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INDONESIA
ACCOUNTABILITY
Published by Universitas Sam Ratulangi
ISSN : 23383917     EISSN : 25974831     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
As the visions of Ministry of Research, Technology, and Higher Education of Republic of Indonesia are to improve the knowledge, technology, and the innovation then The Program of Accounting Profession Education (or PPAk), Faculty of Economics and Business, Sam Ratulangi University presents Accountability Journal as one of the efforts to support those visions.
Arjuna Subject : -
Articles 194 Documents
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Calculation, Deposit, and Reporting of Restaurant Tax at RM. Chinese Food Apiau Tamuntuan, Sinta Debora; Wokas, Heince RN; Tangkuman, Steven J
ACCOUNTABILITY Vol. 13 No. 02 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.57808.13.02.2024.50-58

Abstract

Restaurant Tax is a tax on the services provided by restaurants. The collection system uses a self assessment system where taxpayers are given the authority to calculate, deposit and report the amount of Restaurant Tax owed themselves. This research aims to find out whether calculations, deposits and reporting in RM. Chinese Food Apiau complies with applicable regulations based on Tomohon City Regional Regulation Number 8 of 2017. The research method used in this research is descriptive qualitative with a case study approach. Data was obtained through observations, interviews and documentation. Research results at RM. Chinese Food Apiau shows that the calculation of Restaurant Tax is in accordance with Tomohon City Regional Regulation Number 8 of 2017 with a tax rate of 10%. However, for payment and reporting of Restaurant Tax by RM. Chinese Food Apiau does not comply with Tomohon City Regional Regulation Number 8 of 2017 because taxpayers are still late in depositing and reporting Restaurant Tax.
A Analysis of E-Samsat Implementation in Increasing Motor Vehicle Tax Revenue at UPTD PPD Samsat Maid Talaud Lalombombuida, Yosua; Walandouw, Stanley Kho; Mintalangi, Syermi S. E.
ACCOUNTABILITY Vol. 14 No. 01 (2025): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/ja.v14i01.60323

Abstract

Taxes are mandatory contributions paid by individuals or entities to the state, which are used to finance various development programs and public services. This study aims to analyze whether the application of e-samsat superior services has been effective in increasing motor vehicle tax revenue at UPTD PPD Samsat Maid Talaud. By utilizing information technology, e-samsat is expected to make it easier for taxpayers to make tax payments online, thereby increasing public tax compliance. The method used in this research is descriptive analysis, which includes data collection through interviews, documentation, and observation. The results showed that the implementation of e-samsat superior services has had a positive impact on increasing motor vehicle tax revenue, although there are still challenges in socialization and public understanding of this system. This research is expected to contribute to the development of science in the field of taxation and provide practical input for UPTD PPD Samsat Maid Talaud in improving the effectiveness of the tax collection system.
An ANALYSIS OF VALUE ADDED TAX IMPOSITION ON VIRTUAL GOODS Sumilat, Milan; Warongan, Jessy D.L; Korompis, Claudia W.M
ACCOUNTABILITY Vol. 14 No. 01 (2025): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/ja.v14i01.60999

Abstract

This research aims to find out how Value Added Tax (VAT) is imposed on digital goods transaction.This research uses a qualitative descriptive method by utilizing primary data and secondary data. The research results show: a) VAT collection on digital goods transactions is carried out when the transaction takes place with a tariff of 11%, and the company issues an order receipt after the transaction is successful. The Ministry of Finance specifically appointed 171 domestic and foreign companies as VAT collectors on digital goods with criteria that must be met. b) VAT payments on digital goods transactions are made every month by attaching the required files. From the results obtained, 157 companies have deposited VAT on time and experienced no delays; However, 14 collection companies were found that had not deposited VAT. c) VAT reporting on digital goods transactions is carried out quarterly by collectors by attaching files in accordance with applicable regulations. Keywords: Imposition of Tariffs, Virtual Goods, Value Added Tax
THE USE OF FLOWCHART AS A METHOD OF SALES PROCESS ANALYSIS: A STUDY OF THE WEAKNESSES, RISKS AND EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS Adinda Naya Salsabilla; Ardhina Dwi Sabtara; Divyana Aprila Daung Salsabilla
ACCOUNTABILITY Vol. 15 No. 1 (2026): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/ja.v15i1.65817

Abstract

This study aims to analyze the sales process using flowcharts as a tool for mapping workflows in Accounting Information Systems. Flowcharts are used to identify procedural stages, decision points, and parties involved in the sales process. This study uses a literature review method to examine the types of risks that arise, including fraud, delays in authorization, and inaccurate documentation, as well as to assess the effectiveness of the Accounting Information System in supporting sales activities. The results show that flowcharts provide a clear visualization of operational flows, facilitating the evaluation of inefficiencies, risk gaps, and inaccuracies in internal controls. In addition, the use of flowcharts has been proven to help improve understanding of data integrity and document flow, thereby contributing to the improvement of the overall effectiveness of the accounting information system. This study confirms that flowcharts are an effective tool for business process analysis and development, particularly in the sales cycle. Keywords: Flowchart, Sales Process, Risk Assessment, Accounting Information System Effectiveness.

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