABSTRAK: Kredit bermasalah adalah suatu keadaan dimana nasabah sudah tidak sanggup membayar sebagian atas seluruh kewajibannya kepada bank seperti yang telah diperjanjikan dan dapat menimbulkan kerugian potensial kepada bank. Penelitian ini dilakukan pada PT. Bank SulutGo (Persero) Tbk. dengan menggunakan metode penilitian deskriptif komparatif. Tujuan penelitian ini yaitu untuk mengetahui apakah Penyajian, Pengakuan dan Pengukuran, serta Pengungkapan Kredit Bermasalah pada PT. Bank SulutGo (Persero) Tbk. telah sesuai dengan perlakuan akuntansi menurut PSAK Nomor 50 (revisi 2010), 55 (revisi 2011) dan 60 (revisi 2011). Hasil penelitian menunjukkan bahwa sejak tanggal 01 Januari 2012 PT. Bank SulutGo (Persero) Tbk telah menerapkan PSAK Nomor 50, 55 dan 60 dalam perlakuan akuntansi terhadap kredit bermasalah,  meskipun belum sepenuhnya karena sebagian pelakuan akuntansi diadopsi dari Peraturan Bank Indonesia (PBI). Kedepannya penerapan PSAK Nomor 50, 55 dan 60 dalam perlakuan kredit bermasalah diharapkan bisa diterapkan secara lebih konsisten agar perusahaan menghasilkan informasi keuangan yang lebih akurat.   Kata Kunci: Kredit, Kredit Bermasalah, PSAK Nomor 50, 55 dan 60
The Effect Of The Implementation Of E-Samsat And Tax Sanctions On The Level Of Compliance Of Motor Vehicle Taxpayers In The Regional Revenue Agency Of North Sulawesi Province In 2019-2021 TURAMBI, Florensia; SONDAKH, Jullie J.; BUDIARSO, Novi S.
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i2.479

Abstract

Tax accounting is a matter of being able to determine the amount of tax owed based on a financial statement prepared by the company. In general, tax accounting is an accounting that is set for a purpose in order to obtain a determination of the amount of tax owed. Sistem Administrasi Manunggal Satu Atap (SAMSAT). E-samsat is a breakthrough from related parties to make it easier for taxpayers to carry out their obligations to pay motor vehicle taxes in their jurisdiction. Tax sanctions are a guarantee that the provisions of tax laws and regulations (tax norms) will be followed/obeyed/obeyed (Mardiasmo, 2019:72). This study has the aim of determining the effect of the application of E-samsat and tax sanctions on the level of compliance of motor vehicle taxpayers at the Regional Revenue Agency of North Sulawesi Province. The type of research used in this study is correlation quantitative research. The number of samples used was 100 respondents using the purposive sampling method collected through a questionnaire (google form). This study uses data analysis techniques, namely multiple linear regression analysis. The results of this study show that the application of E-samsat does not affect the level of compliance of motor vehicle taxpayers, while tax sanctions have a positive effect on the level of compliance of motor vehicle taxpayers at the Regional Revenue Agency of North Sulawesi Province.
Analisis penerapan penentuan harga jual menggunakan metode cost plus pricing dengan pendekatan full costing pada Kopi Chuseyo Manado Rembet, Pingkan Christy; Budiarso, Novi S.; Korompis, Claudia W. M.
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.351

Abstract

This study aims to analyze the application of the cost plus pricing method using the full costing approach in determining the selling price at Kopi Chuseyo Manado. The background of the study is based on the franchise policy where the selling price is set centrally, without fully considering the local branch’s production and nonproduction costs. This research uses a descriptive qualitative method with a case study approach. Data were collected through interviews and documentation, then analyzed by calculating the cost of goods manufactured using the full costing method and determining the selling price by adding a profit margin. The results show a discrepancy between the centrally determined selling price and the price calculated using the cost plus pricing method. This method is considered more accurate as it includes all relevant costs, helping the business achieve optimal profit and avoid losses due to inaccurate pricing. The study recommends this method for similar MSMEs to improve pricing accuracy.
The impact of audit findings and follow-up actions on audit recommendations on audit opinions of financial statements with APIP capabilities as a moderating variable (A study on provincial/regencies/cities governments in Suluttenggo Region) Indriani, Dwinta; Tinangon, Jantje J.; Budiarso, Novi S.
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.159

Abstract

The audit opinion issued on government financial statements is the conclusion of the BPK audit process. These opinions provide a qualitative picture of financial management, reflecting the accountability and transparency of local government. This research analyses the influence of audit findings and follow-up actions on audit recommendations (or TLRHP) on audit opinions and examines the moderating effect of APIP capabilities on this relationship. An analytical method employed is binary logistic regression analysis with the absolute difference test. This study used secondary data from the BPK IHPS and the Financial and Development Supervisory Agency (or BPKP) annual performance report. The data encompasses 37 provincial, regency, and city governments in North Sulawesi, Central Sulawesi, and Gorontalo for the fiscal period 2018 to 2022. The results reveal that audit findings have no significant impact on audit opinions. Conversely, both TLRHP and APIP capabilities have a significant influence on audit opinions. Furthermore, APIP capabilities moderate the relationship between TLRHP and audit opinions but not the relationship between audit findings and opinions.
Co-Authors Alhabsyi, Muhamad N Christian, Yuyun Apriana Christony Maradesa David P. E. Saerang Debbie Deborah. S. Mokolinug, Debbie Deborah. S. Effendhi, Ria A. Eleanor Laura Pontoh, Eleanor Laura Grace B. Nangoi Harijanto Sabijono Hendrik Manossoh, Hendrik Indriani, Dwinta Inggriani Elim Jantje J. Tinangon Jenny Morasa Jullie J Sondakh Kalendesang, Angelina Klesia Kansil, Tiara A. M. Katili, Indra Ningsih Kawengian, Pricillia V.E Korompis, Claudia W. M. Kowel, Viva A. A. Linda Lambey, Linda Lintje Kalangi Lucky Dotulong Magdalena Wullur Mamangkay, Greyshella Sesdi Mamentu, Timons P. M. Manangkalangi, Adikodrati M. Manurung, Lucky Jansen Maria, Anzeli Mokoginta, Mia Istiana Muhaling, Oktovianda Medalia Nainu, Rismawaty Palangngan, Diaz Donatus Pua, Ailling I. Pu’o, Sofyarifani Putong, Valensia Nola Putri, Trianita Rahmad Mahmud, Rahmad Raisa Stephanie Janis Rembet, Pingkan Christy Rosalie, Eugenia Ruru, Novianti Setyawardana, Ridho Sifrid S. Pangemanan Soda, Jeheskiel Soleman, Muhammad T. Sondakh, Margareth Sondakh, Thessa F. Y. Supit, Johnetha Lafani Tambingon, Vernando Viki Tinangon, Jantje J TURAMBI, Florensia Ventje Ilat Wangarry, Reynold Waworundeng, Veronica Winston Pontoh