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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi JURNAL LPPM BIDANG EKOSOSBUDKUM Formosa Journal of Applied Sciences (FJAS) Indonesian Journal of Advanced Research (IJAR)
Syermi Mintalangi
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Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Pemahaman Dan Persepsi Wajib Pajak Atas Peraturan Pemerintah Nomor 23 Tahun 2018 Terhadap Kepatuhan Wajib Pajak (Studi Kasus UMKM Yang Terdaftar Di KPP Pratama Ternate) Hardiyanti Bahruddin; Inggriani Elim; Syermi Mintalangi
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

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Abstract

Hahjaia
EVALUASI PERHITUNGAN PEMOTONGAN PAJAK PENGHASILAN PASAL 23 ATAS SEWA MENGGUNAKAN E-BUPOT PADA PERUM BULOG KANWIL SULUT & GORONTALO: EVALUATION OF CALCULATION OF INCOME TAX ARTICLE 23 DEDUCTION ON RENTAL USING E-BUPOT AT PERUM BULOG NORTH SULAWESI & GORONTALO REGIONAL KANTOR Salontahe, Jatra Rivardo; Harijanto Sabijono, SE., Ak., MSi; Syermi Mintalangi
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 8 No. 4 (2024): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi Sosial Budaya dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

Penelitian ini bertujuan mengevaluasi perhitungan pajak penghasilan pasal 23 atas sewa menggunkan elektronik bukti potong pada perum bulog kanwil sulut & gorontalo. Tujuan penelitian ini yaitu mengetahui perhitungan pajak penghasilan pasal 23 menggunakan elektronik bukti potong. Penelitian ini dilakukan di Perum Bulog Kanwil Sulut & Gorontalo. Metode Evaluasi yang digunakan adalah metode kualitatif deskriptif. Hasil penelitian perhitungan pajak penghasilan pasal 23 atas sewa menggunkan elektronik bukti potong dengan peraturan yang berlaku telah sesuai. Hasil penelitian menunjukkan Perhitungan Pemotong pajak penghasilan pasal 23 atas sewa menggunakan elektronik bukti potong telah sesuai dengan UU No 7 Tahun 2021.
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
Evaluation of the Application of Accountability Accounting at the Cost Center in the Regional Area of Drinking Water Ake Mayora City of Tidore Islands Wahyuni; David Saerang; Syermi Mintalangi
Indonesian Journal of Advanced Research Vol. 3 No. 3 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v3i3.8502

Abstract

Implementation of responsibility accounting is a system to see the responsibilities of each organizational unit based on accountability reports. The aim of this research is to evaluate the implementation of responsibility accounting at the cost center at Perumda Air Minum Ake Mayora, Tidore Islands City. The analytical method used in this research is a qualitative method with a descriptive approach using data from interviews and documentation. The results of this research show that in the implementation of responsibility accounting there are still elements that are not appropriate, namely the classification of controlled and uncontrolled costs has not been made, budget preparation has not been separated according to each section and there is no separation of controlled and uncontrolled costs.
Evaluation of Cigarette Tax Revenue in Northern Province (Case Study at the Regional Revenue Agency of North Sulawesi Province) Graciella Puasa; Inggriani Elim; Syermi Mintalangi
Formosa Journal of Applied Sciences Vol. 2 No. 12 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i12.7215

Abstract

Tax revenue is important for a region, moreover tax revenue is used to support development in the region. Cigarette tax is a levy on cigarette excise collected by the central government. The aim of this research is to evaluate cigarette tax revenue at the Regional Revenue Agency of North Sulawesi Province. The research method used is descriptive qualitative. Data collection methods are interviews and documentation. The results of the research show that the implementation of cigarette tax revenues by BAPENDA of North Sulawesi Province is in accordance with North Sulawesi Governor Regulation number 4 of 2017 concerning Guidelines for Implementing Provincial Tax Profit Sharing and Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments.
Co-Authors Ayu Lestari Pratiwi David Saerang Graciella Puasa Hardiyanti Bahruddin Harijanto Sabijono, SE., Ak., MSi Inggriani Elim Salontahe, Jatra Rivardo Sonny Pangerapan WAHYUNI