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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Applied Sciences (FJAS) Journal of Governance, Taxation, and Auditing Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
Syermi S.E. Mintalangi
Universitas Sam Ratulangi Manado
Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Public Health Social Sciences

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Analisis pengenaan tarif dan perhitungan pajak air permukaan pada wajib pajak berdasarkan Perda Sulut Nomor 5 Tahun 2018 (Studi kasus pada Badan Pendapatan Daerah Provinsi Sulawesi Utara) Taroreh, Eric Ignatius; Runtu, Treesje; 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.219

Abstract

Local tax is a type of tax that the local government is entitled to manage and collect from taxpayers who live in a region. Surface water tax is a type of provincial tax imposed on taxpayers who take and utilise surface water. This research will determine how surface water tax rates are imposed and how surface water tax is calculated for taxpayers in accordance with North Sulawesi Province Regional Regulation No. 5 of 2018 concerning Regional Taxes. This research employs a qualitative descriptive approach to qualitative research. The results of this study definitively show that the Manado, Minahasa, Bitung, and Tomohon regions comply with the Regional Regulation of North Sulawesi Province No. 5 of 2018 on the imposition of surface water tax rates and calculations to taxpayers. However, there is clear evidence that the UPTD made a calculation error in relation to one of the surface water taxpayers in the Bitung area in 2021-2022. This has resulted in a discrepancy between the calculation results presented in this research and those provided by the UPTD.
Analisis kepatuhan wajib pajak UMKM di Kantor Pelayanan Pajak Pratama Manado Lolowang, Eunike; Sondakh , Jullie J.; 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.239

Abstract

Taxpayer compliance is an important element that must be considered, because if taxpayers do not comply and fulfill their tax obligations it will have an adverse impact on the state, because if taxpayers do not fulfill their tax obligations, state treasury revenues will decrease, because tax is one of the the largest source of revenue for the country. The freedom given to taxpayers in calculating, depositing and reporting their own taxes owed is expected to maximize the growth in the level of compliance of MSME taxpayers. The aim of this research is to determine the level of compliance of MSME taxpayers at KPP Pratama Manado in 2022-2023. The research method used is descriptive qualitative by analyzing, describing and explaining the findings derived from data collected through interviews at KPP Pratama Manado. The research results show that the compliance level of MSME Taxpayers at KPP Pratama Manado in the 2021-2023 period is categorized as low with a percentage of 6.69% in 2021 and 9.50% in 2022 and 5.83% in 2023, and the percentage ratio of the level of compliance with Annual SPT reporting based on the number of Taxpayers with Active NPWP status within a period of 3 years, namely 2021-2022, is categorized into a fairly standard score with a percentage of 79.58% in 2021 and 76.85% in 2022 and in 2023 it is categorized as a low standard score with a percentage of 33.78%.
Analisis Perhitungan dan Pelaporan Pajak Reklame dan Pajak Parkir Pada Badan Pendapatan Daerah Kota Manado Kuhon, Karina; Wangkar, Anneke; Mintalangi, Syermi
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 19 No 4 (2024): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/gc.v19i4.59952

Abstract

Taxes are a source of state income that will be used to fulfill the interests of society. One source of regional income is regional taxes which are used to finance the implementation and development of regional government. This research ais to determine the suitability of the calculation and reporting of advertisement tax and parking tax at the Manado City Regional Revenue Agency with Manado City Regional Regulation Number 2 of 2011 concerning Regional Taxes which are currently in effect. The analytical method used in this research is a descriptive method by conducting field studies through observation, interviews and documentation. The results of the research show that the implementation of the calculation and reporting of advertising tax and parking tax at the Manado City Regional Revenue Agency is in accordance with Manado City Regional Regulation Number 2 of 2011 concerning Regional Taxes. Keywords : Advertisement tax, parking tax, regional tax, tax calculation, tax reporting
Penerapan metode cost plus pricing dalam keputusan penentuan harga jual pada pabrik mie rumahan Aneke Emor Desa Tumaratas Memah, Natasya Grasilia; Saerang, David P. E.; Mintalangi, Syermi S. E.
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.290

Abstract

In the cutthroat world of competitive food manufacturing, SMEs like home-based noodle factories find it tough to set competitive and profitable selling prices, especially when raw material costs are volatile. This study adopts the cost plus pricing method to determine the selling price of noodles produced by the Aneke Emor home-based noodle factory.The research method utilized is qualitative, with data collected through interviews and a thorough analysis of the factory's production data. The Full Costing approach shows a cost of goods sold (COGS) of IDR10,426 per kilogram, compared to the factory's traditional calculation method of IDR10,037 per kilogram. Adding a 10% profit margin raises the selling price to Rp 11,469 per kilogram, significantly above the previous price of IDR11,000. It is clear that the Cost-Plus Pricing Method enhances profitability and business competitiveness. SMEs should apply this method to maximize profits and support the long-term sustainability of their business.
Analisis pemungutan pajak restoran menurut Perda Kota Manado No. 2 Tahun 2011 pada Badan Pendapatan Daerah Kota Manado Manengkey, Tesalonika Ave; Warongan, Jessy D. L.; Mintalangi, Syermi S. E.
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.292

Abstract

One of the regional taxes with growing potential, as service sector components are increasingly emphasized in development policies to support economic growth, is the restaurant tax. According to Manado City Regional Regulation No. 2 of 2011, Part II concerning Regional Taxes, the Restaurant Tax is a tax on services provided by restaurants. A restaurant is a facility that provides food and/or drinks for a fee, including restaurants, cafeterias, canteens, stalls, bars, and similar establishments, including catering services. This research aims to analyze the collection process of restaurant tax according to Manado City Regional Regulation No. 2 of 2011 at the Manado City Regional Revenue Agency. The analytical method used is descriptive. The research results show that the procedure for collecting restaurant tax is carried out by taxpayers visiting the tax office. The procedure for paying restaurant tax is through self-assessment. Taxpayers can make payments online via mobile banking, banks, or other payment channels provided by Bapenda. The restaurant tax collection procedure is conducted through field visits with an assignment letter from the office to remind and collect payments from taxpayers who have not paid their bills. Restaurant tax bookkeeping is done when taxpayers pay via a smart card system. Incoming payments are immediately recorded, summarized, and reconciled with the amount deposited into the account.
A Analysis of E-Samsat Implementation in Increasing Motor Vehicle Tax Revenue at UPTD PPD Samsat Maid Talaud Lalombombuida, Yosua; Walandouw, Stanley Kho; Mintalangi, Syermi S. E.
ACCOUNTABILITY Vol. 14 No. 01 (2025): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/ja.v14i01.60323

Abstract

Taxes are mandatory contributions paid by individuals or entities to the state, which are used to finance various development programs and public services. This study aims to analyze whether the application of e-samsat superior services has been effective in increasing motor vehicle tax revenue at UPTD PPD Samsat Maid Talaud. By utilizing information technology, e-samsat is expected to make it easier for taxpayers to make tax payments online, thereby increasing public tax compliance. The method used in this research is descriptive analysis, which includes data collection through interviews, documentation, and observation. The results showed that the implementation of e-samsat superior services has had a positive impact on increasing motor vehicle tax revenue, although there are still challenges in socialization and public understanding of this system. This research is expected to contribute to the development of science in the field of taxation and provide practical input for UPTD PPD Samsat Maid Talaud in improving the effectiveness of the tax collection system.
Penerapan target costing dengan pendekatan activity-based costing pada UD. Monicha Jaya Tiow, Angelica Gabriela; Kalalo, Meily Y. B.; Mintalangi, Syermi S. E.
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.299

Abstract

Target costing is a method used to encourage various departments involved in product design and production to find more efficient ways to achieve superior product quality. Meanwhile, from a managerial perspective, activity-based costing provides information on all activities related to product manufacturing and their associated costs. With this information, management can focus on activities that offer opportunities for cost savings. This study aims to examine the application of target costing using the activity-based costing approach in the cakalang floss business, UD. Monicha Jaya, and to compare different methods of determining production costs as an alternative for cost control. The research employs a descriptive qualitative approach, with data collected through observation, interviews, and documentation. The results indicate that the activity-based costing method provides a significantly more efficient calculation of production costs compared to traditional methods.
Pengaruh kepadatan kendaraan bermotor dan Produk Domestik Regional Bruto (PDRB) sektor transportasi terhadap pajak kendaraan bermotor Provinsi Sulawesi Utara tahun 2020-2024 Pongilatan, Monica Gloria; Pangerapan, Sonny; Mintalangi, Syermi
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.348

Abstract

Motor Vehicle Tax (PKB) is one of the main sources of local revenue for provinces in Indonesia, including North Sulawesi. This study aims to examine the effect of motor vehicle density and the Gross Regional Domestic Product (GRDP) of the transportation sector on Motor Vehicle Tax revenue in North Sulawesi Province during the 2020–2024 period. This research employs a quantitative approach using secondary panel data obtained from the Central Statistics Agency and the Regional Revenue Agency. Panel data regression analysis was conducted using the Fixed Effect Model with the aid of EViews 12. The results show that both motor vehicle density and transportation sector GRDP have a significant positive effect on Motor Vehicle Tax revenue. These findings suggest that increased mobility and economic activity in the transportation sector contribute significantly to regional tax revenue. This supports Musgrave’s theory regarding the role of economic growth in enhancing public revenue collection.
Analisis Penerapan Target Costing Dalam Pengendalian Biaya Produksi Untuk Efisiensi Proses Produksi Pada UD. Sumber Rejeki Lomboan, Treysia Yuliani; Pusung, Rudy J.; Mintalangi, Syermi S. E.
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.387

Abstract

To be able to get maximum profit is the general goal of a company. Cost is one of the factors that affect profit, so the company must understand the financing process properly in order to maximize profit and reduce production costs. The purpose of this study is to determine how the application of target costing as a tool to control production costs and how the application impacts UD. Sumber Rejeki. The research method used is qualitative research that uses descriptive analysis. By using the target costing method, it can have an impact on increasing profits where the profit obtained by the company was previously 50% and increased to 60% after the target costing method was applied, in accordance with the company's expectations.
Analysis of Good Corporate Governance Principles as an Effort to Prevent Financial Fraud at the Postgraduate Program of Sam Ratulangi University Pinaria, Sebastian Yefta; Saerang, David P. E.; Mintalangi, Syermi S.E.
Formosa Journal of Multidisciplinary Research Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i9.11405

Abstract

Good Corporate Governance (GCG) is a set of principles aimed at enhancing transparency, accountability, and fairness in organizational management, particularly in financial contexts. Financial fraud is unethical and illegal conduct by individuals or groups to gain personal benefits at the expense of others. This study aims to analyze the application of GCG principles as an effort to prevent financial fraud in the postgraduate program at Sam Ratulangi University. The research method used is descriptive qualitative with an interview approach. Data were collected through interviews, observations, and document studies. The results show that the implementation of GCG principles at the Sam Ratulangi University postgraduate program has been quite good, but there are still some obstacles that need to be overcome to improve its effectiveness. The implementation of GCG principles has been able to increase transparency and accountability in financial management, as well as help in preventing financial fraud. This study provides recommendations to strengthen internal supervision and continuous training for stakeholders to improve understanding and application of GCG principles.
Co-Authors Abd Madjid, Zaena Afandi , Dhullo Agus Supandi Soegoto Anneke Wangkar David P. E. Saerang Deasy Soeikromo, Deasy Diana N. Lintong DIDIPU, Annisa Gahung, Priska Claudia Gerungai, Natalia Y. T. Harijanto Sabijono Hendrik Gamaliel Hendrik Manossoh, Hendrik Inggriani Elim Jessy D. L. Warongan, Jessy D. L. Jullie J Sondakh Katemba, Destiana Kojo, Melki Josenli Kountul, Thezza Sthevany Helena Kuhon, Karina Lalombombuida, Yosua Latjandu, Lady D. Lengkong, Sesca Angelita Lie, Meyling Agustin Liwongan Lintang, Franclin Alexandria Lolowang, Eunike Lomboan, Treysia Yuliani Londa, Almayda P. Londa Lulage, Selci Manengkey, Tesalonika Ave Mantiaha, Arisna J. MANURUNG, Rineke Ester Dian Maria, Brigita Meily Y. B. Kalalo, Meily Y. B. Memah, Natasya Grasilia Nangoi, Grace B Pinaria, Sebastian Yefta Pongilatan, Monica Gloria Ramadhan, Rabin Putra Rombang, Ivena Ropah, Tania Rotinsulu, Shintya Ulfa Rudy J. Pusung Rugian, Veyne Samsudin, Cintia Sharon, Erika Sifrid S. Pangemanan Sinjal, Ave Ceriti Sondakh , Jullie J. Sonny Pangerapan, Sonny Stanley Kho Walandouw Stanly W. Alexander Sukarno, Siti Rahma Taroreh, Eric Ignatius Tatamang, Claudia Sherlyka Tiow, Angelica Gabriela Togas, Rendhy Frisky Treesje Runtu Tuhuteru, Gloria Tulungen, Yosua Satrianly Tumade, Meysi Tumbel, Glorya Usoh, Ayudia Claudia Warongan, Jessy