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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Asia Pacific Journal of Management and Education Jurnal Akuntansi Manado (JAIM) Klabat Accounting Review
Lenny Leorina Evinita
Univesitas Negeri Manado
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan

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Analysis of Final PPH Calculations Article 4 Paragraph 2 on Interest Tax on Deposits and Savings at PT. BPR Kartika Matuari Tomohon Vanecia Villea Tinggogoy; Frida Magda Sumual; Lenny Evinita
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 1 (2024): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i1.16654

Abstract

The purpose of this study is to study the calculation of final income tax for interest tax deposits and savings, which are listed in article 4 para. 2 of the Income Tax Act. BPR Kartika Matuari Tomohon is the subject of this research. Interest tax and accounting calculations are governed by tax regulations and accountancy standards. These calculations must be communicated to all parties involved so that they can be applied effectively and efficiently to avoid losses to consumers and States. Last PPH for Deposit and Savings Flower Tax, Article 4 Paragraph 2, is collected, calculated, and assessed using descriptive methods. In accordance with the Decision of the Minister of Finance No.212/PMK.03/2018 on the reduction of income tax on interest deposits and savings, BPR Kartika Matuari has complied with the applicable tax rules. for a 20% tax rate established in accordance with applicable legal regulations, with the tax calculation formula used to multiply the tax rate by interest charges.
The Effect of Competence and Independence on the Audit Quality of Tomohon City Inspectorate Apparatus Lenny Leorina Evinita; Arie Frits Kawulur; Meilian Rosari
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 1 (2024): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i1.16660

Abstract

Based on the results of audit quality as a process in which Tomohon City inspectorate officials must find and report violations in the accounting system based on their knowledge and skill. However, there are indications that there were audit findings that were not detected by Tomohon City inspectorate officials as internal auditors, but were discovered by the Indonesian Financial Audit Agency (BPK) as external auditors. This research aims to determine the influence of competence and independence on the audit quality of Tomohon City inspectorate officials. This research uses primary data obtained from distributing questionnaires to all inspectorate apparatus who took part in inspection duties, namely 36 people. The sample selection method for this research uses a census sampling method. The data analysis technique used is multiple linear regression analysis using the SPSS Statistics 29 program. The results of this research show that partially the competency variable has a negative and significant effect on audit quality, while the independence variable has a positive and significant effect on audit quality. Then simultaneously or together the competency and independence variables have a significant effect on audit quality.
Co-Authors Aditya Pandowo Alvira Angraini Gaghansa Ananta Pratiwi Andrini Regina Mokodaser Aprilli Bacilius Arie Frits Kawulur Cecilia Lelly Kewo Christuvel Manansang Cristofer Sumiok Ferencia Friscila Langoy Frida Magda Sumual Gilly M. Tiwow Henry J.D. Tamboto Jones Pontoh Jones Xaverius Pontoh Joseph Philip Kambey Joseph Philips Kambey Mareyke G. V. Sumual Meilian Rosari Paoki, Rouna Priska Lumembang Priska Trivena Aurilia Boseke Purba, Pebisitona Mesajaya Rianti Ismail Gadi Rouna Paoki Vanecia Villea Tinggogoy Yance Tawas