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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 778 Documents
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PENGARUH PENGETAHUAN WAJIB PAJAK BADAN TERHADAP PENERIMAAN PAJAK PENGHASILAN (PPh) BADAN PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO Nangka, Yubilly M.G.R; Sabijono, Harijanto; Tangkuman, Steven
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 1 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.1.25214.2014

Abstract

Tax is a source of domestic financing that is in need to run the national development. This study was conducted aimed to determine the effect of knowledge of the corporate taxpayers for income tax at Manado Small Taxpayer Office. The method of data analysis used in this study is that a simple linear regression to determine the effect of independent variables on the dependent variable. Based on the research results, it can be concluded that the taxpayer knowledge had no significant effect on corporate income tax revenues.
ANALISIS EFEKTIVITAS KINERJA PENDAPATAN (STUDI KASUS PADA DINAS PARIWISATA DAN KEBUDAYAAN KABUPATEN BOLAANG MONGONDOW TAHUN 2016-2018) Buntuan, Dhifa N.; Saerang, David P.E.; Gamaliel, Hendrik
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 4 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.4.26295.2019

Abstract

In Bolaang Mongondow Regency, locally –generated revenue is still considered low and has not a significant increase. One of the SKPD producing PAD is the Tourism and Culture Office. In 2018, Tourism and Culture Office has not yet reached the target. This study aims to: (1) analyze the causes of revenue realization that does not reach the target, and (2) analyze the effectiveness of revenue performance. The research method used is quantitative descriptive. The type of data used qualitative is an explanation of interviews and quantitative data in a budget realization reports and ticket inventory reports for 2016-2018. Data collection methods used interview and documentation. The results showed, the factors causing the realization of revenue that did not reach the target due to the excessively high income target charged to the Office, while managed revenue sources were very limited. The effectiveness of the performance shows, in 2016 and 2017 are very effective category which reached 113.29% and 102.93%. While in 2018, included ineffective category that is 69.92%. It is recommended that the Office further optimizes its financial management so that it focuses on adding new tourism objects so that whatever targets are set can be achieved and can increase the effectiveness of its revenue performance.
ANALISIS PENYUSUNAN ANGGARAN DAN REALISASI BELANJA DAERAH PADA BADAN PERENCANAAN PENELITIAN DAN PENGEMBANGAN DAERAH KOTA MANADO Mentang, Fanda; Sabijono, Harijanto; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.2.28006.2020

Abstract

Expenditure is one component that is of public concern in the Budget Realization Report. This study aims to: (1) find out the procedures for preparing the budget for the Manado City Regional Research and Development Planning Board (2) find out the consideration factors in preparing the budget for the Manado City Regional Research and Development Planning Board (3) Analyze the difference between the realization with a budget for the Manado City Regional Research and Development Planning Agency. The analytical method used in this thesis research is a descriptive method in which all data relating to the budget are collected to be analyzed and then drawn a conclusion. The results obtained show that the procedures for preparing the budget and the factors considered in preparing the budget are good, even in the implementation of the preparation are in accordance with the guidelines and the results of the analysis of variance (deviations) from the 2016-2018 fiscal year are still profitable because the realization is still lower than budgeted.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK BPHTB TERHADAP PENERIMAAN PAJAK DAERAH KOTA MANADO Pangemanan, Hendrik Ricart; Elim, Inggriani; Walandouw, Stanley Kho
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 3 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.3.25099.2013

Abstract

Local Taxes are one source of financing local development a very reliable to support the implementation of regional autonomy. One type of regional tax levied by the City Government is Customs on Acquisition of Land and Building (BPHTB). BPHTB tax is a tax on acquisition of land and / or buildings. This study aims to determine the effectiveness and contribution of BPHTB tax to the revenue of Manado City Local Tax. The research was conducted at the Department of Revenue the city of Manado. Method of analysis used is descriptive quantitative method, namely analyzing the data of the target and realization receipts of  BPHTB Tax in 2011 and 2012 by using the ratio of effectiveness and contribution ratio. The results showed that the rate of effectiveness BPHTB Tax in 2011 has not reached the target, because only reached 70.99% and in 2012 already reached the target with the percentage 116.95% which is included in the criteria is very effective. Within a period of 2 years since transitioned into Local Taxes in 2011, contributing of  BPHTB tax showed a fairly good criterion contribution for Local Tax revenues in 2011 and 2012. In 2011 the percentage its contribution amounting 30.25% and in 2012 increased to 30.72%.
EFEKTIVITAS PENYELESAIAN DAN PENERIMAAN ATAS HASIL PEMERIKSAAN PAJAK PENGHASILAN ORANG PRIBADI (STUDI KASUS KPP PRATAMA MANADO) Sumampouw, Fino Indra; Elim, Inggriani; Wokas, Heince
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 4 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.4.25138.2013

Abstract

Tax audit is a series of activities to search for, collect, and process data or other information to verify compliance fulfillment of tax obligations and for other purposes in order to implement the provisions of the tax legislation. It is also against the background of the tax laws in Indonesia in implementing tax collection embrace self assessment system. The effectiveness of the implementation of the inspection results of the calculation of income tax and the individual income tax in particular the realization of Inspection Warrant (SP2) Tax on KPP Pratama Manado, in terms of the settlement are calculated based on the issuance and realization (SP2) Tax is completed, which have a higher effectiveness 2010-2012 the same is included in the criteria effectively with a percentage of 100% and the results of the calculation in terms of the effectiveness of the completion of the acceptance of the results of the examination are calculated based on the target and the realization SP2 Tax, which had a degree of effectiveness in 2010 (101.8%), in 2011 (103, 4%), and 2012 (113.1%) of which were included in the criteria is very effective. That means that the performance of the KPP Pratama Manado is very good because it can meet the set targets, and the KPP Pratama Manado  should be able to continue to defend it.
ANALISIS PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI KECAMATAN MALALAYANG Enga, Anastasia Graisa; Kalangi, Lintje; Warongan, Jessy D.L
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 3 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.3.26011.2019

Abstract

Rural and Urban Land and Building Tax is a tax on land and/or buildings owned, controlled, and/or utilized by individuals or entities, except areas used for plantation, forestry and mining business activities. Management of land and building taxes is handed over to regional governments since the enactment of law number 28 of 2009 concerning regional taxes and regional levies.Toimprove the accountability of regional financial management, especially from UN revenues, no later than January 1, 2014.PBB-P2 transfer is expected to increase regional own-source revenues (PAD) and at the same time improve the structure of the regional income and expenditure budget (APBD). The purpose of this study was to find out and analyze the process of collecting rural and urban land and building tax (PBB-P2) in Malalayang District. The type of research conducted is descriptive qualitative research.The results showed that the PBB-P2 collection process in Malalayang District in general had gone well although there were still some obstacles, such as the lack of awareness in paying PBB-P2 by taxpayers domiciled outside the region but having tax objects in the region, lack of available availability in PBB-P2 collection, different economic levels, also the absence of sanctions imposed by the government on taxpayers in paying taxes and lack of socialization from the local government. So that causes the target to be achieved has not met expectations in accordance with existing provisions.
PENERAPAN VALUE FOR MONEY UNTUK MENILAI KINERJA DINAS PERKEBUNAN PROVINSI SULAWESI UTARA Karwur, Andre Hendry; Ilat, Ventje; Pinatik, Sherly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 1 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.1.25200.2014

Abstract

The Plantation is one of the basic needs supporting of human. Plantation development in North Sulawesi implemented with resource management and maintenance. So with this duties and responsibilities by the government, in this case Department of Plantation of North Sulawesi Province is more. The purpose of this research was to determine the financial performance of the Department of Plantation of North Sulawesi Province, through the measurement of 3E (economy, efficiency, and effectiveness). In this research, measurement of economic value is using interview techniques, efficiency value is using the ratio of output and input value from data LAKIP of Department of Plantation of North Sulawesi Province, while the value is calculated based on comparison of outcomes and outputs value, where the outcome shows the level of community satisfaction obtained from the questionnaires to the people of North Sulawesi Province. The results of this research indicate that the economy and efficiency value of the Department of Plantation of North Sulawesi Province Department of Plantation of North Sulawesi Province were able to achieve fairly good results. But, the level of effectiveness is still lacking, because it is based on the level of community satisfaction that is not maximized.
ANALISIS PENERAPAN KEBIJAKAN EARMARKING TAX PADA PEMUNGUTAN PAJAK KENDARAAN BERMOTOR DI PROVINSI SULAWESI UTARA Masihor, Andre Stevan; Saerang, David Paul Elia; Karamoy, Herman
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 4 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.4.25128.2013

Abstract

Regional autonomy and decentralization setting authority for every area in their independence and realize the potential to improve people's welfare. One potential area that is growing is a local tax , which is currently setting based on Undang-Undang No. 28 tahun 2009. In terms of social welfare legislation is mandated to allocate some funds for the construction sector activities withholding tax , this policy is known as earmarking tax. Motor vehicle tax is one tax that is included in this policy where the amount of the allocation that is at least 10 % of the proceeds and used for the construction of transportation infrastructure. In SULUT terms are defined in Perda No. 7 tahun 2009 in which the contents of its mandate in accordance with such provisions. The purpose of this study is to analyze the implementation of earmarking tax policy of motor vehicle tax in the province of North Sulawesi in accordance with the mandate of the legislation in force. The analytical method that used is descriptive analysis. The findings of this study are earmarking tax policy in SULUT go hand in hand with SULUT budget system where revenues and expenditures through the general treasury area. In 2012 spending on road infrastructure has increased more than 10 %, reaching 90 % of total motor vehicle tax that go, so that the allocation of funds is in compliance with applicable regulations.
ANALISIS PIUTANG TAK TERTAGIH DAN DAMPAKNYA TERHADAP LAPORAN KEUANGAN PADA PT BANK RAKYAT INDONESIA (PERSERO) TBK CABANG MANADO Tampi, Grace Gloria; Elim, Inggriani; Kalalo, Meily Y.B
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 2 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.2.25270.2019

Abstract

This study aims to determine the impact of the uncollectible receivables on financial statements at PT Bank Rakyat Indonesia (Persero) Tbk Manado Branch. Bad debts are generally loans whose principal installments have passed 91 days from the due date. This study uses a qualitative method. This research was conducted by interviewing the Operations Manager, Marketing Manager, and Credit Section Staff of PT. Bank Rakyat Indonesia (Persero) Tbk Manado Branch. The research obtained results that show the impact of uncollectible receivables affects the financial statements. Thus, the bank calculates the age receivable reserve to determine the amounts of credit provided and determine the amounst of allowance for uncollectible accounts.
ANALISIS RENTABILITAS PADA INDUSTRI PERHOTELAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Akandji, Vidya; Tinangon, Jantje J.; Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.2.27853.2020

Abstract

As business increasingly global, financial statements are more important than ever before. As a basis of competitive analysis, credit decisions, business negotiation and legal entity control. For investor or potential investor, it would be better to analyse the company’s financial performace first. In assessing the company’s financial performance, one of the indicators that mostly used is accounting investment in the form of a company’s financial satatement. This study was conducted in the hospitality industry listed on the stock exchange with aim to analyse financial statement in assessing the company’s financial performance. The analytical method used in this study is a quantitative analysis method. From the financial statement there is an analysis of profitability to be able to predict the condition of the company’s in the future. The results of profitability ratio which consist of profit margin, gross profit margin, net profit margin, ROI, and ROA show that ability of the company to get profits from all sources have varies performances. There are companies which have good, standard and poor performances.

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