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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 165 Documents
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Evaluation of the Implementation of Systems and Procedures for Spending Cash Supply at the Regional Revenue Agency of Bitung City ARRAHMA, Almiftah; AFFANDI, Dhullo; WEKU, Priscilia
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.v2i3.957

Abstract

Tax Good governance is reflected, among other things, in transparent and accountable government financial management. This study aims to evaluate the systems and procedures for disbursing cash at the Regional Revenue Agency of the city of Bitung, whether they refer to government regulation no. 12 of 2019 and what is the procedure for disbursing cash in stock money at the Regional Revenue Agency for the city of Bitung. This type of qualitative research uses a descriptive analysis method with a case study approach. The results of research on systems and procedures for spending money at the Regional Revenue Agency of Bitung City are by Government Regulation no. 12 of 2019, systems and procedures for disbursing cash (UP) have been supported by related documents such as Payment Orders (SPP), Payment Orders (SPM), and Funds Disbursement Orders (SP2D), and transaction documents to complete the inventory of cash procedures. The system for issuing Warrants for Payment of Supply Money (SPM-UP) at BAPENDA Bitung City, especially in preparing SPM-UP documents and examining supporting documents, their application is by the characteristics of regional financial management according to Government Regulation Number 12 of 2019. However, in practice, the issuance process is inappropriate because the operator is still handling it, and the PPK SKPD must carry out this task.
Analysis of Treatment of Fixed Assets Based on Government Accounting Standard Statement No.07 at the Likupang Timur District Office North Minahasa District MOKOGINTA, Lidya Teresa; WARONGAN, Jessy D.L; PUSUNG, Rudy
Journal of Governance, Taxation and Auditing Vol. 2 No. 4 (2024): Journal of Governance, Taxation and Auditing (April - June 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i4.999

Abstract

Accounting treatment related to fixed assets includes determining the acquisition price or value of fixed assets, depreciation of fixed assets, and write-offs. The main objective of acquiring fixed assets is to improve community welfare through improving government services. This research aims to determine whether the accounting treatment for fixed assets at the East Likupang District Office is according to the Government Accounting Standards Statement Number 07 concerning Fixed Asset Accounting Based on Government Regulation of the Republic of Indonesia Number 71 of 2010 concerning Government Accounting Standards. This analysis method is descriptive qualitative. The research results show that the East Likupang District Office still needs to fully implement the Government Accounting Standards Statement No. 07 Government Regulation Number 71 of 2010. The information on depreciation of fixed assets still needs to be completed in CALK because the accumulated depreciation is the only value. There is no disclosure of information regarding depreciation, so it is yet to be available by PSAP No. 07.
System Evaluation and Accounting Procedures for Disbursing Cash Using Supply Money (Up) At The South Halmahera Regency Social Service RUNTUKAHU, Betania; WALANDOUW, Stanley Kho; KINDANGEN, Wulan D.
Journal of Governance, Taxation and Auditing Vol. 2 No. 4 (2024): Journal of Governance, Taxation and Auditing (April - June 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i4.1000

Abstract

SKPD accounting systems and procedures include processes that start with recording, summarizing, and reporting finances in APBD accountability. Cash disbursement is a resource component that is very important in implementing programs for development planned by a local government. Supply Money is a work advance in a certain amount given to the Expenditure Treasurer (BP) to finance the daily operational activities of the Work Unit or to finance expenses which, according to their nature and purpose, are not possible to do through a direct payment mechanism. The goal to be achieved by researchers is to evaluate the application of systems and accounting procedures for cash disbursements using supply money (UP) at the South Halmahera Regency Social Service by Minister of Home Affairs Regulation (Permendagri) No. 77 of 2020. The method of analysis in this study is descriptive qualitative analysis. The results of the study show that the System and Procedures for Supply Money (UP) at the South Halmahera Regency Social Service Service are not by Minister Of Home Affairs Regulations Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management, because there are several procedures, namely procedures for Warrants for Paying Supply Money (SPM-UP) and procedures Inappropriate Warrant for Disbursement of Supply Funds (SP2D-UP) and no Verification Letter from the Financial Administration Officer (PPK-SKPD) attached.
The Effect of Internal Control System, Information Asymmetry, and Suitability of Compensation on the Tendency of Accounting Fraud (Fraud) in Denpasar City (Opd) DEWI, Ririn Oktavia Citra; SAPUTRA, Komang Adi Kurniawan; PRAMARTHA, I Made Aditya
Journal of Governance, Taxation and Auditing Vol. 2 No. 4 (2024): Journal of Governance, Taxation and Auditing (April - June 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i4.1014

Abstract

This research aims to determine the influence of internal control systems, information asymmetry, and suitability of compensation on the tendency of accounting fraud in regional organizations in Denpasar City. The population used in this research was 21 Regional Apparatus Organizations in Denpasar City using a saturated sampling technique. The respondents used in this research were 42 respondents. This research uses several data analysis techniques. The data analysis techniques used in this research are the Instrument Test, Classical Assumption Test, Multiple Linear Regression Analysis, Coefficient of Determination Analysis (Adjusted R Square), F Test, and t-test. Based on the results of the analysis that has been carried out, it can be seen that the results of this research are that the Internal Control System has a significant negative effect, Information Asymmetry has a significant positive effect, and Compensation Suitability has a significant negative effect. Its Influence on Accounting Fraud Tendencies in Denpasar City Regional Organizations.
The Influence of Profitability, Company Size, and Growth Opportunity on the Quality of Profits in Property and Real Estate Companies Listed on The Indonesian Stock Exchange (BEI) Year 2019-2022 WIDJAYANTI, Putu Feby Silvia; SAPUTRA, Komang Adi Kurniawan; LARASDIPUTRA, Gde Deny
Journal of Governance, Taxation and Auditing Vol. 2 No. 4 (2024): Journal of Governance, Taxation and Auditing (April - June 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i4.1024

Abstract

The importance of this research is that profit imbalance causes the company's profit quality to decline. If the quality of the company's profits decreases, it will cause errors in decision-making by users of financial reports. This study looks at the link between a firm's size, profitability, growth potential and the quality of its profits. All real estate and property firms listed on the Indonesia Stock Exchange between 2019 and 2022, whose financial reports are available to the public, comprise the research population. Saturated sampling is the sampling strategy employed in this investigation. The study sample comprised sixty-one real estate and property businesses on the Indonesia Stock Exchange (BEI). A total of 244 samples were used in the investigation during the four years. Data analysis approaches employed in this study included multiple linear analysis, hypothesis testing, classical assumption testing, and descriptive statistics. According to the study's findings, profitability significantly and favorably affects the quality of earnings; the size of the business significantly and favorably affects the quality of earnings, and growth opportunities somewhat but favorably affect the quality of earnings.
Effectiveness of Land and Building Tax Management in Oeteta Village, Sulamu District, Kupang District TAFAE, Desy Lorenci; ROZARI, Petrus de; LINO, Maria M.
Journal of Governance, Taxation and Auditing Vol. 2 No. 4 (2024): Journal of Governance, Taxation and Auditing (April - June 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i4.1047

Abstract

This research aims to determine the effectiveness of Land and building tax management in Oeteta Village, Sulamu District, Kupang Regency. To discuss the results of this research, Terry (2006:342) used management functions, namely planning, organizing, implementing and controlling, then explained using Jogiyanto's (2017) system theory, namely input, process and performance results. The research method uses a qualitative description approach, combining data collection techniques, namely observation, interviews and literature study. Data analysis is inductive/qualitative, with an interactive model created by Miles, Huberman, and Sugiyono (2012: 246). The results of the research emphasize the meaning of generalization, which shows that (1) Input through cooperation and coordination between BAPENDA, the Sulamu Regency government and Oeteta Village, provision of counter facilities at the Village Office and human resources by determining tax collectors from the District and 3 RT people in Oeteta village. (2) the process of organizing and mobilizing is in the payment and collection of taxes, where fraud, irregularities and violations occur regarding the use of tax money by PBB collectors for personal needs. (3) output: There is no strict supervision by BAPENDA of billing officers, and there needs to be reporting from Oeteta Village and Sulamu District to BAPENDA Kupang Regency so that they can be accounted for. Based on the description above, BAPENDA's supervision can be further improved. The attitude of PBB collection officers and the absence of strict tax sanctions result in the misuse of tax money, so the public/taxpayers do not want to pay PBB.
Implementation of Good Governance in Improving the Quality of Public Services at the Fatuaruin Village Office, Sasitamean District, Malaka District LINO, Maria M.; LAU, Yoanita Vianney; TODA, Hendrik
Journal of Governance, Taxation and Auditing Vol. 2 No. 4 (2024): Journal of Governance, Taxation and Auditing (April - June 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i4.1048

Abstract

This research aims to determine the application of good governance in improving the quality of public services at the Fatuaruin Village Office, Sasitamean District, Malaka Regency. This research uses descriptive research methods with a qualitative approach. The number of informants was seven people using purposive sampling techniques. Data collection techniques include observation, interviews and documentation. Data reduction, comparative analysis, and conclusion are the data analysis techniques used. This research indicates that implementing good governance to improve public services at the Fatuaruin village office, Sasitamean subdistrict, Malaka district can be improved from aspect (1). Several services still need to be maximized in delivering information (2). Responsiveness. The community assesses that village officials have yet to respond optimally to services. (3). Regarding fairness, the community believes that village officials must be fairer in providing services because people often receive unequal services, and illegal levies occur to get maximum service from the authorities. (4) Effectiveness and efficiency: The community believes that village officials must be more effective and efficient in providing services because the community is often slow to receive services and must comply with predetermined standards, thus making the community feel disadvantaged regarding time and costs. The obstacles faced by the Fatuaruin Village government, Sasitamean District, and Malaka Regency in implementing good governance are Limited resources, lack of awareness and understanding of village officials about good governance, lack of community involvement, Corruption and nepotism.
Does Environmental Uncertainty Play Moderating Role in Relation Between Business Strategy and Tax Avoidance HAMDIAH, Hamdiah; TJAHJONO, Mazda Eko Sri; BASTIAN, Elvin; SOLEHA, Nurhayati
Journal of Governance, Taxation and Auditing Vol. 2 No. 4 (2024): Journal of Governance, Taxation and Auditing (April - June 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i4.1055

Abstract

This research aims to analyze the effect of implementing a company's business strategy on the level of tax avoidance with environmental Uncertainty as a moderating variable. The population in this research is manufacturing companies on the Indonesia Stock Exchange in 2019-2022. The sampling technique used purposive sampling and obtained 91 companies. This quantitative research uses secondary data in the form of annual reports of manufacturing companies. The model used is panel data regression with a Random Effect (RE) testing model. This research produced three critical findings. First, the prospector strategy has a significant positive effect and is more aggressive in tax avoidance than the defender and analyzer strategies. Second, the defender strategy negatively and less aggressively influences tax avoidance compared to the prospector and analyzer strategies. Third, the relationship between business strategy and tax avoidance is moderated by environmental Uncertainty because it can strengthen the relationship between prospector strategy and tax avoidance and weaken the relationship between defender and analyzer strategies and tax avoidance. (weakening) Moreover, it can positively moderate the relationship between prospector strategy and tax avoidance (strengthening).
Community Perceptions in the Border Areas Regarding the Main Points of Agreement Concerning Final Completion of The Land Border Between Ri-Rdtl (Case Study in Haumeniana Village, District Bikomi Nilulat North Central Timor District) LAKE, Primus; DAENG, Ernawati; FALLO, Adriana R.; RIHI, David Wilfrid; PENI, Andreas; ROHI, Bertjilistriani Lodo; TUTHAES, Lydia Carolina
Journal of Governance, Taxation and Auditing Vol. 2 No. 4 (2024): Journal of Governance, Taxation and Auditing (April - June 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i4.1061

Abstract

This research was motivated by the incomplete completion of the RI – RDTL state boundary in the Oekusi enclave area. Three segments are still problematic: the Noelbesi - Citrana segment, the Bijaelesunan - Oben segment, and the Haumeniana - Pasabe segment. On July 22, 2019, Wiranto (Coordinating Minister for Political, Legal and Security Affairs of the Republic of Indonesia) and Kay Rala The contents of the Agreement, among other things, stipulate that the Neolbesi – Citrana segment be divided into two, the Bijaelesunan – Oben segment to be completed by the 1904 Agreement between the Dutch and the Portuguese, and for the Haumeniana – Pasabe segment the boundary is determined by adjusting the line along the road according to the coordinate points of both parties. It will be determined later. This research was carried out in Haumeniana village, Bikomi Nilulat sub-district, North Central Timor district, focusing on the perceptions of the Haumeniana village community regarding the contents of the Wiranto. This means that the disputed area all belongs to RDTL. This research uses a descriptive qualitative approach. Data collection used interviews, observation and FGD techniques. This research concluded that all primary informants and FGD participants from elements of the Haumeniana community had negative perceptions of the contents of the Wiranto – Xanana Agreement.
The Role of Regional Revenue Agency in Increasing Land and Building Tax Revenue (Pbb) Case Study nn Maulafa District, Kupang City LONA, Aldha Solina; LINO, Maria Magdalena; ROZARI, Petrus de
Journal of Governance, Taxation and Auditing Vol. 2 No. 4 (2024): Journal of Governance, Taxation and Auditing (April - June 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i4.1063

Abstract

This research aims to determine the role of the Regional Revenue Agency of Kupang City in increasing land and building tax revenue in Maulafa District, Kupang City, and to identify factors that are obstacles to increasing PBB revenue. The type of approach used in this research is descriptive research using a qualitative approach. The research informants were nine people, and purposive sampling was used to take informants. In this research, there are four focuses to look at the role of the Regional Revenue Agency of Kupang City in increasing Land and Building Tax Revenue in Maulafa District, Kupang City, namely planning, determining targets for determining Land and Building Tax at the Regional Revenue Agency of Kupang City does not involve lower-level employees in this case officers in the field. First, distributing and billing are carried out in 9 sub-districts for three months starting from the issuance of the PBB SPPT. Second, the PBB and BPHTB sectors formed collection groups for several sub-districts to collect receivables and PBB for the current year. Third, the implementation of Land and Building Tax Services Role Model Week. Fourth, Bapenda collaborates with Law Enforcement Officials (APH), namely Satpol PP and the Prosecutor's Office. Several inhibiting factors that are often faced in efforts to increase Land and Building Tax revenues in Maulafa District, Kupang City, are Double-printing of PBB Tax Payable Letters, Unclear Taxpayer Addresses who are domiciled outside the region and data in Payable Tax Returns that are not up to date.

Page 9 of 17 | Total Record : 165

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