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All Journal ACCOUNTABILITY IJEMA
Robert Lambey
Universitas Sam Ratulangi Manado
Economics, Econometrics & Finance

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THE EVALUATION OF FIXED ASSETS BASED ON SAK-ETAP AT PT. AIR MANADO Halena Ngolo; Jenny Morasa; Robert Lambey
ACCOUNTABILITY Vol. 12 No. 1 (2023): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.46292.12.1.2023.21-28

Abstract

Abstract: Fixed assets are company assets that have a form, have economic benefits for morethan one year, and are acquired by the Company to carry out company activities, not for resale.Fixed assets are regulated in the Financial Accounting Standards for Entities Without PublicAccountability 15. In SAK ETAP 15, it is explained that fixed assets must be treated based onthe recognition, measurement, depreciation, recognition of recognition, and disclosure of fixedassets. This research aims to evaluate the treatment of fixed assets at PT. Air Manado with theprovisions of SAK ETAP No 15 regarding the applicable fixed assets. This study uses aqualitative descriptive analysis method and research data obtained through interviews anddocumentation. The outcomes showed that the accounting treatment for fixed assets owned bythe Company is recognition that follows SAK ETAP 15, measurements that follow SAK ETAP15, depreciation that follows SAK ETAP 15, recognition that is not following SAK ETAPbecause PT Air does not write off fixed assets that have no useful life and remain in the financialstatements where this does not reflect the actual value of these assets. The disclosure needs tofollow SAK-ETAP No. 15. This is because PT Air Manado did not immediately write off theassets. After all, there needed to be more information obtained by the finance manager fromthe relevant division.
Pengaruh Penerapan E-Filing, Peran Renjani, Peran Fiskus, Dan Sanksi Perpajakan Terhadap Kepatuhan WPOP Dalam Pelaporan SPT Tahunan Di Kantor Pelayanan Pajak Pratama Kota Manado Syallommisi Maria Tumiwa; Jessy D. L. Warongan; Robert Lambey
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 1 (2026): IJEMA - Januari 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

Kepatuhan Wajib Pajak Orang Pribadi (WPOP) dalam melaporkan SPT Tahunan masih menjadi tantangan bagi administrasi perpajakan di Indonesia, termasuk di Kota Manado. Oleh karena itu, penelitian ini bertujuan untuk menganalisis pengaruh penerapan e-filing, peran renjani, peran fiskus, dan sanksi perpajakan terhadap kepatuhan WPOP dalam pelaporan SPT Tahunan pada Kantor Pelayanan Pajak Pratama Manado. Penelitian ini menggunakan metode kuantitatif dengan teknik simple random sampling dalam proses pengambilan sampel. Data primer diperoleh melalui penyebaran kuesioner kepada 100 wajib pajak yang memenuhi kriteria sebagai responden. Analisis data dilakukan menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa penerapan e-filing, peran Renjani, dan peran fiskus berpengaruh positif signifikan terhadap kepatuhan WPOP, sedangkan sanksi perpajakan tidak berpengaruh signifikan. Dengan demikian, peningkatan kepatuhan lebih dipengaruhi oleh kemudahan sistem dan kualitas pelayanan dibandingkan ancaman sanksi. Hasil penelitian ini menegaskan pentingnya optimalisasi pelayanan perpajakan berbasis teknologi dan pendampingan wajib pajak untuk mendorong kepatuhan yang berkelanjutan
Co-Authors Halena Ngolo Jenny Morasa Jessy D. L. Warongan Syallommisi Maria Tumiwa