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Riset Akuntansi dan Portofolio Investasi
Published by Yayasan Widyantara Nawasena Raharja
ISSN : 29882168     EISSN : 29882176     DOI : https://doi.org/10.58784/rapi
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Riset Akuntansi dan Portofolio Investasi is a double peer-reviewed journal published by the Yayasan Widyantara Nawasena Raharja. Riset Akuntansi dan Portofolio Investasi will publish the articles bi-annually. The article submitted to Riset Akuntansi dan Portofolio Investasi is written in Indonesian and it is not under consideration or published by other publishers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 50 Documents
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Search results for , issue "Vol. 2 No. 2 (2024)" : 50 Documents clear
Analisis penerapan sistem dan prosedur akuntansi dalam pengelolaan dana desa tahun 2023 di Desa Kanonang Satu Gobel, Novita Srikandi Gloria; Sabijono , Harijanto; Tirayoh , Victorina Z.
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.194

Abstract

This research was conducted with the aim of knowing how accounting systems and procedures are applied at the Kanonang Satu Village Office. This research is qualitative research using a descriptive approach. The data collection techniques used were observation, interviews, and documentation. The results showed that accounting systems and procedures in financial management in Kanonang Satu Village were in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018. It is just that at the accountability reporting stage the village government does not inform the community every 6 months properly and the old accountability report legally only delegates tasks to village operators so that the village fund reporting procedure in Kanonang Satu village is less effective.
Pengaruh pemahaman perpajakan, insentif pajak, dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi pemilik UMKM di Kota Manado The, Gabriela Stefanny; Lambey, Robert; Datu, Christian
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.203

Abstract

Taxation is a crucial aspect that can overcome economic difficulties and contribute to the sustainable development of the country. The purpose of this research is to determine the effect of tax understanding, tax incentives and tax sanctions on tax compliance among individual taxpayers who own MSMEs in Manado, partially and simultaneously. The sample data consists of 100 individual taxpayers who own MSMEs in Manado. This study adopts an associative quantitative research approach using multiple linear regression analysis. The results indicate that partially, tax understanding and tax incentives have a positive and significant effect on compliance among individual taxpayers who own MSMEs in Manado City, and tax sanctions have no significant effect on compliance among these taxpayers. In addition, tax understanding, tax incentives and tax sanctions have a simultaneous effect on compliance among individual taxpayers who own MSMEs in Manado City.
Analisis pengetahuan perpajakan dan kepatuhan wajib pajak UMKM Kafe di Kecamatan Sario Kaunang, Joshua Bryan; Kalangi, Lintje; Pangerapan, Sonny
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.205

Abstract

One of the taxpayers who make a major contribution in the field of taxation is Micro, Small and Medium Enterprises (UMKM). Cafe-based UMKM in Manado City have increased every year, especially in Sario District. However, in general, the growth of UMKM is not accompanied by the development of their compliance and knowledge regarding taxes. The objectives of this study are first to analyze the compliance of UMKM cafe income taxpayers in Sario District, and second to determine the knowledge of UMKM cafe taxpayers in Sario District regarding general provisions and procedures for paying taxes. The research method used is descriptive qualitative. The informants in this study were 5 UMKM cafe business owners in Sario District, Manado City. Data collection was carried out through interviews, observations and documentation. The results of this study show two points in general. First, the compliance of UMKM cafe taxpayers in Sario District is good, where business owners already understand and carry out the basics of income tax compliance, but still need to be improved. Second, the knowledge of UMKM cafe taxpayers in Sario District varies, but is still lacking where their knowledge is limited in terms of tax procedures. This is thought to be due to the lack of socialization from the government to UMKM taxpayers. The results of the analysis revealed that business owners still find it difficult to understand tax education information, and more intensive socialization is needed from the government.
Pengaruh pengetahuan perpajakan, ketegasan sanksi perpajakan dan kesadaran wajib pajak terhadap kepatuhan wajib pajak pada UMKM di Kabupaten Kepulauan Sangihe Antameng, Elfira; Sondakh , Jullie J.; Mintalangi , Syermi
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.208

Abstract

The objective of this research is to determine the influence of tax knowledge, strictness of tax sanctions, and taxpayer awareness on taxpayer compliance among MSMEs in Sangihe Islands Regency. This research employs a quantitative methodology with a descriptive approach. A questionnaire was distributed to 30 respondents from MSME actors to collect the data. The data was analysed using validity, reliability and hypothesis testing with the multiple linear regression method. The results of the research clearly show that tax knowledge and the strictness of tax sanctions have a positive and significant influence on taxpayer compliance, while taxpayer awareness does not. This research makes a significant contribution to the development of tax literature and provides clear recommendations for tax authorities to improve tax education and awareness strategies to increase taxpayer compliance in the MSME sector. The results of this research can help increase state revenues through better taxpayer compliance.
Analisis akuntabilitas dan transparansi APBDes Desa Suluan Kecamatan Tombulu Kabupaten Minahasa berdasarkan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 Mokoagouw, Reyyansi Wicen; Tinangon, Jantje J.; Kapojos, Peter M.
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.210

Abstract

The Village Budget and Revenue (APBDes) is an annual budget plan of the village government and is the basis for the management of village funds. Village governments are required to manage community funds in a transparent and accountable manner so that the government can record and report on the accounts. The purpose of this study is to determine the accountability and transparency of APBDes of Suluan Village, Tombulu District, Minahasa Regency, based on the Regulation of the Minister of Home Affairs Number 20 of 2018. The method used in this study is qualitative descriptive, which aims to collect data to analyse and describe the systems and procedures of the APBDes. The resource persons in this study are the village head, village secretary, village treasurer and head of government. The results of the study show that the management of APBDes in Suluan Village is based on the Regulation of the Minister of Interior No. 20 of 2018 and the indicators and principles of accountability, transparency and participation. Suluan Village provides good, accountable, transparent, and participatory information such as information through village deliberations and the installation of billboards that make information on village development financing in the APBDes and involve the community, community involvement in the planning process and implementation of the APBDes.
Analisis sistem dan prosedur pemungutan pajak parkir di Kota Manado Tumbel, Glorya; Runtu, Treesje; Mintalangi, Syermi S. E.
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.213

Abstract

Manado City is the capital of North Sulawesi Province and has enormous potential. One area that has not been explored is the potential for parking tax. This research was conducted at the Manado City Regional Revenue Agency with the clear objective of understanding the parking tax collection system and procedures in Manado City. This research employs a qualitative descriptive method. This research employs both qualitative and quantitative data. This research employs two data collection methods: interviews and documentation. This research has revealed that the parking tax collection system used is the self-assessment system. The parking tax collection procedure is carried out in accordance with Manado City Regional Regulation Number 2 of 2011 concerning Regional Taxes and Manado Mayor Regulation Number 57 of 2013 concerning Procedures for Collecting Regional Taxes. The new application from Bapenda must be adjusted to suit taxpayers and Bapenda employees. Secondly, there are still taxpayers who do not deposit their taxes according to the turnover they receive.
Penerapan sistem dan prosedur akuntansi untuk perjalanan dinas berdasarkan PMK Nomor 119 Tahun 2023 pada Perwakilan BPKP Provinsi Sulawesi Utara Sumeleh, Sifra Abigael Denisa; Sabijono , Harijanto; Kapojos , Peter M.
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.215

Abstract

Official travel is a trip outside the place of residence, either individually or together with others, to the domicile office of the civil servant or non-civil servant concerned (or PNS). It is carried out for the benefit of the state or region by order of an authorised official. This study will determine how the implementation of accounting systems and procedures for official travel at the BPKP Representative of North Sulawesi Province based on PMK Number 119 of 2023. This research employs qualitative research methods with a descriptive approach. The results demonstrate that the implementation of official travel accounting systems and procedures at the Representative of the North Sulawesi Province Financial and Development Supervisory Agency is in compliance with government accounting standards and in alignment with PMK Number 119 of 2023.
Analisis perlakuan akuntansi sewa berdasarkan PSAK No. 73 pada PT. PLN (Persero) Unit Induk Distribusi Suluttenggo Malango, Dea Ananda; Saerang, David P. E.; Lambey, Robert
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.216

Abstract

State-Owned Enterprises (BUMN) must follow changes in the applicable accounting standards policy. This includes the lease accounting policy in accordance with PSAK No. 73. These standards are designed to ensure consistency and transparency in financial reporting. The transition from PSAK No. 30 to PSAK No. 73 will have a significant impact on the accounting treatment of leases and the company's financial statements. This study will analyse the accounting treatment of leases and their impact on State Electricity Company (PT PLN Persero) Unit Induk Distribusi Suluttenggo. This study employs a qualitative research method with a descriptive analysis approach. The data was obtained through interviews with the relevant parties and a thorough examination of the company's financial statements. The results clearly show that the company's accounting treatment of leases is in line with PSAK No. 73. However, there are some areas where the presentation of leases could be improved. The transition has had a positive impact on the company's financial statements, with an increase in total assets and liabilities due to the recognition of lease assets and liabilities on the balance sheet and a decrease in total operating expenses.
Analisis pengenaan tarif dan perhitungan pajak air permukaan pada wajib pajak berdasarkan Perda Sulut Nomor 5 Tahun 2018 (Studi kasus pada Badan Pendapatan Daerah Provinsi Sulawesi Utara) Taroreh, Eric Ignatius; Runtu, Treesje; Mintalangi, Syermi S. E.
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.219

Abstract

Local tax is a type of tax that the local government is entitled to manage and collect from taxpayers who live in a region. Surface water tax is a type of provincial tax imposed on taxpayers who take and utilise surface water. This research will determine how surface water tax rates are imposed and how surface water tax is calculated for taxpayers in accordance with North Sulawesi Province Regional Regulation No. 5 of 2018 concerning Regional Taxes. This research employs a qualitative descriptive approach to qualitative research. The results of this study definitively show that the Manado, Minahasa, Bitung, and Tomohon regions comply with the Regional Regulation of North Sulawesi Province No. 5 of 2018 on the imposition of surface water tax rates and calculations to taxpayers. However, there is clear evidence that the UPTD made a calculation error in relation to one of the surface water taxpayers in the Bitung area in 2021-2022. This has resulted in a discrepancy between the calculation results presented in this research and those provided by the UPTD.
Analisis perhitungan dan pencatatan penerimaan Bea Perolehan Hak atas Tanah dan Bangunan di Badan Pendapatan Daerah Kabupaten Minahasa Tampi, Mercy Christiani; Elim, Inggriani; Wangkar, Anneke
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.221

Abstract

Land and Building Acquisition Fee (or BPHTB) is an important source of regional income to support development in Minahasa Regency. This research aims 1) To find out the calculation of fees for acquiring land and building rights at the Regency Regional Revenue Agency Minahasa. 2) To find out the system for recording fees for acquiring rights to land and buildings at the Regency Regional Revenue Agency Minahasa. The data analysis method used in this research is the descriptive analysis method with data collection methods, namely interviews and documentation. The research results show that the calculation of BPHTB is carried out after the NPOP is determined as the basis for taxation minus the Non-Taxable Tax Object Acquisition Value (NPOPTKP) of IDR 60,000,000 for each taxpayer and IDR 300,000,000 for rights due to inheritance or testamentary grants. Then multiplied by a rate of 5%. The calculation has been carried out in accordance with the regulations, namely Minahasa Regency Regional Regulation Number 2 of 2011 concerning Land and Building Acquisition Fees. Recording of BPHTB receipts is adjusted to the taxes received and recording is carried out through proof of deposit, which can be in the form of a Deposit Certificate (SKS) from a bank or bank statement, all payment data is then inputted into the application system digitally. The BPHTB transaction or receipt recording system uses the BPHTB application system which is integrated with the land registration service system by the National Land Agency (or BPN).

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