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INDONESIA
JURNAL RISET AKUNTANSI GOING CONCERN
Published by Universitas Sam Ratulangi
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Arjuna Subject : -
Articles 19 Documents
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Search results for , issue "Vol 11, No 3 (2016)" : 19 Documents clear
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK MINERAL BUKAN LOGAM DAN BATUAN TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN MINAHASA Rattu, Billy Ch. G.; Poputra, Agus T.; Kalalo, Meily Y. B.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13135.2016

Abstract

            Own-Source Revenue is a source of regional financial and funding of the government. One of the revenues comes from local tax, and that becomes one of the government of MinahasaRegency is Non Metallic Minerals Tax and Rocks. This research was conducted to determine the level of effectiveness and contributions Non Metallic Minerals Tax and Rocks as a source of revenue Minahasa regency.Non Metallic Minerals Tax and Rocks is tax on the extraction of non metallic minerals and rocks , either from natural sources inside and/or the surface of the earth to be used. The method of research is using qualitative descriptive data types. The research is confined to the calculation of the percentage of effectiveness and contributions obtained from the quantitative data relating to the acceptance of Non Metallic Minerals Tax and Rocks.The results of research suggests that the effectiveness of Non Metallic Minerals Tax  and Rocks in 2012, 2013 and 2014 year is “very effective” and effectiveness rate is highest in 2014 which amounted to 159.20 % .Meanwhile , the contribution rate of Non Metallic Minerals Tax and Rocks in the last three years continues to decline so that the criteria included the contribution is “very less”. Tax collection system should be kept under surveillance so that tax revenue of Metallic Minerals Tax and Rocks controlled and remains highly effective . Keywords: revenue, non metallic minerals tax and rocks, effectiveness, contributions
ANALISIS POTENSI DAN EFEKTIVITAS PENERIMAAN DAN PEMUNGUTAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN SEBAGAI SUMBER PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN MINAHASA UTARA Tesalonika, Moningka; Poputra, Agus T.; Mawikere, Lidia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13136.2016

Abstract

Taxes are the country's largest source of financing in national development. This study purposed to analyze the potential and effectiveness of Non Metallic Minerals and rocks tax, as a source of regional revenue in North Minahasa District. The analytical method used is descriptive qualitative method, using primary data and secondary data. The results showed that the potential tax increases every year, the level of effectiveness of the Metallic Minerals Tax and rocks in 2012 - 2015 meet the criteria for highly effective, the highest level of effectiveness achieved in 2013 with a percentage of 111% to the target and the realization of very large. In 2015 the tax revenue Metallic Minerals and Rocks that most large compared with previous years. Improved performance of the employees to optimize each of the duties and responsibilities in the process of collecting that tax revenue Metallic Minerals and rocks can be more effective in the future. Keyword :mineral tax, local revenue, potential and effectiveness
ANALISIS PENYUSUNAN ANGGARAN PADA KANTOR KELURAHAN KARAME KECAMATAN SINGKIL KOTA MANADO TAHUN ANGGARAN 2014 Kaumbang, Judisty; Pangemanan, Sifrid S.; Wokas, Heince R. N.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13137.2016

Abstract

The budget is estimated to be achieved over a certain period set forth in the financial measures. Stage Budgeting is the first stage of the budgeting process. At this stage, usually by the executive budget plan that will implement the budget. The purpose of this study was to determine the budget formulation process at the Village Office KarameSingkil District of Manado City budget year 2014. The method used is descriptive and data obtained through field studies. The results were obtained at the Village Office KarameSingkil District of Manado City has implemented the budget process in accordance with Regulation No.27 of 2013 on guidelines for the budgeting of fiscal year 2014. At the Village Office KarameSingkil District of Manado City budget formulation for 2014 was in accordance with Regulation No. 27, 2013. the preparation of the budget at the Village Office KarameSingkil District of Manado City has been presented in the form of local budget cycle. Keywords: analysis, making, budget
EVALUASI PROSEDUR PEMUNGUTAN CUKAI MINUMAN BERALKOHOL BUATAN DALAM NEGERI PADA KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI TIPE MADYA PABEAN C KENDARI Kapantouw, Jenni Febriyanti; Elim, Inggriani; Mawikere, Lidia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13138.2016

Abstract

                Excise levies is one component of state revenues that have specific characteristics and different from other tax levies, one type of goods subject to excise that need to be monitored and controlled production and circulation ie excise beverages containing ethyl alcohol, or also known as non-alcoholic beverages. The purpose of this study is to evaluate the tax collection procedure alcoholic beverages domestically. This type of research is qualitative descriptive study to give a clear picture of the issues examined. The results obtained that the procedures for collecting excise alcoholic beverages domestically in KPPBC TMP C Kendari indeed in accordance with Law No. 39 of 2007 concerning amendments to the Law No. 11 Year 1995 on Customs, but there are some provisions excise alcoholic beverages artificial in the country that need to be refined in the regulations by the Director General of Customs and Excise KPPBC TMP C Kendari. TMP C Kendari KPPBC should more thoroughly in the collection of the alcoholic beverage excise, so hope that KPPBC Kendari TMP C is more active in activities such as dissemination to entrepreneurs factory.Keywords: Evaluation Procedures, Collection of Customs
ANALISIS KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KOTA SORONG Koibur, Martha Marice; Pangemanan, Sifrid; Sabijono, Harijanto
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13139.2016

Abstract

Granting regional autonomy is intended to improve the effectiveness and efficiency of government administration in order to manage and take care of its own country, especially in development finance. Local Revenue (PAD) are all local revenues derived from economic resources native to the area, and one of the sources of revenue that have the largest contribution coming from the Regional Tax and Retribution. Local Taxes and Levies is one form of public participation in the implementation of otonomi area . local Taxes and levies a local revenue sources that are essential to finance the implementation of government and regional development. the aim of this study was to determine Contributions of local Taxes to PAD in Sorong. this research uses primer method. data analysis techniques used through the analysis of the percentage contribution. Based on the survey results revealed that in 2011 to 2014 local taxes was a contributing factor to the PAD. in the reception area is the largest tax contribution occurred in 2012 by 49%, while the lowest tax revenue occurred in 2010, namely 18%. And the contribution of each type of local tax receipts largest occurred in 2012 which amounted to 20,07% BPHTB tax and revenue realization is kind of the lowest tax registration tax perus.perdangan is 0,25% Keywords: Local Taxes and Local Revenue
ANALISIS KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN RAJA AMPAT TAHUN 2010 – 2014 Isir, Trivosa; Ilat, Ventje; Mawikere, Lidia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13140.2016

Abstract

Local generated revenue is one indicators a successfully on local financials independence in financing governments activiy, because of it regency of King Ampat tried to explore financial resources by local tax and local charges exist to maximize general income. The study aims to determine the extent of the contribution of local taxes and local charges to the local generrated income. The methods used in this research is qualitative diskriptif by explaining the contribusions and the average contribution of each component of local tax and local charge as well as the total contributions of local tax and local charge periode 2010-2014 are presented in table as well as its descriptions. Results from this study indicate that the contribution of local tax and local charge to the local generated income in the regency of King Ampat during the periode of 2010-2014 are fluctuated. The biggest contributios of local tax is occurred in 2014 and the lowest contribution occurred in 2013. While the contribution of the largest in the levies was occurred in 2010 and the lowest contribution occurred in in the year 2013. Keywords :Analysis Contribution, Local Tax, Local Retribution, Local Revenue
EVALUASI PENGENDALIAN AKUNTANSI ASET TETAP BERDASARKAN PERATURAN PEMERINTAH NOMOR 71 TAHUN 2010 TENTANG ASET TETAP PADA DINAS TENAGA KERJA DAN TRANSMIGRASI PROVINSI SULAWESI UTARA Manorek, Devid; Morasa, Jenny; Sabijono, Harijanto
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13141.2016

Abstract

Control of the Provincial Government Accounting is a systematic series of procedures organizers, equipment and other elements to realize the functions of accounting since the analysis of the transaction up to the financial reporting environment of the provincial government organizations. Fixed assets are tangible assets with a useful life of more than twelve ( 12 ) months for use in government activity or used by the general public . The purpose of this study was to evaluate control fixed asset accounting at the Department of Manpower and Transmigration of North Sulawesi Province . The results of this study indicate that accounting control of fixed assets at the Department of Manpower and Transmigration of North Sulawesi province in accordance with Government Regulation No. 71 Year 2010 . Keywords : Control, fixed Assets, evaluation.
ANALISIS PERBANDINGAN TARIF PAJAK PENGHASILAN PASAL 17 DAN TARIF PAJAKPENGHASILAN PASAL 4 AYAT 2 (STUDY KASUS PADA CV. MELANIA) Ransulangi, Marcelino; Karamoy, Herman; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13142.2016

Abstract

Income tax (VAT) is a tax levied on income earned by a taxpayer or entity. Income tax article 17 and article 4, paragraph 2 is one of the taxes that are used by the taxpayer or the body to calculate the tax to be paid to the government. The purpose of this study was to determine and analyze the process of calculation of Income Tax Article 17 and Article 4 paragraph 2 so that taxpayers can know the magnitude comparison of tax payments by using Tax Article 17 and Income Tax Article 4, paragraph 2 also taxpayers can determine the article where the right to apply in the company. The research was conducted in the city of Manado on the CV. Melania. The method used in this research is descriptive method. Data collection techniques that will be done is by way of literature research, documentation, and interviews. Keywords: Income Tax, Income Tax Article 17, Income Tax Article 4 paragraph 2.
Going Concern, Vol. 11, No. 3 September 2016 Concern, Going
JURNAL RISET AKUNTANSI GOING CONCERN Vol 11, No 3 (2016): Going Concern Vol. 11 No. 3 September 2016
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Going Concern, Vol. 11, No. 3 September 2016

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