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Paru, Sara
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Economics, Econometrics & Finance

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Efektivitas Penagihan Pajak Dengan Surat Teguran Dan Surat Paksa Terhadap UMKM Dalam Pencairan Tunggakan Pajak Agustin, Shintya; Kambuaya, Maylen K. P; Paru, Sara
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 1 (2024): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

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Abstract

This research aims to see the effectiveness of tax collection with warning letters and forced letters against MSMEs in disbursing tax arrears. This research was conducted at KPP Pratama Jayapura. Data collection in this research used interviews conducted by one of the tax officials from the billing section and secondary data obtained from KPP Pratama Jayapura. This research uses a descriptive method with a quantitative approach. The sample used in this research is tax collection with warning letters and forced letters for 2018-2022. The data analysis technique is by using Effectiveness Ratio calculations and Descriptive Analysis using IBM Statistics 25. Based on the results of research using effectiveness ratio calculations, it shows that tax collection using warning letters and forced letters from 2018 to 2022 at KPP Pratama Jayapura is said to be ineffective. This is because the percentage rate of tax collection by warning letters or forced letters at KPP Pratama Jayapura is no more than 60%.    
Implementasi Pengelolaan Dana Kampung (Studi Kasus di Kampung Asey Besar Distrik Sentani Timur) Lampung, Jasrinaldo; Safkaur, Otniel; Paru, Sara
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 1 (2024): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i1.3809

Abstract

This research aims to analyze the implementation of Village Fund management based on Minister of Home Affairs Regulation Number 20 of 2018. This research is a qualitative descriptive research. The data analysis method used in this research is case study research, which is an appropriate strategy to use in research that uses how or why as the main research question, the researcher has little time to control the events being studied, and the focus of the research is contemporary phenomena, to track contemporary events. The results obtained from this research are, Based on the research results described above, it can be concluded that.”Implementation of Village Fund Management in Asey Besar Village from the activity planning stage to final accountability refers to Permendagri Number 20 of 2018 concerning provisions for Village financial management. At the planning stage for village financial management, the Asey Besar village government held village deliberations to determine the Village Revenue and Expenditure Budget (APBK), involving community participation in providing input in the form of suggestions or opinions relating to planned activities to be carried out.
Co-Authors Agustin, Shintya Kambuaya, Maylen K. P Lampung, Jasrinaldo Otniel Safkaur