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INDONESIA
JURNAL RISET AKUNTANSI GOING CONCERN
Published by Universitas Sam Ratulangi
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Arjuna Subject : -
Articles 15 Documents
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Search results for , issue "Vol 14, No 4 (2019)" : 15 Documents clear
ANALISIS PERENCANAAN PAJAK DALAM PERHITUNGAN PAJAK PENGHASILAN BADAN PADA PT. SINAR CIPTA PERSADA SEJATI Kenju, Blandina Sefrida; Elim, Inggriani; Pusung, Rudy J
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 4 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.4.26173.2019

Abstract

 The purpose of this study was to determine the application of tax planning in calculation the corporate income tax owed at PT. Sinar Cipta Persada Sejati. The results of this study are expected to be able to provide information and input to the company PT. Sinar Cipta Persada Sejati so that companies can carry out tax planning in an effort to calculation tax payments, but still in income tax legislation No. 36 of 2008. With the implementation of tax planning by the company, it can calculation the burden of corporate tax payable as much as Rp. 2,500,000.
EVALUASI SISTEM DAN PROSEDUR PENGELUARAN KAS PADA DINAS KELAUTAN DAN PERIKANAN PROVINSI SULAWESI UTARA Meilisa, Tumilaar Alvionita; Sondakh, Jullie J; Tinangon, Jantje J
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 4 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.4.26361.2019

Abstract

Implement evaluation system and cash expenditure procedure of the most important components the resources for good government. Cash expenditure included transactions that resulted in a diminishing cash and or local bank accounts. The goal of research is to find out how effective the implementation systems and cash expenditure procedures at the Marine and Fisheries Office of Northern Sulawesi. The analysis method used is a descriptive analysis. Studies show that the implementation of cash expenditure systems and procedures for the Marine and Fisheries Office of the Northern Sulawesi  has been effective and according to SE 900/316/ BAKD includes related functions, documents used, generated reports and technical descriptions of the cash expenditure procedure. The should, head of Marine and Fisheries Office the Northern Sulawesi increase and maintain the effectiveness of system operations, cash expenditure and socializing as well as technical guidance to improve the quality of human resources and thus have a positive effect on implementation of the system and cash expenditure procedure.
PENGARUH CURRENT RATIO, WORKING CAPITAL TURNOVER, DEBT TO EQUITY RATIO, DAN TOTAL ASSETS TURNOVER TERHADAP RETURN ON INVESTMENT PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Christina, Christina; Monica, Monica; Aurelia, Agnes; Fitria, Sherley; Lina, Lina; Panggabean, Maya Sabirina
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 4 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.4.26336.2019

Abstract

The purpose of this research is to provide and increase knowledge for the readers and to analyze the effect of Current Ratio, Working Capital Turnover, Debt to Equity Ratio, and Total Assets Turnover on Return on Investment in food and beverage companies listed on the Indonesia Stock Exchange for the period 2012-2017. The study population used was 20, the research sample of 11 companies. The research method uses quantitative statistics. The data analysis technique uses the classic assumption test. Hypothesis testing is assessed by multiple linear regression test, T test, and F test. The hypothesis test results of the determination coefficient obtained Adjusted R Square (R2) value of 58%, so it can be said that the variable Current Ratio (X1), Debt to Equity Ratio (X2), Working Capital Turnover (X3), and Total Assets Turnover (X4) affect the Return on Investment (Y) of 58% and the remaining 42% is influenced by other variables that are not found in this study.
EVALUASI TARGET DAN REALISASI PENCAPAIAN PAJAK DAERAH PADA BADAN PENDAPATAN DAERAH PROVINSI SULAWESI UTARA Takahindangen, Eka A.; Morasa, Jenny; Runtu, Treesje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 4 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.4.26156.2019

Abstract

Tax is the main source of state revenue. According to Law No. 28 of 2009 concerning PDRD, regional taxes are mandatory for regions that are owed by individuals or bodies related to legislation, by not obtaining direct imbalances and being used for regional needs for the greatest prosperity of the people. The regional government has agreed to collect regional taxes in order to contribute to the regions to increase the ability of funds in their regions. The purpose of this study is to find out the desired targets motorized vehicles, land tax air tax and percentage of motor vehicle tax, name transfer tax, motor vehicle fuel tax, surface water tax and cigarette tax in the North Sulawesi Provincial Revenue Agency for 2014-2017 have been efficient and effective in North Sulawesi Province. The data analysis method used in this study is descriptive. The results of the analysis of Realization of Regional Taxes in North Sulawesi increase every year, in 2014-2017 the highest income tax is cigarette tax. The results of this study were issued by the regional government of North Sulawesi Province further authorizing the District / City Government to work and be responsible for working in accordance with the duties and functions of administering taxes from the community.
EFEKTIVITAS PENERAPAN PERATURAN PEMERINTAH NO.23 TAHUN 2018 TERHADAP TINGKAT PERTUMBUHAN WAJIB PAJAK DAN PENERIMAAN PPh FINAL PADA KPP PRATAMA MANADO Suci, Tri Sukma Melati; Karamoy, Herman; Rondonuwu, Sintje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 4 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.4.26289.2019

Abstract

Government Regulation No. 23 Year 2018 (PP 23/2018) is form of tax reform by government as an effort to encourage voluntary tax compliance. PP 23/2018 published on July 1, 2018. The publishing of PP 23/2018 aims to provide convenience, fairness, and simplification of taxation for SMEs taxpayers by cutting the tax rate to 0.5% on turnover or gross sales that don’t exceed Rp 4,8 billions a year. This study aims to determine the growth of taxpayers registered before and after the regulation has been adopted, effectiveness of SMEs tax revenue based on PP 23/2018, and to explain the contribution of the implementation of PP 23/2018 to the revenue of PPh Article 4 Paragraph (2) in the region of KPP Pratama Manado. This research uses a descriptive method. Study result based on the average growth of taxpayers during the 13 months before and after the application, showed that growth of 0.02% taxpayers, while the effectiveness of SMEs tax revenue is less effective and the contribution of PPh PP 23/2018 on PPh Article 4 Paragraph (2) for 13 months since the implementation of PP 23/2018 it was 7,04% with very less criteria. In the future, the government, especially KPP Pratama Manado should be more active in exploring the potential of tax revenue and must continue to conduct direct socialization with a personal approach to the taxpayers.

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