cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota manado,
Sulawesi utara
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
 8   9   10   11   12 
Search results for , issue "Vol 12, No 2 (2017)" : 117 Documents clear
ANALISIS PAJAK PENGHASILAN PASAL 23 ATAS JASA FREIGHT FOWARDING PADA PT. ENERGY LOGISTICS CABANG MANADO Akerina, Enrico; Tinangon, Jantje J.; Mawikere, Lidia M.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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

Abstract

This study discusses the Income Tax Article 23 withholding treatment of a series of transactions conducted by the Freight forwarding . the authors conducted an analysis of the suitability of the practice of withholding tax by Act No. 36 of 2008. Results of this analysis will eventually be recommended to the PT . Energy Logistics so as not to make a mistake in the determination of article 23, particularly in Freight forwarding service activities, since not all of these activities subject to Income Tax Article 23. At the PER178/PJ/2006, stated that the services of Freight forwarding is the object of withholding income tax article 23, while according to the latest regulations PER70/PJ/2007, Freight forwarding services not subject to withholding income tax article 23, but there are some services that a positive list of Income Tax Article 23 refers to the object on which PER-70/PJ/2007 such as storage services, brokerage services, packing services, pest control services are mostly done by Freight forwarding. This gives rise to multiple interpretations for implementers and users Freight forwarding services over a series of Freight forwarding services because of the uncertainty between the two rules.Keywords : Object list Positive article 23 of Income Tax, Freight Forwarding
ANALISIS KEPATUHAN WAJIB PAJAK ORANG PRIBADI SEBELUM DAN SESUDAH PELAKSANAAN TAX AMNESTY DI KPP PRATAMA MANADO Pangkey, Milka Magrita; Sondakh, Jullie J.; Tirayoh, Victorina Z.
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.12.2.17948.2017

Abstract

Tax amnesty is a government policy in the form of abolition of taxes that should be payable, not subject to tax administration sanctions and criminal sanctions in the field of taxation. Tax amnesty aims to encourage the level of public awareness and taxpayer compliance, then can increase state revenue in the field of taxation. The purpose of this research is to know the change of WPOP number after tax amnesty, and to know the level of compliance of WPOP in SPT realization and amount of SKP issued before and after tax amnesty. The object of research is KPP Pratama Manado. The analytical method used is descriptive to describe how WPOP compliance level. The results of this study indicate that the number of registered WPOP increases during the tax amnesty period. Against WPOP compliance after the amnesty tax shows, the realization of the Annual Tax Return is decreasing compared to the previous year, but the amount of SKP issued is reduced. Tax amnesty contributes 12.6% of tax revenues in 2016 in Paratama Manado's KPP.Keywords: tax amnesty, WPOP amount, WPOP compliance, tax revenue
PENGARUH SANKSI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI MANADO Siamena, Elfin; Sabijono, Harijanto; Warongan, Jessy D.L
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.12.2.18367.2017

Abstract

The number of taxpayers from year to year increases. But the increase in the number of taxpayers is not offset by taxpayer compliance in paying taxes. The compliance issue becomes an obstacle in maximizing tax revenues. This study aims to analyze the effect of tax sanctions and taxpayer awareness on the compliance of individual taxpayers. The population of this study is determined based on purposive sampling method, the data collected by division of questionnaires in KPP Pratama Manado. The method of research analysis used is multiple linear regression. based on the result of t test, it can be concluded that the tax sanction has positive and significant effect on the taxpayer compliance of the individual, with the value of significance smaller than the significant value (0.001 < 0.05), the consciousness of the taxpayer positively and significantly influence the compliance personal taxpayer, this is indicated by a value of significance smaller than the significant value (0.003 < 0.05).Keywords :Tax sanctions, Taxpayer awareness, Personal taxpayer compliance
EVALUASI KINERJA KEUANGAN PEMERINTAH DALAM “PROGRAM DUKUNGAN MANAJEMEN DAN TUGAS TEKNIS LAINNYA KEMENTERIAN AGAMA” DENGAN MENGGUNAKAN METODE VALUE FOR MONEY PADA KANTOR KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA Nainu, Rismawaty; Sondakh, Jullie J.; Budiarso, Novi S.
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.12.2.18619.2017

Abstract

Value for money in the context of regional autonomy is a bridge to deliver local governments to achieve good governance. To support the implementation of public funds management (public money), which based on the concept of value for money, it is necessary to have good regional financial management system and local budget. The purpose of this study is to know how the government's performance in management support programs and other technical task implementers if using the method of value for money. The method used in this research is qualitative descriptive method that quantitative. The results showed that the calculation of economic ratios showed less than 90% which means quite economical in the standard value for money. Thus the Office of the Ministry of Religious Affairs of North Sulawesi Province is economical in the expenditure of its spending budget. The efficiency ratio shows less than 100% result which means quite efficient in standard value for money. Thus the Office of the Ministry of Religious Affairs of North Sulawesi Province quite efficient in the expenditure of spending budget. The effectiveness ratio shows the result is above 100% (> 100%) so it shows the Ministry of Religious Affairs Office of North Sulawesi Province is very effective in expenditure budget utilization. Keywords: Financial Performance,  Value for Money Method
PENGARUH MOTIVASI, TINGKAT PENDIDIKAN, DAN SOSIALISASI DALAM MENDORONG KEMAUAN WAJIB PAJAK MENGIKUTI PENGAMPUNAN PAJAK (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Manado) Assa, Kartini Merdekawati; Morasa, Jenny; 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.12.2.17839.2017

Abstract

Tax Amnesty is an Indonesian government’s program that aims to accelerate Indonesian economy through wealth transfer and tax ransom payment from the taxpayers. The tax amnesty is tax abolition that should be owed, not subjected to administrative sanctions and tax penalties by reveal the wealth and pay the ransom. The objective of this study is to determine the influence of motivation, education level and socialization on the willingness to participate in tax amnesty in Manado Tax Office. This study used multiple linear regression method with SPSS version 20.0. The population is taken from the taxpayer that participated tax amnesty program in Manado Tax Office and the sample used in this study amounted to 100 taxpayers. The result showed that motivation, education level and socialization have an influence on the willingness to participate in tax amnesty.Keywords: motivation, education level, socialization, tax amnesty
ANALISIS PENGARUH KOMPETENSI PEGAWAI PAJAK, KINERJA PEGAWAI PAJAK, DAN KUALITAS LAYANAN PEMBAYARAN PAJAK KENDARAAN BERMOTOR TERHADAP KEPUASAN WAJIB PAJAK DI KANTOR SAMSAT KABUPATEN MINAHASA TENGGARA Potalangi, Vinda Vebianti; Alexander, Stanly W.; Rondonuwu, Sintje
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.12.2.18175.2017

Abstract

   Taxpayer satisfaction is the feeling of pleasure that the taxpayer obtains after performing his obligations in paying taxes, then comparing expectations with the performance provided by the tax officials. Taxpayer satisfiction may be affected by the competence of tax employees, the performance of tax employees, and the quality of tax payment services in this case, namely motor vehicle tax. The purpose of this study is to determine the effect of the competency of the tax employee, the performance of the tax employee, and the quality of the motor vehicle tax payment service to the taxpayer satisfaction registered in the SAMSAT office of the Southeast Minahasa Regency.This type of research is quantitative research. The population in this study are all taxpayers who pay their motor vehiclle tax at the SAMSAT office of Southeast Minahasa Regency. The sample in this study amounted to 100 respondents. This study used multiple linier regression that the competence of  employee tax (X1), employee performance tax (X2), and quality of motor vehicle tax payment service (X3) has an influence on taxpayer satisfactio.Keywords: Competence of Employee of Tax, Performance of Tax Officer, Quality of Tax Service of Motor Vehicle Tax and Taxpayer Satisfaction.
PENGARUH INTEGRITAS DAN KREATIVITAS KONSULTAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Katuuk, Djuliana; Manossoh, Hendrik; Walandouw, Stanley Kho
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.12.2.17383.2017

Abstract

Taxes have a major influence on state revenues. With the tax system in Indonesia is considered to have a high complexity of the number of regulations that often change from time to time make taxpayers need other parties to conduct self assessment system that is tax consultant. Tax consultants as professionals who offer services in the field of taxation should have the creativity in this case solves the problem of taxation of clients but cannot be separated from it must be integrity according to ethical principles.The purpose of this study is to determine the influence of the integrity and creativity of tax consultants simultaneously and partially to taxpayer compliance. Respondents in this study are taxpayers users of tax consultant services in Manado. Analytical technique in this study using multiple regression analysis using quantitative data with survey approach using questionnaires research instrument with the sample used as much as 48 respondents. Based on the statistical test, the results of this study indicate that the tax consultant's integrity and creativity of tax consultants simultaneously and partially have an influence on taxpayer compliance. So it can be concluded Tax Consultant has influence in improving taxpayer compliance.Keywords : Integrity, Creativity, Tax Consultant, Taxpayer Compliance

Page 12 of 12 | Total Record : 117

 8   9   10   11   12 

Filter by Year

2017 2017


Reset
Filter By Issues
All Issue Vol 19 No 01 (2024): Going Concern : Jurnal Riset Akuntansi Vol 19 No 4 (2024): Going Concern : Jurnal Riset Akuntansi Vol 19 No 3 (2024): Going Concern : Jurnal Riset Akuntansi Vol 19 No 2 (2024): Going Concern : Jurnal Riset Akuntansi Vol 18 No 4 (2023) Vol 18 No 3 (2023): Going Concern : Jurnal Riset Akuntansi Vol 18 No 2 (2023): Going Concern : Jurnal Riset Akuntansi Vol. 18 No. 1 (2023): Going Concern : Jurnal Riset Akuntansi Vol. 17 No. 3 (2022) Vol 16, No 4 (2021) Vol 16, No 3 (2021) Vol 16, No 2 (2021) Vol 16, No 1 (2021) Vol 15, No 4 (2020) Vol 15, No 3 (2020) Vol 15, No 2 (2020) Vol 15, No 1 (2020) Vol 14, No 1 (2019): Going Concern Vol.14 No.1 April 2019 Vol 14, No 4 (2019) Vol 14, No 3 (2019) Vol 14, No 2 (2019) Vol 14, No 1 (2019) Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018 Vol 13, No 03 (2018): Going Concern Vol.13 No.3 September 2018 Vol 13, No 01 (2018): Going Concern Vol.13 No.1 Maret 2018 Vol 13, No 04 (2018) Vol 13, No 03 (2018) Vol 13, No 02 (2018) Vol 13, No 02 (2018) Vol 13, No 01 (2018) Vol 12, No 01 (2017) Vol 12, No 01 (2017): Jurnal Riset Akuntansi Going Concern Vol 12, No 2 (2017) Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern Vol 11, No 3 (2016): Going Concern Vol. 11 No. 3 September 2016 Vol 11, No 2 (2016): Going Concern Vol. 11 No. 2 Juni 2016 Vol 11, No 1 (2016): Going Concern Vol. 11 No. 1 Maret 2016 Vol 11, No 3 (2016) Vol 11, No 2 (2016) Vol 11, No 1 (2016) Vol 10, No 3 (2015): Going Concern Vol. 10 No. 3 September 2015 Vol 10, No 2 (2015): Going Concern Vol. 10 No.2 Juni 2015 Vol 10, No 1 (2015): Going Concern Vol. 10 No. 1 Maret 2015 Vol 10, No 4 (2015) Vol 10, No 3 (2015) Vol 10, No 2 (2015) Vol 10, No 1 (2015) Vol 9, No 4 (2014): Going Concern Vol. 9 No. 4 Desember 2014 Vol 9, No 2 (2014): Going Concern Vol.9 No.2 2014 Vol 9, No 1 (2014): Going Concern Vol. 9 No. 1 Maret 2014 Vol 9, No 3 (2014): Going Concern September 2014 Vol 9, No 4 (2014) Vol 9, No 3 (2014) Vol 9, No 2 (2014) Vol 9, No 1 (2014) Vol 8, No 4 (2013): Going Concern Vol. 8 No. 4 Desember 2013 Vol 8, No 4 (2013) Vol 8, No 3 (2013) Vol 8, No 3 (2013): Jurnal Riset Akuntansi Going Concern More Issue