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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 117 Documents
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Search results for , issue "Vol 12, No 2 (2017)" : 117 Documents clear
ANALISIS INTERNAL CONTROL PENJUALAN PROPERTI PADA PT. CIPUTRA INTERNASIONAL Palimbong, Desi Diyanti; Karamoy, Herman; Pusung, Rudy J.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Sales is one of the important aspects for the continuity of the company, because of the companys sales earn profit, so the system and control is very important to control the sales activity. The purpose of this research is to analyze the internal control at PT. Ciputra International. Writing method in this research use Descriptive research with data collection method that is interview and observation directly. The results of this study are expected to assist and evaluate the company in the application of sales control procedures. Based on the results of research that the application of control at PT. Ciputra International has complied with generally accepted standards where authorization systems in the sales process become the main guidelines involving marketing, financial, legal, and corporate divisions that are closely interconnected so that the system will react dynamically if there is a change in the sales process. In such cases, the control of the sales process can be controlled effectively and efficiently in accordance with the provisions that become the companys procedure.Keywords: Internal Control and Sales.
EVALUASI PENERAPAN AKUNTANSI ATAS ASET TETAP (KONTAINER) PADA PT MERATUS LINE CABANG BITUNG Helen, Rumayar Angela Natesha; Saerang, David Paul Elia; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.18586.2017

Abstract

Fixed assets are the most instrumental in supporting the operational activities of the company, fixed assets are used to run the business operations of the company to produce goods or services. Therefore, it is necessary to apply a fixed asset accounting to avoid the occurrence of errors that will affect the financial statements for financial statement information will impact as a decision-making material. The purpose of this research is to know the company's policy regarding the application of fixed asset accounting based on Statement of Financial Accounting Standards. The analytical method used by the author is descriptive analysis with qualitative approach, using direct interview technique, documentation and email. From the results of the study can be concluded that the company run accounting activities guided by accounting policies that have led to Statement of Financial Accounting Standards about fixed assets.Keywords : Fixed Assets, Statement of Financial Accounting Standards
ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 PEGAWAI TETAP PADA PT. BANK RAKYAT INDONESIA KANTOR Baguna, Nabella L; Pangemanan, Sifrid S.; Runtu, Treesje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.17685.2017

Abstract

Income Tax Article 21 is tax payableon income which becomes the obligation of Taxpayer to pay it. Such income is in the form salaries, honoraria, allowances and other payment of any kind in respect of employment, services or activities performed by an individual Taxpayer in the country. The law used to regulate the amount of tax rqate, the procedure of payment and tax reporting is an Act No. 36 of 2008. The purpose of this study is to find out how the Calculation and Reporting Income Tax Article 21 At PT. Bank Rakyat Indonesia Branch Manado. Method of analysis used in thes research is decriptive method is to discuss of the problem by collection, decompile, calculate, compare, and explain a situation so that it can be drawn conclusions that include calculation and reporting Article 32 of permanent employees at PT. Bank Rakyat Indonesia Branch Manado. Based on the result of the study found the there is a mistake in the Calculation of Income Tax Article 21 at PT. Bank Rakyat Indonesia Branch Manado, resulting in the overpayment resulting in taxpayer incur losses.Keywords: Accounting, Income Tax Article 21
ANALISIS SISTEM KEBIJAKAN PENGEMBALIAN KELEBIHAN PEMBAYARAN WAJIB PAJAK ORANG PRIBADI MELALUI RESTITUSI DAN KOMPESANSI DI KPP PRATAMA MANADO Lempas, Bryan S; Runtu, Treesje; Pusung, Rudy J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.18032.2017

Abstract

Tax is a source of revenue to finance all State expenditures including expenditures for development and expenditure in improving the welfare and quality of Human Resources (HR). The tax contribution in funding State expenditures continues to increase and requires support in the form of raising public awareness to meet its tax obligations. This research was conducted in Manado City, where this study aims to examine the return of overpayment. The research method used is descriptive analysis research. Result of research indicate that KPP Pratama manado give good service for taxpayer individual who apply for restitution of amount of tax debt paid by public also must know that even if money have entered to treasury state if proved there is more pay then State treasury also willing to reverse or compensate for other types of taxes. The refund of the tax payment is a refund of tax overpayment that has been assumed is really a tax that is more paid.Keyword : Refund of overpayments, restitution, and compensation of individual taxpayers
ANALISIS PERHITUNGAN PPH PASAL 21 TERHADAP PEGAWAI TETAP ATAS BERLAKUNYA PMK RI NO: 101/PMK.010/2016 TENTANG PTKP STUDI KASUS PADA PT. BANK SULUTGO CABANG TAHUNA Pangandaheng, Vinry Y; Elim, Inggriani; Wokas, Heince R. N.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Tax is a compulsory contribution to a country that is indebted by an individual or a coercive body under the Act, without obtaining direct remuneration and being used for the purposes of the state to the greatest possible prosperity of the people. This study aims to find out and analyze the calculation of income tax (PPh) article 21 on permanent employees on the enactment of new regulations PMK No: 101 / PMK.010 / 2016 in the interest of tax payments efficiently in PT. Bank SulutGo Tahuna Branch. This research uses descriptive method with qualitative approach. Based on the results of research, it is concluded that the calculation and reporting of Article 21 Income Tax at PT. Bank SulutGo Branch Tahuna has been in accordance with the Law No. 36 of 2008 and the procedures set forth in the Tax Regulations applicable in Indonesia, and PT. Bank SulutGo Branch Tahuna has done the calculation of PTKP in accordance with Regulation of the Minister of Finance of the Republic of Indonesia No: 101 / PMK.010 / 2016.Key Words : Calculation, Income Tax Article 21, PMK No: 101 / PMK.010 / 2016
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT PADA AUDITOR Limen, Michelle Meivina Putry; Karamoy, Herman; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Audit Judgment is auditor’s policy in giving an opinion on the information found along the audit process, which refers to an idea, a notion or an estimation about events that happened on the audit object. The outcome that is issued by an auditor has to be able to provide the right information and evidence thus the delivered audit judgment will be correct or will fit. Therefore, it’s important to know which factors are able to influence the audit judgment. This research aims to empirically test the influence of the pressure of obedience, task complexity and audit experience on the quality of audit judgment. Research was held on two objects, which were Ariesman Auly Public Accounting Firm Manado and Badan Pengawas Keuangan dan Pembangunan (BPKP) Provinsi Sulawesi Utara. Total of obtained samples were 30 auditors. The used sampling method was Ordinal Regression Analysis. The result of this research shows that the pressure of obedience influences audit judgment significantly, while task complexity and audit experience do not have significant influence on audit judgment.Keywords : pressure of obedience, task complexity, auditing experience, audit judgment, ordinal regression analysis
EVALUASI MEKANISME PEMOTONGAN DAN PELAPORAN PAJAK OLEH BENDAHARAWAN PEMERINTAH PADA BADAN PERENCANAAN PENELITIAN DAN PEMBANGUNAN KABUPATEN MINAHASA SELATAN Tumbel, Arnestha; Karamoy, Herman; Tirayoh, Victorina
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.17964.2017

Abstract

Taxes are the main source of state revenue used to finance development and development. In accordance with the provisions applicable in the taxation field, the party who deducts / taxes the goods derived from the State Revenue and Expenditure Budget (APBN) is the government treasurer. Income tax liability. VAT) and. Tax collection (VAT), among others, is the withholding or collection of income tax article 21, Article 22, Article 23,. The purpose of this study is to find out how the mechanism of cutting and reporting by the National Agency for Research and Development of South Minahasa District. The method used is descriptive analysis. The results of this study indicate Research and Development Planning Agency South Minahasa regency has been carrying out obligations in cutting and article 21, article 22, PPn. However, reporting is delayed from the deadline. We recommend that the Research and Development Planning Agency of South Minahasa Regency always pay attention to the time of reporting to not exceed the time limit specified in order to avoid. Keywords: Deductions & reporting, Income tax, Value added, Government treasurer
EVALUASI SISTEM PENGENDALIAN INTERN (INTERNAL CONTROL) TERHADAP KINERJA DINAS PEKERJAAN UMUM PROVINSI SULAWESI UTARA Turangan, Julia Christina; Saerang, David Paul Elia; Pusung, Rudy J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.18432.2017

Abstract

Implementation of internal control system is needed so that activities can be implemented effectively and efficiently, and generate a reliable reports. As one of the public sector organization, Dinas Pekerjaan Umum Provinsi Sulawesi Utara also requires internal control for the effectiveness and efficiency of their activities and produce a reliable reporting to reduce abuse of authority from irresponsible parties. The purpose of this research is to evaluate the system of internal control on performance of Dinas Pekerjaan Umum Provinsi Sulawesi Utara. The method that used in this research is qualitative research methods with data analisys technique is data reduction, presentation of data, and conclusions. The results of this study are internal controls applied by Dinas Pekerjaan Umum Provinsi Sulawesi Utara has been effective and adequate. Realization of expenditure Dinas Pekerjaan Umum Provinsi Sulawesi Utara from 2013 to 2015 has been effective.Keywords : Evaluation, Internal control, Performance
ANALISIS KONTRIBUSI DAN PELAPORAN PAJAK HOTEL DAN PAJAK AIR TANAH TERHADAP PENDAPATAN ASLI DAERAH KOTA MANADO Ruung, Novianti Valentin; Ilat, Ventje; Wokas, Heince R. N.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.18636.2017

Abstract

The Indonesian government imposed a policy of regional autonomy with the aim to facilitate local governments regulate local affairs indenpently.  Manado city is one of the areas that implement decentralization policy and requires a lot of funds to finance regional development. The biggest potential possessed Manado city in the financingof regional expenditures derived from local taxes and are expected to ptovide the largest contribution in PAD. This study aims to determain the amount of contribions hotel tax and groundwater tax and to analyze hotel tax and groundwater tax  the city of Manado. Methods of data analysis in this research is descriptive analysis. Based on the analysis the average  contrition colletion hotel and  groundwater tax city parking tax is lack and for hotel tax and groundwater tax reporting mechanism are alredy well underway.Keywords : contribution, reporting, hotel tax, groundwater tax
ANALISIS PENERAPAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 TERHADAP PERTUMBUHAN JUMLAH WAJIB PAJAK DAN PENERIMAAN PPH PASAL 4 AYAT (2) Dunggio, Jelly Anggraeni; Elim, Inggriani; Mawikere, Lidia
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

The Government through the Directorate General of Taxation has stipulated Government Regulation (PP) Number 46 Year 2013 concerning Tax on MSMEs. In helping small and medium economic activities, the government provides tax services for the UMKM Taxpayers with a 1% tax rate charged on the gross sales cycle of up to Rp 4.8 billion per year. This study aims to explain the growth of the number of taxpayers, before and after the application of PP. No. 46 Year 2013, also aims to explain the acceptance of Income Tax Article 4 Paragraph (2) in the working area of KPP. Pratama Luwuk. This research uses descriptive qualitative analysis method. The results of this study indicate that after the application of PP. No. 46 Year 2013 has decreased the growth of taxpayers by -2.43%, while the average income tax Article 4 Paragraph (2) from PPh UMKM for forty-two months since the implementation of PP. No. 46 Year 2013 is 2.58% with Very Less criteria. In the future, the government especially KPP Pratama Luwuk must be more active and keen in exploring the potential of tax revenue and maintain performance in managing tax revenue, and to evaluate the implementation of PP.No. 46/2013 as the next policy review.Keywords: Government regulation No.46 of 2013, income tax, receipt.

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