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INDONESIA
JURNAL RISET AKUNTANSI DAN AUDITING
Published by Universitas Sam Ratulangi
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
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. Redaksi menerima naskah yang belum diterbitkan oleh media dan tinjauan atas buku-buku akuntansi terbitan dalam dan luar negeri yang baru serta catatan/komentar atas artikel yang dimuat dalam jurnal ini. Surat-surat mengenai naskah yang diterbitkan, langganan, keagenan, dan lainnya dapat dialamatkan langsung ke redaksi atau lewat email : goodwillmaksi@yahoo.com.
Arjuna Subject : -
Articles 232 Documents
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MOTIVASI DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI PASCA TAX AMNESTY (STUDI EMPIRIS PADA KPP PRATAMA MANADO) Wurangian, Mecky; Sondakh, Jullie J.; Manossoh, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.36409

Abstract

This study aims to analyze the compliance and motivation of individual taxpayer participating in 2016 tax amnesty post-tax amnesty The coding analysis method according to Charmaz is used in analyzing the data, with the initial coding and focused coding stages to get the research theme. The results showed that the motivation of individual taxpayers participating in the tax amnesty after the 2016 tax amnesty was spiritual or spiritual motivation or religiosity, motivation to trust the government, and moral motivation. Formal compliance of individual taxpayers participating in the 2016 tax amnesty with profession/occupation as ASN/experts, timely and correct amounts in the Annual SPT report and individual taxpayers participating in the 2016 tax amnesty with profession/ work as UMKM is not timely and not in the right amount in the Annual SPT report. Individual taxpayers with profession/work of ASN/experts and UMKM do not have tax arrears. Individual taxpayers participating in the 2016 tax amnesty post-tax amnesty, both those who have professions/ASN jobs/experts and UMKM, have material compliance willingly and cooperatively if tax officials require tax information. And all tax amnesty participants after the 2016 tax amnesty, both those who have profession/ASN jobs/experts and UMKM have compliance in reporting the Additional Asset Placement Report (LPHT) in the Annual SPT. The relationship of motivation to the compliance of taxpayers participating in the tax amnesty after the 2016 tax amnesty is the link between trust in the government and utilities/incentives.
EFFECT OF TAX PLANNING, EARNINGS GROWTH, ASSET MANAGEMENT, AND STICKY COSTS ON FIRM VALUE (STUDY ON PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2016 – 2019) Suak, Meilivia; Sondakh, Jullie J.; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.36253

Abstract

This study aims to determine and analyze the effect of tax planning, profit growth, asset management, and inherent costs on firm value (study on property and real estate companies listed on the Indonesian stock exchange in 2016 – 2019). This type of research is quantitative research. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange as many as 65 companies. The sampling technique used purposive sampling technique based on certain criteria so that there were 47 property and real estate companies that were used as research samples. The data in this study were processed using SPSS version 20.0. The results show that Tax planning (X1) has a value of t hit < t table (1.954 < 1.973) and a significance of P = 0.052 > = 0.05 then H01 is accepted, and Ha1 is rejected, meaning that partially tax planning has no effect on firm value (Y) . Earnings Growth (X2) has a value of t hit > t table (3.712 > 2.048) and a significance of P = 0.000 < = 0.05 then H02 is rejected, and Ha2 is accepted, meaning that earnings growth partially affects significant firm value (Y). Management Asset (X3) has a value of t hit < t table (1.007 < 1.973) and a significance of P = 0.315 > = 0.05 then H03 is accepted, and Ha3 is rejected meaning that partially management assets have no effect significant on firm value (Y). Sticky Cost (X4) has a value of t hit < t table (1.577 < 2.048) and a significance of P = 0.117 > = 0.05, H04 is accepted, and Ha4 is rejected, meaning that partially sticky cost has no effect significant on firm value (Y).
PENGARUH SISTEM PENGENDALIAN INTERNAL, FUNGSI AUDIT INTERNAL DAN SISTEM INFORMASI AKUNTANSI TERHADAP KREDIT BERMASALAH PADA PT. BANK SULUT GO Sepang, Juvenalis Paulus; Ilat, Ventje; Morasa, Jenny
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.36420

Abstract

Every form of credit disbursement carries the risk of non-performing loans. Non-performing loans are a condition where the customer is unable to pay part or all of his obligations to the bank as agreed. This study aims to analyze and empirically prove the effect of the implementation of the internal control system, internal audit function, and accounting information system on non-performing loans at PT. North Sulawesi Bank. This type of research is quantitative research, using primary data through questionnaires. Respondents in this study were employees at PT. North Sulawesi Bank. The population used is all employees in 26 Branch Offices and 6 Sub-Branches of PT. Bank SulutGo, totaling 213 employees. while the sample used is as many as 120 respondents. The data were analyzed using multiple linear regression analysis and data testing was carried out with the help of the SPSS version 22 program. The results showed that: 1). The application of the internal control system has a negative and significant effect on non-performing loans at PT. North Sulawesi Bank. 2). The internal audit function has a negative and significant effect on non-performing loans at PT. North Sulawesi Bank. 3). The accounting information system has a negative and significant effect on non-performing loans at PT. North Sulawesi Bank. The value of the determinant coefficient is 0.680. This shows that the magnitude of the influence of the independent variables, namely the implementation of the internal control system, internal audit function, and accounting information system on the dependent variable, namely non-performing loans explained by the equation model in this study, is 68.00%. While the remaining 32.00%.
PENGARUH KEMAMPUAN PERSONAL, KECANGGIHAN TEKNOLOGI INFORMASI, DAN DUKUNGAN MANAJEMEN TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (Studi Empiris Pada Perusahaan BUMN Bidang Jasa Konstruksi di Kota Manado) Senduk, Lidia; Karamoy, Herman; Kalangi, Lintje
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.36356

Abstract

Accounting Information System (AIS) can provide financial information that companies need in making decisions. For this reason, a company needs an SIA that has good performance so that SIA that has good performance so that SIA can provide the information needed by the company quickly, accurately, consistently and reliably so that the decisions taken by the company are right. This study aims to analyze and prove empirically the influence of personal ability, sophistication of information technology, and management support on the performance of accounting information systems. This type of research is quantitative research, using primary data through questionnaires. Respondents in this study were all employees of BUMN in the field of construction services in Manado City. The population used is the accounting and finance department employees as many as 90 employees while the sample used is the entire population as a sample of 90 respondents. The data were analyzed using multiple linear regression analysis and data testing was carried out with the help of the SPSS version 22 program. The results of the study show that : 1). Personal ability has a positive effect on the performance of accounting information systems. 2). The sophistication of information technology has a positive effect on the performance of accounting information systems. 3). Management support has a positive effect on the performance of accounting information systems. The value of the determinant coefficient is 0,589. This shows that the magnitude of the influence of the independent variables, namely personal abilities, sophistication of information technology, and management support on the dependent variable, namely the performance of accounting information systems explained by the equation model in this study is 58,90%. While the remaining 41,10% is esplained by other factors outside this research model.
IMPLEMENTASI UNDANG-UNDANG NOMOR 9 TAHUN 2017 TENTANG AKSES INFORMASI KEUANGAN UNTUK KEPENTINGAN PERPAJAKAN DAN IMPLIKASINYA PADA KEPATUHAN WAJIB PAJAK ORANG PRIBADI Corneles, Semuel Hendry; Kalangi, Lintje; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.36412

Abstract

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.
ANALISIS PENGGUNAAN INFORMASI AKUNTANSI SEBAGAI DASAR PENGAMBILAN KEPUTUSAN DAN EVALUASI KINERJA DI TINGKAT SATUAN KERJA PADA KANTOR KEMENTERIAN AGAMA KABUPATEN MINAHASA TENGGARA Lamia, Steldy; Karamoy, Herman; Morasa, Jenny
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.36294

Abstract

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.
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 Parengkuan, Angelika Parengkuan; Ilat, Ventje; Warongan, Jessy D. L
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.36571

Abstract

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.
PENGENDALIAN INTERNAL PT. HASJRAT MULTIFINANCE CABANG MANADO DALAM RANGKA MENGENDALIKAN PERSENTASI NON PERFORMING FINANCE (NPF) Baramuli, Judhistia Putri Judaline; Nangoi, Grace B.; Morasa, Jenny
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.36397

Abstract

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.
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) Tiwow, Santi; Tinangon, Jantje J.; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.36413

Abstract

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
PENGARUH KESADARAN WAJIB PAJAK, TRANSPARANSI PAJAK DAN PENGGUNAAN APLIKASI E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA UMKM DI KOTA MANADO Pawama, Shinta D.; Sondakh, Jullie J.; Warongan, Jessy D. L.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.36300

Abstract

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.

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