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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 156 Documents
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Analisis perbandingan kontribusi dan efektivitas pajak restoran terhadap pendapatan asli daerah pada pemerintah Kota Tomohon dan Kota Bitung Belicia Novelia Tatori; Harijanto Sabijono; I Gede Suwetja
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.504

Abstract

This study aims to analyze and compare the contribution and collection effectiveness of restaurant taxes toward Regional Original Revenue (PAD) in Tomohon City, whose economy is driven by tourism and culinary activities, and Bitung City, whose economy is driven by industry and port-related activities, over the 2023-2025 period. This is a quantitative study using a descriptive-comparative approach. Secondary data comprising restaurant tax targets, tax realizations, and total PAD realizations were obtained from the Regional Financial and Revenue Management Agency (BPKPD) of both cities and analyzed using contribution ratios and effectiveness indices, with results interpreted according to the Ministry of Home Affairs Decree No. 690.900.327 of 1996. The results show that restaurant tax contribution in Tomohon fluctuated within the low-to-moderate category (13.86%-22.90%), while Bitung's contribution remained consistently very low (6.33%-7.21%). In contrast, collection effectiveness in both cities was similarly strong, ranging from effective to highly effective in Tomohon (93.37%-106.01%) and from moderately to highly effective in Bitung (86.97%-118.89%). This effectiveness-contribution decoupling occurs because effectiveness merely reflects each local government's administrative performance in achieving its own self-set target, whereas contribution is constrained by the size and sectoral composition of each city's overall PAD base; Bitung's substantially larger PAD, driven by its port and industrial sectors, mathematically dilutes the proportional share of restaurant tax even though its nominal realization is comparable to Tomohon's. These findings imply that Tomohon should sustain its collection effectiveness while optimizing its tourism and culinary potential, whereas Bitung needs to extend its restaurant tax base and set targets that better reflect real potential in order to increase its contribution to PAD. This study contributes empirical evidence on how contrasting municipal economic structures shape the relationship between tax collection effectiveness and local revenue contribution, within the scope of two cities and a three-year observation period (2023-2025).
Analisis penerapan pajak atas penggunaan dana desa di Desa Pakuure Raya Kecamatan Tenga Kabupaten Minahasa Selatan tahun 2025 Gloria Evana Rumuat; Anneke Wangkar; Syermi S. E. Mintalangi
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.507

Abstract

This study aims to analyze the application of taxes on the utilization of Village Funds in Pakuure Raya Village, Tenga District, South Minahasa Regency in 2025. The focus encompasses tax withholding and collection, remittance, and reporting on the use of Village Funds. The study employs a qualitative method with a descriptive approach, with data collected through interviews and documentation across six villages: Pakuure A, Pakuure B, Pakuure C, Pakuure D, Pakuure E, and Pakuure F. The results indicate that tax withholding and collection have been carried out with the aid of the Village Financial System (Siskeudes) application and generally comply with the applicable tax regulations, although some village treasurers still have limited ability to operate the application. However, the remittance of Income Tax (PPh) Article 22, PPh Article 23, and Value Added Tax (VAT) does not fully comply, as delays and some unremitted taxes were found. Tax reporting has likewise not fully complied, as delays still occur and part of the reporting is done collectively at year-end. Thus, the application of taxes on Village Fund utilization is compliant in withholding and collection, but not yet optimal in remittance and reporting, so enhancing village treasurers' competence and implementing more effective oversight are required.
Analisis efektivitas dan kontribusi penerimaan Pajak Bumi dan Bangunan Pedesaan dan Perkotaan (PBB-P2) terhadap Pendapatan Asli Daerah di Kabupaten Bolaang Mongondow Timur tahun 2020–2024 Meidya Tandirerung; Harijanto Sabijono; Syermi S. E. Mintalangi
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.508

Abstract

This study analyzes the effectiveness and contribution of the Rural and Urban Land and Building Tax (PBB-P2) to Regional Tax revenue in East Bolaang Mongondow Regency during 2020–2024, following the transfer of PBB-P2 management authority to district/city governments under Law No. 1 of 2022. Framed within fiscal decentralization theory and the tax effort concept, the study addresses two questions: how effective PBB-P2 collection has been, and how its contribution to Regional Tax revenue has evolved and why. A quantitative descriptive method was applied to five years of secondary fiscal data from the Regional Financial and Revenue Management Agency (BPKPD), supplemented by informant interviews, with effectiveness and contribution ratios evaluated against Ministry of Home Affairs criteria. The findings show that PBB-P2 effectiveness was consistently high, ranging from 99.02% to 103.40% (effective to highly effective), while its contribution to total Regional Tax revenue fluctuated between 19.63% and 46.28%. This fluctuation was driven not by a decline in nominal PBB-P2 realization, which remained stable and growing, but by revenue spikes in the Land and Building Acquisition Duty (BPHTB), which enlarges the denominator against which contribution is measured. Extending prior single-region PBB-P2 studies, including the authors' own earlier study in Sario, Manado, this study demonstrates that a contribution ratio can mask a stable or growing tax base when the denominator itself is volatile, underscoring that PBB-P2 remains a reliable and resilient fiscal base. Local authorities are accordingly advised to optimize tax object databases, expand digital payment infrastructure, and establish realistic target-setting mechanisms to sustain local revenue.
Kepatuhan Wajib Pajak, realisasi penerimaan, dan kontribusi PPh Badan: Hubungan kontekstual pada masa transisi sistem administrasi pajak (Studi KPP Pratama Manado) Adinda Maharani; Treesje Runtu; Christian Datu
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.511

Abstract

This study investigates the dynamics of corporate taxpayer compliance in filing Annual Tax Returns (SPT Tahunan) and its relationship with Corporate Income Tax (CIT) revenue realization and contribution at KPP Pratama Manado during the 2023–2025 period. Utilizing a descriptive quantitative approach, secondary data were systematically retrieved from the Directorate General of Taxes' e-Research database. The findings demonstrate a deteriorating trajectory in compliance rates, declining from a moderate status in 2023 (65.59%) and 2024 (65.08%) to a critically low level in 2025 (48.60%). Although CIT revenue temporarily surged to IDR 317.82 billion in 2024 before contracting to IDR 273.78 billion in 2025, compliance behavior did not exhibit a consistent linear correlation with revenue outcomes. Notably, while the CIT contribution ratio rose continuously from 11.24% (2023) to 13.98% (2025), its overall structural role remained low. These empirical insights suggest that revenue fluctuations were likely influenced by tax base expansion or high-wealth corporate accounts rather than broad-based compliance behavior. Consequently, KPP Pratama Manado must transition toward data-driven supervision, operationalize Compliance Risk Management (CRM), and intensify targeted audits to enhance taxpayer compliance and stabilize future tax productivity.
Evaluasi opsen pajak Mineral Bukan Logam dan Batuan (MBLB) sebagai instrumen peningkatan pendapatan pajak daerah di Provinsi Sulawesi Utara Tirzanti Siyang; Anneke Wangkar; Syermi S.E. Mintalangi
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.514

Abstract

Indonesia’s Law Number 1 of 2022 on Central–Regional Fiscal Relations introduced the tax surcharge (opsen) mechanism, under which provinces now collect a share of Non-Metallic Minerals and Rocks (MBLB) tax directly from regency/municipal tax bases through an automated split-payment system, a structural shift from the discretionary revenue-sharing arrangement it replaces. This study evaluates the implementation of the MBLB Tax Surcharge as an instrument for increasing regional tax revenue in North Sulawesi Province during its first year of enforcement (2025), examining both its legal-administrative execution and its fiscal performance. Using a qualitative descriptive approach, primary data were obtained through interviews with three officials at the North Sulawesi Regional Revenue Agency, triangulated with secondary data on 2025 surcharge and regional tax realization. The findings show that implementation is legally compliant with the governing regulations and operates through a self-assessment system supported by automated split payment, though execution remains uneven across regencies/municipalities due to residual manual remittance practices. Fiscally, the surcharge exhibits a striking divergence between its two performance dimensions: it is highly effective against its own revenue target (125.59%) yet contributes only marginally to Regional Original Revenue (0.45%) and Regional Tax (0.58%), both classified as very low. This pattern indicates that target-effectiveness and revenue-contribution are distinct evaluative dimensions that should not be conflated when assessing a newly introduced tax instrument. Remaining implementation gaps include inconsistent split-payment adoption, limited provincial-level field supervision of mining activity, and uneven taxpayer compliance, pointing to coordination and oversight as the principal levers for improving the surcharge’s future contribution.
Analisis kinerja keuangan pemerintah daerah Kabupaten Kepulauan Siau Tagulandang Biaro (SITARO) Queenzy Victoria Londah; Jantje J. Tinangon; Peter M. Kapojos
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.516

Abstract

Fiscal decentralization is meant to strengthen local fiscal capacity, yet island regencies face high service costs and narrow revenue bases that keep them dependent on central transfers, a weakness that an unqualified audit opinion does not reveal. This study analyzes the financial performance of the Siau Tagulandang Biaro (SITARO) Islands Regency Government, Indonesia, for 2021–2025 and explains how island geography shapes it. A descriptive quantitative design was applied to five regional financial ratios (fiscal decentralization, financial independence, revenue effectiveness, financial efficiency, and expenditure harmony) computed from Budget Realization Reports (LRA) and interpreted against official criteria, with interviews of three officials of the regional financial management agency (BPKPD) used for triangulation. Fiscal decentralization (3.46%–5.01%) and financial independence (3.62%–5.35%) were consistently very low, indicating an instructive relationship pattern. Revenue effectiveness fluctuated, falling from 104.48% in 2021 to 67.30% in 2024 before recovering to 99.43% in 2025. Financial efficiency improved from 85.61% to 76.33%, while the operating expenditure share rose from 75.15% to 90.95% and the capital expenditure share fell from 24.44% to 8.63%. The study positions island geography as a contextual variable that jointly constrains revenue capacity and capital expenditure capacity, rather than treating fiscal dependence and expenditure composition as independent phenomena. Island regencies should adopt geography-sensitive own-source revenue strategies and realistic revenue targets while safeguarding capital expenditure space for infrastructure and inter-island connectivity.

Page 16 of 16 | Total Record : 156

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