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Kota manado,
Sulawesi utara
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 28 Documents
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Search results for , issue "Vol 15, No 2 (2020)" : 28 Documents clear
EVALUASI PENGHITUNGAN PAJAK PENGHASILAN PASAL 21 (STUDI KASUS PADA DINAS PUPR PROVINSI MALUKU UTARA) Ningrum, Tiara; Ilat, Ventje; Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.2.27982.2020

Abstract

In improving people’s welfare and national development, the government requires regular acceptance. In the state budget (APBN) the biggest source of revenue is from the tax sector. Tax is a mandatory contribution that is imposed on every tax payer on the object it has and the result are submitted to the government. North Maluku Public Works and Public Housing Office is one on the regional apparatus that has a number of employees with the specification of civil servants (state civil servants) and regional honorary employees, so that it has great potential in paying taxes, especially article 21 of the income tax. in addition, the office of Public Works and Public Housing in North Maluku Province also has the potential to cause irregularities in the calculation of income tax due to differences in views on the Income Tax Law. this is the research reference with the title “Evaluation Of Article 21 Income Tax Calculation For Civil Servants in the Public Works and Public Housing Agency of North Maluku Provinces”. The purpose of this study is to determine the Calculation of Income Tax Article 21 for Civil Servants in the Public Works and Public Housing Office of North Maluku Province has been appropriate and in accordance with applicable laws and regulation. The method used in this research is quantitative descriptive method. Calculation of Income Tax Article 21 of civil servants salaries at the Department Public Works and Public Housing in North Maluku has been carried out correctly and in accordance with the provisions of the applicable Taxation Law. Article 21 for Civil Servants in the Public Works and Public Housing Office of North Maluku Province has been appropriate and in accordance with applicable laws and regulation. The method used in this research is quantitative descriptive method. Calculation of Income Tax Article 21 of civil servants salaries at the Department Public Works and Public Housing in North Maluku has been carried out correctly and in accordance with the provisions of the applicable Taxation Law.
EVALUASI PROSEDUR PENGELUARAN KAS DENGAN MENGGUNAKAN UANG PERSEDIAAN PADA DINAS PENDAPATAN DAERAH KOTA MANADO Dendeng, Windy Firginia; Elim, Inggriani; Wokas, Heince Rudy Nicky
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.2.27850.2020

Abstract

The implementation of a government system that is synergic and fair with the principle of decentralization requires the existence of a financial management that is accountable and transparent. Evaluation of cash disbursement procedures for money supply is a form of financial management that is accountable and transparent. Inventory money is the initial fund given to the regional government SKPD at the beginning of the fiscal year as an advance for the implementation of SKPD operational activities. The purpose of this study was to evaluate the implementation of the procedure for the issuance of cash in cash inventories in the regional income department of the city of Manado. The analytical method used in this research is descriptive analysis method. The results showed that the implementation of the procedure for issuing cash in the form of cash in the regional income department of the city of Manado was not yet effective and was not in accordance with SE.900 / 316 / BAKD because some supporting documents required by law were not attached and for the use of money the supplies still needed control and supervision in accordance with regulation number 60 of 2008 concerning the government's internal control system.
ANALISIS PERBANDINGAN JUMLAH ALAT BERAT DENGAN PENERIMAAN PEMUNGUTAN PAJAK DARI TAHUN KE TAHUN DAN KONTRIBUSINYA DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH SULAWESI UTARA Karels, Hana Glorya; Karamoy, Herman; Kalalo, Meily Y. B.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.2.28202.2020

Abstract

Local governments always need local revenue sources that can support regional expenditure financing from various alternative revenue sources that may be collected by the region. Tax as the biggest source of state revenue has a tendency to increase from year to year. One of them is the motor vehicle tax, especially the heavy vehicle motor vehicle tax. The purpose of this study is to analyze the magnitude of the comparison of the number of heavy equipment from year to year with existing tax revenue, analyze its contribution in increasing local revenue and the obstacles faced in heavy equipment tax collection in North Sulawesi using descriptive qualitative research methods. Research results show that the number of heavy equipment that exists with the amount that pays heavy equipment tax has an unbalanced comparison from year to year. With an average number of revenues or tax realization of heavy equipment in the last 3 (three) years amounting to Rp. 198,250,854. The average heavy equipment tax contribution from 2016 to 2018 is only 0.18%, which shows very poor criteria. The existence of a lawsuit from the association of owners and users of heavy equipment that is still in the process of being one of the obstacles of collecting heavy equipment tax itself.
ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN PADA PT. ASURANSI ADIRA DINAMIKA CABANG MANADO Iroth, Natasia; Sondakh, Jullie J.; Walandouw, Stanley Kho
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.2.28027.2020

Abstract

Concerning about the public interests and companies interests for financing which can be done by transferring loans to insurance companies. Every company needs to apply applicable accounting standards. Financial approval in accordance with the required standards is very important.  The purpose of this study was to determine whether income and expenses at PT. Asuransi Adira Branch of Manado complies with statement of financial accounting standard number 28. The analytical method used is descriptive, to analyze the suitability between the recognition of income and expenses made by the company with applicable standards. The results showed that PT. Asuransi Adira Branch of Manado should continue to strive to continue making statement of financial accounting standard number 28 as a guideline in accounting practices.
EVALUASI PERHITUNGAN DAN PENYETORAN PAJAK PENGHASILAN PASAL 22 ATAS PENGADAAN BARANG PADA KANTOR PELAYANAN PERBENDAHARAAN NEGARA (KPPN) KOTAMOBAGU Baharta, Zulkarnain; Elim, Inggriani; Wokas, Heince R.N
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.2.27867.2020

Abstract

The Indonesian government requires a significant amount of funds for the national development process both at the central and regional levels. For welfare and prosperity, it can help, one of the efforts to realize national development as the case with domestic resources consisting of taxes. One of the taxes set by the government is the tax that is imposed on the tax that is said to be received in the tax year or can also be taxed on translation in part of the tax year. The taxation included in Article 22 of Income Tax is also not part of fiscal policy, because it is a type of tax requested by the government. Article 22 of the procurement tax on the procurement of goods in the municipal treasury office in Kotamobagu is in accordance with the prevailing laws and regulations, taxation regulations and transfers. Descriptive qualitative method used in this study with data collection techniques consisting of interviews, documentation and observation. Data that has been collected from informants is then completed with the stages of data reduction, data presentation and conclusion completion. The results of the study found that KPPN at Kotamobagu City in the PPh article 22 was appropriate and some was not in accordance with Law No. 36 of 2008 concerning tax translation and Regulation of the Minister of Finance No. 34/PMK.010/2017 concerning tax collection Learn article 22 regarding payment or delivery of goods and activities in important fields or business activities in other fields. KPPN is not consistent with Minister of Finance Regulation No. 34/PMK.010/2017 concerning tax collection which addresses article 22.
PENGARUH SISTEM PENGENDALIAN INTERN DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH TERHADAP GOOD GOVERNANCE (STUDI EMPIRIS DI KABUPATEN MINAHASA) Prabawa, Sigit; Karamoy, Herman; Mawikere, Lidia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.2.28232.2020

Abstract

The reform era demands that governments run governance by being based on good governance. This research aims to prove empirically the influence of internal control system implementation and accountability of regional financial management to the efforts to realize good governance in Minahasa district. The type of research used is quantitative research with a descriptive approach. The population in this study was 211 Echelon III in 33 SKPD in Minahasa District as well as sample selection using purposive sampling technique. Data collection is conducted by spreading questionnaires on 65 respondents in 32 SKPD. Data is processed using SPSS program version 25. Data analysis methods use multiple linear regression analyses and t tests to partially test hypotheses. The results showed that 1) the internal control system has a positive and significant effect on the efforts to realize good governance. 2) Accountability of regional financial management has no positive and significant effect on the efforts to realize good governance.
ANALISIS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANGAN PADA PT. DAYA ANUGRAH MANDIRI CABANG MANADO Kawatu, Brenda Meydita Lineke; Tinangon, Jantje J.; Gerungai, Natalia Y. T.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.2.28173.2020

Abstract

Inventory is one of the important assets of the company. Therefore, internal control over inventory is needed to protect against the risk of theft, damage and fraud. This study aims to determine the internal control system for merchandise inventory implemented by PT. Daya Anugrah Mandiri Manado Branch in terms of the internal control component according to the coso (committee of sponsoring organizations). The method of analysis in this study uses qualitative methods by obtaining data through interviews and documentation and then conclusions are drawn. The results showed that the internal control system for merchandise inventory applied by PT. The overall grace of the Manado branch of Anugrah is already good. Companies should further enhance the security of inventory in the warehouse by installing cctv camera so that security is more secure, and the need for an accounting department that is specifically tasked with carrying out financial records and reporting.
ANALISIS EFEKTIVITAS PEMUNGUTAN PAJAK AIR TANAH SEBAGAI UPAYA MENINGKATKAN PENERIMAAN PAJAK DAERAH DI KOTA TERNATE Taufik, Meisa Farina; Ilat, Ventje; Wangkar, Anneke
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.2.28218.2020

Abstract

The ground water tax is one of several local taxes levied in Ternate City which also plays a role in regional development. This study aims to determine the level of effectiveness of ground water tax collection in Ternate City and the amount of contributions made to the Ternate City regional tax and to determine the collection procedures imposed by the Ternate City Regional Tax and Retribution Management Agency as the authorized agency. This type of research uses qualitative methods with a descriptive approach. The results showed that ground water tax collection in Ternate was volatile. The effectiveness of the ground water tax for 2015-2016 gets very effective criteria the opposite is for 2017-2018, it gets ineffective criteria. This is because the target set in 2017-2018 rose to 100% and was not matched by the potential it had. The contribution of ground water tax in Ternate in 2015-2018 gets very less criteria, that is <2.5%. Groundwater tax collection procedure in Ternate City has been running well in accordance with applicable regulations. The stages of collection procedures are such as data collection and registration, determination, payment, supervision and reporting, billing.

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