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INDONESIA
Indonesia Accounting Journal
Published by Universitas Sam Ratulangi
ISSN : 26866617     EISSN : 26866609     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Indonesia Accounting Journal (IAJ) is double peer reviewed journal which published by Accounting Profession Program (or Program Studi Pendidikan Profesi Akuntansi-PPAk) of Economics and Business Faculty, Sam Ratulangi University. Indonesia Accounting Journal (IAJ) publishes articles which are not under consideration or published to other publishers for twice a year. Indonesia Accounting Journal (IAJ) publishes articles written in Indonesian or English languages. Indonesia Accounting Journal (IAJ) welcome for academicians and practitioners to submit the articles only in field of accounting and finance studies. Indonesia Accounting Journal (IAJ) accepts the articles in quantitative approach or qualitative approach. Before submission, author pleased to read carefully the requirements of this journal in section About.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 12 Documents
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Search results for , issue "Vol 1, No 2 (2019)" : 12 Documents clear
Analisis perhitungan dan pemotongan PPh pasal 22 atas pengadaan barang pada Kantor Perwakilan Pemda Kabupaten Kepulauan Talaud di Manado Wae, Dominika; Sabijono, Harijanto; Lambey, Robert
Indonesia Accounting Journal Vol 1, No 2 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.26664

Abstract

The business sector of both individuals as well as legal entities has an obligation to deposit and report the tax payable. One example of the activities of a business entity that is required to deposit and report the tax payable is the business activities of procurement of goods and services. Procurement of goods and services for local government basically in terms to fulfill required of the goods and services expertise. The purpose of this study is to describe the calculating and reporting income tax especially for Article 22 on procurement of goods at the Regional Government Regional Representative Office of Talaud in Manado. This study uses method is quantitative descriptive method in period of 2016. The results show that the PPh Article 22 shall be imposed at rate of 1.5% and shall be paid by using document called SSP to the perception bank appointed by the Minister of Finance. This study finds that the calculation of income tax article 22 of Regional Government Regional Representative Office of Talaud in Manado is following the recent taxation regulation.
Penerapan sistem akuntansi keuangan daerah pada Badan Perencanaan Penelitian dan Pengembangan di Kabupaten Minahasa Selatan Tumbel, Jinnyfer; Pangemanan, Sifrid; Alexander, Stanly
Indonesia Accounting Journal Vol 1, No 2 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.26815

Abstract

Genaral demand for accountability is one of the factor that driven the development of public sector accounting in Indonesia. Government Regulation No. 71 of 2010 concerning Government Accounting Standards explains that government financial reports must provide information that is useful for users. Quality financial reports require an adequate regional financial accounting system, because the system is supporting the creation of transparent and accountable regional financial management. Through the application of the regional financial accounting system, it is expected to be able to carry out its duties and functions so that Good Governance is created. This study used descriptive qualitative research that aims to reveal qualitative information so that it emphasizes the application of regional financial accounting systems and implemented interviews and documentation for getting the data. The results of this study indicate that the application of the regional financial accounting system is in accordance with applicable regulations.

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