JURNAL RISET AKUNTANSI DAN AUDITING
Jurnal Riset Akuntansi dan Auditing Goodwill diterbitkan oleh Program Magister Akuntansi (MAKSI) Fakultas Ekonomi Universitas Sam Ratulangi Manado, dimaksudkan sebagai media pertukaran informasi, penelitian dan karya ilmiah antara pengajar, alumni, mahasiswa dan masyarakat pada umumnya. Jurnal ini terbit dua kali setahun yaitu bulan Juni dan Desember.
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<![CDATA[IMPLEMENTASI UNDANG-UNDANG NOMOR 9 TAHUN 2017 TENTANG AKSES INFORMASI KEUANGAN UNTUK KEPENTINGAN PERPAJAKAN DAN IMPLIKASINYA PADA KEPATUHAN WAJIB PAJAK ORANG PRIBADI ]]>
<![CDATA[Corneles, Semuel Hendry]]>;
<![CDATA[Kalangi, Lintje]]>;
<![CDATA[Gamaliel, Hendrik]]>
<![CDATA[ JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.35800/jjs.v12i2.36412
<![CDATA[This study aims to find out how the implementation of Undang-Undang Nomor 9 Tahun 2017 concerning Access to Financial Information for Tax Purposes is and what its implications are for individual taxpayer compliance. By using a qualitative research method with a literature study approach to see how the implementation of this law, as well as a case study approach to see how the implications for individual taxpayer compliance. Data collection is done by dissecting the literature in the form of laws and regulations which are derivative products of this law, while case studies to see the implications are carried out by interviewing informants, asking for other data, and more specifically asking for their annual SPT reporting data. last year. The results show that with the implementation of this law the Directorate General of Taxes can obtain financial information about highly competent and valid taxpayers from Banking and Other Financial Institutions, so that through the Account Representative at the Tax Service Office (KPP) they can immediately follow up with Letter of Request for Explanation of Data and/or Information (SP2DK) and or conduct a Tax Audit based on that data/information. So that it gives strong implications for individual taxpayers to report all circulation of their business, report the list of assets in truth, and if there is other income derived from the use of these assets and other investment results from these assets, the taxpayer will pay the tax and report it. on the Annual Tax Return Form.]]>
<![CDATA[ANALISIS PENGGUNAAN INFORMASI AKUNTANSI SEBAGAI DASAR PENGAMBILAN KEPUTUSAN DAN EVALUASI KINERJA DI TINGKAT SATUAN KERJA PADA KANTOR KEMENTERIAN AGAMA KABUPATEN MINAHASA TENGGARA ]]>
<![CDATA[Lamia, Steldy]]>;
<![CDATA[Karamoy, Herman]]>;
<![CDATA[Morasa, Jenny]]>
<![CDATA[ JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.35800/jjs.v12i2.36294
<![CDATA[This research aims to analyze how the use of accounting information by state treasury officials in decision making and performance evaluation, to analyze constraints in the use of accounting information for state treasury officials and analyze efforts that must be made to overcome obstacles in the use of accounting information as a basis for decision making and performance evaluation This research uses qualitative methods with a case study approach. This research uses qualitative methods with a case study approach. Data collection is done by means of in-depth interviews, observations, and documentation studies. The data analysis used in this study was the analysis of miles and Huberman models, and for data validity testing using triangulation techniques. The results of the study showed that the use of accounting information as a basis for decision making and performance evaluation to run office operations in the public sector such as in the Office of the Ministry of Religious Affairs of Southeast Minahasa Regency is very important because through the accounting information in the report, our finances can determine more appropriate policies in evaluating the program of activities or for the preparation of budget plans in the coming year. The causes of the less than optimal use of accounting information by State Treasury Officials at the Office of the Ministry of Religion of Southeast Minahasa Regency are human resources with incompetent educational backgrounds, the habit of overriding accounting information as a basis for entrenched decision making and the lack of support for supporting facilities that can help efficiency and effectiveness with respect to the use of this accounting information. Efforts that can be made to overcome these problems include increasing the competence of knowledge and expertise of existing human resources, building commitment and providing supporting facilities.]]>
<![CDATA[PENGARUH PERSEPSI MANFAAT PAJAK, SOSIALISASI PERPAJAKAN, MORAL-ETIKA PAJAK, DAN PENGETAHUAN TENTANG PERPAJAKAN TERHADAP PERILAKU TAX AVOIDANCE TERHADAP WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KANTOR PELAYANAN PAJAK PRATAMA MANADO ]]>
<![CDATA[Parengkuan, Angelika Parengkuan]]>;
<![CDATA[Ilat, Ventje]]>;
<![CDATA[Warongan, Jessy D. L]]>
<![CDATA[ JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.35800/jjs.v12i2.36571
<![CDATA[This study aims to determine and analyze the effect of perceived tax benefits, tax socialization, tax morals and knowledge of taxation on tax avoidance behavior. This type of research is quantitative research. The population in this study are individual taxpayers registered at the Manado Pratama Tax Service Office. The sampling technique in this study was purposive sampling technique and obtained a sample of 70 respondents. The data collection method used a questionnaire using multiple regression data analysis with the help of SPSS version 22. The results showed that the variables of Tax Benefit Perception (X1), Tax Socialization (X2), Tax Moral-Ethics (X3) and Tax Knowledge had an effect on taxpayers for do not do Tax Avoidance.]]>
<![CDATA[PENGENDALIAN INTERNAL PT. HASJRAT MULTIFINANCE CABANG MANADO DALAM RANGKA MENGENDALIKAN PERSENTASI NON PERFORMING FINANCE (NPF) ]]>
<![CDATA[Baramuli, Judhistia Putri Judaline]]>;
<![CDATA[Nangoi, Grace B.]]>;
<![CDATA[Morasa, Jenny]]>
<![CDATA[ JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.35800/jjs.v12i2.36397
<![CDATA[To avoid Non Performance Finance (NPF) problems, the company designs an internal control system. This system is expected to help maximize the performance of the departments responsible for the implementation of the company's operations so as to minimize losses to the company. This study aims to examine how the internal control system implemented by PT. Hasjrat Multifinance so far and what problems occur in the internal control system of PT. Hasjrat Multifinance so that the solution can reduce the company's NPF percentage. This study uses qualitative research methods in the form of case studies, by comparing the implementation of internal control of PT. Hasjrat Multifinance with internal control based on COSO (Committee of Sponsoring Organizations of the Treadway Commission). The results of this study indicate that PT. Hasjrat Multifinance has followed the concepts contained in the Internal Control - Integrated Framework published by COSO, however, in its implementation there are still principles that have not been implemented consistently.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, FINANCIAL LEVERAGE DAN STRUKTUR KEPEMILIKAN TERHADAP PERATAAN LABA (INCOME SMOOTHING) (STUDI PADA PERUSAHAAN BADAN USAHA MILIK NEGARA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020) ]]>
<![CDATA[Tiwow, Santi]]>;
<![CDATA[Tinangon, Jantje J.]]>;
<![CDATA[Gamaliel, Hendrik]]>
<![CDATA[ JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.35800/jjs.v12i2.36413
<![CDATA[This study aims to examine and find empirical evidence that firm size, financial leverage and ownership structure affect income smoothing. This research was conducted by a State-Owned Enterprise (BUMN) listed on the Indonesian Stock Exchange (IDX) for the 2016-2020 period. The research method used is a quantitative research method with an associative approach. The data in this study is secondary data in the form of annual reports of state-owned companies. The sample in this study were 15 state-owned companies. The data analysis tool used in this study is logistic regression analysis, with the help of SPSS 22 software. The results show that company size, financial leverage and ownership structure have no effect on income smoothing]]>
<![CDATA[PENGARUH KESADARAN WAJIB PAJAK, TRANSPARANSI PAJAK DAN PENGGUNAAN APLIKASI E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA UMKM DI KOTA MANADO ]]>
<![CDATA[Pawama, Shinta D.]]>;
<![CDATA[Sondakh, Jullie J.]]>;
<![CDATA[Warongan, Jessy D. L.]]>
<![CDATA[ JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.35800/jjs.v12i2.36300
<![CDATA[This study aims to analyze and empirically prove the effect of taxpayer awareness, tax transparency, and the use of e-filling applications on individual taxpayer compliance at MSMEs in Manado City. This type of research is quantitative research. The population in this study is the individual taxpayers of SMEs in Manado City as many as 5,184. Sampling using the Slovin formula obtained a sample of 100 respondents. The data collection method used a questionnaire using multiple regression data analysis with the help of SPSS version 22. The results showed that taxpayer awareness (X1) and the use of e-filing applications (X2) had an effect on increasing individual taxpayer compliance on MSMEs in Manado City. Meanwhile, tax transparency (X3) has no effect in increasing individual taxpayer compliance with MSMEs in Manado City.]]>
<![CDATA[PENGARUH KEADILAN DISTRIBUTIF DAN MORALITAS PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN VARIABEL INTERVENING KEPUASAN WAJIB PAJAK HOTEL DI KOTA MANADO ]]>
<![CDATA[Paat, Meidy I.]]>;
<![CDATA[Sondakh, Jullie J.]]>;
<![CDATA[Budiarso, Novi Swandari]]>
<![CDATA[ JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.35800/jjs.v12i2.36574
<![CDATA[This study analyzed the effect of variables such as distributive justice, tax morality on taxpayer compliance with taxpayer satisfaction as an intervening variable. This study examined whether a person's morale affects taxpayer compliance in tax paying. The method used in this study was the quantitative method. The sample in this study was hotel taxpayers in Manado City that were registered at the Manado City Revenue Service office. This study used a quantitative method with an associative design that examined the influence among independent variables, are distributive justice, tax morality, and taxpayer satisfaction on the dependent variable, namely hotel taxpayer compliance. The number of samples used as many as 53 hotel taxpayer respondents, collected by distributing questionnaires to each hotel owner or general manager. The test equipment used in this study was Partial Least Square (PLS) using the SmartPLS program.The results of this study indicate that distributive justice, tax morality, and taxpayer satisfaction have a direct positive effect on taxpayer’s compliance. In addition, it is found during this study that the indirect effect through variable mediating produces a positive effect on taxpayers compliance. Therefore, Distribution justice and Tax morality both are making a positive impact on taxpayers compliance mediated through taxpayer’s satisfaction.]]>
<![CDATA[ANALISIS PENERAPAN TAX PLANNING DALAM UPAYA EFISIENSI BEBAN PAJAK PENGHASILAN (STUDI PADA PT. PASIFIK PETRA INDONESIA) ]]>
<![CDATA[Herwanto, Theo Alfan]]>;
<![CDATA[Tinangon, Jantje J.]]>;
<![CDATA[Budiarso, Novi Swandari]]>
<![CDATA[ JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.35800/jjs.v12i2.36405
<![CDATA[Tax Planning is a legal effort that can be done by taxpayers. The action is legal because the tax prohibition is carried out in a way that does not violate the applicable law. Tax Planning is a means that supports to plan the excess used, so that it does not occur in paying taxes in accordance with Law no. 28 of 2007 article 1 paragraph 3 concerning General Provisions and Tax Procedures. This study aims to determine the implementation of Tax Planning, Tax Planning efficiency and effectiveness as well as accounting policies that affect the financial statements of PT. Pacific Petra Indonesia.The theory related to this research is the insurance theory where the state protects the safety of life, property, and the rights of its people. Therefore, people have to pay taxes in this research, namely income tax which is likened to an insurance premium because they get the protection guarantee.This study uses a qualitative descriptive approach because the research is based on data obtained through interviews and existing documents. The data used is primary data, where primary data consists of information obtained during the field trip, namely through interviews with informants, as well as data in the form of financial statements and annual tax returns and company permits. Informants in this study consisted of Administration and Finance Managers and their team who were directly involved in the preparation of financial and tax reports. The results of the study show that the application of Tax Planning with the use of Government Regulation Number 23 of 2018 is not appropriate, because Sales during 2020 exceed the specified gross income requirements. The tax that has been paid has not been effective and not efficient because the company should use the general corporate income tax rate of 25%. Regarding the research results, it is necessary to correct the 2020 Annual Income Tax Return. The accounting policies taken do not have much effect on the fiscal financial statements because the company chooses and implements policies in line with tax regulations.]]>
<![CDATA[ANALISIS MANAJEMEN RISIKO DALAM MEWUJUDKAN GOOD CORPORATE GOVERNANCE (STUDI KASUS PADA PT ANGKASA PURA I (PERSERO)) ]]>
<![CDATA[Khristian, Edwin]]>;
<![CDATA[Karamoy, Herman]]>;
<![CDATA[Budiarso, Novi Swandari]]>
<![CDATA[ JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.35800/jjs.v12i2.35855
<![CDATA[This study aims to analyze risk management at PT Angkasa Pura I (Persero) in realizing Good Corporate Governance (GCG). This research is a qualitative research with a case study approach. Data were obtained through in-depth interviews, observation and documentation studies. The results show that PT Angkasa Pura I (Persero) has a unit that manages risks specifically and has risk management guidelines based on SNI ISO 31000: 2018. In conducting the research, the authors limit the risk management analysis only to the principles of risk management and from the analysis results it is known that the company has implemented 7 (seven) risk management principles according to SNI ISO 31000: 2018 which is the Company's Risk Management Guidelines. There is one risk management principle that has not been perfectly implemented by the company, namely the principle of inclusiveness/involving all parties, because the company has not clearly invited the involvement of external stakeholders in carrying out its risk management. In improving the risk management process, there is a role for internal audit that can improve the risk management process, namely ensuring objective assurance and the adequacy of the risk management process. The company applies the concept of three lines of defense and risk-based auditing in carrying out internal control functions, this shows the close relationship between risk management and internal audit which places risk management as the second line of defense and internal audit as the third line of defense. Repeated audit findings and audit recommendations that cannot be followed up as well as self-awareness of all company personnel are problems that arise and need to be considered by the Company in implementing risk management. The implementation of Key Performance Indicators in all business units and training to raise awareness about risk management is an option for the company as an effort to overcome this, so that the implementation of risk management can be even better.]]>
<![CDATA[PENGENDALIAN INTERNAL MELALUI RISK ASSESSMENT PENGADAAN BARANG DAN JASA PADA DINAS PERUMAHAN RAKYAT DAN KAWASAN PERMUKIMAN KABUPATEN TOLITOLI ]]>
<![CDATA[Maulana, Moh. Reza]]>;
<![CDATA[Tinangon, Jantje J.]]>;
<![CDATA[Wokas, Heince R. N.]]>
<![CDATA[ JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.35800/jjs.v12i2.38612
<![CDATA[This study aims to analyze the risk of procurement of goods and services at the Department of Public Housing and Residential Areas of Tolitoli Regency using model from ISO 31010, analyze the internal controls that need to be carried out based on COSO theory to minimize the risk of procurement of goods and services as well as mitigate any risks. This type of research is a qualitative research with a case study approach. Methods of data collection using interviews and documentation. Informants were selected using purposive sampling with the consideration of the most experienced and knowledgeable people about the research problem. The results show that there are 9 possible risks that occur in the process of procuring goods/services. Of the 9 risks, 3 risks are very high status, 4 risks are high status, 1 risk is moderate status and 1 risk is low status. Internal control has been carried out, but has not touched all aspects of internal control according to the internal control theory of COSO. ]]>
