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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 777 Documents
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PENGARUH PENGETAHUAN PERPAJAKAN DAN KUALITAS PELAYANAN PAJAK TERHADAP MOTIVASI DALAM MEMBAYAR PAJAK PENGHASILAN (STUDI PADA WPOP DI KEC. WANEA KOTA MANADO) Cimberly, Polii; Manossoh, Hendrik; Wokas, Heince R. N.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

This research aims to examine the effect of tax knowledge and the quality of tax service on motivation in paying income tax. The sample in this research are all individual taxpayers who reside in the district wanea of manado city. The data in this research is using primary data. It was collected by distributing questionnaires directly to individual taxpayers in the district wanea of manado city. The data taken was processed using the multiple linear regression analysis with the help of  SPSS 23. The result indicate that: tax knowledge has positive effect towards motivation in paying income tax. The quality of tax service has positive effect towards motivation in paying income tax. Tax knowledge and the quality of tax service simultaneously have positive effect towards motivation in paying income tax.Keywords: Tax Knowledge, The Quality of Tax Service, Motivation In Paying Income Tax.
ANALISIS PERHITUNGAN DAN PENCATATAN AKUNTANSI PAJAK PENGHASILAN ATAS BUNGA DEPOSITO DAN TABUNGAN NASABAH PADA PT. BANK SYARIAH MANDIRI CABANG MANADO Tingginehe, Nurgita; Sondakh, Jullie J.; Pontoh, Winston
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

The contribution to the state and the source of our income comes from taxes. One of the final income tax objects is the interest rate on deposits and customer saving. This study aims to find out how to calculation and record of accounting deposit interest rate and savings customers at PT. Bank Syariah Mandiri Branch Manado. The analytical method used is descriptive analysis of  research data obtained from interviews and literature studies. The results of the study show the count of income tax on interest deposits customers from PT. Bank Syariah Mandiri Branch Manado has been accordance with goverment regulations No.131 of 2000 and KMK-51/KMK.04/2001. And accounting records has been accordance with accounting PSAK 101 Syariah. PT. Bank Syariah Mandiri Branch Manado must improve service quality  for improvement costumers.Keywords:Calculation, Recording, Deposit Interest, Customer Savings
IMPLEMENTASI TOTAL QUALITY MANAGEMENT TERHADAP KUALITAS PRODUK PADA PT. TRI MUSTIKA COCOMINAESA AMURANG Kading, Meylani Selvi; Pangemanan, Sifrid S.; Gerungai, Natalia Y. T.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.20906.2018

Abstract

The influence of globalization in the industrial world today has caused competition between companies to become increasingly strict and competitive. The company's success is seen from the quality of products produced by the company. Total Quality Management is an ongoing process to achieve a better level of quality in meeting customer needs. The purpose of this research is to find out how the implementation of Total Quality Management at PT. Tri Mustika Cocominaesa Amurang. The method used is descriptive analysis. PT. Tri Mustika Cocominaesa applies ethics, integrity, trust, training, teamwork, leadership, appreciation, and communication to be successful in implementing Total Quality Management.Keywords: Total Quality Management {TQM}, Product Quality.
ANALISIS PERHITUNGAN DAN PEMOTONGAN PPh PASAL 21 KARYAWAN TETAP PADA PT. TELAGA BAKTI PERSADA TERNATE Masrinah, Linath; Tinangon, Jantje J.; Gerungai, Natalia Y. T.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.21148.2018

Abstract

Taxes are an important component for the government in carrying out state activities in Indonesia, since the financing of routine expenditures as well as government development is largely derived from the tax sector. as it is known that tax revenue plays a vital role since the revenue from the oil and gas sector has decreased. The government in this case the Directorate General of Tax (DJP) always wanted to perform the task in terms of collecting tax revenue so that the nation's survival is maintained. Therefore, the Directorate General of Tax (DJP) is trying to get the tax collection in Indonesia on target by always trying to improve the service by updating the rules of tax collection that meet the requirements of justice, juridical, economic, financial and simple. This study aims to analyze the calculation and withholding of Article 21 Income Tax on the salary of PT. Telaga Bakti Persada Ternate whether it is in compliance with the provisions of the Taxation Law. No. 36 of 2008 Income Tax Income. This research uses Descriptive Research Method. The results of the research can be concluded that the calculation and withholding of income tax article 21 Income Tax on permanent employees of PT. Telaga Bakti Persada Ternate has done calculations and deductions in accordance with the provisions of the current law.Keywords: calculation and deduction of income tax PPh article 21, income tax, receipt income tax PPh article 21, accounting, income tax article 21, Tax Regulation.
ANALISIS PENERAPAN TARIF PROGRESIF PAJAK KENDARAAN BERMOTOR PADA UNIT PELAKSANA TEKNIS DAERAH (UPTD) KOTA MANADO Thomas, Mario Y.; Saerang, David P. E.; Warongan, Jessy D.L
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.21061.2018

Abstract

Vehicle Tax is the major contributor to the Original Local Government Revenue, with a progressive tax rate. Vehicle is a crucial asset because the price per unit is relatively high. The tax function fulfillment in this policy is very influential to the wealth of people as a vehicle user, whether it is for entrepreneur or non-entrepreneur. Every province is unique by economy, social, cultural and other factors that are obviously differentiating the tax policy implementation. This research analyzes the implementation of vehicle progressive tax rate policy in Manado City Local Technical Operating Unit and explains the obstacles faced along with the efforts to overcome. This research is done by the qualitative approach with descriptive analysis. Research result describes the policy implementation specifically by some aspects related to vehicle tax, explains the obstacles faced along with the efforts to overcome.Keywords : progressive tax rate, vehicle tax
ANALISIS STRATEGI PENINGKATAN PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN SERTA EFEKTIVITAS PENERIMAANNYA DI KABUPATEN KEPULAUAN SIAU TAGULANDANG BIARO Mamuko, Eflin R.; Sondakh, Jullie J.; Tirayoh, Victorina Z.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.21182.2018

Abstract

District of Siau Tagulandang Biaro had just started ti implement this rural and urban property taxes policy since January 2015. The number of unrecorded tax objects and taxpayer unclearness becomes a challenge for the district SITARO in increasing land tax and rural and urban buildingsd (PBB-P2). The purpose of this study is to know the strategy undertaken by the district of SITARO in overcoming the obstacles of the manny objects of taxes that have not been recorded and the unclearness of taxpayers and know level of effectiveness acceptance land tax and rural and urban buildingsd (PBB-P2). This type of research is descritive. The results of the research show the strategies undertaen by the SITARO  district government is to re-register, update the data and deletion of data. The effectiveness level in 2015 is quite effective with the persenrage of 88% and in 2016 is effective with the percentage of 98%.Keywords: Land tax and Rural and Buildings, strategy, effectiveness
ANALISIS EFEKTIVITAS PENGGUNAAN ANGGARAN SEBAGAI ALAT PENGENDALIAN BELANJA LANGSUNG PADA BIRO HUKUM PROVINSI SULAWESI UTARA Bumulo, Rahmawaty M.; Lambey, Linda; Mawikere, Lidia M.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.21159.2018

Abstract

Budget has an important role any organization both government and private organizations. Budget is a guideline for the actions that will be implemented by the government. It includes the transfers of expenditure and financing plans that measured in Rupiah. Those are arranged systematically in accordance to a certain classification over one period. Budget preparation should be planned in advance so that the programs and activities targeted by the organization can be achieved. This study was conducted with the aim to find out how the budget is made, how the effectiveness of budget use is as a means of controlling direct expenditure, what factors influence the budget absorption mismatch in the North Sulawesi Provincial Legal Bureau in 2015-2017.The analytical method used is descriptive analysis. The results of the research for budget preparation are in accordance with the applicable regulations, that the effectiveness level from the year 2015 to 2017 as a whole is in the effective category. By the year of 2015 the effectiveness of the direct expenditure budget utilization is at 96.33% (effective), which has the lowest budget absorption compared to the year 2016-2017. By the year of 2016 the effectiveness of the direct budget utilization is at 99.76% (effective), and by the year2017 the level of effectiveness is 99.70% (effective). Budget absorption mismatches occur because of budget savings the residual value of spending, the difference in market prices from the prices already budgeted by the Sulawesi Provincial Legal Bureau.Keywords: Budgets, Effectiveness, Direct Expenditure
ANALISIS PENERAPAN E-FILING PADA WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA BITUNG Meisiang, Yuyun; Sondakh, Jullie J.; Warongan, Jessy D.L
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.21103.2018

Abstract

To increase state tax revenue, the Directorate General of Taxes conducts administrative reforms in the field of taxation by implementing e-Filing, a means of reporting on Annual Individual Income Tax Returns online. The application of e-Filing is expected to facilitate Taxpayers to carry out tax obligations so as to increase state revenues. This study aims to analyze the application of e-Filing to Individual Taxpayers at Bitung Primary Tax Office. The sampling method in this study is a descriptive qualitative approach using primary and secondary data through observation of interviews with tax officers and individual taxpayers registered at the Bitung Primary Tax Office. The results of this study indicate that the implementation of e-Filing has not been effective enough, the number of Individual Taxpayers who used e-Filing in 2016 was 32,374 taxpayers, and there was a decline in 2017 of 29,477 taxpayers. The application of e-Filing will be maximum if the KPP Pratama Bitung increases socialization.Keywords : E-Filing, implementation of e-filing, personal taxpayer
ANALISIS PROSEDUR PELAKSANAAN PENGELOLAAN DANA DESA PADA DESA PASSI 2 KECAMATAN PASSI BARAT Bawon, Rizky Wahyudi; Karamoy, Herman; Warongan, Jessy D.L
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.20990.2018

Abstract

Village Fund Management requires accountability of an apparatus in its management and it is necessary to apply good governance principles that is accountability. In village fund management, the village government planning phase prepares the village government's annual financial plan as set forth in the Village Revenue and Expenditure Budget (APBDesa). It is also very important to be understood precisely and correctly is the duties and responsibilities of each village fund manager. The purpose of this study is to find out how the procedure of the implementation of village fund management in Passi 2 Village of West Passi District. The method used is descriptive method. The results showed that the management and accountability of Village Funds in Passi 2 Village West Passi District Bolaang Mongondow Province North Sulawesi Province has been in accordance and have followed the procedures based on Law no. 113 Year 2014 on the management of Village Funds where the intended target is the Village and in implementing its program discussed with the Village Government and Village People's Consultative Board (BPD).Keywords: Management, Accountability, Village Fund
ANALISIS KONTRIBUSI DAN EFEKTIVITAS PAJAK DAERAH SEBAGAI SUMBER PENDAPATAN ASLI DAERAH (PAD) DI KOTA BITUNG Wenur, Cindy Y.; Elim, Inggriani; Tangkuman, Steven J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.21285.2018

Abstract

Locally-generated revenue (PAD) is all income obtained locally and collected based on prevailing laws and regulations. PAD sourced by  local taxes, local retribution, management result of separated regional wealth, and other legitimate PAD. Local taxes is a tax which collected and managed by the government and used to finance regional development. Local taxes is a potential component to increase PAD. This study aims to know how much the contribution of local taxes as a source of PAD and to know the effectiveness of local taxes in Bitung City. This study was conducted on Badan Pengelola Pajak dan Retribusi Daerah. The results show that the contribution of local taxes as a source of PAD in Bitung City during the period 2013-2017 is in good category with an average contribution 40,98% per year. The biggest contribution from street lighting tax and the lowest contribution from swallow nest tax. As for the effectiveness of local taxes during the period 2013-2017 is in very effective category with a percentage more than 100% each year.Keywords: contribution, effectiveness, local taxes, locally-generated revenue

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