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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 137 Documents
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Analisis penerapan e-faktur pajak oleh pengusaha kena pajak di KPP Pratama Manado Repi, Imiko Elissa; Elim, Inggriani; Wangkar, Anneke
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.278

Abstract

The Indonesian tax reform has made significant changes to the tax administration system, including replacing paper tax invoices with electronic invoices (e-Invoices).This research analyses the implementation of Tax e-Invoices by Taxable Entrepreneurs in reporting their Value Added Tax  (VAT) Periodic Tax Returns at KPP Pratama Manado.The research method used is a qualitative descriptive case study approach. The results of the research at KPP Pratama Manado show that the implementation of e-invoices has been successful, making it easier for KPP Pratama and Taxable Entrepreneurs. There are still some obstacles, such as network constraints and some Taxable Entrepreneurs' lack of understanding, but these can be overcome by KPP Pratama Manado. The use of e-invoices in reporting the current VAT period is effective in improving Taxable Entrepreneurs' compliance, as shown by the year-on-year compliance rate. In 2022, the rate was 91.86%, and in 2023, it was 92.92%.
Analisis perhitungan dan pelaporan Pajak Penghasilan (PPh) pasal 21 pada Komisi Pemilihan Umum Kota Tomohon Kaindeh, Gracia Dineliska; Kalangi, Lintje; Budiarso, Novi Swandari
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.279

Abstract

Income Tax (PPh) Article 21 is withholding tax on income in connection with service work, or activities in whatever name and form received or obtained by domestic individual taxpayers, which must be carried out by employers, government treasurers, corporate pension funds, companies, and organizing activities. The purpose of this writing is to analyze the calculation and reporting of Income Tax Article 21 at the Tomohon City General Election Commission in accordance with Law no. 7 of 2021. The analytical method used is descriptive qualitative with data collection methods interviews, observation and documentation. The results of the research show that the analysis of the calculation and reporting of Income Tax (PPh) Article 21 at the Tomohon City General Election Commission is not fully in accordance with regulations because Income Tax reporting is only carried out annually and monthly and quarterly reporting is not carried out.
Evaluasi penerapan pajak penghasilan atas bisnis sewa ruangan pada kantor pengelola Star Square Manado Mokodompit, Jelita Astrid; Afandi, Dhullo; Weku, Priscillia
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.282

Abstract

Tax is a fundamental element of a country's financial system and plays a crucial role in the economy. Income Tax Article 4 Paragraph 2 is a significant tax for business activities, especially in the room rental business. Imposing income tax on the room rental business poses challenges, primarily in understanding and interpreting the applicable tax regulations to fulfil obligations and comply with taxation rules. This study evaluates the application of tax on the Room Rental Service Business at the Star Square Manado Management Office using a descriptive qualitative method. The results show that Star Square Manado has implemented tax regulations in accordance with applicable government regulations and has recorded accounting for every transaction that occurs.
Penerapan e-system perpajakan PPh Pasal 25 di KPP Pratama Kota Manado Mamadoa, Novalinda Jesika; Wangkar, Anneke; Kindangen, Wulan Deisy
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.284

Abstract

This study aims to determine the implementation of e-system for PPh Article 25 taxation at KPP Pratama Manado. The study was conducted at the Manado Pratama Tax Service Office. The types of data used in the study were primary data and secondary data. This study used qualitative descriptive analysis techniques. The results of the study indicate that (1) The implementation of e-system for taxation for receiving PPh Article 25 at KPP Pratama has been quite effective, (2) Its implementation for individual taxpayers has not been effective because there are still taxpayers who are confused about how to operate the system. This study is expected to provide information about e-system taxation that makes it easier for taxpayers to carry out their tax obligations.
Implementasi PSAP No. 2 dalam laporan realisasi anggaran di Badan Keuangan dan Aset Daerah Kota Manado Panggabean, Elisabet; Tinangon , Jantje J.; Wokas , Heince R. N.
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.285

Abstract

Statement of Government Accounting Standards (PSAP) No. 2 in preparing and reporting the Budget Realization Report (LRA) at the Manado City Regional Finance and Assets Agency. The Budget Realization Report is an important component of government financial reports which presents information regarding income, expenditure, surplus/deficit, and funding compared to the budget. This standard requires that the Budget Realization Report be prepared on a cash basis, with income recognized when cash is received and expenses recognized when cash is disbursed. The aim of this research is to determine the implementation of PSAP No. 2 in the budget realization report at the Manado City Regional Finance and Assets Agency. The analytical method used to discuss the problems in this research uses a qualitative descriptive method with data collection techniques through interviews, documentation and observation. The research results show that the revenue and expenditure recognition process in the Budget Realization Report is in accordance with PSAP No. 2, where income is recognized when cash is received and expenditure when cash is disbursed. The report structure presents a comparison of budget with realization, including budget elements, realization and differences, thereby providing transparency regarding budget achievements. The budget surplus is managed to finance reserves, development investment and debt repayment, while the deficit is overcome through optimizing Original Regional Income (PAD) and budget revision. Implementation of PSAP No. 2 in the Budget Realization Report at the Manado City Regional Financial and Asset Agency is in accordance with applicable standards. The preparation of reports shows transparency and accountability that supports effective and efficient financial decision making.
Evaluasi sistem informasi akuntansi pengadaan persediaan obat pada Rumah Sakit Umum Daerah Liun Kendage Tahuna Sentinuwo, Theresya Anandhea Blessy; Budiarso, Novi; Latjandu, Lady Diana
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.246

Abstract

Liun Kendage Tahuna Regional General Hospital is a type C hospital owned by the Sangihe Islands Regency Government. This research aims to find out whether the accounting information system for the procurement of drug supplies at the Liun Kendage Tahuna Regional General Hospital is running well or not and to find out the causes of the shortage of drug supplies at the Liun Kendage Tahuna Regional General Hospital. This type of research uses qualitative research with data collection methods, namely observation, interviews and documentation. The results of this research are that the accounting information system for the procurement of drug supplies at the Liun Kendage Tahuna Regional General Hospital has not been implemented properly in accordance with the Presidential Regulation Number 12 of 2021. Where the warehouse function and the function of receiving goods are carried out by the same unit, namely in the hospital pharmacy warehouse, requests for price quotations from suppliers are not made using a letter of request for quotation, and the format of the goods requisition is the same as the format for a doctor's drug prescription. The lack of drug supplies in hospitals is caused by the level of drug use which is quite high, the functions and documents used are not appropriate, the recording system is not optimal, the drug storage warehouse does not meet standards, and drug delivery takes quite a long time.
Analisis penerapan tax planning sebagai upaya penghematan pajak penghasilan pasal 21 PT Parwata Kencana Abadi Manado Moniaga, Maura Agustin Angelica; Sondakh, Jullie J.; Lambey, Robert
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.286

Abstract

Tax Planning is one of the methods used by taxpayers to save taxes. Tax planning is used to anticipate tax evasion. Through tax planning, PT Parwata Kencana Abadi needs to make efforts that can help pay taxes more efficiently and help the process of calculating taxes on the company's employee income. This study aims to determine how Tax Planning is analyzed as an effort to save income tax article 21 at PT Parwata Kencana Abadi using these methods. Based on the results of the study, it was concluded that it is more efficient to pay taxes using the Gross Up method, compared to the other two methods. Because in the Gross Up method, the company PT. Parwata Kencana Abadi will provide tax benefits that are the same as Article 21 Income Tax deducted from employee income. By implementing the Gross Up method, it also affects the company's income tax burden and net profit due to the additional tax benefits that reduce the company's income payable.
Analisis penjualan listrik prabayar dan pascabayar dalam meningkatkan laba pada PT PLN (Persero) Unit Pelayanan Pelanggan (UP3) Manado Gosal, Sharon Gloria; Pontoh, Winston; Kalalo, Meily Y. B.
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.287

Abstract

Sales are activities carried out by sellers in selling goods and services with the hope of making a profit from these transactions. This research aims to analyze the sale of prepaid and postpaid electrical energy in increasing profits at PT PLN (Persero) Customer Service Unit (UP3) Manado. The type of research used is descriptive qualitative with quantitative data types. The research results show that sales of prepaid and postpaid electrical energy have not been able to increase profits at PT PLN (Persero) Manado Customer Service Unit (UP3), where net profit experienced a decrease in certain periods of the year due to high operational expenses. As a solution from the sales side, PT PLN (Persero) Manado Customer Service Unit (UP3) should start increasing profits by improving customer service such as providing attractive promos and increasing sales of prepaid electricity. Meanwhile, in terms of operational expenses, PT PLN (Persero) Manado Customer Service Unit (UP3) should focus more on controlling costs and operational efficiency to ensure that profits can grow along with increasing sales.
Analisis pemungutan pajak restoran menurut Perda Kota Manado No. 2 Tahun 2011 pada Badan Pendapatan Daerah Kota Manado Manengkey, Tesalonika Ave; Warongan, Jessy D. L.; Mintalangi, Syermi S. E.
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.292

Abstract

One of the regional taxes with growing potential, as service sector components are increasingly emphasized in development policies to support economic growth, is the restaurant tax. According to Manado City Regional Regulation No. 2 of 2011, Part II concerning Regional Taxes, the Restaurant Tax is a tax on services provided by restaurants. A restaurant is a facility that provides food and/or drinks for a fee, including restaurants, cafeterias, canteens, stalls, bars, and similar establishments, including catering services. This research aims to analyze the collection process of restaurant tax according to Manado City Regional Regulation No. 2 of 2011 at the Manado City Regional Revenue Agency. The analytical method used is descriptive. The research results show that the procedure for collecting restaurant tax is carried out by taxpayers visiting the tax office. The procedure for paying restaurant tax is through self-assessment. Taxpayers can make payments online via mobile banking, banks, or other payment channels provided by Bapenda. The restaurant tax collection procedure is conducted through field visits with an assignment letter from the office to remind and collect payments from taxpayers who have not paid their bills. Restaurant tax bookkeeping is done when taxpayers pay via a smart card system. Incoming payments are immediately recorded, summarized, and reconciled with the amount deposited into the account.
Pengaruh transfer pricing terhadap agresivitas pajak perusahaan sektor energy yang terdaftar di Bursa Efek Indonesia Tahun 2020-2023 Buntu, Hebenheiser; Kalangi , Lintje; Walandouw, Stanley Kho
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.294

Abstract

Tax aggressiveness refers to corporate tax planning activities that exploit loopholes in tax regulations to minimize tax obligations, either through legal means such as tax planning or illegal means like tax evasion. This practice has the potential to reduce a country's tax revenue. This study aims to examine the effect of transfer pricing on tax aggressiveness. The research population consists of mining companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Using a purposive sampling method, 28 companies were selected over four years, resulting in a total of 112 observations. This study employs a quantitative approach, utilizing simple linear regression to analyze the relationship between the independent and dependent variables. The findings indicate that transfer pricing does not significantly influence tax aggressiveness.

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