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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Ipteks Akuntansi Bagi Masyarakat The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi
Jessy D. L. Warongan, Jessy D. L.
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS KEPATUHAN PENGUSAHA KENA PAJAK (PKP) DALAM MELAKSANAKAN KEWAJIBAN PERPAJAKANNYA BERDASARKAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN PADA SEKTOR PAJAK PERTAMBAHAN NILAI (PPN) DI MANADO Mokoagow, Selviani; Nangoy, Grace; Warongan, Jessy D. L.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.36316

Abstract

This study aims to analyze Taxable Entrepreneurs (PKP) compliance in carrying out its tax obligations based on the implementation of modernization of the tax administration system, the obstacles are hindering it and the efforts made to overcome the obstacles faced by Taxable Entrepreneurs  (PKP) in carrying out tax obligations based on the modernization of the tax administration system. The research method used is a qualitative research method with a case study approach. This study uses the Miles and Huberman Model data analysis technique which consists of data reduction, data presentation and conclusion drawing and verification. The results showed that in fulfilling their tax obligations, Taxable Entrepreneurs  (PKP) implements them based on applicable regulations, complies with the specified conditions, that is the timeliness of taxpayers carrying out tax obligations, not having tax arrears, not committing tax crimes, and doing bookkeeping. However, there are still obstacles that hinder, such as, the network of the Directorate General of Taxes (DGT) which is busy making it difficult to access. This also causes delays in reporting VAT Returns (SPT). This also causes the system at the bank and post office to be unavailable or disconnected when payment is to be made. To overcome these obstacles, taxpayers try to fulfill their tax obligations before the specified time limit in order to avoid the busy DGT network. In addition, using the services of a tax consultant whose job is to assist and guide taxpayers is a Taxable Entrepreneurs  (PKP) effort in fulfilling VAT obligations.
PENGARUH KESADARAN WAJIB PAJAK, TRANSPARANSI PAJAK DAN PENGGUNAAN APLIKASI E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA UMKM DI KOTA MANADO Pawama, Shinta D.; Sondakh, Jullie J.; Warongan, Jessy D. L.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.36300

Abstract

This study aims to analyze and empirically prove the effect of taxpayer awareness, tax transparency, and the use of e-filling applications on individual taxpayer compliance at MSMEs in Manado City. This type of research is quantitative research. The population in this study is the individual taxpayers of SMEs in Manado City as many as 5,184. Sampling using the Slovin formula obtained a sample of 100 respondents. The data collection method used a questionnaire using multiple regression data analysis with the help of SPSS version 22. The results showed that taxpayer awareness (X1) and the use of e-filing applications (X2) had an effect on increasing individual taxpayer compliance on MSMEs in Manado City. Meanwhile, tax transparency (X3) has no effect in increasing individual taxpayer compliance with MSMEs in Manado City.
ANALISIS PENGAKUAN PENDAPATAN BERDASARKAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 72 PADA PT. FAVORA RAJA MAYA Palullungan, Junita; Warongan, Jessy D. L.; Latjandu, Lady Diana
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 4 (2021): JE. Vol 9 No 4 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.283 KB) | DOI: 10.35794/emba.v9i4.36198

Abstract

Kontrak pelanggan merupakan perjanjian kontrak antara perusahaan kepada pelanggan, apabila sudah terjadi kontrak dengan pelanggan maka pelanggan akan melakukan proses pembayaran baik secara berskala dan dibayar lunas kepada perusahaan. Kontrak Pelanggan diatur dalam Pernyataan Standar Akuntansi Keuangan (PSAK) nomor 72 dan memuat pengakuan, pengukuran, penyajian dan pengungkapan kontrak pelanggan. Tujuan dari penelitian ini yaitu untuk menunjukkan bagaimana penerapan pengakuan pendapatan, pengukuran, penyajian dan pengungkapan berdasarkan PSAK no.72. Penelitian ini menggunakan metode deskriptif kualitatif dan data diperoleh melalui wawancara. Hasil penelitian menunjukkan bahwa PT. Favora Raja Maya dari sisi pengakuan penyajian dan pengungkapan sudah sesuai dengan standar PSAK no.72, sedangkan pengukuran belum maksimal dimana menentukan harga transaksi untuk alat berat belum sesuai, karena perusahaan mengambil 10% dari mitra kerja. Untuk tour and travel sudah sesuai karena mempengaruhi sifat, waktu, jumlah dan ketidak pastian dalam pendapatan. Kata Kunci: PSAK No.72, Kontrak Pelanggan, Kontrak Tunggal
ANALISIS PENGELOLAAN DANA OTONOMI KHUSUS PADA PEMERINTAH KABUPATEN SORONG Frasawi, Jusuf Habel; Tinangon, Jantje; Warongan, Jessy D. L.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.37427

Abstract

This study aims to analyze how the Special Autonomy Fund is managed in the Sorong Regency Government, as well as to analyze the obstacles and efforts in managing the Special Autonomy Fund in the Sorong Regency Government. The research method used is a qualitative research method with a case study approach. Key informants who were interviewed with specific considerations and goals. Triangulation technique is used to test the validity of data and data sources. The transcript data described from the interview results were analyzed using analytical methods consisting of providing themes / coding, conceptualizing scientific statements and interpreting them in narrative form.The results showed that the Special Autonomy Fund (DOK) management mechanism was in accordance with the applicable provisions, namely the Governor Regulation of West Papua Province No. 53 of 2018 concerning the Management and Administration of the Special Autonomy Fund in West Papua Province. However, the management of the Special Autonomy Fund in Sorong Regency still found several obstacles, namely external, bureaucratic and communication constraints. Meanwhile, efforts to overcome these obstacles are communication and bureaucratic efforts.
Analisis Pemotongan, Penyetoran dan Pelaporan PPh Pasal 23 Pada PT. BPR Primaesa Sejahtera Manado Mewengkang, Prischa Natalia Debora; Warongan, Jessy D. L.; Suwetja, I Gede
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol 5, No 2 (2022): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

Salah satu pajak penghasilan yang di bayarkan kepada Negara yaitu pajak penghasilan Pasal 23. Pajak Penghasilan Pasal 23 adalah pajak yang dikenakan pada penghasilan atas modal, penyerahan jasa, atau hadiah dan penghargaan, selain yang di potong PPh Pasal 21. Penelitian ini dilakukan pada PT. BPR Primaesa Sejahtera Manado yang merupakan salah satu PT. BPR yang ada di Sulawesi Utara. Tujuan penelitian ini yaitu untuk menganalisis pemotongan, penyetoran, dan pelaporan Pajak Penghasilan Pasal 23 pada PT. BPR Primaesa Sejahtera Mando. Metode yang digunakan dalam penelitian ini yaitu kualitatif deskriptif dimana dilakukan pengamatan dan wawancara secara langsung pada pihak perusahaan yang terlibat secara langsung dalam pengelolaan PPh Pasal 23. Hasil penelitian ini menunjukan bahwa perusahaan telah melakukan kewajiban Pemotongan, Penyetoran dan Pelaporan sesuai dengan peraturan perpajakan khususnya undang-undang nomor 36 tahun 2008. Akan tetapi PT. BPR Primaesa Sejahtera Manado harus terus mengikuti perkembangan peraturan perpajakan yang ada untuk menghindari adanya kesalahan dalam proses pemotongan, penyetoran dan pelaporan Pajak Penghasilan pasal 23.
Penerapan Akuntansi Pajak Penghasilan Pasal 23 Pada PT. Bank Perkreditan Rakyat (BPR) Paro Laba Tondano Pasang, Jaines; Warongan, Jessy D. L.; Walandouw, Stanley K.
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol 5, No 2 (2022): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

Pajak merupakan sumber pendapatan terbesar negara, ada beberapa jenis pajak yang harus di bayarkan kepada negara salah satunya yaitu pajak penghasilan pasal 23, pajak penghasilan pasal 23 pajak yang dikenakan pada penghasilan atas modal, penyerahan jasa, atau hadiah dan penghargaan, selain yang telah dipotong PPh Pasal 21. Penelitian ini dilakukan pada PT. Bank Perkreditan Rakyat (BPR) Paro Laba Tondano yang merupakan salah satu PT. BPR disulawesi utara. Tujuan penelitian ini untuk mengetahui penerapan akuntansi PPh 23 pada PT. Bank Perkreditan Rakyat (BPR) Paro Laba Tondano apakah telah sesuai dengan ketentuan yang berlaku. Metode penelitian yang digunakan adalah kualitatif deskriptif dimana dilakukan pengamatan dan wawancara secara langsung. Hasil penelitian menujukan bahwa penerapan akuntansi pajak penghasilan 23 dalam Perhitungan, pemotongan, penyetoran dan pelaporan pada PT. Bank Perkreditan Rakyat (BPR) Paro Laba Tondano sudah sesuai dengan UU No 36 Tahun 2008 mengenai penghasilan atas imbalan jasa lain yang diatur dalam PMK No.141/PMK.03/2015, untuk penyetoran ada satu kali keterlambatan dikarenakan tangal 10 merupakan hari libur, untuk itu perusahaan diharapkan menyetor dan melaporkan sebelum tanggal yang telah di tentukan untuk menghindari sanksi atas keterlambatan tersebut.
Analisis Penerapan Akuntansi PPh Pasal 4 Ayat (2) Atas Jasa Sewa Ruangan Pada Kantor Pengelola Megamall Manado Maalangga, Michael Aaron; Warongan, Jessy D. L.
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol 5, No 1 (2021): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

Pajak merupakan sumber penerimaan terbesar bagi negara. Pajak digunakan untuk pembangunan negara dan menjadikan pajak sebagai sumber pembiayaan terbesar. Pajak Penghasilan merupakan salah satu jenis pajak yang merupakan penerimaan terbesar bagi negara. Salah satu objek pajak dari Pajak Penghasilan final adalah dari jasa persewaan tanah dan/atau bangunan termasuk persewaan ruangan. Penerapan akuntansi dalam Pajak Penghasilan Pasal 4 Ayat (2) yaitu bagaimana perusahaan akan mencatat setiap transaksi yang terkait dengan proses pemungutan pajak. Tujuan dari penelitian ini yaitu menganalisis penerapan akuntansi terhadap Pajak Penghasilan Pasal 4 Ayat (2) atas jasa sewa ruangan dan juga untuk analisis tata cara pemungutan pajak yaitu  perhitungan, pemotongan, penyetoran dan pelaporan pajak pada Kantor Pengelola Megamall Manado. Metode yang digunakan adalah metode analisis deskriptif. Berdasarkan hasil penelitian diketahui bahwa Megamall Manado telah sesuai dengan Peraturan Pemerintah dalam melakukan tata cara pemotongan, penyetoran dan pelaporan pajak serta untuk pencatatan Megamall Manado telah mencatat sesuai transaksi ketika menerima pembayaran cicilan sewa dan ketika Megamall Manado melakukan pembayaran hutang pajak penghasilan serta pencatatan untuk pendapatan sewa.
ANALISIS PENERAPAN GOOD GOVERNANCE DALAM PENYUSUNAN ANGGARAN SKPD PEMERINTAH KOTA BITUNG Boyoh, Jonathan Karlo; Saerang, David P. E.; Warongan, Jessy D. L.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 14 No. 2 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v14i2.53505

Abstract

The purpose of this study is to determine the application of Good Governance in the preparation of the budget of the SKPD of the Bitung City Government. This type of research is research using qualitative methods and descriptive approaches. To obtain the necessary data, researchers conducted data collection activities by means of participatory observation, in-depth interviews, and documentation analysis. The results of this study show that the application of Good Governance in the preparation of the budget of the Regional Apparatus Work Unit (SKPD) of the Bitung City Government from 9 principles of Good Governance, Principles of Participation, Principles of Accountability/Responsibility, Principles of Openness/Transparency, Principles of Law Enforcement, Principles of Responsiveness, Principles of Agreemen /Deliberation Orientation, Principles of Effectiveness and Efficiency, Principles of Strategic Vision have been done well, but the Principles of Equality of Justice have not been done as it should. The results of this study also found that there is a lack of synergy in preparing budgets by SKPD with third parties, so SKPD must increase synergy with third parties in preparing each budget. Furthermore, researchers found that human resources at the SKPD of the Bitung city government still do not understand digital technology, this greatly affects every existing performance so that the implementation of Good Governance in the preparation of the Bitung City Government SKPD budget can run well. Furthermore, the Bitung city government must see and survey the field related to the price of goods so that in preparing the budget with the program to be prepared by the government can run in accordance with the vision and mission of the Bitung city government
Analisis implementasi pajak reklame berdasarkan Peraturan Daerah No. 2 tahun 2011 (Studi pada Badan Pendapatan Daerah Kota Manado) Siahaan, Josua Jonathan; Warongan, Jessy D. L.; Tangkuman, Steven J.
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.136

Abstract

Advertising tax is a fee that must be paid to obtain a license to organize advertising. The purpose of this study is to analyses the implementation of local regulations on local taxes that deal with advertising tax. The research method is qualitative. Data sources are primary and secondary data. The data collection procedure uses interview, observation, and documentation methods. The findings of this study show. (1) The identification of the name, object, subject and taxpayer is in accordance with the Regional Regulation No. 2 of 2011. (2) The determination of the amount of tax due for each advertising tax payer was based on the calculations provided for in Regional Regulation No. 2 of 2011, i.e. at a rate of 25% of the amount of payments made by the tax payer. (3) The Regional Tax Invoice Letter was issued in accordance with Regional Regulation No. 2 of 2011. (4) The collection of the advertising tax has been established in accordance with the Regional Regulation No. 2 of 2011.
Pengaruh pengetahuan perpajakan, kesadaran wajib pajak, dan kepercayaan masyarakat pada pemerintah terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kecamatan Pasan Kabupaten Minahasa Tenggara Gahung, Priska Claudia; Warongan, Jessy D. L.; Mintalangi, Syermi S.E.
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.145

Abstract

Rural and Urban Land and Building Tax is tax on land and/or buildings owned, controlled and/or utilized by individuals or entities. Rural and Urban Land and Building Tax (or PBB-P2) is a type of central tax where most of the proceeds are handed over to local governments. This research aims to determine the influence of tax knowledge, taxpayer awareness and public trust in the government on taxpayer compliance in paying rural and urban land and building taxes in Pasan District, Southeast Minahasa Regency. The number of samples used was 98 respondents using a sample collection method, namely probability sampling, using a simple random sample technique collected through a questionnaire. The analytical method used is multiple linear regression analysis with the help of the SPSS 29.0 application. The results of this research show that tax knowledge, taxpayer awareness, and public trust in the government have a positive and significant effect on taxpayer compliance in paying rural and urban land and building tax in Pasan District, Southeast Minahasa Regency.
Co-Authors Agus T. Poputra Angelina, Junita Anggraini, Agittashela Boyoh, Jonathan Karlo David P. E. Saerang David Paul Elia Saerang Frasawi, Jusuf Habel Gahung, Priska Claudia Gebriany Pirade Wenur Grace G Lewedalu, Grace G Herman Karamoy I Gede Suwetja Indrawati, Ni Made S. Jantje Tinangon Jenny Morasa Jullie J Sondakh Kalumata, Merlyn C. T. Korompis, Claudia W. M. Kotta, Oktofianus Franszeblum Latjandu, Lady D. Latjandu, Lady Diana Lidya A. Maramis, Lidya A. Lintje Kalangi Maalangga, Michael Aaron Manengkey, Tesalonika Ave Mewengkang, Prischa Natalia Debora Mokoagow, Selviani Nangoi, Grace B Nangoy, Grace Nathania Ch. E. Sasuwuk, Nathania Ch. E. Palullungan, Junita Pasang, Jaines Pawama, Shinta D. Rotinsulu, Paula Sardjono, Olivia Y. M. Siahaan, Josua Jonathan Stanley K. Walandouw Steven J. Tangkuman Suenaung, Evilyn Mega Anjali Syermi S.E. Mintalangi Tahir, Harsya K. Tamyn, Linda Ignatia Tulungen, Yosua Satrianly Ventje Ilat Wandha Marina Supit Wenas, Lethisia Fransiska Wulan D. Kindangen, Wulan D.