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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) Formosa Journal of Science and Technology (FJST) Formosa Journal of Applied Sciences (FJAS) 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
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Social Sciences

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ANALISIS ECONOMIC VALUE ADDED DAN MARKET VALUE ADDED UNTUK MENGUKUR KINERJA KEUNGAN PADA PT INTEGRA INDOCABINET TBK PERIODE 2017-2019 Sitanggang, Novelina Asriani; Nango, Grace B; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 3 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.3.36375.2021

Abstract

Financial performance measurement functions as a consideration tool for kreditor and investor in giving loan or investment for the company. Until now the financial ratio analysis is still popular to measure the financial performance of a company. However, financial ratio analysis has a limitation which is it does not consider the company capital expense. Economic Value Added (EVA) is a tool to measure financial performance based on the economic value added with considering the interest of the investor by counting the capital expense. Market Value Added (MVA) is a tool to measure financial performance by measuring the company ability in increasing wealth for the stakeholders. This research used qualitative descriptive method. The result showed that PT Integra Indocabinet Tbk had shown bad financial performance in 2017-2019 period projected by EVA because the company could not produce an economic value added (EVA<0), meanwhile based on MVA the company had shown good financial performance by increasing wealth for the stakeholder (MVA>0).
PERBANDINGAN ECONOMIC VALUE ADDED (EVA) DAN RASIO PROFITABILITAS DALAM PENGUKURAN KINERJA KEUANGAN PT TELKOM INDONESIA TBK PERIODE 2017-2019 Tambunan, Aprinalda F.; Ilat, Ventje; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 4 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.4.37177.2021

Abstract

Financial performance measurement is the process of recording and assessing the company’s achievements in managing finances according to the predetermined goals and standards. This study aims to determine and compare the financial performance of PT Telkom Indonesia Tbk for the 2017-2019 period measured by the economic value added method and profitability ratio. The research method used descriptive qualitative. The method of data analysis used descriptive analysis, done by collecting data, analyzed and then drawn a conclusion. The result showed that the financial performance of PT Telkom Indonesia Tbk in the period 2017-2018 measured by the economic value added method are not good because EVA has negative value (EVA < 0), but in the period 2019 the company’s financial performance is in good condition because EVA has positive value (EVA > 0), meanwhile using the overall profitability ratio is quite good, because the percentage of the profitability ratio is positive which means that the company is still able to generate profit. The comparison of the two methods shows that there are differences in the measurement of financial performance because the economic value added takes into account the cost of capital, while the profitability ratio only focuses on assesing the company’s ability to create profits without taking into account the cost of capital.
Analisis Perhitungan, Pemungutan, dan Penyetoran Pajak Penghasilan Pasal 21 Pada Hotel Swiss-belhotel Maleosan Manado Lihu, Stevan andi; Karamoy, Herman; Pangerapan, Sonny
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

Abstrak: Hotel Swiss-belhotel Maleosan Manado merupakan perusahaan yang bergerak pada bidang jasa perhotelan. Pelayanan kamar 24 jam, di Kota Manado. penelitian ini bertujuan untuk membandingkan perhitungan, pemungutan, dan penyetoran pajak penghasilan Pasal 21 atas pegawai Swiss-Belhotel Maleosan Manado apakah telah melaksanakan sesuai dengan peraturan perpajakan yang berlaku. Penelitian ini menggunakan metode kualitatif deskriptif dengan menggali data perusahaan, mewawancarai, dan menguji data dengan membandingkan hasil perhitungan, pemungutan, dan penyetoran dari perusahaan. Data yang dikumpulkan adalah data perhitungan laporan rekap pajak dan slip gaji karyawan, penghasilan Pasal 21 tahun 2020 Swiss Belhotel Maleosan Manado. Berdasarkan hasil yang diperoleh dari penelitian ini, dalam pelaksanaannya telah sesuai Undang-Undang Nomor 36 Tahun 2008 dan Peraturan Direktur Jenderal Pajak No. PER- 16/PJ/2016. Kata Kunci: Budaya Organisasi, Informasi Akuntansi Manajemen, Kinerja Manajerial. Abstract: Hotel Swiss-belhotel Maleosan Manado is a company engaged in hospitality services. 24- hour room service, in Manado City. This study aims to compare the calculation, collection, and deposit of Article 21 income tax on Swiss-Belhotel Maleosan Manado employees whether they have carried out in accordance with applicable tax regulations. This study uses a descriptive qualitative method by digging up company data, interviewing, and testing the data by comparing the results of calculations, collections, and deposits from companies. The data collected is data on the calculation of the tax recap report and employee salary slips, the income of Article 21 of 2020 Swiss Belhotel Maleosan Manado. Based on the results obtained from this study, in its implementation it has been in accordance with Law No. 36 of 2008 and Regulation of the Director General of Taxes No. PER- 16/PJ/2016. Keywords: Income Tax Article 21, Swiss-Belhotel Maleosan Manado, Tax Law.
Penerapan Pajak Penghasilan Pasal 23 dan Perlakuan Akuntansi Atas Jasa Sewa Alat Berat Pada PT Samudera Mulia Abadi Kolang, Engelina Aprilia Fergenia; Sondakh, Jullie; Pangerapan, Sonny
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol 5, No 2 (2022): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

The income tax has an important role as one of the state revenues. Article 23 of Income Tax is one of the state revenues that has a large contribution. This research was conducted at the mining contractors company, PT Samudera Mulia Abadi. This research aimed to evaluate the application of Income Tax in Article 23 on heavy equipment rental services at PT Samudera Mulia Abadi whether it was related to the Law Number 36 of 2008, Paragraph 1(c). This research used a qualitative method with a descriptive approach. The results revealed that the calculation and reporting process of PT Samudera Mulia Abadi was related to the Law Number 36 of 2008 concerning Income Tax. In addition, this company records based on the accounting standards.
Evaluasi Penerapan Pernyataan Standar Akuntansi Keuangan Nomor 18 Tentang Akuntansi Dan Pelaporan Manfaat Purnakarya Pada PT Bank SulutGo Moray, Thiara Gabriela; Sondakh, Jullie; Pangerapan, Sonny
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol 5, No 2 (2022): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

: Program Manfaat Purnakarya atau dikenal dengan Dana Pensiun bertujuan agar terakumulasinya suatu dana untuk mengolah penghasilan supaya berkesinambungan sampai hari tua agar karyawan memiliki jaminan keberlangsungan hidupya. Dana Pensiun pada PT Bank SulutGo ini menerapkan PPMP atau Program Pensiun Manfaat Pasti. Untuk menghindari terjadinya penyalahgunaan dalam pengelolaan dan pembayaran dana pensiun yang mengakibatkan kerugian bagi tenaga kerja dan perusahaan perlu adanya suatu standar sebagai acuan, dalam hal ini Standar Akuntansi Keuangan (SAK), khususnya PSAK Nomor 18. Tujuan penelitian ini untuk menganalisis kesesuaian PSAK Nomor 18 terhadap pengungkapan laporan yang diterapkam pada dana pensiun Bank SulutGo. Metode yang didigunakan dalam penelitian ini yaitu metode deskriptif kualitatif dengan melihat proses penerapan dalam dana pensiun dan menganalisis data yang ada. Hasil wawancara dan perlakuan akuntansi atas Dana Pensiun perusahaan menunjukan bahwa perusahaan telah menerapkan konsep PSAK No. 18 dengan baik dan tidak menyimpang dari aturan yang berlaku. Berdasarkan analisis tersebut maka disimpulkan bahwa Dana Pensiun atau Program Manfaat Purnakarya PT Bank SulutGo sudah sesuai dengan standar dan peraturan yang berlaku dan telah disarankan untuk tetap menerapkan standar-standar tersebut dengan lebih optimal serta mempertahankan penerapan dan penyusunan laporan dana pensiun, supaya tetap selalu menjaga kekonsistenya sesuai dengan peraturan- peraturan yang ada serta PSAK Nomor 18.
Evaluasi Penerimaan Retribusi Pelayanan Persampahan/Kebersihan Dalam Peningkatan Pendapatan Asli Daerah Kota Manado Tulas, Mesalia; Elim, lnggriani; Pangerapan, Sonny
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

Retribusi Daerah merupakan sumber pemasukan daerah selain pajak dan salah satu sumber penerimaan daerah dalam meningkatkan pendapatan asli daerah (PAD). Retribusi Pelayanan Persampahan/Kebersihan merupakan iuran kepada pengguna jasa yang dipungut berdasarkan undang-undang. Tujuan Penelitian ini adalah untuk mengetahui dan mengevaluasi penerimaan Retribusi Pelayanan Persampahan/Kebersihan dalam peningkatan Pendapatan Asli Daerah Kota Manado. Penelitian ini menggunakan metode analisis deskriptif dan jenis penelitian yaitu penelitian deskriptif kualitatif. Hasil penelitian yang diperoleh yaitu efektivitas penerimaan retribusi pelayanan persampahan/kebersihan terhadap PAD Kota Manado dari tahun ke tahun kurang efektif dengan kriteria rata-rata persentase sebesar 79,08%. Kontribusi terhadap pendapatan asli daerah sangat rendah pada tahun 2017-2019 dengan persentase hanya sebesar 1,33% yang berarti retribusi pelayanan persampahan/kebersihan Kota Manado selama tahun 2017-2019 tidak pernah mengalami peningkatan.
The Effect Of Liquidity, Leverage, And Company Size On Tax Aggressiveness In Industrial Sector Companies On The Indonesia Stock Exchange For The 2019-2021 MANURUNG, Rineke Ester Dian; PANGERAPAN, Sonny; MINTALANGI, Syermi
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.v1i2.498

Abstract

Taxes have a very important role in economic growth in Indonesia which is reflected in the state budget that tax contributions dominate compared to non-tax revenues. Tax revenues must be optimally increased so that economic growth runs well. In the operational activities of the company, taxes are recognized as a burden on the company, so it does not rule out the possibility that the company carries out tax aggressiveness actions by minimizing the tax burden that must be paid. This study aims to examine the effect of liquidity, leverage, and company size on tax aggressiveness in industrial sector companies on the Indonesia Stock Exchange for the 2019-2021. In this study using secondary data. The population in this study is the industrial sector companies listed on the Indonesia Stock Exchange with a population of 55 companies and the type of sampling in this study uses purposive sampling. This type of research is quantitative research. The method of analysis in this study is descriptive statistics, classical assumption test, multiple linear regression, and hypothesis testing. The results showed that liquidity partially has no effect on tax aggressiveness, leverage has an effect on tax aggressiveness, and firm size has a negative effect on tax aggressiveness.
The Effect of Tax Collection, Tax Audit, and Taxpayer Compliance on Tax Revenue at the Primary Tax Service Office in Manado TENDEAN, Geneva Z. O.; PANGERAPAN, Sonny; SARDJONO, Olivia Y. M.
Journal of Governance, Taxation and Auditing Vol. 2 No. 3 (2024): Journal of Governance, Taxation and Auditing (January - March 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i3.893

Abstract

This study aims to determine the effect of tax collection, tax audit, and taxpayer compliance on tax revenue at the Primary Tax Service Office in Manado for 2018-2022. Tax collection is measured by the number of Tax Collection Letters (STP) for corporate taxpayers, tax audits are measured by the number of Notice of Tax Assessments (SKP) for corporate taxpayers, and taxpayer compliance is measured by the ratio of the number of corporate tax returns received divided by the number of corporate taxpayers at the Manado Primary Tax Service Office. This type of research is quantitative research using secondary data. The sampling technique used was total sampling, and resulted in 60 research samples. The data analysis technique in this study is multiple linear regression using the SPSS 26 program. The results showed that tax collection does not affect tax revenue, tax audits positively affect tax revenue, and taxpayer compliance positively affects tax revenue.
Analisis pengelolaan bantuan langsung tunai di Desa Sendangan dan Desa Talikuran Kecamatan Tompaso Tujuwale , Samuel Daniel; Warongan , Jessy D.L; Pangerapan, Sonny
Riset Akuntansi dan Manajemen Pragmatis Vol. 2 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.102

Abstract

Direct Cash Assistance is a social assistance program provided by the government in the form of cash assistance or other assistance to people in need. The research objective in this study is to analyze the management of Direct Cash Assistance in Sendangan Village and Talikuran Village Based on Minister of Finance Regulation Number 201 of 2022. This research uses qualitative research with a descriptive approach. This research shows that the Government of Sendangan and Talikuran Village can be said to be in accordance with governance regulated in Minister of Finance Regulation Number 201 concerning Direct Cash Assistance, starting from the stages of allocation, distribution, administration, reporting, to accountability, is deemed to have followed the applicable provisions and can do everything well, but can still be improved further for transparency with society by empowering modern technology.
Analisis Penerapan E-Faktur Pajak Dalam Upaya Meningkatkan Kepatuhan Pengusaha Kena Pajak Untuk Pelaporan SPT Masa PPN Tahun 2021-2022 Di KPP Pratama Manado Makalare, Zevania Meysha; Sondakh, Jullie J.; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 4 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i4.53229

Abstract

The rapid development of technology has encouraged tax authorities around the world to use it for tax administration, one of which is managing electronic tax invoices through the e-Invoice application. This research aims to analyze how tax e-invoicing is implemented in an effort to increase the compliance of Taxable Entrepreneurs for reporting VAT SPT for the 2021-2022 period. The analytical method used in this research is a qualitative descriptive method. The results obtained from this research show that the level of compliance of taxable entrepreneurs using e-invoices in 2021 is 90.45% and in 2022 it is 86.97%. This shows that the implementation of e-invoicing is classified as less compliant because the percentage from 2021 to 20222 has decreased.
Co-Authors Adiputra, Mandang Alumu, Sumaryani Ode Basri, Harianti H. Chichi, Juriko Damar, Jeivi 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. Kapojos, Peter Marshall 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 Lombogia, Enjelina Maria Heske 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 Mawikere, Lidia M 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 Steven J. Tangkuman Syawie, Faresz Aldi Syermi S.E. Mintalangi Tambingon, Ridel Tambunan, Aprinalda F. Tatamang, Claudia Sherlyka TENDEAN, Geneva Z. O. Tjung, Brilian Pijar Wijaya 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.