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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 778 Documents
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PENGARUH PEMERIKSAAN PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO Assa, Jeremiah Reinhart; Kalangi, Lintje; Pontoh, Winston
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.13.04.21412.2018

Abstract

One of the largest state revenues comes from the tax sector. Tax receipts are a major source of financing and national development to improve people's welfare. One of the tax revenues is derived from Income Tax (PPh). Sanctions and tax audit is one of the factors that influence taxpayer compliance. This study aims to determine the effect of sanctions and tax audits on taxpayer compliance in paying taxes. This research uses quantitative research method. The results showed that tax audit and sanctions have a significant effect on taxpayer compliance in paying taxes. This is a reference so that supervision in the form of inspection can be maximized so as to improve taxpayer compliance in paying taxes.Keywords: tax audit, tax sanctions, tax compliance
ANALISIS PENERAPAN SISTEM PENGENDALIAN INTERNAL PEMBERIAN KREDIT USAHA KECIL MENENGAH PADA PT. BANK TABUNGAN NEGARA CABANG TERNATE Primagama, Mulyati; Nangoi, Grace B.; Runtu, Treesje
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

In granting loans bank has a risk of bad credit. Internal control is the methods used to coordinate a company to achieve the corporate goals which include organizational structure division of authority, established procedures, and healthy practices. this is done to minimize the risk of bad credit. Banks must be able to detect bad loans first so as not to cause bank losses. The direction of this research is to find out the application of internal control based on credit at PT. Bank Tabungan Negara Ternate. The research method used in this research is a qualitative method. The results of research related to the internal receivable control system has been carried out well in accordance with the elements of internal control of COSO including the control environment, risk assessment, control activities, information and communication, monitoring.Keywords: Internal Control,  Granting Credit
EVALUASI PENERAPAN PENATAUSAHAAN BARANG MILIK DAERAH PADA BPK-BMD KABUPATEN MINAHASA UTARA Manurung, Lucky Jansen; Sondakh, Jullie J.; Budiarso, Novi S.
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

Regional-Owned Assets Administration (BMD) by Badan Pengelola Keuangan dan Barang Milik Daerah (BPK-BMD) Kabupaten Minahasa Utara conducted by following Permendagri No. 19 Tahun 2016 about Technical guideline of Regional-Owned Assets in thus recording, inventory, and reporting processes of Regional-Owned Assets in this government region is showed well, is resulting regional balance sheet basic for BPK-BMD Kabupaten Minahasa Utara. This research’s objective is to figure out whether the implementation of Regional-Owned Assets Administration in BPK-BMD Kabupaten Minahasa Utara has been followed Permendagri Nomor 19 Tahun 2016 and its’ research type is descriptive analysis. This research outcome has concluded that Regional-Owned Assets in Kabupaten Minahasa Utara Government has been conducted by following Permendagri Nomor 19 Tahun 2016. BPK-BMD Kabupaten Minahasa Utara in implementing Regional-Owned Assets Administration, is based on the existed Permendagri Nomor 19 Tahun 2016 and Regional-Owned Users and Authorized Parties keep maintain this procedurs in Kabupaten Minahasa Utara.Keywords : Regional Owned Assets Management, Controlling and Monitoring.
ANALISIS POTENSI PAJAK DAERAH DAN RETRIBUSI DAERAH SEBAGAI SUMBER PENDAPATAN ASLI DAERAH KABUPATEN HALMAHERA UTARA Hehega, Meilin; Karamoy, Herman; 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.13.04.21597.2018

Abstract

This study aims to analyze the types of local taxes and user charges on the growth and contribution to total taxes and levies. Identify into prime, potential, growing and underdeveloped classifications. The data used are primary and secondary data in North Halmahera Regency with research period of 2012 – 2016. Analyzer used is growth analysis, contribution analysis and overlay analysis. The results of this study indicate that the growth and contribution of types of taxes and levies fluctuated during the 5-year budget. Based on the analysis of restaurant tax overlay and levy building permit is a type of local tax that has the potential to be developed in order to increase local revenue.Keywords: growth, contribution, potential of local taxes and levies
ANALISIS FAKTOR – FAKTOR YANG MENDORONG TINDAKAN TAX EVASION PADA WAJIB PAJAK UMKM DI KECAMATAN MADIDIR KOTA BITUNG Palowa, Arif A.; Nangoi, Grace B.; Gerungai, Natalia Y. T.
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 needs of local governments to the central government in the framework of financing and the level of community compliance to pay taxes in accordance with what is owed is the focus that needs to be discussed. For this reason, this study aims to analyze the factors that encourage tax evasion according to individual taxpayers in Madidir District, Bitung City. This type of research is qualitative descriptive, and the data used is primary data. Data obtained through direct interviews with seven informants in the city of Bitung based on the results of research on the analysis of factors - factors that encourage tax evasion in the form of reducing, removing, and illegal manipulation of tax burden according to taxpayers in Madidir Subdistrict, Bitung City can be concluded that the driving factor society takes action tax evasion is a fare factor that makes the tax burden to be high, economic factors, taxes system factor that too complicated, compliance factors that aim to enrich themselves, the government firmness factor, and distrust of the government bureaucracy.Keywords: tax, factors, tax evasion.
PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM PENENTUAN HARGA POKOK TARIF PENYEWAAN JASA KENDARAAN PADA PT. SERASI AUTORAYA Kindangen, Fricilia; Morasa, Jenny; 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.13.04.21551.2018

Abstract

Activity Based Costing (ABC) is a simple calculation system to determine the cost of a product / service on the basis that it is the activity that causes the cost to arise, not from the product and the product that consumes the activity, the indirect costs can be determined through the activity it passes and the costs for each activity are then charged the product on the basis of consumption of each product in the activity. The purpose of this study was to determine the application of the cost of vehicle rental using Activity Based Costing method at PT Serasi Autoraya. This study uses descriptive analysis method, which is done by interviews and documentation. The results showed a comparison between the methods used by PT Serasi Autoraya and the application of Activity Based Costing System. For the calculation of the cost of the rental vehicle using Activity Based Costing System, namely for the type of Avanza car Rp. 3,710,271 and for Innova cars Rp. 6,567,413. There is a lower price difference between the calculation of PT Serasi Auotaraya and the results of calculations using Activity Based Costing System, namely for the Avanza Rp. 1,864,750 and for the Innova type there is a difference in the price of Rp. 1,313,728.Keywords: cost of rental service vehicle, Activity Based Costing System
IDENTIFIKASI KENDALA DALAM PROSES PRODUKSI DAN DAMPAKNYA TERHADAP BIAYA PRODUKSI PADA UD. RISKY Sihadi, Intan Purwatianingsih; Pangemanan, Sifrid S.; Gamaliel, Hendrik
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.13.04.21552.2018

Abstract

Constraints are activities that prevent companies from carrying out production activities. Along with the increasingly competitive world economy today, industrial companies are required to be more sensitive in anticipating constraints that occur both internally and externally. These constraints must be considered by the company because it can hamper the production process which has an impact on production costs as well as sales volumes which ultimately cause losses to the company. One tool that can identify constraints of a company is the Constraint Theory. This study aims to find out what constraints occur in the production process and the impact of these constraints on production costs. The method used in this study is descriptive. The results of this study are internal constraints are engine damage and external constraints are delays in the delivery of raw materials. The impact of these constraints on production costs is the loss of raw material costs and an increase in factory overhead costs.Keywords: Constraints, Production Cost, Theory of Constraint
ANALISIS SISTEM PENGENDALIAN INTERNAL (SPI) TERHADAP SISTEM AKUNTANSI PEMBERIAN KREDIT MODAL KERJA PADA PT. BANK SULUTGO CABANG PEMBANTU SAM RATULANGI Sondakh, Margareth; Ilat, Ventje; Budiarso, Novi S.
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.13.04.21553.2018

Abstract

In carrying out a credit product, especially working capital credit at a particular bank, there is an accounting system used to process data so that it can obtain financial information needed by the parties concerned. Therefore, to minimize the occurrence of errors and fraud in an accounting system for working capital credit, a good and adequate internal control system is needed. The internal control system is a system that greatly influences the success of the company in carrying out its policies. Therefore, it is necessary to have a system of internal control, especially with respect to the accounting system in providing working capital loans to reduce fraud that will result in losses to the company. This study aims to analyze how the internal control system of the accounting system in providing working capital loans at PT. Bank SulutGo especially in the Sam Ratulangi support branch. The method used is descriptive qualitative. And the results show that PT. Bank SulutGo's Sam Ratulangi subsidiary branch has implemented internal control components well and adequately. And supported by policies and procedures for providing good working capital loans that are also applied by the company.Keywords: Accounting system, internal control system, and working capital credit
ANALISIS SISTEM PENERIMAAN PAJAK PARKIR PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA MANADO Pamasi, Mira Sakke; Saerang, David P. E.; Afandi, Dhullo
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.13.04.21641.2018

Abstract

Parking tax is a local tax imposed under the law number 28 of 2009 on local taxes and user charge. The purpose of this study analyze the adequacyn of the Parking Tax Reception System At the Office of Manado Regional Tax and Retribution Agency. The method used is descriptive analysis. Data were obtained through field studies. The results of this research is the System of Parking Tax Admission in Manado City has been adequate and in accordance with the applicable regulations, namely the Minister of Home Affairs Regulation number 59 at 2007 includes the related functions and documents used as well as the division of tasks and responsibilities. In accordance with the concept of internal control where the collector is divided into several parties that are related and the quality of employees have competence in the field. Therefore, there should be socialization and techincal guidance for employees, especially in the field of accounting for better implementation.Keywords: Parking Tax Reception
ANALISIS PERHITUNGAN DAN PELAPORAN PPH PASAL 21 PADA PT. SAMEROT TRI PUTRA Warangkiran, Ridelson Y.S.; Morasa, Jenny; 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.13.04.21645.2018

Abstract

Income tax Article 21 is tax on earnings in the form of wages, salaries, honorarium, benefits, and other payments by the name and in any form in connection with employment or Office, services, and activities performed by those Taxpayers persons in the country. On the basis that's then Government agencies or companies give salary to employees is obliged to apply the calculation and reporting of income tax Article 21 and received by employees correctly. This research was conducted on the company that is responsible for contracting i.e. PT. Samerot Tri Putra, the goal in this study was to analyze the calculation and reporting of income tax Article 21 carried out by PT. Samerot Tri Putra does were in accordance with Act No. 36 year 2008 about income tax. This research uses descriptive research methods with qualitative approaches. The results of this research show that the calculation and reporting of income tax Article 21 carried out by PT. Samerot Tri Putra has been in accordance with Act No. 36 year 2008 about income tax.Keywords: Analysis, Reporting, Income Tax Article 21

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