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All Journal JURNAL RISET AKUNTANSI GOING CONCERN
Dhullo Afandi
Akuntansi FEB Unsrat
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS KEPATUHAN PELAKSANAAN PEMOTONGAN PAJAK PENGHASILAN PASAL 15 DI PT PELABUHAN INDONESIA (PERSERO) REGIONAL 4 BITUNG Astried Monica Limahelu; Dhullo Afandi; Wulan Kindangen
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 3 (2023): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i3.50594

Abstract

PT Pelabuhan Indonesia (Persero) Regional 4 Bitung from January to April 2022 uses ships owned by PT Herlin Samudera Line so that Article 15 income tax is cut. This study aims to determine the compliance of the implementation of Article 15 Income Tax withholding at PT Pelabuhan Indonesia (Persero) Regional 4 Bitung in accordance with applicable tax regulations. This study used a type of qualitative descriptive research. The method of data collection in this study is through interviews, and documentation. The results showed that PT Pelabuhan Indonesia (Persero) Regional 4 Bitung has complied materially because it has been correct in calculating Article 15 Income Tax and is correct in deducting Article 15 Income Tax. But it did not comply formally because there was a delay in depositing Article 15 income tax for the March tax period.
Analisis Sistem dan Prosedur Pengeluaran Kas Belanja Langsung pada Badan Keuangan dan Aset Daerah Kabupaten Halmahera Utara Reilin Mare; Dhullo Afandi; I Gede Suwetja
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 3 (2023): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i3.51435

Abstract

Cash disbursement is an important resource component in implementing development programs planned by the government. Cash is recognized at the nominal value of cash or cash equivalents, as well as current accounts with banks whose use is not restricted. The cash disbursement system and procedures consist of 4, namely cash disbursement of inventory money (UP), disbursement of replacement cash inventory (GUP), disbursement of additional reserve money (TUP), and direct cash disbursement (LS). This research aims to analyze whether the system and procedures for disbursing direct cash expenditure at the North Halmahera Regency Regional Financial and Asset Agency are adequate or not. The method used is descriptive qualitative, and data collection through interviews, documentation and observation. The results of the study show that the implementation of the system and procedures for spending direct cash disbursements at BKAD in North Halmahera Regency is in accordance with the regulations in Permendagri No. 77 of 2020 concerning Technical Guidelines for Regional Financial Management, which is implemented through the process of issuing SPD, submitting SPP, issuing SPM, and issuing SP2D . Meanwhile, the internal control system for direct cash disbursements at BKAD North Halmahera Regency as a whole is quite adequate, and in accordance with PP No. 60 of 2008 concerning Government Internal Control Systems (SPIP). However, there is still one element that has not been implemented well, namely control activities, because there is no clear SOP for submitting funding applications. Keywords : Systems, procedures, cash disbursements, direct spending.
Co-Authors Astried Monica Limahelu I Gede Suwetja Reilin Mare Wulan Kindangen