Article Per Year (5 Year)
p-Index From 2020 - 2025
3.993
P-Index
This Author published in this journals
All Journal JURNAL ADMINISTRASI PUBLIK JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Journal of Contemporary Accounting Indonesia Accounting Journal Formosa Journal of Applied Sciences (FJAS) Journal of Governance, Taxation, and Auditing Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
Sintje Rondonuwu, Sintje
Universitas Sam Ratulangi Manado
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

Published : 62 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Riset Akuntansi dan Portofolio Investasi

 1 
Pengaruh debt to equity ratio (DER), long-term debt to asset ratio (LDAR), dan discretionary accrual terhadap pajak penghasilan badan terutang (Studi pada perusahaan jasa transportasi dan logistik di Bursa Efek Indonesia periode 2019-2023) Away, Tesalonika Christoffelia; Wokas, Heince R. N.; Rondonuwu, Sintje
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.224

Abstract

This study aims to examine the significant effects of the debt to equity ratio (DER), long-term debt to asset ratio (LDAR), and discretionary accrual on corporate income tax payable in transportation and logistics sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The study employs a quantitative approach with purposive sampling, resulting in a sample of 11 companies from a total population of 37 companies. Data analysis was conducted using multiple linear regression analysis with the assistance of IBM SPSS 26 software. The results indicate that, partially, the debt to equity ratio (DER) has a positive and significant effect, the long-term debt to asset ratio (LDAR) has no significant effect, while discretionary accrual has a negative and significant effect on corporate income tax payable. Simultaneously, the debt to equity ratio (DER), long-term debt to asset ratio (LDAR), and discretionary accrual have a significant impact on corporate income tax payable.
Penerapan Peraturan Daerah Nomor 1 Tahun 2013 terhadap pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kabupaten Halmahera Selatan Baba, Rian M.; Sabijono, Harijanto; Rondonuwu, Sintje
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.334

Abstract

The study's objective is clear: to assess the implementation of Regional Regulation Number 1 of 2013 regarding the collection of Rural and Urban Land and Building Tax (PBB-P2) in South Halmahera Regency. We used a qualitative descriptive method through interviews and document analysis. The findings definitively show that the regulation has been applied in accordance with the stipulated tax collection procedures, including data collection, tax determination, and payment mechanisms. However, we have identified several obstacles, such as limited taxpayer awareness and administrative inefficiencies, which have contributed to persistent tax arrears. This research is vital for local governments to assess the effectiveness of existing taxation policies and identify obstacles faced by the government in implementing taxation policy.
Co-Authors Assa, Yuuki Jonas John Away, Tesalonika Christoffelia Baba, Rian M. Belda, Tumilantouw Frety Emma Brigita, Waworuntu Gicella Dasmasela, Vicy M. David P.E Saerang David Saerang, David Doaly, Zefanya Jeane Grace B. Nangoi Harijanto Sabijono Heince R. N. Wokas Hendrik Manossoh, Hendrik Herman Karamoy Ilat, Veronica Inggriani Elim IROTH, RANDA MATTHEW Jantje J. Tinangon Jantje Tinangon Jenny Morasa Jullie J Sondakh Kasenda, Tirsa Koho, Clever Clinton Kroma, Mutiara Pertiwi Lamia, Miranda Latulola, Anatasya Linda Lambey, Linda Lintje Kalangi Lomboan, Meiva F. Makahinda, Edgar Eleazar Mamusung, Maryanti Kerol Mangowal, Marcelina C. Manik, Sutra Manuhutu, Yana Aprilia Maruru, Widya Masuara, Harlan H. Moray, Christian Morgan Muchtar, Maria Gabrielle Mumu, Ablessy Nantingkaseh, Ribka L.V Novelya Suoth, Novelya Novi Swandari Budiarso Noya, Vini E.M Oroh, Nelvie E. Oroh, Yosua H. Pakambi, Siska Cantika Panekenan, Heine Glorina Pangkey, Jacklyn N. D. Pelleng, Benaya Pontoh, Tiara A Popang, Andika Saputra Potalangi, Vinda Vebianti Punusingon, Natalia Robert Lambey Salasa, Juliana Y.P SENOBUA, Sriwahyuni Setiono, Angelina Sharen Eflin Juniver Putong, Sharen Eflin Juniver Sigar, Preisia Simanjuntak, Lucyana Aprillya Sitompul, Zefanya Yohana Soeda, Endri Brifio Stanly W. Alexander Suak, Victor Youbert Stenly Suci, Tri Sukma Melati Sumual, Jerikho Reagan Suwetja3, I Gede Tampubolon, Tamara Cheryll Tania, Beauty Theresia Thebora, Patras Tinamberan, Stacia Treesje Runtu Tudje, Susanti Tumbelaka, Dean Enriqe Tutuhatunewa, Christine S. Usman, Yuliasari Ventje Ilat Winston Pontoh Wowor, Brigita Carmelia Wuwungan, Gabriela Thalia