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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi ACCOUNTABILITY Formosa Journal of Applied Sciences (FJAS) Jurnal Riset Multidisiplin Edukasi
Sonny Pangerapan
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Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences Other

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ANALYSIS OF THE UTILIZATION OF THE ADMINISTRATIVE EXEMPTION OF HOTEL TAX, RESTAURANT TAX, AND ENTERTAINMENT TAX IN ACCORDANCE WITH MAYOR REGULATION NO. 42 YEAR 2021 BITUNG CITY Madeleine Monica Roslin Ole; Jenny Morasa; Sonny Pangerapan
ACCOUNTABILITY Vol. 11 No. 2 (2022): Accountability
Publisher : Universitas Sam Ratulangi

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

Abstract

Tax sanctions are divided into two types, namely administrative sanctions and criminal sanctions. The taxpayer's duty to pay hotel, restaurant, and entertainment taxes in the pandemic era is felt to burden the community, especially those in the city of Bitung. Therefore, the local government issued a policy through Mayor Regulation No. 42 in 2021 in terms of granting exemption from administrative sanctions. The purpose of this study was to determine the use of the exemption from administrative sanctions for Hotel Tax, Restaurant Tax, and Entertainment Tax in Bitung City in accordance with Mayor Regulation No. 42 in 2021. The analytical method used in this study is a qualitative descriptive analysis. The results of this study indicate that there are 22 Restaurant Taxpayers, 5 Hotel Taxpayers, and 4 Entertainment Taxpayers who take advantage of the exemption of sanctions. For those who do not take advantage, there are 15 Restaurant Taxpayers and 4 Hotel Taxpayers with constraints of lack of information and economic difficulties. The method of paying taxes during the exemption period is still the same as the normal payment, but the Taxpayer is no longer subject to administrative sanctions.
Analisis Ekstensifikasi Pajak dan Peran Renjani dalam rangka meningkatkan Kepatuhan Wajib Pajak Orang Pribadi Ayu Lestari Pratiwi; Sonny Pangerapan; Syermi Mintalangi
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 2 (2024): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v15i2.10192

Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis Ekstensifikasi Pajak dan peran Renjani dalam rangka meningkatkan Kepatuhan Wajib Pajak Orang Pribadi. Penelitian ini menggunakan pendekatan kualitatif dengan metode wawancara sebagai sumber data primer. Hasil penelitian menunjukkan bahwa kebijakan pemadanan Nomor Induk Kependudukan menjadi Nomor Pokok Wajib Pajak dan keterlibatan Renjani (Relawan Pajak untuk Negeri) sangat membantu proses Ekstensifikasi. Berdasarkan data yang diperoleh dari tahun 2020-2023, kepatuhan WP OP terus meningkat dari tahun ke tahun terutama selama pelaksanaan pemberlakuan kebijakan pemadanan NIK menjadi NPWP pada tahun 2022. Penelitian ini memberikan implikasi terhadap kebijakan dan pemberdayagunaan program Renjani guna meningkatkan kepatuhan pajak. Kata Kunci: Ekstensifikasi Pajak; Renjani; Kepatuhan Perpajakan
The Effect of Clarity of Budget Targets and Decentralization on Regional Government Performance (Empirical Study at the Department of Industry and Trade, North Sulawesi Province) Wehara Mariana Sigar; David P. E. Saerang; Sonny Pangerapan
Formosa Journal of Applied Sciences Vol. 2 No. 11 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i11.6710

Abstract

The aim of this research is to find out whether clarity of budget targets and decentralization have a partial and simultaneous effect on local government performance. This hypothesis was tested using the t test and f test. The research sample consisted of 31 employees, namely ASN in the Secretariat sector, Legal and Personnel Sub-Section, and Planning and Finance Sub-Section, and the Head of the Department of Industry and Trade. The research method uses a questionnaire with Likert scale measurements. The analytical method used is multiple linear regression analysis where the data analysis process is carried out using SPSS version 26 computer technology. The results of this research show that clarity of budget targets has a positive and significant effect on local government performance, while partial decentralization has no effect on performance. local government; Furthermore, clarity of budget targets and decentralization simultaneously influence regional government performance.
ANALISIS LAJU PERTUMBUHAN, EFEKTIVITAS DAN KONTRIBUSI PBB-P2 PADA PENDAPATAN ASLI DAERAH KOTA MANADO Marselia Putri Pangarungan; Sonny Pangerapan; Priscillia Weku
Jurnal Riset Multidisiplin Edukasi Vol. 2 No. 11 (2025): Jurnal Resit Multidisiplin Edukasi (Edisi November 2025)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v2i11.1136

Abstract

This study aims to analyze the growth rate, effectiveness, and contribution of Rural and Urban Land and Building Tax (PBB-P2) to the Local Own-Source Revenue (PAD) of Manado City for the period 2020–2024. PBB-P2 is one of the regional taxes that plays a vital role in enhancing local fiscal independence. However, in Manado City, the realization of PBB-P2 revenue has not yet reached its full potential despite significant prospects. This research employs a qualitative descriptive approach, with data obtained through interviews and documentation from the Regional Revenue Agency (BAPENDA) of Manado City. The findings reveal that the growth rate of PBB-P2 is fluctuating and has yet to consistently reflect optimal performance. The level of effectiveness ranges from moderately effective to effective, while its contribution to PAD falls within the moderate category. These results indicate the need for improved taxpayer compliance and optimization of the taxable object database to enhance future PBB-P2 revenue performance.
Co-Authors Ayu Lestari Pratiwi David P. E. Saerang Jenny Morasa Madeleine Monica Roslin Ole Marselia Putri Pangarungan Priscillia Weku Syermi Mintalangi Wehara Mariana Sigar