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All Journal Indonesian Journal of Social Science Research
Anita Ludia Vivian Wauran
Politeknik Negeri Manado, Indonesia
Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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An Analysis of Contribution From Hotel and Restaurant Taxes to Manado City District Own Revenue Anita Ludia Vivian Wauran
Indonesian Journal of Social Science Research Vol 1 No 1 (2020): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.741 KB) | DOI: 10.11594/ijssr.01.01.02

Abstract

One of the efforts in financing regional development is to increase regional income sourced from regional taxes. The Manado City Government in carrying out the effort to increase the regional tax is carried out by the Regional Tax and Retribution Management Agency as a place to carry out the Regional Government's authority in the context of decentralization in the area of regional income, especially in the area of Manado's local tax. The source of revenue from District Own Search Revenue of Manado City comes from local taxes, such as hotel taxes, restaurants, entertainment, billboards, parking, water, and land taxes, swallow nests, Land and Building taxes P2, BPHTB, PLN, and Non-PLN Street lighting taxes, minerals nonmetal and rock. This research aims to find out how much the contribution of hotel and restaurant taxes can be generated as District Own Search Revenue with the growth of tourism that continues to increase coupled with the growth of hotels and restaurants in Manado City, with the benefits of the research is expected to provide input to the Manado City government in efforts to increase District Own Search Revenue through hotel and restaurant taxes. This research uses a contribution analysis, with the average contribution of hotel and restaurant tax realization to District Own Search Revenue per year of 7.06% and the level of effectiveness of hotel and restaurant taxes running fluctuations from year to year.
Accounting and Tax Model for UMKM as Individual Taxpayers based on SAK EMKM and PP No 55 of 2022 Concerning Adjustments to Arrangements in the Field of Income Tax Heidy Pesik; Anita Ludia Vivian Wauran; Jeffry Otniel Rengku; Johannes Kristoffel Santie; Anneke Marie Kaunang; Treesje Amelia Clara Langi; Nixon Sondakh
Indonesian Journal of Social Science Research Vol 4 No 2 (2023): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijssr.04.02.14

Abstract

The existence of tax regulations in the field of income tax results in changes to the tax obligations of individual MSME business actors in the tax obligation mechanism, especially in determining the tax base for determining the tax payable, as regulated in Government Regulation No. 50 of 2022 concerning adjustments to regulations in the field of taxation which regulate income. taxable up to a turnover of IDR 500,000,000 for individual taxpayers as well as MSME entities.Where this regulation will be implemented starting January 1 2022, so the need for an accounting and tax model is really needed by MSME business actors in carrying out their tax obligations in accordance with the current regulations. Where as a basis for reporting tax obligations, an accounting report is needed as the basis for calculating tax obligations.This research aims to produce an Accounting Report design model based on Accounting Standards for Small and Medium Enterprise Entities (MSMEs) as taxpayers as well as a Tax report model that is in line with Government Regulation Number 55 of 2022 concerning adjustments to Regulations in the Income Tax Sector which are derived from the regulations of Law No. 7 in 2021 regarding the harmonization of tax regulations, in order to assist MSMEs in carrying out their tax obligations. The final result of this research is to produce an accounting and tax model that is in accordance with the EMKM regulations and PP No. 55 of 2022.
Co-Authors Anneke Marie Kaunang Heidy Pesik Jeffry Otniel Rengku Johannes Kristoffel Santie Nixon Sondakh Treesje Amelia Clara Langi