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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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Pengaruh Konservatisme, Dividend Payout Ratio, Tingkat Likuiditas Aset, dan Leverage Terhadap Harga Saham Pada Perusahaan Manufaktur Wangarry, Andreas R; Karamoy, Herman; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 10, No 1 (2019): Goodwill Vol.10 No.1 Januari-Juni 2019
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v10i1.26472

Abstract

Abstract. This study aims to examine the effect of conservatism, dividend payout ratio, level of asset liquidity, and leverage on the stock prices of manufacturing companies. This study employed secondary data in the form of financial statements of manufacturing companies from 2013-2017. 106 manufacture companies were chosen as samples and the number of observations were 530. The analytical method used in this study was multiple linear regression. The results showed partially, conservatism and dividend payout ratio had a significant effect on the stock price of manufacturing companies, while the variable level of asset liquidity and leverage did not significantly influence the stock price of manufacturing companies.Keywords: conservatism, dividend payout ratio, level of asset liquidity, leverage, and stock price.Abstrak. Penelitian ini bertujuan untuk menguji pengaruh konservatisme, dividend payout ratio, tingkat likuiditas aset, dan leverage terhadap harga saham perusahaan manufaktur. Dalam penelitian ini menggunakan data sekunder berupa laporan keuangan perusahaan manufaktur dari tahun 2013-2017. Sampel dalam penelitian ini sebanyak 106 sampel perusahaan dan jumlah pengamatan atau observasi sebanyak 530. Metode analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian menunjukkan secara parsial, variabel konservatisme dan dividend payout ratio berpengaruh signifikan terhadap harga saham perusahaan manufaktur, sedangkan variabel tingkat likuiditas aset dan leverage tidak berpengaruh signifikan terhadap harga saham perusahaan manufaktur.Kata kunci: konservatisme, dividend payout ratio, tingkat likuiditas aset, leverage, dan harga saham.
PENTINGNYA KOMPETENSI PEJABAT PEMBUAT KOMITMEN PENGADAAN BARANG/JASA PEMERINTAH DI KABUPATEN KEPULAUAN TALAUD DALAM MELAKSANAKAN TUGAS POKOK DAN KEWENANGANNYA SESUAI PERPRES NOMOR 54 TAHUN 2010 Koropit, Fiktor Junaidi; Karamoy, Herman; Manossoh, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 7, No 2 (2016): Goodwill Vol. 7 No. 2 Desember 2016
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v7i2.13554

Abstract

The purpose of this research was to analyze the implementation of the principle of the public procurement towards of the basic tasks and authority of Pejabat Pembuat Komitmen (PPK), PPK suitability educational qualifications and experience according to Presidential Decree No. 54 of 2010, as well as the PPK duty of public procurement that only an additional task in the middle of the duties and responsibilities in their SKPD. Informants in this study is the PPK in Talaud Islands Regency. Data were collected from interviews with informants and analyzed by qualitative approach. The results of this study indicate that the PPK in the Talaud Islands Regency are not yet fully implementing the principles of public procurement to perform basic tasks and authorities, the principles of procurement that can not be implemented properly is the principle of effective, due to the frequency found a discrepancy technical specifications result of procurement planning in construction work. Non-compliance with the technical specifications of procurement planning results caused by negligence of the provider and PPK is less thorough in explaining the details of the job. Appointment PPK in the Talaud Islands Regency in accordance with the qualifications required in the public procurement, as well as the PPK can perform basic tasks and additional tasks well. Keywords     : PPK, Principle Of Public Procurement, educational and experience qualifications, additional tasks.
Analisis Pengelolaan Dana Bantuan Operasional Sekolah (BOS) pada Satuan Pendidikan Dasar di Kota Kotamobagu Pontoh, Julianti; Ilat, Ventje; Manossoh, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 2 (2017): Goodwill Vol. 8 No. 2 Juli-Desember 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i2.18266

Abstract

Abstract. Indonesian Government has increased the quality of their education. One of their efforts is by providing School Operational Funding. However, there is a lack of supervision in managing the funding. BPK, BPKP, Inspectorate of North Sulawesi Province and the city of Kotamobagu had not yet conducted any audit on the fundings from 2012 to 2016. BPK has only monitored or controlled the funding whether they are genuinely transferred from central government to School Education Unit and to each school in City of Kotamobagu. From the supervising point of view, nor has School Committee implemented their supervising functions sufficiently. Therefore, this research is intended to investigate such phenomena. This is a qualitative exploratory research. Data were collected by in-depth interviews and document analysis. Data were validated by triangulations: researchers, theory and sources of data. Findings indicate that there are some constraints in managing BOS: supervision, human resources, communication and bureaucracy structure. Those four factors are crucial in relation to manage the funding complying with regulations.       Keywords:  School Operational Funding Management, Supervision, Human Resources, Communication and Bureaucracy StructureAbstrak. Pemerintah Republik Indonesia berusaha meningkatan pelayanan dan kualitas pendidikan dengan memberikan Bantuan Operasional Sekolah (BOS). Akan tetapi, kurangnya pengawasan dalam pengelolaan dana BOS di Kota Kotamobagu sangatnya tadi lapangan. BPK, BPKP, Inspektorat Propinsi Sulawesi Utara maupun Inspektorat Daerah Kota Kotamobagu belum melakukan audit terhadap pengelolaan dana BOS di Kota Kotamobagu dari tahun 2012 sampai tahun 2016. Selama ini BPK tidak melakukan audit tapi hanya sekedar mengontrol atau memonitoring apakah dana BOS yang disalurkan dari pusat telah diterima oleh Satuan Pendidikan Dasar di Kota Kotamobagu sesuai dengan dana yang ditransferkan ke rekening masing-masing sekolah. Dari segi pengawasan masyarakat, komite sekolah yang seharusnya menjalankan fungsi ini juga tidak melakukannya dengan baik. Oleh sebab itu, penelitian ini bertujuan untuk menganalisis fenomena yang terjadi. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan eksploratori (exploratory approach). Data diperoleh melalui wawancara mendalam (indepth interviews), dan dokumentasi (documentation). Sedangkan validitas data yang digunakan adalah triangulasi peneliti, triangulasi teori, dan triangulasi sumber data.Hasil analisis dan pembahasan menyimpulkan bahwa terjadi beberapa hambatan dalam pengelolaan dana BOS. Hambatan-hambatan tersebut adalah masalah-masalah yang terjadi karena pengawasan, sumber daya, komunikasi dan struktur birokrasi. Keempat hal tersebut sangat penting dalam hubungannya dengan pengelolaan dana BOS agar pelaksanannya sesuai dengan regulasi yang ada.Kata Kunci: Pengelolaan Dana BOS, Pengawasan, Sumber Daya, Komunikasi dan Struktur Birokrasi
Ukuran Perusahaan Struktur Modal dan Nilai Perusahaaan Wokas, Heince R.N
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 5, No 1 (2014): Goodwill
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v5i1.4929

Abstract

The objective of this study is to find and to test the effect of firm size, capital structure, to firm value.  The data for this study is secondary and taken in period of 2009 till 2011. The background of this study is based on inconsistency between fir size and capital structure to firm value. The study is using 22 listed companies in Indonesia Stock Exchange. This study is conducting path analysis for hypothesis testing. The result of analysis is showing that firm size is not affecting the capital structure. Because market consideration on entity is to see the performance of entity to empower their internal funding rather than its size. This study is showing the significance relationship between capital structure and firm value of manufacturer companies in Indonesia.
Analisis Kendala Pengimplementasian Pendapatan pada SIMDA Keuangan di Pemerintah Provinsi Sulawesi Utara Kewas, Agnes MD; Karamoy, Herman; Lambey, Linda
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 10, No 2 (2019): Goodwill Vol.10 No.2 Juli- Desember 2019
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v10i2.25598

Abstract

Abstract. SIMDA (Sistem Informasi Manajemen Keuangan Daerah) Keuangan is a compulsory requirement and a necessity for a provincial government to manage state’s money. The presence of SIMDA of Finance is expected to contribute to the process of state’s financial management, particularly at the stage of financial reporting should be able to operate better. This study investigates the implementation problems of the SIMDA Keuangan at the Badan Pengelola Keuangan dan Aset Daerah (BPKAD) in North Sulawesi. This is a qualitative case study.  This study found several problems in the implementation of SIMDA application. Those problems are: (a) Lack of system integration and synchronization between SIMDA Keuangan, SIMDA Pendapatan and Bank SulutGo. This can be evidenced by the absence of an efficient, realtime online payment system and the inefficiency of data verification process, (b) Performance and integrity of relevant human resources are still lacking, and (c) The lack of commitment shown by upper level management to maintain and improve the business process of SIMDA Keuangan.Keywords: SIMDA Keuangan, system integration, human resources, commitment of superiors.Abstrak. SIMDA (Sistem Informasi Manajemen Keuangan) Keuangan merupakan persyaratan dan kebutuhan bagi pemerintah provinsi untuk mengelola uang negara. Kehadiran SIMDA Keuangan diharapkan dapat berkontribusi terhadap proses pengelolaan keuangan negara, terutama pada tahap pelaporan keuangan harus dapat berjalan lebih baik. Studi ini menyelidiki masalah implementasi SIMDA Keuangan di Badan Pengelola Keuangan dan Aset Daerah (BPKAD) di Sulawesi Utara. Metodologinya adalah analisis studi kasus dan metode kualitatif. Studi ini menemukan beberapa masalah dalam penerapan aplikasi SIMDA yaitu: (a) Kurangnya integrasi sistem dan sinkronisasi antara SIMDA Keuangan, SIMDA Pendapatan dan Bank SulutGo. Hal ini dapat dilihat melalui tidak adanya sistem pembayaran online yang efisien dan realtime serta ketidakefisienan proses verifikasi data. (b) Kinerja dan integritas sumber daya manusia yang relevan masih kurang, dan (c) Kurangnya komitmen yang ditunjukkan oleh manajemen tingkat atas untuk mempertahankan dan meningkatkan proses bisnis SIMDA Keuangan.Kata kunci: SIMDA Keuangan, integrasi sistem, sumber daya manusia, komitmen atasan.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PELAKSANAAN PELAPORAN PERTANGGUNGJAWABAN DANA GEREJA MASEHI INJILI DI MINAHASA (GMIM) KOTA MANADO Kalangi, Melisa Mouren; Nangoi, Grace B.; Kalangi, Lintje
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 7, No 1 (2016): Goodwill Vol. 7 No. 1 Juni 2016
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v7i1.12736

Abstract

The existence of problems that often occur in public sector organizations in this church organizations (GMIM) required him to prepare an accountability report. The obligation to prepare an accountability report of the church also refers to Law No. 14 of 2008 which is an Act to regulate on Public Information Openness (KIP). This study aims to identify and analyze whether Commitment, Human Resources, tools and motivation influential supporters Paporan Accountability Implementation Fund Evangelical Christian Church in Minahasa (GMIM) in the city of Manado, either simultaneously or partially. The method used is multiple linear regression analysis using the equation Y = α + β1X1 + β2X2 + β3X3 + β4X4 + Ɛ, Descriptive Statistics, Test Reliability and Validity, Classical Assumption Test, among others Normality Test Data, Test autocorrelation, Test Heteroskidastity, Test multikolinearitas. Hypothesis testing using the coefficient of determination, F test, t test. Based on F test showed a significance level of 0.006 is smaller than the statistical significance level of 0.05. This shows that H0 and H1 accepted. It can be concluded that jointly commitment variable (X1), the quality of human resources (X2), supporting devices (X3) and motivation (X4) effect on the reporting of an accountability of Evangelical Christian in Minahasa Church. While based on t-test significance level of commitment variable (X1), the quality of human resources (X2), a support device (X3), motivation (X4), among others, 0.212, 0.435, 0.083, 0.163 greater than the statistical significance level of 0.05. This shows that partially all variables does not affect the preparation of an accountability report of GMIM. Keywords: Accountability of funds, Public Sector Organizations.
Analisis Determinan Akuntabilitas Pengelolaan Keuangan Daerah (Studi empiris pada SKPD Pemerintah Kabupaten Kepulauan Talaud) Aimbu, Lesli L; Saerang, David P E; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 1 (2017): Goodwill Vol. 8 No. 1 Juni 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i1.15357

Abstract

Abstract. The phenomenon can be observed in the development of the public sector today is the rise of increasingly demands to implement public accountability by public sector organizations (such as: the Central Government and the regions, Government work units, departments and State agencies). Public sector accountability demands are related to the necessity of conducting transparency and providing information to public, in order to fulfill the rights of the public. This research aims to analyze the variables of transformational leadership style, the competence of human resources (HR), organizational commitment, the use of management information systems area (SIMDA) finance and financial reporting against accessibility accountability financial management areas. The population in this research is financial management officers in Talaud Islands Regency SKPD. 175 respondents were taken to answer questionnaires in order to test the hypothesis and to know the influence of transformational leadership style, the competence of human resources (HR), organizational commitment, the use of Financial SIMDA and the accessibility of financial reports towards the accountability of financial management. F test and t-test analysis were conducted by using multiple linear regression.  Results show that transformational leadership style, the competence of human resources (HR), organizational commitment, the use and accessibility of Finance SIMDA financial report simultaneously, positively and significantly influence the regional financial management accountability. On the other hand, transformational leadership style, the competence of human resources (HR), the use of financial SIMDA and the accessibility of financial report positively and significantly influence the accountability of financial management. Nevertheless, organisatonal commitment does not positively influence the accountability of financial management. Keywords: transformational leadership style, the competence of human resources (HR), organizational commitment, the use of Financial SIMDA and the accessibility of financial reports, the accountability of financial management Abstrak. Fenomena yang dapat diamati dalam perkembangan sektor publik dewasa ini adalah semakin menguatnya tuntutan pelaksanaan akuntabilitas publik oleh organisasi sektor publik (seperti: pemerintah pusat dan daerah, unit-unit kerja pemerintah, departemen dan lembaga negara). Tuntutan akuntabilitas sektor publik terkait dengan perlunya dilakukan transparansi dan pemberian informasi kepada publik dalam rangka pemenuhan hak-hak publik. Penelitian ini bertujuan untuk menganalisis variabel gaya kepemimpinan transformasional, kompetensi Sumber Daya Manusia (SDM), komitmen organisasi, penggunaan Sistem Informasi Manajemen Daerah (SIMDA) Keuangan dan aksesibilitas laporan keuangan terhadap akuntabilitas pengelolaan keuangan daerah. Populasi pada penelitian ini adalah pejabat yang terkait dengan proses pengelolaan keuangan daerah di SKPD Kabupaten Kepulauan Talaud yaitu sebanyak 175 orang dan metode sensus dilakukan untuk mengambil sampel, sehingga banyaknya sampel sama dengan jumlah populasi yaitu sebanyak 175 orang untuk menguji hipotesis gaya kepemimpinan transformasional, kompetensi Sumber Daya Manusia (SDM), komitmen organisasi, penggunaan SIMDA Keuangan dan aksesibilitas laporan keuangan terhadap akuntabilitas pengelolaan keuangan daerah  secara bersama-sama dengan Uji F dan sendiri-sendiri digunakan dengan Uji t menggunakan metode analisis linier berganda dengan aplikasi SPSS. Hasil penelitian membuktikan bahwa secara bersama-sama gaya kepemimpinan transformasional, kompetensi Sumber Daya Manusia (SDM), komitmen organisasi, penggunaan SIMDA Keuangan dan aksesibilitas laporan keuangan berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan keuangan daerah. Secara parsial gaya kepemimpinan transformasional, kompetensi Sumber Daya Manusia (SDM), penggunaan SIMDA Keuangan dan aksesibilitas laporan keuangan berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan keuangan daerah. Sedangkan komitmen organisasi tidak berpengaruh positif terhadap akuntabilitas pengelolaan keuangan daerah. Kata Kunci : Gaya kepemimpinan transformasional, kompetensi Sumber Daya Manusia, komitmen organisasi, penggunaan SIMDA Keuangan dan aksesibilitas laporan keuangan, akuntabilitas pengelolaan keuangan daerah. 
Analisis Belanja Modal Pemerintah Daerah Kabupaten Kepulauan Talaud Gaghauna, Richard D E; Saerang, David P E; Warongan, Jessy
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 2 (2017): Goodwill Vol. 8 No. 2 Juli-Desember 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i2.17212

Abstract

Abstract. This research is aimed to understand the obstacles of disbursing capital expenditures in Talaud local government and strategies to overcome such problems. This is an exploratory qualitative research. The sampling method is purposive sampling. Data were collected by in-depth interviews and documentation studies. This study concludes that there are several obstacles in the capital expenditures obstacles within: (a) the stage of budget planning, (b) capital expenditure disbursement and (c) in the responsibility stage. The main factors causing those obstacles are the low quality of the human resources, lack of knowledges in performing their tasks and functions as the officers and providers to supplies, budget limitation, and lack of commitment of the district head, insufficient of continuous and periodic supervision. There are 4 types of strategy implemented to overcome the obstacles in relation to SWOT:  (1) SO (strengths-opportunities) strategies are used to overcome the low quality of the human resources and commitment of the district head, (2) WO (weaknesses-opportunities) strategies are employed to overcome budget limitation, (3) ST (strength-threats) strategies are conducted to resolve continuous and periodic supervision and evaluation for improvement, (4) WT (weakness-threats) strategies are implemented to solve insufficient  knowledge knowledges in performing their tasks and functions as the officers and providers to supplies.Keywords: Capital expenditure, Planning, Capital expenditure execution, monitoring.Abstrak. Penelitian ini bertujuan untuk mengetahui kendala atau penghambat pelaksanaan belanja modal Pemerintah Kabupaten Kepulauan Talaud dan bagaimana strategi mengatasinya. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan eksploratif (exploratory approach). Teknik sampling penelitian ini adalah purposive sampling. Sedangkan teknik pengumpulan data adalah dengan wawancara, dan studi dokumentasi. Disimpulkan bahwa kendala dibagi menjadi (a) kendala Perencanaan anggaran, (b) pelaksanaan belanja modal dan (c) pertanggungjawaban. Faktor-faktor utama pendukung kendala adalah kendala rendahnya kualitas SDM, kendala kurangnya pemahaman terhadap tugas pokok dan fungsi pejabat pelaksana kegiatan dan penyedia barang/jasa, kendala ketersediaan anggaran dan kendala komitmen pimpinan daerah, kendala pengawasan dan evaluasi secara berkala dan terus menerus. Strategi yang diformulasikan adalah dengan mengunakan matrix SWOT, ditemukan 4 jenis strategi: (1) Strategi SO (strengths-opportunities) untuk mengatasi kendala penghambat rendahnya kualitas SDM dan komitmen pimpinan daerah, (2) Strategi WO (weaknesses-opportunities) digunakan untuk Untuk mengatasi kendala ketersediaan anggaran kendala, (3) Strategi Strategi ST (strength-threats) untuk mengatasi kendala pengawasan dan evaluasi secara berkala dan terus menerus, (4) Strategi WT (weakness-threats) untuk mengatasi kendala penghambat kurangnya pemahaman terhadap tugas pokok dan fungsi pejabat pelaksana kegiatan dan penyedia barang/jasa.Kata Kunci: Belanja modal, Perencanaan, Pelaksanaan belanja modal, Pengawasan.
Volume 3 Nomor 2 Desember 2012 MAKSI, MAKSI MAKSI
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 3, No 2 (2012): Volume 3 Nomor 2 Desember 2012
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v3i2.1046

Abstract

Jurnal online MAKSI FE UNSRAT
Analisis Penerimaan Pajak Kendaraan Bermotor (PKB) dan Bea Balik Nama Kendaraan Bermotor (BBN-KB) dalam Peningkatan Pendapatan Asli Daerah Provinsi Sulawesi Utara Pontoh, Irene F; Ilat, Ventje; Warongan, Jessy
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 9, No 1 (2018): Goodwill Vol. 9 No. 1 Januari-Juni 2018
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v9i1.20076

Abstract

Abstract. The main purpose of this research is to find out the condition of the collection for Motor Vehicle Tax (PKB) and Title Transfer Tax of Motor Vehicle (BBN-KB) in the regional Tax's Collector, constraints in collecting the Motor Vehicle Tax (PKB) and Title Transfer Tax of Motor Vehicle (BBN-KB) and how the strategy to increase the revenue of Motor Vehicle Tax (PKB) and Title Transfer Tax of Motor Vehicle (BBN-KB) for the last 5 years from the Regional Tax's Collector of North Sulawesi. This is a qualitative research with an explorative approach. The result of this research show  thatthere is Rp 82.000.000.000,- bill has not been collected yet from the Motor Vehicle Tax in 2016. On the other hand, Title Transfer Tax of Motor Vehicle decreased for revenue on 2014 and 2015 in North Sulawesi. Prior to conducting activities on the collection of Motor Vehicle Tax and title Transfer tax of Motor Vehicle, BP2RD of North Sulawesi Province shall set the target of PKB and BBNKB acceptance and to carry out the collection activity with the system and procedures which have been determined. There are 4 constrains for collecting the Motor Vehicle Tax (PKB) and Title Transfer Tax of Motor Vehicle (BBN-KB) as follow Taxpayer's behavier, taxpayer’s compliance, Comprehension of PKB and BBN-KB and Natural disaster. Some efforts that also conducted by the regional Tax's Collector to increase the revenue of PKB and BBN-KB are communication, policy, service system and participation from all the authorized institution in the government. We can find the regional revenue of North Sulawesi for Motor Vehicle Tax (PKB) and Title Transfer fee of Motor Vehicle (BBN-KB) is around 51% to 66% for the last 5 years, therefore these taxes are becoming the big contribution for the main revenue of the Regional Government of North Sulawesi.Keywords : Motor Vehicle Tax (PKB) and Title Transfer fee of Motor Vehicle (BBN-KB), Original Regional RevenueAbstrak. Tujuan penelitian adalah untuk mengetahui kondisi Pemungutan Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor di BP2RD, kendala-kendala dalam pemungutan Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor serta strategi dalam peningkatan penerimaan PKB dan BBNKB selama 5 tahun terakhir oleh Badan Pengelola Pajak dan Retribusi Daerah provinsi Sulawesi Utara. Metode analisis data yang digunakan adalah metode analisis data kualitatif dengan pendekatan eksploratif. Hasil penelitian menunjukan bahwa pada tahun 2016 adanya piutang sekitar Rp.82.000.000.000,- untuk tunggakan Pajak Kendaraan Bermotor. Sedangkan  Bea Balik Nama Kendaraan Bermotor mengalami penurunan penerimaan di tahun 2014 dan 2015 pada Provinsi Sulawesi Utara. Sebelum melakukan kegiatan pemungutan Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bemotor, BP2RD Provinsi Sulawesi Utara menyusun target penerimaan PKB dan BBNKB dan melaksanakan kegiatan pemungutan dengan sitem dan prosedur yang telah ditetapkan. Ada 3 kendala dalam kegiatan pemungutan Pajak kendaraan bermotor dan Bea Balik Nama Kendaraan Bermotor yaitu Perilaku Wajib Pajak, pemahaman tentang PKB dan BBNKB, dan bencana alam. Adapun upaya yang dilakukan untuk meningkatkan pendapatan PKB dan BBNKB melalui pemungutan yang dilakukan oleh BP2RD adalah komunikasi, kebijakan, sistem pelayanan, kerja sama dengan pemerintah yang berwenang. Peranan Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor pada Pendapatan Asli Daerah dapat dilihat melalui Realisasi penerimaan PKB dan BBN-KB terhadap realisasi penerimaan PAD Propinsi Sulawesi Utara untuk 5 tahun terakhir ini sangat dominan yaitu diantara  51% s/d 66%. Sehingga dengan demikian penerimaan PKB dan BBN-KB adalah merupakan kontributor terbesar pasokan keuangan bagi pemerintah daerah melalui penerimaan Pendapatan Asli Daerah.Kata Kunci : Pajak Kendaraan Bermotor, Bea Balik Nama Kendaraan Bermotor, Pendapatan Asli Daerah.

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