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All Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN)
Pangemanan, Shane A.
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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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.
Analisis Perlakuan Akuntansi Pajak Pertambahan Nilai Pada PT Hasjrat Abadi Cabang Manado Ma'Arif, Patrick; Wangarry, Andreas Randy; Pangemanan, Shane A.; Tangon, Joseph N.
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 03 (2025): Vol. 5 No. 03 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i03.1371

Abstract

PT Hasjrat Abadi Manado Branch is a private company in Manado, and operates in the general trading sector. PT Hasjrat Abadi Manado Branch opened a branch in the city of Manado to serve the needs of the community, especially four-wheeled vehicles with the "TOYOTA" brand. The aim of the research is to determine the accounting treatment for Value Added Tax (VAT) at PT. Hasjrat Abadi Manado Branch in accordance with Law Number 7 of 2021. The research method used is a qualitative method, this method is considered relevant because it focuses on uncovering a phenomenon regarding the object under study. The data collection techniques used were interviews, observation and documentation. For the data sources used, primary data is a type of data collected directly from the main source. This research examines the treatment of Value Added Tax (VAT) at PT Hasjrat Abadi Manado Branch through the implementation of the Self Assessment System. This system gives taxpayers the authority to independently calculate, deposit and report the tax owed, which requires high accuracy and compliance. This study explains the mechanism for recording Input VAT and Output VAT, as well as the steps for reporting and remitting VAT that have been carried out by companies. The analysis shows that accurate and timely recording is critical to minimizing the risk of sanctions from tax authorities and ensuring compliance with applicable regulations. Apart from that, this research also identifies the challenges faced by companies in implementing the Self Assessment System, such as the need for an in-depth understanding of tax regulations and potential audit risks. However, this system also provides flexibility and efficiency in managing corporate taxes. The results of this research emphasize the importance of a strong accounting system and adequate knowledge about taxation to support the effective implementation of the Self Assessment System in companies.
Co-Authors Andreas R. Wangarry, Andreas R. Baraguna, Nikki C. Ma'Arif, Patrick Putong, Ivonne H. Tangon, Joseph Nugraha Wangarry, Andreas Randy