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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) Jurnal Sosial dan Teknologi Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Applied Sciences (FJAS) JAKPI Journal of Governance, Taxation, and Auditing Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
Syermi S.E. Mintalangi
Universitas Sam Ratulangi Manado
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Analysis of Street Lighting Tax Collection Procedures in the Regional Revenue Agency of North Minahasa District Tumade, Meysi; Elim, Inggriani; Mintalangi, Syermi S. E.
Formosa Journal of Applied Sciences 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/fjas.v3i9.11416

Abstract

Street lighting tax is a tax imposed on users of electricity, both self-generated and sourced from other sources. The study aims to determine the implementation and suitability of the collection procedures for ppj at BAPENDA North Minahasa. The purpose of this research is to find out how the implementation and suitability of the procedures for collecting Road Lighting Tax carried out at Bapenda Kab. North Minahasa. The research data source used primary data with descriptive qualitative research methods. The results showed that the implementation and suitability of road lighting tax collection procedures at BAPENDA were in accordance with applicable procedures both self-generated and sourced from electricity. From other sources where in the implementation of non-PLN collection procedures are collected by BAPENDA, while self-generated PPJ is collected by PLN.
Analisis penerimaan pajak barang dan jasa tertentu serta kontribusinya pada pendapatan asli daerah di Badan Pendapatan Daerah Kota Manado Tatamang, Claudia Sherlyka; Pangerapan, Sonny; Mintalangi, Syermi S. E.
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.408

Abstract

The Specific Goods and Services Tax (PBJT) plays a strategic role in strengthening Local Own-Source Revenue (PAD), especially in economically dynamic regions such as Manado City. This study examines the effectiveness of PBJT collection, its contribution to PAD, and the implementation of tax optimization strategies by the Regional Revenue Agency (BAPENDA). Using a qualitative case study approach, data were collected through interviews, documentation, and field observations. The findings reveal that the restaurant and entertainment sectors dominate PBJT revenue, while parking and street lighting contribute minimally. Digital reporting through the Atraksi PD application, audit sampling, and taxpayer outreach have enhanced compliance and transparency. Nevertheless, challenges such as low taxpayer compliance and discrepancies in reported income continue to impede optimal revenue performance. Strengthening digital supervision and targeted compliance interventions is essential to improve PBJT governance and support sustainable regional fiscal capacity.
Analisis Penerimaan dan Kontribusi Pajak Restoran Terhadap Penerimaan Pajak Daerah pada BPPRD Kota Manado Mintalangi, Syermi S.E.; Pinatik, Sherly; Suwetja, I Gede
Jurnal Sosial Teknologi Vol. 5 No. 12 (2025): Jurnal Sosial dan Teknologi
Publisher : CV. Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsostech.v5i12.32596

Abstract

Since the establishment of North Sulawesi with the center of government of Manado City as a regional autonomy area according to Law No. 38 of 2000, North Sulawesi, especially Manado City, must automatically be ready to finance its household needs. One of the sources that can be taken is regional taxes. Regional Taxes are the largest source of local revenue in Manado City, and one of the sources of regional tax revenue is restaurant taxes. Restaurant Tax is a tax levied on services provided by restaurants. A restaurant is a facility that provides food and/or beverages for a fee, which also includes restaurants, cafeterias, canteens, stalls, bars and the like, including catering services. The purpose of this study is to analyze the effectiveness of restaurant tax revenue and contribution to regional tax revenue in Manado City. The research method used is a descriptive analysis through the analysis of the effectiveness ratio and the level of contribution of restaurant taxes to regional tax revenues. The results of the study show that regional taxes in 2019 are very effective, in 2020 they are ineffective, in 2021-2022 they are less effective and in 2023 they are quite effective. The effectiveness of Manado City restaurant taxes in 2019, 2022 and 2023 is very effective, 2020 is ineffective and 2021 is less effective. Meanwhile, the contribution of restaurant taxes to Manado City regional taxes in 2019-2023 is still lacking.
ANALISIS EFEKTIVITAS, LAJU PERTUMBUHAN, KONTRIBUSI PBB-P2, FORECASTING TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA MANADO Latjandu, Lady Diana; Tirayoh, Victorina Zusana; Mintalangi, Syermi S.E
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 2 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i2.6483

Abstract

Pajak Bumi dan Bangunan (PBB) adalah pungutan wajib atas kepemilikan tanah dan bangunan karena adanya keuntungan maupun kedudukan sosial ekonomi atas perorangan atau badan yang memiliki hak padanya ataupun mendapatkan manfaat dari tanah dan bangunan tersebut.Besarnya PBB adalah berdasarkan Nilai Jual Objek Pajak (NJOP). Fenomena yang terjadi di Kota Manado sejak tahun 2022 adalah terkejutnya warga ketika mengetahui kewajiban membayar Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) mengalami kenaikkan signifikan bahkan mencapai 300 persen.Tujuan dari penelitian ini adalah untuk mengetahui Efektivitas,Laju Pertumbuhan dan Kontribusi PBB-P2 terhadap Pendapatan Asli Daerah (PAD) di Kota Manado. Jenis penelitian ini adalah kualitatif deskriptif dengan metode analisis perhitungan rasio Efektivitas, Laju Pertumbuhan dan Kontribusi. Hasil penelitian menunjukan adanya kenaikan tarif PBB-P2 dari tahun 2022-2024 membuat kurangnya kontribusi masyarakat dalam membayar PBB-P2, sehingga menyebabkan penurunan tingkat efektivitas dan laju pertumbuhan PBB-P2, yang berdampak juga dalam penurunan tingkat penerimaan Pendapatan Asli Daerah Kota Manado.
A Analysis of the Application of Sunk Costs and Relevant Costs in Advertising Cost Decision-Making at CV Lifan Jaya: Analisis Penerapan Sunk Cost Dalam Pengambilan Keputusan Penggantian Biaya Iklan Pada CV Lifan Jaya Lala, Paskalina; Mawikere, Lidia M.; Mintalangi, Syermi S.E
ACCOUNTABILITY Vol. 15 No. 1 (2026): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/ja.v15i1.66825

Abstract

This study aims to analyze the application of sunk costs and relevant costs in decision-making related to advertising expenses at CV Lifan Jaya. Data were collected through interviews and documentation of the company’s promotional activities. The results show that the annual replacement of the store signboard is classified as a sunk cost because it is routine, unavoidable, and does not affect future promotional decisions. Relevant costs at CV Lifan Jaya consist of expenses that may create new outlays, such as brochure printing and digital information optimization through Google Business Profile. The company does not incur costs for social media promotion, content creation, or paid digital campaigns; therefore, these components are not considered relevant costs. Based on the analysis, appropriate promotional decisions should focus on expenditures that provide direct marketing benefits and exclude previously incurred costs from consideration. Keywords : sunk cost, relevant cost, advertising cost, decision-making, CV Lifan Jaya.
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 I Gede Suwetja Inggriani Elim Jessy D. L. Warongan, Jessy D. L. Jullie J Sondakh Katemba, Destiana Kojo, Melki Josenli Kountul, Thezza Sthevany Helena Kuhon, Karina Lala, Paskalina Lalombombuida, Yosua Latjandu, Lady D. Latjandu, Lady Diana Lengkong, Sesca Angelita Lidia Mawikere 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 Sherly Pinatik 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 Tirayoh, Victorina Zusana Togas, Rendhy Frisky Treesje Runtu Tuhuteru, Gloria Tulungen, Yosua Satrianly Tumade, Meysi Tumbel, Glorya Usoh, Ayudia Claudia Warongan, Jessy