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<![CDATA[Analisis perkembangan penerimaan pajak daerah pada Badan Pendapatan Daerah Kota Manado ]]>
<![CDATA[Wagania, Stella Lanova]]>;
<![CDATA[Kalangi, Lintje]]>;
<![CDATA[Walandouw, Stanley Kho]]>
<![CDATA[ Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024) ]]>
Publisher : <![CDATA[Yayasan Widyantara Nawasena Raharja ]]>
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DOI: 10.58784/rapi.141
<![CDATA[This study aims to analyze the contribution of regional taxes to regional tax revenues at the Manado City Regional Revenue Agency in 2017-2023 and the development of its contribution during 2024-2030. This study also analyzes the factors that influence regional tax revenues at the Manado City Regional Revenue Agency in 2017-2023 and the government's efforts to maximize regional tax revenues. The data analysis method used is qualitative approach especially case study. The results show that the contribution of the realization of regional taxes of Manado City over 2017-2023 is at the lowest criteria, very poor and the highest criteria is moderate. Restaurant Tax and Street Lighting Tax contribute better than other types of regional tax. The development of the realized contribution of regional tax types of Manado City for 2024-2030 period based on analysis of regional tax revenue data for 2017-2023 is varies, experiencing decreases and increases.]]>
<![CDATA[Analisis tingkat kepatuhan wajib pajak orang pribadi dalam pelaporan SPT Tahunan melalui sistem e-filing selama masa pandemi COVID-19 di Kantor Pelayanan Pajak Pratama Manado ]]>
<![CDATA[Imbang, Theafilia Viona]]>;
<![CDATA[Walandouw, Stanley Kho]]>;
<![CDATA[Weku , Priscillia]]>
<![CDATA[ Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024) ]]>
Publisher : <![CDATA[Yayasan Widyantara Nawasena Raharja ]]>
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DOI: 10.58784/rapi.143
<![CDATA[E-filing is an annual tax return in the form of an electronic form, and its delivery is done in the format of digital data. The purpose of this research is to determine the level of compliance of individual taxpayers in reporting annual tax returns through the e-Filing system during the COVID-19 pandemic, and to determine the constraints and efforts to improve taxpayer compliance. The research method used is descriptive qualitative and descriptive quantitative, for data obtained from the results of documentation and interviews. The results of this research is so many taxpayers have used e-Filing because of its practicality, more spesifically also because of the implementation of a social distancing system which aims to avoid direct contact with tax officials. KPP Pratama Manado also continues to provide education and socialization through social media platforms to taxpayers who still do not understand the e-Filing system.]]>
<![CDATA[Pengaruh pengetahuan perpajakan, kesadaran wajib pajak, dan kepercayaan masyarakat pada pemerintah terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kecamatan Pasan Kabupaten Minahasa Tenggara ]]>
<![CDATA[Gahung, Priska Claudia]]>;
<![CDATA[Warongan, Jessy D. L.]]>;
<![CDATA[Mintalangi, Syermi S.E.]]>
<![CDATA[ Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024) ]]>
Publisher : <![CDATA[Yayasan Widyantara Nawasena Raharja ]]>
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DOI: 10.58784/rapi.145
<![CDATA[Rural and Urban Land and Building Tax is tax on land and/or buildings owned, controlled and/or utilized by individuals or entities. Rural and Urban Land and Building Tax (or PBB-P2) is a type of central tax where most of the proceeds are handed over to local governments. This research aims to determine the influence of tax knowledge, taxpayer awareness and public trust in the government on taxpayer compliance in paying rural and urban land and building taxes in Pasan District, Southeast Minahasa Regency. The number of samples used was 98 respondents using a sample collection method, namely probability sampling, using a simple random sample technique collected through a questionnaire. The analytical method used is multiple linear regression analysis with the help of the SPSS 29.0 application. The results of this research show that tax knowledge, taxpayer awareness, and public trust in the government have a positive and significant effect on taxpayer compliance in paying rural and urban land and building tax in Pasan District, Southeast Minahasa Regency.]]>
<![CDATA[Pengaruh perencanaan pajak, aset pajak tangguhan, dan profitabilitas terhadap manajemen laba perusahaan industrial yang terdaftar di Bursa Efek Indonesia periode 2018-2022 ]]>
<![CDATA[Sompotan, Kleef]]>;
<![CDATA[Lambey, Robert]]>;
<![CDATA[Kindangen, Wulan D.]]>
<![CDATA[ Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024) ]]>
Publisher : <![CDATA[Yayasan Widyantara Nawasena Raharja ]]>
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DOI: 10.58784/rapi.148
<![CDATA[This research aims to examine the influence of tax planning, deferred tax assets, and profitability on earnings management of industrial firms listed in the Indonesian Stock Exchange. Tax planning variables are measured by the RR index, deferred tax assets are measured by DTA, profitability is measured by ROA and earnings management is measured by SEC. This type of research is quantitative influence research using secondary data. The sampling technique used was non-probability sampling with a purposive sampling method and resulted in 32 companies as research samples from 63 companies. The data analysis technique in this research is multiple linear regression using the SPSS 29 program. The partial research results show that tax planning and deferred tax assets have a significant and positive effect on earnings management, and profitability has no effect on earnings management. The research results simultaneously show that tax planning, deferred tax assets, and profitability have an influence on earnings management.]]>
<![CDATA[Analisis penatausahaan inventarisasi barang milik daerah berdasarkan Permendagri Nomor 47 Tahun 2021 pada Bapenda Kota Manado ]]>
<![CDATA[Tumilantouw, Kezia Nanseila Wulan]]>;
<![CDATA[Tinangon, Jantje J.]]>;
<![CDATA[Walandouw, Stanley Kho]]>
<![CDATA[ Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024) ]]>
Publisher : <![CDATA[Yayasan Widyantara Nawasena Raharja ]]>
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DOI: 10.58784/rapi.149
<![CDATA[Inventory is an activity to collect data, record and report the results of data collection on Regional Property (Permendagri 47/2021). Inventory is carried out to provide good data on Regional Property in an effort to create orderly administration and physical order as well as simplify the implementation of management of Regional Property. This research aims to 1) determine the implementation of regional property inventory procedures in the process of data collection, recording and reporting of regional property data collection results at the Regional Development Planning Agency of North Sulawesi Province; 2) know that the implementation of regional property inventory procedures in the process of data collection, recording and reporting of property data collection results is in accordance with Minister of Home Affairs Regulation Number 47 of 2021. This type of research is qualitative research with a descriptive approach. The research results show that the regional property inventory procedures carried out at BAPENDA Manado City are in accordance with Minister of Home Affairs Regulation Number 47 of 2021 concerning Procedures for Implementing Bookkeeping, Inventory and Reporting of Regional Property. However, there are obstacles that often occur, namely problems in inputting data due to the SIMDA BMD application not yet accommodating all of Permendagri No. 47 of 2021 so that it can hamper the process of inputting BMD data.]]>
<![CDATA[Evaluasi pengelolaan dana Bantuan Operasional Sekolah (BOS) di SD Negeri 76 Manado ]]>
<![CDATA[Turambi, Krisno]]>;
<![CDATA[Budiarso, Novi Swandari]]>;
<![CDATA[Kalalo, Meily Y. B.]]>
<![CDATA[ Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024) ]]>
Publisher : <![CDATA[Yayasan Widyantara Nawasena Raharja ]]>
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DOI: 10.58784/rapi.150
<![CDATA[The School Operational Assistance (BOS) program is an initiative of the Indonesian government to support school operational costs and improve the quality of education. However, in its implementation, misuse of funds often occurs which affects accountability. Based on this problem, this study aims to evaluate the mechanism of management, use and accountability of BOS funds with the research object SD Negeri 76 Manado based on Permendikbudristek Number 63 of 2023. The research method used was descriptive qualitative, with data collected through interview sessions and documentation. The results showed that the BOS fund management mechanism at SD Negeri 76 Manado had followed the applicable regulations, but there were several obstacles such as changes in the price of goods that affected budget planning. In the use of funds, allocations were made in stages for two semesters and adjusted based on an evaluation of actual needs. Accountability is carried out through a report on the realization of the use of funds prepared every semester. The study concludes that despite efforts to manage funds transparency and accountability, improvements are still needed in supervision and planning adjustments to overcome external constraints and ensure more efficient use of funds. In relation to unforeseen needs, including the cost of emergency repairs, health and security costs, and the procurement of additional teaching materials, there was no effective mechanism for managing the use of BOS funds.]]>
<![CDATA[Analisis Penerimaan Pendapatan Pajak Daerah Di Kabupaten Siau Tagulandang Biaro (SITARO) ]]>
<![CDATA[Mangeber, Sandy Robert]]>;
<![CDATA[Lambey, Robert]]>;
<![CDATA[Tangkuman, Steven J.]]>
<![CDATA[ Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024) ]]>
Publisher : <![CDATA[Yayasan Widyantara Nawasena Raharja ]]>
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DOI: 10.58784/rapi.151
<![CDATA[Regional taxes are an obligation that must be paid by the community as taxpayers to local governments, functioning to finance regional infrastructure development aimed at improving community welfare. This study aims to determine the tax revenue revenue from each type of regional tax in SITARO Regency by showing the achievement of the target and percentage of tax revenue realization in 2018–2022. The method used in this study is qualitative-descriptive with primary and secondary data sources. The data collection techniques are interviews and documentation. The results of the study show that SITARO Regency's regional tax revenue from 2018 to 2022 fluctuated with an achievement rate of 94%. Meanwhile, the percentage realization of each type of regional tax is: hotel tax of 76%; restaurant tax of 109%; entertainment tax revenue only existed in 2019 and 2020 by 100%; billboard tax of 99%; street lighting tax of 92%; groundwater tax of 30.82%; tax on non-metallic minerals and rocks at 96.94%; PBB P2 by 92.58%; and BPHTB by 115.49%. From the total, it can be concluded that the increase and decrease in tax revenue are due to a lack of public understanding and awareness of paying taxes. The Regional Revenue Division of SITARO Regency sets the tax target budget to not be too high so that the realization can be maximized.]]>
<![CDATA[Evaluasi tahapan akuntansi belanja pemeliharaan gedung pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Minahasa Selatan ]]>
<![CDATA[Sumampouw, Hesky Jeremy]]>;
<![CDATA[Tinangon, Jantje J.]]>;
<![CDATA[Mawikere, Lidia M]]>
<![CDATA[ Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024) ]]>
Publisher : <![CDATA[Yayasan Widyantara Nawasena Raharja ]]>
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DOI: 10.58784/rapi.158
<![CDATA[It is important to allocate adequate maintenance spending to maintain the condition of government assets so that they continue to function well. Every year the budget allocation has become commonplace for every SKPD. However, sometimes the allocated budget results in excess funds and is not maximized with other priority spending. The aim of this research is to determine the stages of accounting for building maintenance expenditures at the South Minahasa Regency Regional Financial and Asset Management Agency. The type of research used in this research is qualitative. The data collection methods used were interviews and documentation studies. This research was carried out at the South Minahasa Regency Regional Financial and Asset Management Agency. The results of this research show that the South Minahasa Regency Regional Financial and Asset Management Agency carries out the accounting stages for building maintenance expenditure based on Permendagri 77 of 2020.]]>
<![CDATA[Analisis penerapan pajak atas penggunaan dana desa di Desa Wiau Lapi Barat Kecamatan Tareran Kabupaten Minahasa Selatan ]]>
<![CDATA[Kumaat, Swinglie K.]]>;
<![CDATA[Budiarso, Novi Swandari]]>;
<![CDATA[Weku, Priscillia]]>
<![CDATA[ Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024) ]]>
Publisher : <![CDATA[Yayasan Widyantara Nawasena Raharja ]]>
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DOI: 10.58784/rapi.167
<![CDATA[This study aims to analyze the implementation of taxes on the use of village funds in Wiau Lapi Barat Village, Tareran District, South Minahasa Regency. Village funds are one of the sources of income for village governments originating from the State Revenue and Expenditure Budget (APBN). In accordance with the laws and regulations, the use of village funds must be subject to taxes. The research method used is a qualitative descriptive method. Data were collected through interviews, observation, and documentation studies. The informants in this study consisted of village officials. The results showed that the implementation of taxes on the use of village funds in Wiau Lapi Barat Village has not fully complied with the applicable regulations. There are still several obstacles, including the lack of understanding of village officials and the community regarding the obligation to deposit and report taxes, as well as the limited resources in village tax administration. In addition, there is potential for tax revenue that has not been optimally explored. The conclusion of this study is the need to increase the understanding and capacity of village officials as well as synergy between the village government, local government, and related agencies in the implementation of taxes on the use of village funds. This is expected to improve tax compliance and village tax revenue, thereby supporting village development and community welfare.]]>
<![CDATA[Analisis penerapan akuntansi Pajak Penghasilan Pasal 21 pada karyawan PT. Manado Post ]]>
<![CDATA[Djaafara, Baharudin]]>;
<![CDATA[Sondakh, Jullie J.]]>;
<![CDATA[Wangkar, Anneke]]>
<![CDATA[ Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024) ]]>
Publisher : <![CDATA[Yayasan Widyantara Nawasena Raharja ]]>
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DOI: 10.58784/rapi.177
<![CDATA[Manado Post is a Media Company under the Jawa Post Group. Manado Post has a large number of employees with the specifications of Permanent Employees and Non-Permanent Employees, so it has great potential in paying taxes, especially Article 21 Income Tax. In addition, there is the potential for errors in both calculating and recording Income Tax. This also affects accounting records, because errors in calculations will cause errors in accounting records. In addition, Manado Post on irregularities in both calculation and reporting of Income Tax caused by differences in views on the Income Tax Law. This also affects accounting records. Based on the reference background of this study, the subject matter can be formulated which will then be the object of discussion in this study. This study used qualitative descriptive method. A total of 55 employees were involved in the study, and of these, 15 employees were the subjects of the study. The qualitative research intended here is to illustrate how the accounting treatment of Article 21 Income Tax applied in Manado Post. The results showed that Manado Post did not fully follow the applicable Tax Law in calculating article 21 income tax on its employees. This causes an overpayment of Article 21 income tax by the company. In this case, Manado Post needs to improve understanding and compliance with applicable tax rules to avoid errors in tax calculations.]]>
