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Claudia Wanda Melati Korompis
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Journal of Governance, Taxation, and Auditing
Published by Indonesia Strategic Sustainability
ISSN : 28306392     EISSN : 29622522     DOI : 10.38142/jogta
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Governance, Taxation and Auditing (JoGTA) is a journal developed by PT Keberlanjutan Strategies Indonesia (Sustainability Strategies Indonesia). The International Journal of Environmental, Sustainability and Social Science aims to related to current research on the scope of the journal also covers accounting information systems, management information systems, finance, government which are part of Governance, taxation and auditing for the achievement of the goals of sustainable development.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 167 Documents
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The The Effect of Sustainability Report Disclosure and Profitability on Firm Value of Listed Companies on the Indonesia Stock Exchange for the 2018-2021 Period MENGKO, Maria Hilda; BUDIARSO, Novi Swandari; KALALO, Meily Yoke Betsy
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i2.454

Abstract

Investors are now starting to pay attention to a company's non-financial performance in addition to its financial performance. This research aims to analyze the effect of Sustainability Report disclosure (SRDI) and profitability (ROE) on firm value (PBV). The population of this research is all of the listed companies on the Indonesia Stock Exchange (IDX) in 2018-2021. There are 30 sample companies that are obtained by using the purposive sampling method. The type of data in this research is secondary data that is collected through the website of IDX and the websites of each company. The data has been analyzed with multiple linear regression analysis method using the SPSS 22 program. The result of this research shows that Sustainability Report disclosure has an insignificant negative effect on firm value and profitability has a significant positive effect on firm value. In Indonesia, Sustainability Report was not mandatory until 2020 so the disclosure index before 2020 are low as firms and investors still did not put much interest on Sustainability Report. Meanwhile, it is proven that investors still value a firm based on its profitability as it gives positive signal about the firm’s success in managing investors’ money.
Effect of Self Assessment System and Tax Collection on Value Added Tax Revenue (Case Study of Manado Primary Tax Service Office from 2019-2021) CHRISTIAN, Theresia; KALANGI, Lintje; WANGKAR, Anneke
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i2.477

Abstract

Value Added Tax (VAT) is tax that imposed on every transaction of goods and services within the customs area. Self Assessment System of The tax collection system is applied to the central tax, namely Value Added Tax, the execution of this system is still not optimal that causing tax arrears. To solve this issue, the tax authorities collect taxes. The aim of this study is to determine and examine the effect of the Self Assessment System and Tax Collection on Value Added Tax Revenue at Manado Primary Tax Service Office. The population in this study is all time series data of VAT corporate tax payers at Manado Primary Tax Service Office. The sample in this study was 36 time series data units for 3 years (2019-2021). The sampling technique was carried out by purposive sampling and the data of this study used secondary data. Data analysis used multiple linear regression. The test results of this study indicate that the Self Assessment System has an effect on Value Added Tax Revenue, Tax Collection has an effect on Value Added Tax Revenue and Self Assessment System and Tax Collection simultaneously has an effect on Value Added Tax Revenue corporate tax payers at Manado Primary Tax Service Office in 2019 to 2021
Evaluation Of The Implementation Of Government Internal Control Systems On Collection Of Rural And Urban Land And Building Taxes In Southeast Minahasa District TUMIMOMOR, Cherril Angelia; SAERANG, David Paul Elia; KAPOJOS, Peter Marshall
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i2.478

Abstract

The Rural and Urban Land and Building Tax is a tax on land and/or buildings that are owned, controlled, and/or utilized by individuals or entities, except for areas used for plantation, forestry and mining business activities. The government internal control system is an integral process for actions and activities carried out continuously by the leadership and all employees to provide adequate confidence in the achievement of organizational goals through effective and efficient activities, reliability of financial reporting, safeguarding state assets, and compliance with laws and regulations. The purpose of this study is to find out how the internal control system is applied to the collection of Rural and Urban Land and Building Taxes in Southeast Minahasa Regency. The research method used is descriptive qualitative. The results of the study show that the work or activities carried out are in accordance with the elements of the existing internal control system, except for the elements of control activities in the segregation of functions sub-elements which have not been carried out properly. The conclusion of this study is that for the elements of the control environment, risk assessment, information and communication and monitoring, control has been carried out in accordance with Government Regulation Number 60 of 2008 and has been implemented properly, while the elements of control activities have not been in accordance with Government Regulation Number 60 of 2008 and have not been implemented optimally.
The Effect Of The Implementation Of E-Samsat And Tax Sanctions On The Level Of Compliance Of Motor Vehicle Taxpayers In The Regional Revenue Agency Of North Sulawesi Province In 2019-2021 TURAMBI, Florensia; SONDAKH, Jullie J.; BUDIARSO, Novi S.
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i2.479

Abstract

Tax accounting is a matter of being able to determine the amount of tax owed based on a financial statement prepared by the company. In general, tax accounting is an accounting that is set for a purpose in order to obtain a determination of the amount of tax owed. Sistem Administrasi Manunggal Satu Atap (SAMSAT). E-samsat is a breakthrough from related parties to make it easier for taxpayers to carry out their obligations to pay motor vehicle taxes in their jurisdiction. Tax sanctions are a guarantee that the provisions of tax laws and regulations (tax norms) will be followed/obeyed/obeyed (Mardiasmo, 2019:72). This study has the aim of determining the effect of the application of E-samsat and tax sanctions on the level of compliance of motor vehicle taxpayers at the Regional Revenue Agency of North Sulawesi Province. The type of research used in this study is correlation quantitative research. The number of samples used was 100 respondents using the purposive sampling method collected through a questionnaire (google form). This study uses data analysis techniques, namely multiple linear regression analysis. The results of this study show that the application of E-samsat does not affect the level of compliance of motor vehicle taxpayers, while tax sanctions have a positive effect on the level of compliance of motor vehicle taxpayers at the Regional Revenue Agency of North Sulawesi Province.
The Influence Of The Level Of Taxpayer Compliance On Motor Vehicle Tax Revenue In The Regional Revenue Agency Of North Sulawesi Province Year 2019-2021 DEWI, Ade Ayu Prita; KALANGI, Lintje; WALANDOUW, Stanley Kho
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i2.480

Abstract

Taxes are mandatory contributions to the state owed by individuals or entities that are coercive in nature and can be enforced by law, by not receiving direct compensation and being used for the needs of the state for the greatest prosperity of the people. This study aims to determine the effect of the level of taxpayer compliance on motor vehicle tax revenue at the Regional Revenue Agency of North Sulawesi Province. Dengan tujuan untuk mengetahui pengaruh signifikan tingkat kepatuhan wajib pajak terhadap penerimaan pajak kendaraan bermotor. Jenis data penelitian yang digunakan penelitian ini menggunakan pendekatan kuantitatif. Penelitian ini menggunakan metode asosiatif yaitu penelitian yang mencari pengaruh antar variabel independen (X) terhadap variabel dependen (Y). This study aims to examine and explain the effect of the level of taxpayer compliance on motor vehicle tax revenue. The population in this study is the level of taxpayer compliance and data on the realization of motorized vehicle tax revenue from 15 Samsat in North Sulawesi Province for the 2019-2021 period. The sample is part of the number and characteristics possessed by the population. This study uses a saturated sample where all populations are used as samples. The data analysis technique used in this study is simple linear regression. The results of this study are that the variable Taxpayer Compliance Level has a significant effect on Motor Vehicle Tax Receipts at the Regional Revenue Agency of North Sulawesi province.
The Effect of Self Assessment System and Tax Knowledge on Individual Taxpayer Compliance WIBOWO, Ahrizlia Sahidevi; KARAMOY, Herman; LAMBEY, Robert
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i2.488

Abstract

Taxes are people's contributions to the state treasury which are used to support the work program of the government to implement changes, so that government goals can be achieved. The role of the taxation sector is very large in supporting state revenues, so that in this case the awareness of the public as corporate taxpayers and personal taxpayers is really needed. The self-assessment system is one of the government's efforts in growing individual tax revenues by giving confidence to taxpayers to be active in carrying out their own tax obligations. In implementing the self-assessment system, taxpayers need to understand tax knowledge. Tax knowledge is a basis that can support the implementation of the current system. This study aims to determine the effect of self-assessment system and tax knowledge on individual taxpayer compliance. The research population is taxpayers domiciled in the city of Manado with a sample of 100 respondents. The research method uses questionnaires and analytical techniques using multiple linear analysis assisted by the SPSS Version 25 application program. The results of the study show that the self-assessment system variable does not have a significant effect on individual taxpayer compliance, while the tax knowledge variable has an influence on individual taxpayer compliance.
The Effect Of Liquidity, Leverage, And Company Size On Tax Aggressiveness In Industrial Sector Companies On The Indonesia Stock Exchange For The 2019-2021 MANURUNG, Rineke Ester Dian; PANGERAPAN, Sonny; MINTALANGI, Syermi
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i2.498

Abstract

Taxes have a very important role in economic growth in Indonesia which is reflected in the state budget that tax contributions dominate compared to non-tax revenues. Tax revenues must be optimally increased so that economic growth runs well. In the operational activities of the company, taxes are recognized as a burden on the company, so it does not rule out the possibility that the company carries out tax aggressiveness actions by minimizing the tax burden that must be paid. This study aims to examine the effect of liquidity, leverage, and company size on tax aggressiveness in industrial sector companies on the Indonesia Stock Exchange for the 2019-2021. In this study using secondary data. The population in this study is the industrial sector companies listed on the Indonesia Stock Exchange with a population of 55 companies and the type of sampling in this study uses purposive sampling. This type of research is quantitative research. The method of analysis in this study is descriptive statistics, classical assumption test, multiple linear regression, and hypothesis testing. The results showed that liquidity partially has no effect on tax aggressiveness, leverage has an effect on tax aggressiveness, and firm size has a negative effect on tax aggressiveness.
Analysis of Inventory Management At The Regional Office of The National Land Agency of North Sulawesi Province SENDUK, Adalee; GAMALIEL, Hendrik; KOROMPIS, Claudia Wanda Melati
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i2.501

Abstract

Inventory is a current asset that is used to support operational activities.. Inventory must be managed properly and carefully so that there are no mistakes that will create losses. To create good inventory management, accounting policies implemented by government agencies must be based on a strong guideline or standard. For inventory management, it is regulated in Statement of Government Accounting Standards Number 5 which includes the process of recognizing, measuring, recording, and disclosing inventory .The researcher took the object of research at the Regional Office of the North Sulawesi BPN because according to the initial survey, it was found that there were problems in recording inventory. This study aims to determine the inventory management in the Regional Office and what causes errors in inventory recording. The method used in this research is a qualitative method with a case study approach. The results showed that the inventory management at the North Sulawesi BPN Regional Office was carried out properly in accordance with Statement of Government Accounting Standards Number 5, problems that occur are caused by inventory items that have been recorded when taking goods from the warehouse and then at the time of hospitalization, the goods have not been used. However, the North Sulawesi BPN Regional Office still records the ending inventory balance according to the amount of usage.
The Effect of Profitability, Capital Intensity, Debt to Asset Ratio On Tax Avoidance In Property Companies Listed On Indonesia Stock Exchange For The 2018-2020 Period GAGOLA, Gabriela; KARAMOY, Herman; PUSUNG, Rudy
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i2.505

Abstract

Tax is the main indicator in the APBN because of the large percentage of tax revenue for maximum development in Indonesia. Taxes are obligations and expenses that reduce the company's net profit, this is contrary to the objectives of the entity. In 2020 the Director General of Taxes said that the implementation of tax avoidance resulted in losses to the state of up to 68.7 trillion per year. Therefore, many companies carry out tax avoidance measures. There are so many factors that can influence the occurrence of tax avoidance, including profitability, capital intensity, and debt to asset ratio. This study aims to determine the effect of the variables profitability, capital intensity, and debt to asset ratio on tax avoidance in property companies that are on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. This study uses secondary data taken from the official website of the Indonesia Stock Exchange. The sample in this study used the nonprobability sampling which is purposive sampling technique, so that a sample of 17 companies was obtained with a total of 51 data. The analytical method used in this research is multiple linear regression analysis method. The results showed that profitability had no effect on tax avoidance, capital intensity had no effect on tax avoidance and debt to asset ratio had a significant positive effect on tax avoidance.
Fiscal Correction Analysis Of Profit And Loss Reports In Determining Corporate Income Tax At CV Karya Bhakti Sentosa SUPIT, Sharone Sherina Benaya; LAMBE, Robert Y; WEKU, Priscilia
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i2.509

Abstract

CV Karya Bhakti Sentosa is a company engaged in the procurement and service provider industry. As a company that is obligated to pay taxes, CV Karya Bhakti Sentosa prepares commercial financial reports as the basis for calculating taxable profits and does not make fiscal corrections in accordance with the Tax Law. Fiscal corrections are corrections made due to differences in the treatment of income and expenses that differ between accounting standards and applicable tax regulations. The purpose of this study is to make and analyze fiscal corrections on income statements in determining corporate income tax at CV Karya Bhakti Sentosa. The research method used in this study is descriptive qualitative method, with data collection methods carried out by interviews and documentation. The results of this study are the company's fiscal profit of Rp. 807,100,774.00, an increase of Rp. 3,404,975.00 from the company's commercial profit which causes the company to have a difference in the payable income tax that the company has deposited in the amount of Rp. 619,954.00 underpaid.

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