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All Journal JURNAL LPPM BIDANG EKOSOSBUDKUM Formosa Journal of Applied Sciences (FJAS) Indonesian Journal of Advanced Research (IJAR) E-Jurnal Akuntansi
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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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.
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.
Analysis of Market Reactions Before and During Geopolitical Issues in Europe Deilamy Nigel Luntungan; Lidia Mawikere; Syermi Mintalangi
E-Jurnal Akuntansi Vol. 34 No. 4 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Various events that occur in the world have an impact on the capital market. One such event is the geopolitical events of the Russian invasion of Ukraine on February 24, 2022. The purpose of this study is to determine the influence of geopolitical dynamics in Europe on the market capitalization of energy sector companies. The observation period was carried out at 1 quarter before the event and 3 quarters during the event. This type of research is quantitative research with a descriptive approach. The sampling method used was purposive sampling of 52 companies that were sampled. Data analysis in the form of Wilcoxon Sign Rank difference test using IBM SPSS 26. The result of this study is the occurrence of significant differences in market capitalization in 2 periods before and during geopolitical issues in Europe, and there were no significant differences in market capitalization in 1 period during geopolitical issues in Europe.
Co-Authors David Saerang Deilamy Nigel Luntungan Graciella Puasa Hardiyanti Bahruddin Harijanto Sabijono, SE., Ak., MSi Inggriani Elim Lidia Mawikere Salontahe, Jatra Rivardo WAHYUNI