Article Per Year (5 Year)
p-Index From 2021 - 2026
1.116
P-Index
This Author published in this journals
All Journal ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi
Treesje Runtu
Sam Ratulangi University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
Evaluation Of The Implementation, Collection, Recording, And Reporting Of Income Tax On The Procurement Of Goods In Military Courts III – 17 Manado Robby Irsyad Bisyir; Treesje Runtu; Meily Y. B. Kalalo
ACCOUNTABILITY Vol. 11 No. 2 (2022): Accountability
Publisher : Universitas Sam Ratulangi

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

Abstract

Military Court III – 17 Manado is one of the state institutions engaged in the courts to provide appropriate punishments for the negligence or disobedience of a military officer in acting outside or inside his job. From the main function of the Military Court III – 17 Manado, there are many questions regarding what needs or availability must be met so that the system and workforce can maintain their performance. And from the existence of these needs, there must always be materials or goods needed. In the procurement of goods, the tax that will be imposed according to the applicable law for the procurement of goods is Income Tax Article 22 regarding purchases made with State Revenue and Expenditure Budget funds. With the many activities carried out by the Manado Military Court III – 17, suspicions arose over the obligatory solicitations related to the procurement of goods. Therefore, the evaluation of the implementation was carried out to test the responsibility of the Military Court III-17 Manado in proving that taxpayers were carried out optimally. The analytical method used is a descriptive method that describes or describes the data that has been collected based on the results of direct interviews at the Military Court III-17 Manado. This is the basis and evidence for the evaluation of Income Tax on the procurement of goods at the Military Court III – 17 Manado.
Penerapan Pemberian Fasilitas PPH 21 DTP Di Atur Dalam Pasal 2 PMK Nomor 9/PMK.03/2021 Dalam Menunjang Kinerja Pegawai Pada Masa Pandemi Covid-19 Pada PT Angkasa Pura I (PERSERO) Bandar Udara Internasional Sam Ratulangi Manado Brigita Kalesaran; Treesje Runtu; Priscillia Weku
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 6 No. 2 (2023): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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

Abstract

Pandemi covid-19 berdampak pada bidang ketenagakerjaan sampai pada perekonomian Nasional, dalam pemulihan perekonomian Indonesia pemerintah mengeluarkan beberapa paket stimulus ekonomi diantaranya ada paket stimulus fiskal yaitu PPh 21 DTP diatur dalam pasal 2 PMK No 9/PMK.03/2021 yang berlaku 6 bulan : Januari-Juni 2021, tujuannya agar dapat membantu beban ekonomi para pegawai dan juga perusahaan dalam mensejahterakan masyarakat. Pada pelaksanaan perhitungan, pencatatan dan pelaporan PPh 21 DTP diatur dalam pasal 2 PMK No 9/PMK.03/2021 pada perusahaan PT AP 1 Manado telah menerapkan sesuai dengan peraturan yang berlaku. Penelitian ini bertujuan untuk mengetahui penerapan perhitungan, pencatatan, pelaporan PPh 21 DTP dalam menunjang kinerja pegawai pada masa pandemi covid-19 dan penilaian kinerja pegawai. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif kualitatif, data diperoleh dengan wawancara, observasi dan dokumentasi. Hasil yang diperoleh pada saat penelitian mengenai penerapan PPh 21 DTP dalam menunjang kinerja spegawai pada masa pandemi bahwa perusahan telah menerapkan PMK No 9/PMK.03/2021, namun dalam realisasi atau pengembalian PPh 21 DTP belum dikembalikan kepada pegawai tetapi akan tetap diberikan, sehingga penelitian PPh 21 DTP dalam menunjang kinerja pegawai pada masa pandemi tidak mendukung dan tidak berdampak karena pegawai tidak merasakan secara langsung pemberian insentif PPh 21 DTP dari pemerintah. Penelitian ini memiliki hasil yang mirip dengan penelitian terdahulu yang telah dilakukan oleh Haminati Sharikha Dinahaji yaitu “Pengaruh pemberian insentif terhadap kinerja pustakawan di Perpustakaan Daerah Provinsi Jawa Tengah” dengan hasil analisis data menunjukkan pemberian insentif terhadap kinerja pustakawan tidak begitu signifikan, hanya sebesar 26,7% hal ini dikarenakan pemberian insentif sudah merupakan hak, serta ada factor lainnya yang mungkin juga berpengaruh pada kinerja pustakawan.
Analisis Penerapan Tax Planning Pajak Penghasilan Pasal 21 Sebagai Upaya Efisiensi Pajak di PT Jasa Raharja Cabang Sulawesi Utara Kezia Megi Engkol; Treesje Runtu; Novi S. Budiarso
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 6 No. 2 (2023): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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

Abstract

Abstrak : Pajak merupakan salah satu komponen penting bagi suatu negara. Pajak umumnya digunakan dalam pembiayaan negara dan juga pembangunan nasional yang tentunya bertujuan untuk mensejahterakan rakyat. Melalui perencanaan pajak (tax planning) PT Jasa Raharja cabang Sulawesi Utara dapat melakukan pembayaran pajak yang lebih efisien tetapi masih dengan peraturan perpajakan. Dalam usaha efisiensi pembayaran pajak penghasilan pasal 21 atas gaji karyawan, terdapat beberapa metode perencanaan pajak yang akan digunakan yaitu Net Method, Gross Method, dan Gross Up Method. Dengan dilakukannya analisis penerapan dari ketiga metode ini diharapkan akan didapatkan metode pembayaran pajak yang paling efisien dan tentunya akan membantu dalam proses perhitungan dan pemotongan pajak. Penelitian ini bertujuan untuk mengetahui efisiensi penerapan perencanaan pajak (tax planning) pajak penghasilan pasal 21 dengan menggunakan metode Net, Gross dan Gross Up di PT Jasa Raharja Cabang Sulawesi Utara. Jenis penelitian yang akan digunakan dalam penelitian ini yaitu Kualitatif deskriptif. Berdasarkan hasil penelitian efisiensi pembayaran pajak dari ketiga metode perhitungan pajak penghasilan pasal 21 adalah dengan penggunaan metode Gross Up, hal ini dibuktikan dengan adanya tunjangan pajak yang memberikan dampak positif bagi perusahaan, metode Gross Up yang diterapkan juga mempengaruhi beban pajak penghasilan serta laba bersih perusahaan dikarenakan adanya tambahan tunjangan pajak yang menjadi pengurang penghasilan terhutang perusahaan. Kata kunci : Perencanaan Pajak, Analisis Penerapan, Pajak Penghasilan Pasal 21 Abstract : Tax is an important component for a country. Taxes are generally used in state financing and also national development which of course aims to prosper the people. Through tax planning, the North Sulawesi branch of PT Jasa Raharja can make tax payments more efficiently but still comply with tax regulations. In an effort to make the payment of income tax article 21 efficient on employee salaries, there are several tax planning methods that will be used, namely the Net Method, the Gross Method, and the Gross Up Method. By carrying out an analysis of the application of these three methods, it is hoped that the most efficient method of paying taxes will be obtained and will certainly assist in the process of calculating and deducting taxes. This study aims to determine the efficiency of applying tax planning (tax planning) income tax article 21 using the Net, Gross and Gross Up method at PT Jasa Raharja North Sulawesi Branch. The type of research that will be used in this study is descriptive qualitative. Based on the results of research on the efficiency of paying taxes from the three methods of calculating income tax article 21 is by using the Gross Up method. there is an additional tax allowance that becomes a deduction from the company's outstanding income. Keywords : Tax Planning, Implementation Analysis, Tax Income Article 21
Pengaruh pengetahuan perpajakan, sosialisasi pajak, dan modernisasi administrasi perpajakan terhadap kepatuhan wajib Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kecamatan Talawaan Lady Aurellya Tumundo; Treesje Runtu; Claudia Wanda Melati Korompis
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.498

Abstract

Taxpayer compliance is a critical factor in optimizing Land and Building Tax (PBB-P2) revenue as a source of Local Own-Source Revenue (PAD). However, PBB-P2 revenue realization in Talawaan District during 2021–2025 fluctuated and did not consistently reach the full tax-assessment target each year, indicating that taxpayer compliance still needs to be improved. This study aims to examine the effect of tax knowledge, tax socialization, and tax-administration modernization on PBB-P2 taxpayer compliance in Talawaan District, grounded in attribution theory. The study uses a quantitative approach with a survey method. The sample consisted of 100 taxpayers determined using the Slovin formula through accidental sampling. Data were collected through Likert-scale questionnaires and analyzed using multiple linear regression with SPSS. The results show that tax knowledge and tax-administration modernization have a positive and significant effect on PBB-P2 taxpayer compliance, whereas tax socialization has no significant effect. Together, the three variables explain a substantial share of the variation in taxpayer compliance, with the remainder attributable to factors outside the model. These findings suggest that strengthening taxpayers' technical understanding and continuing the modernization of tax administration are more effective levers for improving PBB-P2 compliance than socialization efforts alone, offering practical guidance for local tax authorities seeking to optimize PBB-P2 revenue.
Kepatuhan Wajib Pajak, realisasi penerimaan, dan kontribusi PPh Badan: Hubungan kontekstual pada masa transisi sistem administrasi pajak (Studi KPP Pratama Manado) Adinda Maharani; Treesje Runtu; Christian Datu
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.511

Abstract

This study investigates the dynamics of corporate taxpayer compliance in filing Annual Tax Returns (SPT Tahunan) and its relationship with Corporate Income Tax (CIT) revenue realization and contribution at KPP Pratama Manado during the 2023–2025 period. Utilizing a descriptive quantitative approach, secondary data were systematically retrieved from the Directorate General of Taxes' e-Research database. The findings demonstrate a deteriorating trajectory in compliance rates, declining from a moderate status in 2023 (65.59%) and 2024 (65.08%) to a critically low level in 2025 (48.60%). Although CIT revenue temporarily surged to IDR 317.82 billion in 2024 before contracting to IDR 273.78 billion in 2025, compliance behavior did not exhibit a consistent linear correlation with revenue outcomes. Notably, while the CIT contribution ratio rose continuously from 11.24% (2023) to 13.98% (2025), its overall structural role remained low. These empirical insights suggest that revenue fluctuations were likely influenced by tax base expansion or high-wealth corporate accounts rather than broad-based compliance behavior. Consequently, KPP Pratama Manado must transition toward data-driven supervision, operationalize Compliance Risk Management (CRM), and intensify targeted audits to enhance taxpayer compliance and stabilize future tax productivity.
The implications of activity-based costing on profit determination: A case study of PT. Nichindo Manado Suisan Evangelista Marcella Hettyani Mantjoro; David Paul Elia Saerang; Treesje Runtu
The Contrarian : Finance, Accounting, and Business Research Vol. 5 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.480

Abstract

Inaccurate overhead cost allocation in manufacturing can lead to cost distortion, which negatively impacts pricing strategies and profit determination. This study aims to evaluate the implementation of Activity-Based Costing (ABC) in calculating the Cost of Goods Manufactured (COGM) and its implications for profitability at PT. Nichindo Manado Suisan, a multi-product seafood processing company. Employing a qualitative descriptive approach, data were gathered through semi-structured interviews, direct observations, and documentation. The findings reveal that while the aggregate COGM and operating profit showed negligible differences between traditional and ABC methods, significant cost distortions occurred at the individual product level. The traditional volume-based costing method resulted in overcosting for the primary product (Ikan Kayu) and undercosting for secondary products (Bubuk Ikan Kayu and Serutan Ikan Kayu). This distortion was primarily driven by the traditional method's failure to account for batch-level and facility-level activity consumption. The study concludes that ABC provides superior visibility into actual resource consumption, mitigating product cross-subsidization. It is recommended that management transition towards activity-based overhead tracing to enhance strategic pricing and optimize product-mix decisions.
Co-Authors Adinda Maharani Brigita Kalesaran Christian Datu Claudia W.M Korompis David Paul Elia Saerang Evangelista Marcella Hettyani Mantjoro Kezia Megi Engkol Lady Aurellya Tumundo Meily Y. B. Kalalo Novi S. Budiarso Priscillia Weku Robby Irsyad Bisyir