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All Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) INCOME: Indonesian Journal of Community Service and Engagement JPEMAS: Jurnal Pengabdian Kepada Masyarakat
Putong, Ivonne H.
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Efektivitas Dan Kontribusi Pajak Restoran dan Pajak Hotel Terhadap Pendapatan Asli Daerah Kota Manado Tahun 2021-2023 Baraguna, Nikki C.; Wangarry, Andreas R.; Pangemanan, Shane A.; Putong, Ivonne H.
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 02 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : Desember-Febuari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i02.1234

Abstract

The Manado City Regional Revenue Agency (BAPENDA) is a local government agency in Manado City, North Sulawesi Province, Indonesia which is tasked with managing and optimising Manado City's own-source revenue (PAD). The purpose of the study, namely to determine and analyse the calculation and contribution of restaurant tax and hotel tax to Manado City's local revenue in 2021-2023. The research method used is qualitative method. The data sources of this research are primary data and secondary data, data collection techniques through observation, interviews, documentation, literature studies, and the internet, the data analysis used in this research is a qualitative descriptive analysis method, namely analysing, describing, and summarizing the data obtained, namely the target data and the realization of local revenue, local taxes (restaurant tax and hotel tax), in this study researchers used calculation analysis and contribution analysis to obtain relevant and accurate results. The results showed that the effectiveness analysis of restaurant tax from 2021-2023 averaged 105.9% with very effective criteria while hotel tax from 2021-2023 averaged 68% with less effective criteria. Analysis of the contribution of restaurant tax from 2021-2023 averaged 28.97% with moderate criteria and also analysis of hotel tax contributions from 2021-2023 averaged 9.3% with very poor criteria.
Pelatihan Dasar Perpajakan Bagi Guru-Guru di SMPN 1 Kota Tomohon Putong, Ivonne H.; Ropa, Grace; Tenda, Mirjam; Alouw, Sintje; Koagouw, Harty U.H.L.; Manginsela, Antonius; Gu’a, Lala; Tangian, Keydi
JPEMAS: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2023): JPEMAS : Jurnal Pengabdian Kepada Masyarakat
Publisher : Yayasan Pendidikan Tanggui Baimbaian

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Abstract

Penerimaan pajak merupakan penyumbang terbesar dalam pembiayaan negara. Pendapatan negara setiap tahun bertumpu kepada jumlah pajak yang dibayar oleh wajib pajak hampir mencapai 80%. Sisanya sebesar 20% berasal dari Penerimaan Negara Bukan Pajak (PNBP). Oleh karena itu, ke depan optimalisasi penerimaan negara yang bersumber dari perpajakan harus terus dioptimalkan dari tahun ke tahun. Tarif pajak di Indonesia untuk wajib pajak badan adalah 22%. Tarif pajak yang lebih rendah tidak diimbangi dengan tax ratio. Tax ratio adalah perbandingan antara penerimaan pajak dengan Produk Domestik Bruto (PDB) dalam masa yang sama. Jika dibandingkan dengan negara maju, tax ratio di Indonesia masih rendah. Rata-rata negara maju mempunyai tax ratio sebesar 24% dan untuk negara berkembang angka tax rationya berkisar di 16 – 18%. Indonesia selama sepuluh tahun terakhir tax rationya sebesar 11%. Angka tax ratio mencerminkan tingkat kepatuhan pajak yang masih rendah pada masyarakat di Indonesia. Berdasarkan penelitian, salah satu alasan rendahnya kepatuhan pajak di Indonesia karena minimnya pengetahuan perpajakan dari wajib pajak. Sebagian besar tenaga pendidik di sekolah ini berstatus PNS dan sebagian lagi berstatus tenaga honorer. Jumlah tenaga pendidik yaitu 59 orang dan dibantu oleh 3 orang tenaga administrasi sekolah. Sekolah ini belum mengajarkan mata pelajaran pajak. Berdasarkan wawancara dengan beberapa guru, pengetahuan perpajakan masih sangat minim. Solusi yang ditawarkan oleh tim pengabdi yaitu dengan membuat pelatihan dan pendampingan perpajakan bagi para guru di SMPN 1 Tomohon. Pembawa materi pelatihan adalah mahasiswa prodi D4 Akuntansi Perpajakan bersama dosen pendamping. Video kegiatan dapat diakses di https://www.youtube.com/watch?v=WHKQO20ssj4.
Penerapan Aplikasi Akuntansi Berbasis Web SI APIK dalam Penyusunan Laporan Keuangan pada UMKM Rumah Makan di Kota Manado Syaefudin, Fanesa I. M.; Putong, Ivonne H.; Wenas, Jacqualine Greety; Wangarry, Andreas Randy
INCOME: Indonesian Journal of Community Service and Engagement Vol 4 No 4 (2025)
Publisher : EDUPEDIA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/income.v4i4.1726

Abstract

UMKM (Micro, Small and Medium Enterprises) have a very important role in the Indonesian economy, including in the city of Manado. One of the main challenges faced by UMKM players is limited knowledge in preparing good and correct financial reports. This often causes difficulties in business management, decision making, and access to funding sources. Therefore, outreach and assistance activities in preparing financial reports are very important. This research aims to provide understanding and skills in preparing financial reports to UMKM, especially Brave Cafe’s owner in Manado City. Socialization activities are carried out with an approach that is easy to understand and relevant to their business needs. Apart from that, direct assistance is provided to business owners to prepare financial reports based on SAK EMKM for UMKM. The results of this activity show that there is an increase in understanding of UMKM players in preparing more systematic and accurate financial reports. Banjer Fruit Kios, which previously had difficulty managing financial reports, can now create reports that help monitor the financial condition of their business. This assistance also has a positive impact in improving business performance and opens up opportunities to obtain financing assistance from financial institutions.
Co-Authors Alouw, Sintje Andreas R. Wangarry, Andreas R. Baraguna, Nikki C. Grace Ropa Gu’a, Lala Koagouw, Harty U.H.L. Manginsela, Antonius Pangemanan, Shane A. Syaefudin, Fanesa I. M. Tangian, Keydi Tenda, Mirjam Wangarry, Andreas Randy Wenas, Jacqualine Greety