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Claudia Wanda Melati Korompis
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INDONESIA
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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Stakeholder Perceptions of the Procurement of Goods and Services at the Nusa Tenggara River Region II Office in 2020 Siki Y. A. ASBANU; Petrus D E ROZARI; Ajis Salim Adang DJAHA
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.474

Abstract

This research is a descriptive research with a qualitative approach which was carried out at the Nusa Tenggara River Regional Office II with a total of 25 informants while the types of data in this study were primary data and secondary data which were collected through interview techniques, observation and document tracing. The results of the research based on the grid model from Bryson (2004) found that stakeholder perceptions of the procurement of goods and services at the 2020 Nusa Tenggara River Basin Hall II in terms of; (a) High Interest - Low Power (Subjects) have a bad perception of the procurement of goods and services at the 2020 Nusa Tenggara River Basin Center, while (b) the perception of High Interest - High Power (Players) is that there is a close relationship with project partners that has an impact on the quality and quality of work in the field (c) Low Interest - High Power (Context Setters) have the perception that some PPKs are indicated to be KKN, (d) Low Interest - Low Power (Crowd) have the perception that the project resulting from the procurement of goods and services has quality which is low and (e) Stakeholder perceptions of Aspects that Obstacle the Procurement of Goods and Services at the Nusa Tenggara River Region II Office in 2020 are; (a) the COVID-19 pandemic by making budget adjustments and refocusing, (b) the electronic system still has many weaknesses and (c) bureaucratic governance that needs to be improved.
E-Receipt Based Value Added Tax Accounting Treatment at CV Mega Lestari Manado Olivia Gracia WALAKANDOU; Jullie Jeanette SONDAKH; Novi Swandari BUDIARSO
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.518

Abstract

The purpose of this study was to determine how the accounting treatment of value added tax based on e-invoice. This study uses a qualitative method with a descriptive approach and the focus in this research is the application of VAT, calculation of VAT, recording of Output and Input VAT, reporting of VAT tax invoices, and the implementation of the e-invoicing system at CV Mega Lestari. The results of this study are CV Mega Lestari has calculated and recorded VAT in accordance with the applicable Taxation Law but in terms of VAT reporting it is not appropriate because the tax reporting is still not timely, and for VAT reporting using the e-invoice application is more efficient. and make the job easier. From the results of data analysis and discussion, it will be concluded that the accounting treatment of CV Mega Lestari's value added tax has carried out its rights and obligations in accordance with the Value Added Tax Law no. 42 of 2009 in terms of calculation and recording. In terms of reporting, the company should increase knowledge about tax regulations, especially regarding the making of tax invoices to avoid delays in reporting so that the company is not subject to sanctions. And related to the use of e-invoicing applications, it must be further improved to minimize the occurrence of errors.
The Effect of Tax Incentives, Tax Rates and Tax Services on Msmes Taxpayer Compliance in the Midst of the Covid-19 Pandemic in Manado City Ribka Alfina Aprilia SENGKEY; Treesje RUNTU; Steven Josia TANGKUMAN
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.525

Abstract

The COVID-19 pandemic has struck around the globe, including Indonesia. The COVID-19 pandemic has had a major impact on economic stability and reduced community productivity, especially for Micro, Small and Medium Enterprises (MSMEs). So that the Government of the Republic of Indonesia through the Ministry of Finance provides tax incentive in an effort to encourage the National Economic Recovery program in the midst of the COVID-19 pandemic. The final Income Tax incentive is a facility for MSMEs taxpayers Borne by the Government. This study aims to determine the effect of tax incentives, tax rates and tax services on MSMEs taxpayer compliance in the midst of the COVID-19 pandemic in Manado City. The research method used in this study is to use quantitative research methods. Sampling technique used in this study is to use purposive sampling and calculated by slovin formula that produces a sample of 100 respondents. Data collection techniques used in this study is using questionnaires. Data analysis techniques used in this study are data quality test, classical assumption test, multiple linear regression analysis and hypothesis test using IBM SPSS Statistics version 25.0 for Windows software. The results of this study indicate that (1) tax incentives do not affect the compliance of MSMEs taxpayers (2) tax rates do not affect the compliance of MSMEs taxpayers, (3) tax services affect the compliance of MSMEs taxpayers, and (4) tax incentives, tax rates and tax services affect the compliance of MSMEs taxpayers.
Evaluation of the Implementation of Article 23 Income Tax at PT. Taspen (Persero) Manado Branch Office Alann Sterry KAPARANG; Treesje RUNTU; Priscillia WEKU
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.527

Abstract

Income tax is important for the state because it is one of the largest revenues in the State Revenue and Expenditure Budget (APBN). Income tax article 23 is imposed on income derived from capital, service delivery, or gifts and awards, other than those that have been deducted with Article 21 income tax. Almost every company carries out rental activities from other parties for certain things that are needed to support its operational activities. and the service rental is the object of article 23 income tax. This study aims to determine the suitability between the application of calculation, deduction, deposit, and reporting of income tax article 23 at PT Taspen (Persero) Manado Branch Office with the applicable tax provisions. The type of research used is descriptive qualitative research with the aim of describing in writing the data obtained from interviews and documentation. The results obtained indicate that PT Taspen (Persero) Manado Branch Office has carried out tax obligations in terms of calculating, withholding, depositing and reporting income tax article 23 in accordance with applicable tax provisions.
The Effect of Performance of LP3M Undana Employees on Quality Improvement and Implemenation of MBKM Regulations for the 2022/2023 Academic Year Chindy Hesty FANGGITASIK; Melkiesedek. N. B. C. NEOLAKA; Hendrik TODA
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.547

Abstract

Indonesian higher education institutions (PT) face many changes in the globalized era. To handle complex changes, PT education must be improved. University quality assurance is not only carried out externally. Permenristekdikti Number 62 of 2016 on the Higher Education Quality Assurance System requires universities to conduct the Internal Quality Assurance System autonomously (SPMI). The Undana Learning Development and Quality Assurance Institute (LP3M) implements quality assurance. The curriculum must also adapt to students' interests, needs, and expectations in revolution 4.0. The Central Government, through the Ministry of Education and Culture-Ristek, issued a policy of Free Learning and Independent Campus (MBKM). Human resources are an essential asset for the successful implementation of quality assurance and implementation of the MBKM policy. The research method used is a quantitative method to know and describe the effect of the performance of LP3M (X) Undana employees on internal quality improvement (Y1) and the implementation of the MBKM regulations for the 2022/2023 Academic Year (Y2).
The Influence of Reporting Systems, Clarity of Budget Targets and Accounting Control on Performance Accountability of Government Agencies (Study on Regional Apparatus Organizations in Sigi Regency, Central Sulawesi) Yuldi MILE; Muhammad NATSIR; Tenripada TENRIPADA; Lis SRIWINARTI
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.550

Abstract

This study aims to examine and analyze the effect of reporting systems, clarity of budget targets and accounting controls on performance accountability of government agencies. This type of research is survey research with quantitative research methods and uses primary data and secondary data. The population in this study is the Regional Apparatus Organization (OPD) in Sigi Regency, Central Sulawesi Province. The sampling technique was purposive sampling, with 2 respondents in each OPD, namely 60 respondents. The analysis technique used is the classical assumption test, multiple linear regression analysis, residual test and hypothesis testing used, namely the simultaneous test (f test) and partial test (t test). The results of this study indicate that the Reporting System, Clarity of Budgetary Targets and Accounting Control simultaneously have a significant effect on Government Agencies' Performance Accountability, Reporting Systems have no significant effect on Government Agencies' Performance Accountability, Clarity of Budgetary Targets has a significant effect on Government Agencies' Performance Accountability and Accounting Control has a significant effect on Performance Accountability of Government Agencies.
The Influence of Taxpayer Awareness, Tax Sanctions, and the Level of Understanding of Taxpayers on Individual Taxpayer Compliance at KPP Pratama Gianyar Made Sukma DWIPASARI; I Made Wianto PUTRA; Putu Gede Wisnu Permana KAWISANA
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.552

Abstract

This study entitled The Effect of Taxpayer Awareness, Tax Sanctions, and the Level of Understanding of Taxpayers on Individual Taxpayer Compliance at KPP Pratama Gianyar. The problems studied in this study are: how is the influence of taxpayer awareness, tax sanctions, and the level of partial understanding of taxpayers on individual taxpayer compliance at KPP Pratama Gianyar. This study aims to determine the awareness of taxpayers, tax sanctions, and the level of partial understanding of taxpayers on individual taxpayer compliance at KPP Pratama Gianyar. The research sample is 100 respondents. The primary data collection was carried out using a questionnaire. The data analysis technique used is multiple linear regression. The results of this study show that there is a positive and significant effect partially from taxpayer awareness, tax sanctions, and the level of understanding of taxpayers on individual taxpayer compliance at KPP Pratama Gianyar.
Effect of User Involvement Peak Management Support Training and Education Program on the Performance of Accounting Information Systems Star Hotels 4 and 5 Ni Komang Ayu Triana DEWI; Putu Gede Wisnu Permana KAWISANA; Gde Deny LARASDIPUTRA
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.556

Abstract

The background of this research is the lack of skills and knowledge that users of accounting information systems have due to the presence of Covid-19. During Covid-19 users of accounting information systems in 4 and 5 star hotels experienced a decrease in hotel revenue. In this study using quantitative methods data was collected using a questionnaire technique. Respondents in this study were 60 people who met the criteria. Three hypotheses were formulated and tested using multiple linear regression analysis. The results of this study are user involvement and top management support have a positive and significant effect on SIA while training and education have a positive effect.
Evaluation of Village Fund Management Process Based on Permendagri No. 20 of 2018 in Tumpaan Dua Village, Tumpaan District, South Minahasa Regency Monica WATULINGAS; Inggriani ELIM; Wulan D. KINDANGEN
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.566

Abstract

Good governance in a country is an unavoidable necessity. Law Number 6 of 2014 which is intended for villages, makes villages free to run village administration. The regulation of villages with separate laws shows the government's political will to make villages the basis of development. The village is given the authority to regulate and manage its own household affairs. In its implementation, village autonomy provides very broad authority for the village government in administering village government. The implementation of this given authority uses village finances. This study aims to determine the suitability of the village fund management process based on Permendagri Number 20 of 2018 at the planning, implementation, administration, reporting, accountability stages, especially village funds in 2021. The research method used is descriptive qualitative method, with data collection methods through documentation and interviews. The results of this study indicate that the village fund management process is not in accordance with Permendagri Number 20 of 2018, especially in the planning stage of village financial management, and the draft village regulation regarding the Village Revenue and Expenditure Budget (APBDes) which was agreed in March 2021, which should have been agreed  in October 2020. This is because the Covid-19 outbreak has resulted in a delay in the implementation of village meetings and village development planning meetings and at the accountability stage where the APBDes realization report has not been included on the Tumpaan Dua Village website.      
Evaluation of Final Income Tax on Construction Services Based on Government Regulation Number 9 of 2022 at CV. CIDA Angela Lydia Stacia MAWERU; Novi Swandari BUDIARSO; I Gede SUWETJA
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.569

Abstract

Government Regulation Number 9 of 2022 is the second amendment to Government Regulation Number 51 of 2008 concerning Income Tax on Income from Construction Services Business. This change is a policy issued by the Government to assist the Construction Services sector in dealing with the impact of the covid-19 pandemic so that this business process can be maintained. In this new regulation there are changes to the final income tax rate, classification and scope of construction services. This study aims to evaluate the application of the final income tax on construction services based on Government Regulation Number 9 of 2022 on CV. CIDA in this case the imposition of final income tax rate, calculation, withholding, deposit and reporting of final income tax on Construction Services. The research method used is descriptive qualitative method. The results of the study show that the final income tax rate imposed on CV. CIDA according to business qualifications and applicable regulations, namely 1.75%. For calculation, withholding and final income tax deposit CV. CIDA complies with existing regulations. However, the final income tax reporting is not in accordance with the existing tax regulations.

Page 4 of 17 | Total Record : 167

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