Article Per Year (5 Year)
p-Index From 2019 - 2024
0.408
P-Index
This Author published in this journals
All Journal ACCOUNTABILITY Formosa Journal of Applied Sciences (FJAS)
Robert Lambey
Universitas Sam Ratulangi Manado
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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

Found 2 Documents
Search

 1 
THE EVALUATION OF FIXED ASSETS BASED ON SAK-ETAP AT PT. AIR MANADO Halena Ngolo; Jenny Morasa; Robert Lambey
ACCOUNTABILITY Vol. 12 No. 1 (2023): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.46292.12.1.2023.21-28

Abstract

Abstract: Fixed assets are company assets that have a form, have economic benefits for morethan one year, and are acquired by the Company to carry out company activities, not for resale.Fixed assets are regulated in the Financial Accounting Standards for Entities Without PublicAccountability 15. In SAK ETAP 15, it is explained that fixed assets must be treated based onthe recognition, measurement, depreciation, recognition of recognition, and disclosure of fixedassets. This research aims to evaluate the treatment of fixed assets at PT. Air Manado with theprovisions of SAK ETAP No 15 regarding the applicable fixed assets. This study uses aqualitative descriptive analysis method and research data obtained through interviews anddocumentation. The outcomes showed that the accounting treatment for fixed assets owned bythe Company is recognition that follows SAK ETAP 15, measurements that follow SAK ETAP15, depreciation that follows SAK ETAP 15, recognition that is not following SAK ETAPbecause PT Air does not write off fixed assets that have no useful life and remain in the financialstatements where this does not reflect the actual value of these assets. The disclosure needs tofollow SAK-ETAP No. 15. This is because PT Air Manado did not immediately write off theassets. After all, there needed to be more information obtained by the finance manager fromthe relevant division.
The Influence of Tax Knowledge, Taxpayer Awareness and Trust in the Tax Authority on Taxpayer Compliance in Paying Rural and Urban Land and Building Taxes in Pusomaen District, Southeast Minahasa Regency Ananda Pananginan; Jullie J. Sondakh; Robert Lambey
Formosa Journal of Applied Sciences Vol. 2 No. 11 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i11.6724

Abstract

This research aims to determine whether tax knowledge, taxpayer awareness and trust in the tax authorities have a positive and significant effect on taxpayer compliance in paying rural and urban land and building taxes (PBB-P2) in Pusomaen District, Southeast Minahasa Regency. The research method used in this research is a quantitative method. The number of samples used was 97 respondents using a sample collection method, namely probability sampling, using a simple random sample technique collected through a questionnaire (google form). The analytical method used is multiple linear regression analysis with the help of the SPSS application. The results of this research show that tax knowledge, taxpayer awareness and trust in the tax authorities have a positive and significant effect on taxpayer compliance in paying land and building taxes in Pusomaen District, Southeast Minahasa Regency.
Co-Authors Ananda Pananginan Halena Ngolo Jenny Morasa Jullie J. Sondakh