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All Journal JURNAL RISET AKUNTANSI GOING CONCERN Jurnal Ipteks Akuntansi Bagi Masyarakat
Tambingon, Vernando Viki
JURNAL RISET AKUNTANSI GOING CONCERN
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ANALISIS STRATEGI PENERIMAAN PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB P2) SERTA EFEKTIVITAS PENERIMAANNYA DI PEMERINTAH KABUPATEN MINAHASA SELATAN TAHUN 2016-2017 Tambingon, Vernando Viki; Manossoh, Hendrik; Budiarso, Novi S.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 1 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.1.22290.2019

Abstract

Based on Law Number 28 of 2009 states that the Land and Building Tax for Rural and Urban Areas is a tax that is controlled by the regional governmentThe purpose of this study was to determine the implementation of the strategy, measure the level of PBB-P2 and countries in South Minahasa Regency in PBB P2 collection. The type of research used is descriptive qualitative data where the primary data to be used will then be analyzed, namely data that can be used for the main purpose of this study.The results of the study indicate that the strategy in UN PBB P2 collection was well implemented, although there were some obstacles in the UN collection process P2. Whereas the acceptance of PBB in P2 in 2016 and 2017 is classified as less effective.
IPTEKS PENCATATAN DAN PERHITUNGAN PAJAK PENGHASILAN (PPh 21) PADA PT.BANK RAKYAT INDONESIA (PERSERO) Tbk. CABANG MANADO UNIT MALALAYANG Tambingon, Vernando Viki
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 1 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.1.2018.23524

Abstract

Most of the income state normally came from tax and in that case then state should establish its regulations to control the tax. One regulation is income tax article 21 which is tax for individual income. PT. Bank Rakyat Indonesia is one of banks owned by state or government and established for long age. As PT. Bank Rakyat Indonesia have large business then its employees have taxed with income tax article 21. Till recent, the income tax article 21 for employess is applied correctly and follow the rule of income tax regulations. 
Co-Authors Hendrik Manossoh, Hendrik Novi S. Budiarso, Novi S.