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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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The Impact of Individual Characteristics, Work Environment, and Organization Culture Against Employee Performance at PT Telkom Akses Witel Denpasar ANANNTA, Kadek Ryandana Wisma; KUSUMA, Putu Jerry; DHARMANEGARA, Ida Bagus Agung
Journal of Governance, Taxation and Auditing Vol. 2 No. 2 (2023): Journal of Governance, Taxation and Auditing (October - December 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i2.877

Abstract

This research examines and analyzes the influence of individual characteristics, work environment, and organizational culture on employee performance. This research was conducted at PT. Telkom Access Witel Denpasar by arriving! The research consisted of 73 respondents using random sampling techniques. All data obtained from the questionnaire distribution is suitable for use, then analyzed using multiple linear regression hypothesis testing (t-test and f-test). The results showed that (1) Fritung (65,229)> Fable (2.74) with a significance value of F of 0.000<0.05, then Ho is rejected. This means the individual characteristic variable (X1). Work environment (X2) and organizational culture (X3) simultaneously have a positive and significant effect on employee performance (Y). The regression coefficient ß1 (individual characteristic variable) is 0.523. The regression coefficient ß2 (work environment variable) is 0.186, indicating that the better the work environment, the greater the employee performance at PT. Telkom Access Witel Denpasar. The regression coefficient B3 (organizational culture variable) is 0.267, indicating that the better the organizational culture, the greater the employee performance at PT. Telkom Access Witel Denpasar.
The Influence of Standard Operational Procedures and Supervision on The Performance of Employees of PT. Swadharma Sarana Informatika Denpasar SAKA, I Made Agus Hoki Teges; SUDIVIA, Ni Kadek Adinda Putri; DHARMANEGARA, I.B Agung
Journal of Governance, Taxation and Auditing Vol. 2 No. 2 (2023): Journal of Governance, Taxation and Auditing (October - December 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i2.878

Abstract

This research aims to determine and analyze the influence of standard operational procedures and supervision on the performance of PT employees. Swadharma Sarana Informatika Denpasar. The population uses PT employees. Swadharma Sarana Informatika Denpasar and a sample of 54 respondents. The data collection methods used are questionnaires, observation, and documentation studies. Data analysis techniques use instrument tests, classical assumption tests, multiple linear regression analysis, hypothesis testing (F and T tests), and coefficient of determination tests (R²). The research results show that standard operational procedures and supervision positively and significantly affect employee performance at PT. Swadharma Sarana Informatika Denpasar, Standard operational procedures positively and significantly affect employee performance at PT. Swadharma Sarana Informatika Denpasar. This means that the more standard operational procedures are improved, the more employee performance at PT will increase. Swadharma Sarana Informatika Denpasar, Supervision positively and significantly affects employee performance at PT. Swadharma Sarana Informatika Denpasar. This means that the more supervision is improved, the more employee performance at PT will increase. Swadharma Sarana Informatika Denpasar.
The Influence of Human Capital, use of Information Technology, and Internal Control on the Quality of Financial Reports at BPR in Denpasar ANGELIN, Komang Ratu Karina; ASTUTI, Partiwi Dwi; ANGGIRIAWAN, Putu Budi
Journal of Governance, Taxation and Auditing Vol. 2 No. 2 (2023): Journal of Governance, Taxation and Auditing (October - December 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i2.879

Abstract

This research aims to test the influence of human capital empirically, the use of information technology, and internal control on the quality of financial reports. The sample used in this research was saturated, namely 30 BPRs with addresses in Denpasar. This research data is quantitative and was collected using a questionnaire. The analysis technique used is the multiple linear regression analysis technique. The results of this research are that human capital has a positive and significant effect on the quality of financial reports, the use of information technology has a positive and significant effect on the quality of financial reports, and internal control has a positive and significant effect on the quality of financial reports. In addition, this provides implications for future researchers to add other variables such as internal audit, accounting information systems, and others. It is necessary to increase the number of samples and expand the scope of research, which is more comprehensive than BPR in Denpasar.
Evaluation of the Super Tax Deduction Policy on Research and Development Activities in Indonesia KRISTANTI, Kalyana Mitta; SAPTONO, Prianto Budi
Journal of Governance, Taxation and Auditing Vol. 2 No. 3 (2024): Journal of Governance, Taxation and Auditing (January - March 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i3.888

Abstract

The Indonesian government encourages industrial sector participation in research and development (R&D) activities. One of the government's supports in increasing private R&D is issuing a super tax deduction (STD) policy for R&D activities. However, the number of taxpayers who have received confirmation of conformity to carry out R & D still needs to be more extensive compared to the total number of taxpayers. This research aims to evaluate the effectiveness of applying STD to R&D activities. This study uses a qualitative method. Data collection was carried out through in-depth interviews and literature studies. The research results show that STD incentives are not fully effective with two-dimensional indicators. First, the suitable policy has not run optimally because the goal of providing STD incentives to increase research and development activities in Indonesia has not been achieved. Second, the right environmental dimension has yet to be effective due to the potential for multiple interpretations related to recognizing and recording R&D costs between accounting and taxes.
Analysis of Accounting Treatment of Income Based on Psak No. 72 At PT. Pegadaian Regional V Manado Office LASALEWO, Ummi Aiman; SONDAKH, Jullie J.; KALALO, Meily Y. B.
Journal of Governance, Taxation and Auditing Vol. 2 No. 3 (2024): Journal of Governance, Taxation and Auditing (January - March 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i3.890

Abstract

Revenue is an essential component in a company's profit and loss report, which influences the company's sustainability. The greater the income earned, the more the company will profit, and vice versa. Therefore, the accounting treatment of income must be by applicable financial accounting standards to present the company's financial reports fairly and accurately. This research aims to determine how income accounting is treated based on PSAK No. 72 at PT. Pegadaian Regional Office V Manado. This type of research uses descriptive qualitative research methods. The data collection methods used in this research are interviews and documentation. The results of research that has been carried out show that the recognition, measurement, and presentation of income at PT. Pegadaian Regional Office V Manado is by PSAK No. 72; it is just that the disclosure is not entirely by PSAK No. 72 because it has yet to disclose the separation of income based on the classification of nature, amount, and time.
The Effect of Tax Collection, Tax Audit, and Taxpayer Compliance on Tax Revenue at the Primary Tax Service Office in Manado TENDEAN, Geneva Z. O.; PANGERAPAN, Sonny; SARDJONO, Olivia Y. M.
Journal of Governance, Taxation and Auditing Vol. 2 No. 3 (2024): Journal of Governance, Taxation and Auditing (January - March 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i3.893

Abstract

This study aims to determine the effect of tax collection, tax audit, and taxpayer compliance on tax revenue at the Primary Tax Service Office in Manado for 2018-2022. Tax collection is measured by the number of Tax Collection Letters (STP) for corporate taxpayers, tax audits are measured by the number of Notice of Tax Assessments (SKP) for corporate taxpayers, and taxpayer compliance is measured by the ratio of the number of corporate tax returns received divided by the number of corporate taxpayers at the Manado Primary Tax Service Office. This type of research is quantitative research using secondary data. The sampling technique used was total sampling, and resulted in 60 research samples. The data analysis technique in this study is multiple linear regression using the SPSS 26 program. The results showed that tax collection does not affect tax revenue, tax audits positively affect tax revenue, and taxpayer compliance positively affects tax revenue.
The Influence Of Some Financial Ratios, Sales Growth And Debt Maturity On Financial Performance ARISUDHANA, Dicky
Journal of Governance, Taxation and Auditing Vol. 2 No. 2 (2023): Journal of Governance, Taxation and Auditing (October - December 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i2.915

Abstract

This research aims to determine and test the influence of several financial ratios, namely liquidity, leverage, sales growth and debt maturity on financial performance. This type of research is quantitative research which uses secondary data sourced from the website www.idx.co.id. The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange with an observation period of 2018-2022. The sampling technique used a purposive sampling method and a total sample of 44 companies was obtained. The analytical method in this research uses multiple linear regression tests with data processing using SPSS version 22 software. The results of the research show that liquidity as proxied by the current ratio and sales growth has a significant effect in a positive direction on financial performance, while leverage and debt maturity have a significant effect in a negative direction. on financial performance.
Audit of It Process Ai-02 CobIt in Academic Information System (Case Study on Several Vocational Higher education in Bandung) SURYA, Rendra Trisyanto; KERIHI, Anthon Simon Yohanis; MURHABAN, Murhaban; HAQ, Ashanul
Journal of Governance, Taxation and Auditing Vol. 2 No. 3 (2024): Journal of Governance, Taxation and Auditing (January - March 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i3.941

Abstract

The development of Information Technology (IT) allows the Academic Information System (SIAK) to become a central element in the management process of Higher Education, primarily Academic. On the other hand, the sophistication of IT in SIAK develops a variety of new risks (IT Risks) that accompany it if not managed properly. Therefore, the maturity level of SIAK management determines the performance of the academic activity process. In SIAK, the element that determines system performance is Application Software. The results of this study indicate that IT Process AI-02 (Procurement of Application Software) Vocational Higher Education in Bandung, as measured based on COBIT standards, is still at the 2.1 level. This means a part/function (management) already handles Software Procurement but is still "Repeatable but intuitive." Because it is managed sporadic and only refers to leadership policies with limited control over IT/SIAK. From the radar chart of the research results, it can be seen that the prominent role of IT Process AI-02 is the aspect (indicator) of "Approval," "Technical Support from Vendors," and focus on handling the problem of "data integration" because many universities are in the transition period from old IT to new IT. Other indicators (COBIT requirements) still need to be higher (meaning they have not become a concern) when the AIS procurement process is carried out.  
Evaluation of the Presentation of Operational Report in the Financial Sector Work Unit at the South Minahasa Resort Police DOTULONG, Prisila M.; KALANGI, Lintje; KAPOJOS, Peter M.
Journal of Governance, Taxation and Auditing Vol. 2 No. 3 (2024): Journal of Governance, Taxation and Auditing (January - March 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i3.952

Abstract

The operational report is a report that presents information on all financial operational activities reporting equity which is reflected in operating report income, operating surplus/deficit expenses of a reporting entity whose presentation is compared to the previous period so that the preparation of operational reports, reports of changes in equity, and balance sheets have a clear relationship can be accounted for. In practice, the presentation of operational presentation reports always refers to applicable regulations and uses applications that have been prepared and proven by documents and even accountability reports. This study aims to examine the presentation of operational reports on the Financial Sector Work Unit at the South Minahasa Polres. The results of the study show that The results study show that the presentation of operational reports in the Finance Sector Work Unit at the South Minahasa Polres has been carried out/implemented properly and is in accordance with applicable regulations, namely PMK RI Number 22/PMK.05/2022, this can be seen from the results of a comparison of the presentation of operational reports carried out by the Financial Sector Work Unit at the South Minahasa Polres based on Permendagri No.77 of 2020 is appropriate and well implemented.
Analysis of Motor Vehicle Taxpayer Compliance at UPTD-PPD SAMSAT Tomohon DIDIPU, Annisa; WARONGAN, Jessy; MINTALANGI, Syermi
Journal of Governance, Taxation and Auditing Vol. 2 No. 3 (2024): Journal of Governance, Taxation and Auditing (January - March 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i3.953

Abstract

Tax is mandatory contribution of the people to the state that is coercive and cannot be directly rewarded for services. Taxes serve as a source of funds for the government to finance its expenses. Tax compliance is one of the supports that can increase local original revenue. The purpose of this study is to determine the compliance of motor vehicle taxpayers in UPTD-PPD SAMSAT Tomohon. This study used qualitative research methods. Data collection was carried out through direct field observation. The resulta showed that in fulfilling their tax obligations, taxpayers must meet the specified conditions, namely understanding the provisions of motor vehicle tax laws and regulations, filling out forms completely and clearly, calculating taxes owed correctly, paying taxes owed on time, not having tax arrears, never being convicted of committing criminal acts in the field of taxation. However, in carrying out its tax obligations, there are factors that affect taxpayer compliance including taxpayer awareness, econokic factors, bust work and service quality. To improve taxpayer compliance, the government has made various efforts including innovating and improving the administrative system, adding service advertisements and socializing programs to build public awareness.

Page 8 of 17 | Total Record : 167

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