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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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Analysis of the Contribution of Motor Vehicle Tax Revenue (Pkb) Through the Mobile Samsat Program to Tax Revenue at the Regional Revenue Management Regional Technical Implementation Unit (Uptd Ppd) in Minahasa Karwur, Natanael; Sondakh, Jullie; Pangerapan, Sonny
East Asian Journal of Multidisciplinary Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i7.10432

Abstract

Motor Vehicle Tax is the largest source of revenue for Local Original Revenue.As people's need for motorized vehicles increases, so does the people's purchasing power for motorized vehicles. Not only people in urban areas, but people who live in rural areas need motorized vehicles. The purpose of this study is to ascertain if the motor vehicle tax revenue has increased in tandem with the rise in the purchasing power of the public as a result of the samsat program. The descriptive method was the analytical approach employed in this investigation. The study's findings demonstrate how inadequate the Samsat Program is. People who reside distant from the headquarters can still be reached by the Samsat program, nevertheless.
Analysis of Revenue from Contracts with Customers for Motor Vehicle Financing in Accordance PSAK Number 72 at PT Hasjrat Multifinance Manado Damar, Jeivi; Pangerapan, Sonny; Mawikere, Lidia M
Formosa Journal of Science and Technology Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i7.10435

Abstract

Revenue is very important for a company because it affects the expected profit level and determines the company's sustainability. Therefore, revenue must be recognized, measured, presented, and disclosed fairly in accordance with applicable standards, namely the Financial Accounting Standards (SAK), specifically PSAK No. 72 regarding Revenue from Contracts with Customers. This study aims to determine the revenue from contracts with customers for motor vehicle financing in accordance with PSAK No. 72 at PT Hasjrat Multifinance Manado. The analytical method used in this thesis research is descriptive qualitative. The results obtained from the study indicate that PT Hasjrat Multifinance Manado recognizes, measures, presents, and discloses its revenue in accordance with PSAK No. 72.
Evaluation of Bookkeeping, Inventory, and Reporting of Regional Owned Goods is Based on Permendagri No. 47 of 2021 at the City BAPENDA Bitung Lombogia, Enjelina Maria Heske; Pangerapan, Sonny; Kapojos, Peter M.
Formosa Journal of Applied Sciences Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i7.10476

Abstract

This research aims to evaluate the bookkeeping, inventory and reporting of regional property based on Minister of Home Affairs Regulation Number 47 of 2021 concerning Procedures for Implementing Bookkeeping, Inventory and Reporting of Regional Property at BAPENDA Bitung City. The implementation of these regulations at the Bitung City Regional Revenue Agency (BAPENDA) is still facing challenges and problems. This type of research is qualitative research with approach descriptive. The research results show that the Bookkeeping, Inventory and Reporting of Regional Property has been carried out appropriately by the Bitung City Regional Revenue Agency by following the Minister of Home Affairs Regulation (Permendagri) Number 47 of 2021 concerning Procedures for Bookkeeping, Inventory and Reporting of Regional Property.
Analysis of the Contribution of the e-SAMSAT System to Motor Vehicle Tax Revenue at UPTD SAMSAT Tomohon Tjung, Brilian Pijar Wijaya; Pangerapan, Sonny; Tangkuman, Steven J.
Formosa Journal of Applied Sciences Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i9.11419

Abstract

Taxes, as the largest source of state revenue, play an important role in the Indonesian economy. Motor vehicle tax is a levy that must be collected by a company or government agency. The purpose of this study is to evaluate the use of e-SAMSAT in increasing state revenue from motor vehicle taxes, making it easier for people to pay motor vehicle taxes, and knowing whether the eSAMSAT application has met the objectives set by the government. This research uses descriptive qualitative data analysis method. Based on the research findings, e-SAMSAT is a payment method that always increases every year, it's just that it hasn't been able to reach the target for each year. However, the implementation of the e-SAMSAT system has been carried out in accordance with applicable regulations.
Analisis penerimaan pajak barang dan jasa tertentu serta kontribusinya pada pendapatan asli daerah di Badan Pendapatan Daerah Kota Manado Tatamang, Claudia Sherlyka; Pangerapan, Sonny; Mintalangi, Syermi S. E.
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.408

Abstract

The Specific Goods and Services Tax (PBJT) plays a strategic role in strengthening Local Own-Source Revenue (PAD), especially in economically dynamic regions such as Manado City. This study examines the effectiveness of PBJT collection, its contribution to PAD, and the implementation of tax optimization strategies by the Regional Revenue Agency (BAPENDA). Using a qualitative case study approach, data were collected through interviews, documentation, and field observations. The findings reveal that the restaurant and entertainment sectors dominate PBJT revenue, while parking and street lighting contribute minimally. Digital reporting through the Atraksi PD application, audit sampling, and taxpayer outreach have enhanced compliance and transparency. Nevertheless, challenges such as low taxpayer compliance and discrepancies in reported income continue to impede optimal revenue performance. Strengthening digital supervision and targeted compliance interventions is essential to improve PBJT governance and support sustainable regional fiscal capacity.
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.