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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 4 Documents
 1 
Search results for , issue "Vol 19 No 01 (2024): Going Concern : Jurnal Riset Akuntansi" : 4 Documents clear
Analisis Pemungutan Retribusi Tempat Penginapan Oleh Dinas Pariwisata Kabupaten Poso RUMANDJO, YELSTI WELNIATI; Elim, Inggriani; Wangkar, Anneke
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 19 No 01 (2024): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v19i01.54614

Abstract

Lodging levies are levies imposed on the use or usage and services of lodging provided, owned and managed by the Regional Government. This research aims to determine the collection of lodging levies by the Poso Regency Tourism Office in increasing Poso Regency’s Original Regional Income. The analytical method used in this thesis research is a descriptive analysis method which aims to describe, compare, provide an overview of agencies and explain data so as to produce a conclusion in accordance with the data collected and the type of research used is descriptive qualitative. The research results show that the collection of accommodation levies by the Poso Regency Tourism Office based on Regional Regulation Number 3 of 2021 Article 41 Paragraph 1, 2, 3, and 4 is in accordance with existing regional regulations. The decrease in the realization of lodging levy receipts has nothing to do with the procedures for collecting it, the decrease is cause by several external factors.  
Analisis Pajak Penghasilan Badan Dalam Rangka Menghindar Sanksi Pajak dan Akuntansi Perpajakannya Pada CV PO Karya Baru Pangerapan, Gianluigi; Elim, Inggriani; Suwetja, I Gede
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 19 No 01 (2024): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v19i01.54620

Abstract

Tax Revenue is the biggest source of state revenue. For that the recording and calculation of taxable income must be done correctly, and report must be done on time. The purpose of this study is to determine whether the company has calculated, recorded corporated tax correctly, and also the tax calculation has avoided tax penalties. This research was conducted at CV PO Karya Baru. Data analysis method used is descriptive qualitative method. The result of the study found that the company had not recorded Article 25 Income Tax correctly and the company had paid attention to the fiscal correction in calculating the Article 25 Income owed but had not calculated the correctly and if an inspection is conducted the company could be penaltized because it has passed the due date. In conclusion the company must be careful in keeping journal for the recording of Article 25 Income Tax and pay attention to the overall fiscal correction in the context of determining the Article 25 Income Owed and the company must settle tax penalties if an inspection is carried out.
Analisis Penerimaan Pajak Kendaraan Bermotor di Badan Pendapatan Daerah Provinsi Sulawesi Utara Brinca, Febriane; Elim, Inggriani; Suwetja, I Gede
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 19 No 01 (2024): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v19i01.56553

Abstract

Taxes in Indonesia are divided into two, namely central taxes and regional taxes, one of which is regional tax revenue, namely Motor Vehicle Tax (PKB). Every year the recording of Motor Vehicle Tax (PKB) receipts does not always increase, due to the possibility of a lack of optimization efforts in tax vehicle receipts. This research aims to determine efforts to optimize motor tax vehicle revenue at the Regional Revenue Agency of North Sulawesi Province. The type of research used is descriptive qualitative. The results of the research show that every year in 2021-2023 the PKB revenue target always increases, but in reality Motor Vehicle Tax (PKB) revenue over the last 3 (three) years has not always reached the target and efforts to optimize Motor Vehicle Tax (PKB) revenue in North Sulawesi Province in 2021-2023 are carried out by The Regional Revenue Agency of North Sulawesi Province is carrying out intensification efforts, such as developing the Motor Vehicle Tax (PKB) payment system, improving human resources, carrying out door to door searches and making the payment system easier by collaborating with the post office and banks of North Sulawesi. Apart from that, extensification efforts were also carried out, such as collaborating with traffic police and dealers.
Analisis Penyajian dan Pengungkapan Laporan Keuangan Pada Badan Usaha Milik Desa di Desa Pasir Putih Kecamatan Pamona Selatan Kabupaten Poso Sondakh, Fivany Gebby Hary; Afandi, Dhullo; Tangkuman, Steven J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 19 No 01 (2024): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v19i01.56554

Abstract

BUMDes are required to prepare financial statements that are accountable, transparent, and comprehensible, as these statements will be answerable to diverse stakeholders, including the government. SAK ETAP is designed and implemented for the majority of small and medium-sized enterprises in Indonesia. It is suitable for BUMDes because they utilize government and community funds as their business capital, necessitating accountability reports that adhere to relevant accounting standards to satisfy various stakeholders. The study aims to examine how BUMDes Pasir Putih presents and discloses its financial statements according to SAK ETAP. The research methodology employed is descriptive qualitative. Findings indicate that BUMDes Pasir Putih's financial statements, which include only balance sheets and income statements, do not fully adhere to SAK ETAP requirements. There are shortcomings in the proper implementation of SAK ETAP guidelines in the financial statement presentation at BUMDes Pasir Putih

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