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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal East Asian Journal of Multidisciplinary Research (EAJMR) Asian Journal of Management Analytics Journal of Governance, Taxation, and Auditing International Journal of Business and Applied Economics (IJBAE) Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Sonny Pangerapan, Sonny
Universitas Sam Ratulangi Manado
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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ANALISIS PERBANDINGAN TARIF PAJAK PENGHASILAN PASAL 17 DAN TARIF PAJAKPENGHASILAN PASAL 4 AYAT 2 (STUDY KASUS PADA CV. MELANIA) Ransulangi, Marcelino; Karamoy, Herman; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13142.2016

Abstract

Income tax (VAT) is a tax levied on income earned by a taxpayer or entity. Income tax article 17 and article 4, paragraph 2 is one of the taxes that are used by the taxpayer or the body to calculate the tax to be paid to the government. The purpose of this study was to determine and analyze the process of calculation of Income Tax Article 17 and Article 4 paragraph 2 so that taxpayers can know the magnitude comparison of tax payments by using Tax Article 17 and Income Tax Article 4, paragraph 2 also taxpayers can determine the article where the right to apply in the company. The research was conducted in the city of Manado on the CV. Melania. The method used in this research is descriptive method. Data collection techniques that will be done is by way of literature research, documentation, and interviews. Keywords: Income Tax, Income Tax Article 17, Income Tax Article 4 paragraph 2.
PERLAKUAN AKUNTANSI PENDAPATAN DAN BEBAN BERBASIS SAK ETAP DAN IMPLIKASINYA PADA LAPORAN KEUANGAN KOPERASI KARYAWAN KARYA SAMPURNA PT. BANK MANDIRI Salindeho, Anggelina Chrisdayanti; Kalangi, Lintje; Pangerapan, Sonny
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 02 (2018)
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

            Cooperative is an association established by persons or legal entities of cooperatives that have limited economic ability, with the aim to improve the welfare of its members. Revenues and expenses are an important component of financial statements because different treatment of income and expenses will result in changes in the resulting financial statements. Financial Accounting Standards intended for cooperative entities are SAK ETAP. This study aims to determine the accounting treatment of income and expenses on Cooperative Employees Karya Sampurna PT. Bank Mandiri in accordance with SAK ETAP. The research method used in this thesis research is descriptive method whose purpose each data collected in the analysis and then drawn a conclusion and the type of research used is qualitative descriptive. The results obtained that the accounting treatment of income and expenses on Cooperative Employees Karya Sampurna PT. Bank Mandiri is in compliance with SAK ETAP.Keywords: Accounting treatment, income, expenses.
ANALISIS KOREKSI FISKAL UNTUK MENGHITUNG PPH BADAN PADA PT. EMPAT TUJUH ABADI JAYA Tulandi, Mesias Ridel; Sabijono, Harijanto; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19635.2018

Abstract

PT. Empat Tujuh Abadi Jaya is a company that is a taxpayer in the form of a body that has responsibility to calculate, deposit and report the tax payable that must be paid to the state based on self-assessment system that gives full trust to the taxpayer in reporting corporate tax. But there is a problem that will be faced in the payment of taxes. This is due to the fact that the financial statements in particular the income statements are different from the commercial profit referring to the Financial Accounting Standards while the fiscal profit refers to the applicable Taxation Law. This difference is simply in the presence of income and expenses recognized as income or expenses by the company but is not recognized by the tax and in the filling as the company does not pay attention to the fiscal correction in tax reporting. For that company must pay attention to fiscal correction / fiscal reconciliation so that the amount of corporate tax payable can be equal to tax. The purpose of this study is to determine the fiscal profit derived from the results of fiscal correction in commercial financial statements to determine the tax payable body. In this study, earnings obtained after the fiscal correction in the financial statements of Rp201,112,732.00 and profit before the fiscal correction of Rp181.510.720,00 for the calculation of corporate taxes using tarif 17 paragraph 2a with tarif 25% Act No. 36 of 2008 Tax The income of the company must pay the tax before it is made Rp45.377.680,00 for the corporate tax rate less attention to the Article 31 E fare with 50% discount from the normal tarif of 25% gross turnover Rp4.8.000.000.000,00 or below and up to Rp50. 000.000.000,00 billion got a discount. Gross circulation of PT. Empat Tujuh Abadi Jaya shall not exceed 4.8M amounting to Rp4,669,400,000.00, so the Company is permitted to use the rate of article 31 E.Keywords: Tax due, Income Statement, Fiscal Correction.
ANALISIS EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENCAIRAN TUNGGAKAN PAJAK DI KPP PRATAMA TAHUNA Marellu, Afke; Sondakh, Jullie J; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.17387.2017

Abstract

One of the efforts to achieve the country's development by exploring the source of funds from domestic sources in the form of taxes but awareness of the taxpayers are less concerned in paying taxes therefore tax collection should be the goal so that taxpayers can settle their tax debt. The purpose of this study is to provide an overview of collection action with a letter of reprimand and forced letter as well as the effectiveness of tax collection with a letter of reprimand and forced letter to the disbursement of tax arrears on KPP Tahuna. In this study using a comparative descriptive. Based on the research results can be seen the level of effectiveness of tax collection by the warning letter and the letter and forced in 2012-2015 are less effective because they brought indicators of the effectiveness of 60%. Some things cause payment letter of reprimand and forced letter did not reach 100% among others existence of difficulties in finding residence address of the taxpayer, the presence of two TIN of the tax payer and the taxpayer who does not acknowledge the existence of the tax debt.Keywords: Tax Billing, Level of Effectiveness.
ANALISIS PENGARUH PELAKSANAAN SISTEM PENAGIHAN AKTIF TERHADAP TINGKAT PENCAIRAN TUNGGAKAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO Alumu, Sumaryani Ode; Alexander, Stanly W.; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.17687.2017

Abstract

Tax is a very potential alternative in order to raise the fund. Based on that, then increased public awareness in this regard should be supported with an increase in the taxation of an active role in gonverment to improve people’s welfare and encoraging people to take responsiblity and play o role in the development of economic development. The purpose of this research is to know whether exist or not the influence of activated the billing system on taxpayer’s. The research methode used simple linear regression analysis and for data was processed using SPSS V.17, The results showed that the relationship between the active billing with the level of tax arrears of individual taxpayer’s in the Tax Office Primary  Manado no significant effect and classified as ineffective with the value of correlation Pearson of letter warning of -.299 and a letter of force of -370, while the contributions given billing active of delinquent disbursement personal taxpayer’s is 18,3%, the rest of it is 81,7%, disbursement of tax is affected by other which are not examined in this research.Keywords : Active Billing Implementation, Disbursement of Tax Arrears
EVALUASI PENYAJIAN DAN PENGUNGKAPAN ASET TETAP BERDASARKAN PSAK NO. 16 PADA PT. AKAM Hukom, Hosianita Fiandani; Morasa, Jenny; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19642.2018

Abstract

A prime company entity can be seen through the company’s financial statement that is based on Financial Accounting Standards as a guidance in producing the financial statement. Fixed assets is a supporting element which has a quite large value and an important position in a company, therefore the information about the asset should comply with the prevailing standards. The aim of this research is to find out whether the presentment and disclosure of regular assets at PT. AKAM are in conformity with the Statement of Financial Accounting Standards (SFAS) No. 16 concerning property and equipment. The writer uses descriptive method, and the data collection was through interview, observation, and documentation. PT. AKAM is a company entity that engaged in construction service. According to the research result, it can be concluded that the presentment and disclosure of company fixed assets have led to Statement of Financial Accounting Standards (SFAS) No.16.  Keywords : Presentment, Disclosure, Fixed Asset, SFAS 16.
EVALUASI PENERAPAN AKUNTANSI PAJAK AIR PERMUKAAN PADA PERUSAHAAN DAERAH AIR MINUM KABUPATEN MINAHASA UTARA Wowor, Stephanie Selina Sheren; Elim, Inggriani; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 01 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.01.17210.2017

Abstract

Surface water tax is one of the local taxes levied by the provincial government as one of the sources of local revenue. Surface water taxes are a tax on the collection and/or utilization of surface water. The objective of this research is to know the use of surface water tax accounting whether the use of surface water tax has been in accordance with applicable laws, tax laws and local regulations. The research was conducted at the Regional Water Supply Company (PDAM) of North Minahasa Regency which is located at Worang By Pass Street Number 1, District Airmadidi. The method used in this research is comparative descriptive method. The results show that the PDAM of North Minahasa Regency calculated and paid a relatively small surface water tax for 2014, 2015 and 2016.Keywords : tax, surface water, evaluation
PENERAPAN SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) BARANG MILIK DAERAH PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA MANADO Monica, Sepang Gisella; Saerang, David Paul Elia; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.17683.2017

Abstract

Regional management information system application is a computer application program that is integrated and can help the process of the administration of the local government from the provincial level, city level until the sub-district level. SIMDA consists of 26 separate application that can be distributed to construct the SKPD with  ntegrated database system so that the output can be used by the regional government to help the decision making process. The purpose of this research is to know the Applying of Regional Management Information System Regional Assets on Financial and Asset Management Agency of the city of Manado. The analysis method used is qualitative descriptive method. The results of the study showed that the applying of the SIMDA-BMD on BPKAD had run well, starting from planning, procurement, use, administration, utilization, maintanence and deletion are well under way, but there is a weakness in this application which cannot be used on windows 10.Keywords: Regional Management Information System, Regional Assets.
PENGARUH PEMERIKSAAN DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO Mohammad, Indira; Saerang, David Paul Elia; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.18370.2017

Abstract

Tax revenues include receipt tax and customs and excise, became the backbone of the state budget. Achievement of the target of the tax over the years yet provide maximum results. As the parties directly involved in the procedure of tax collection tax officials (tax authorities) became one of the factors that affect tax revenues. This study aims to determine the effect of the tax assessment and tax collection to tax revenues. The sampling method using a saturation sampling consisting of 50 respondents in the Tax Office Pratama of Manado. This study uses a quantitative analysis using multiple regression method. The results showed that the variable tax audit and tax collection influence positive and significant the variable tax revenue.Keywords: Tax Audit, Tax Collection, Tax Revenue.
ANALISIS PENERAPAN PAJAK PERTAMBAHAN NILAI PADA PT. NENGGAPRATAMA INTERNUSANTARA Daud, Andromedha; Sabijono, Harijanto; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19087.2018

Abstract

Tax is one of the very potential and quite dominant revenue because it has the function of budget and regulations. Taxation in which there is a VAT element is also part of the government's fiscal policy because one type of tax imposed by the government is Value Added Tax (VAT). The purpose of this study is to determine the application of Value Added Tax conducted by PT. Nenggapratama Internusantara. Based on the results of the research, the Application of Value Added Tax PT. Nenggapratama Internusantara is in conformity with Law no. 42 of 2009. The accounting treatment of Value Added Tax by PT. Nenggapratama Internusantara as a taxable entrepreneur is in accordance with Law no. 42 of 2009 which is 10% for domestic delivery.Keywords:  Value Added Tax (VAT), Input Tax, Output Tax
Co-Authors Adiputra, Mandang Alumu, Sumaryani Ode Basri, Harianti H. Chichi, Juriko Darius, Anjelika J. C. Datu, Christian V Datu, Christian V. Daud, Andromedha Daud, Rahmatia M David P. E. Saerang David Paul Elia Saerang Egam, Gerald E. Y. Elim, lnggriani Grace B. Nangoi Harijanto Sabijono Helen, Rumayar Angela Natesha Hendrik Gamaliel Hendrik Manossoh, Hendrik Herman Karamoy Hukom, Hosianita Fiandani I Gede Suwetja Indra Christian Lontaan, Indra Christian Inggriani Elim Jantje J. Tinangon Jantje Tinangon Jenny Morasa Jones, Jeni Jullie J Sondakh kaghoo, Geiby Nabila Kalangi, Karenina Noviany Kaloh, Trisilia Kapahese, Indri B. Karwur, Natanael Kaunang, Joshua Bryan Kawulusan, Muhamad A. Kojongian, Claudya Kolamban, Chelchia Vilia Kolang, Engelina Aprilia Fergenia Komalig, Jeniver A. M. Latjandu, Lady Diana Lidia Mawikere Lihu, Stevan andi Lintje Kalangi Londa, Sugaray Emmanuelle Lonto, Tesalonika Theresa Mutiara Ludong, Jurgen Gabriel Erick Makalare, Zevania Meysha Malumperas, Michael H. J. Mandagi, Filicia Margaretha Ayu Mandolang, Rayzinsky Clarents Manengkey, Berkania MANURUNG, Rineke Ester Dian Marcelino Ransulangi, Marcelino Marellu, Afke Mentang, Fanda Mile, Abdul Wahid Supriatna Modim, Arif Rahman Mohammad, Indira Momongan, Intan Valeri Gisela Monica, Sepang Gisella Moray, Thiara Gabriela Mufarokhah, Arifatul Nango, Grace B Nefry, Pajow A. Nurcahyo, Arkhan Billy Pandelaki, Meggy Marchia Pantow, Yunika Handayani Pasiakan, Melisa Patricia Novelina Pongilatan, Monica Gloria Pua, Brenda Yusensie Puapadang, Yohana Regin Seyni Rambitan, Rivo Reynard Raranta, Novly G. Romario Rotty, Romario Rumengan, Vriska Saadah, Amelia Saerang , David Paul Elia Salindeho, Anggelina Chrisdayanti Sardjono, Olivia Y. M. Sifrid Pangemanan Sifrid S. Pangemanan Simbala, Angelica Sitanggang, Novelina Asriani Stanly W. Alexander Syawie, Faresz Aldi Syermi S.E. Mintalangi Tambingon, Ridel Tambunan, Aprinalda F. TENDEAN, Geneva Z. O. Toisuta, Elshinta Tombokan, Andre Feral Adolf Tsunme, Otto Tujuwale , Samuel Daniel Tulandi, Mesias Ridel Tulas, Mesalia Ventje Ilat Vinastri, Maya Ariesti Waghe, Alter S. Warongan , Jessy D.L Wowor, Stephanie Selina Sheren Wulan D. Kindangen, Wulan D.