Article Per Year (5 Year)
p-Index From 2019 - 2024
0.444
P-Index
This Author published in this journals
All Journal Jurnal Bina Praja Riset Akuntansi dan Portofolio Investasi
Harijanto Sabijono
Sam Ratulangi University
Economics, Econometrics & Finance Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Manajemen Aset Sektor Publik Pemerintahan di Indonesia: Studi pada Kabupaten Minahasa Victorina Tirayoh; Lady Latjandu; Harijanto Sabijono; Christoffel Mintardjo
Jurnal Bina Praja Vol. 13 No. 2 (2021)
Publisher : Research and Development Agency Ministry of Home Affairs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21787/jbp.13.2021.195-205

Abstract

Asset management in the public sector is important to provide quality public services. One of the important public assets is the regional property that manages by the regional government. Various problems often occurred related to asset management in Indonesia's public sector, especially the management issue that follows regulations. The research aims to examine the management of public sector assets in The Government of Indonesia, especially regional property, which refers to Indonesia's prevailing laws and regulations, namely Government Regulation number 27 of 2014. The research was conducted in Indonesia at the Minahasa District government of North Sulawesi Province. The research method used descriptive qualitative, focusing on investigating the use and utilization of regional property and locus at the Regional Financial and Asset Management Agency (BPKAD) in Minahasa Regency. The data collection method in this research is an interview with several key point informants. The informants consist of top-level management, middle management, and staff of BPKAD, with a total of nine informants. The research findings indicate that Regional Property Management by the Minahasa Regional Financial and Asset Management Agency has been carried out under applicable regulations, namely Government Regulation Number 27 of 2014. Several suggestions were given to interested parties. The limitations of this research were limited to specific objects, only general discussion, and only one case study.
Analisis perhitungan, penyetoran dan pelaporan Pajak Penghasilan Pasal 22 atas pengadaan barang pada Balai Pengujian dan Penerapan Mutu Hasil Perikanan Bitung Chikita Thasya Lintang; Harijanto Sabijono; Sintje Rondonuwu
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.95

Abstract

Income Tax Article 22 (PPh Article 22) is a form of withholding or collection of tax carried out by one party against the taxpayer and is related to goods trading activities. The aim of the research is to determine the Calculation, Deposit and Reporting of Article 22 Income Tax on Procurement of Goods at the Testing Center and Implementation of the Quality of Bitung Fishery Products. The data analysis method used is the descriptive analysis method. The results of this research show that there are still errors in calculating and collecting PPh Article 22. Payments for income tax article 22 are made via the North Sulawesi Province KASDA application, but first create a billing code created by the UPTD treasurer via the tax e-billing application, but it is still there is a delay in depositing PPh Article 22, and in reporting income tax article 22 using the SPT made through the application
Co-Authors Chikita Thasya Lintang Christoffel Mintardjo Lady Latjandu Sintje Rondonuwu Victorina Tirayoh