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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 21 Documents
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Search results for , issue "Vol 8, No 4 (2013)" : 21 Documents clear
winston pontoh, winston
JURNAL RISET AKUNTANSI GOING CONCERN Vol 8, No 4 (2013): Going Concern Vol. 8 No. 4 Desember 2013
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

winston
EFEKTIVITAS PENYELESAIAN DAN PENERIMAAN ATAS HASIL PEMERIKSAAN PAJAK PENGHASILAN ORANG PRIBADI (STUDI KASUS KPP PRATAMA MANADO) Sumampouw, Fino Indra; Elim, Inggriani; Wokas, Heince
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 4 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.4.25138.2013

Abstract

Tax audit is a series of activities to search for, collect, and process data or other information to verify compliance fulfillment of tax obligations and for other purposes in order to implement the provisions of the tax legislation. It is also against the background of the tax laws in Indonesia in implementing tax collection embrace self assessment system. The effectiveness of the implementation of the inspection results of the calculation of income tax and the individual income tax in particular the realization of Inspection Warrant (SP2) Tax on KPP Pratama Manado, in terms of the settlement are calculated based on the issuance and realization (SP2) Tax is completed, which have a higher effectiveness 2010-2012 the same is included in the criteria effectively with a percentage of 100% and the results of the calculation in terms of the effectiveness of the completion of the acceptance of the results of the examination are calculated based on the target and the realization SP2 Tax, which had a degree of effectiveness in 2010 (101.8%), in 2011 (103, 4%), and 2012 (113.1%) of which were included in the criteria is very effective. That means that the performance of the KPP Pratama Manado is very good because it can meet the set targets, and the KPP Pratama Manado  should be able to continue to defend it.
ANALISIS PENERAPAN KEBIJAKAN EARMARKING TAX PADA PEMUNGUTAN PAJAK KENDARAAN BERMOTOR DI PROVINSI SULAWESI UTARA Masihor, Andre Stevan; Saerang, David Paul Elia; Karamoy, Herman
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 4 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.4.25128.2013

Abstract

Regional autonomy and decentralization setting authority for every area in their independence and realize the potential to improve people's welfare. One potential area that is growing is a local tax , which is currently setting based on Undang-Undang No. 28 tahun 2009. In terms of social welfare legislation is mandated to allocate some funds for the construction sector activities withholding tax , this policy is known as earmarking tax. Motor vehicle tax is one tax that is included in this policy where the amount of the allocation that is at least 10 % of the proceeds and used for the construction of transportation infrastructure. In SULUT terms are defined in Perda No. 7 tahun 2009 in which the contents of its mandate in accordance with such provisions. The purpose of this study is to analyze the implementation of earmarking tax policy of motor vehicle tax in the province of North Sulawesi in accordance with the mandate of the legislation in force. The analytical method that used is descriptive analysis. The findings of this study are earmarking tax policy in SULUT go hand in hand with SULUT budget system where revenues and expenditures through the general treasury area. In 2012 spending on road infrastructure has increased more than 10 %, reaching 90 % of total motor vehicle tax that go, so that the allocation of funds is in compliance with applicable regulations.
ANALISIS PENYAJIAN LAPORAN KEUANGAN PADA PT.MULTISARANA BAHTERAMANDIRI BERDASARKAN PSAK NO.1 DAN NO.2 Darmawan, Mizaco Ofayda; Poputra, Agus Toni; Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 4 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.4.25116.2013

Abstract

Statement of Financial Accounting Standards (SFAS) number 1 and 2 states that financial statements should present fairly the financial position, financial performance, changes in equity and cash flow. Companies to implement SFAS correctly with the required disclosures in the Notes to the Financial Statements. Objects in this research is PT.Multisarana Bahteramandiri. The purpose of this study is to analyze the financial statement presentation PT.Multisarana Bahteramandiri under SFAS Number 1 and 2. The method used is descriptive analysis method is an analytical tool that compares two different aspects of theory and practice that need to be met in order to know the difference, as far as what the difference is. Results of the analysis of these data showed that PT.Multisarana Bahteraamandiri not fully implemented SFAS number 1 and 2 in the company's financial statement presentation. Because the company only present a statements of financial position, income statement, cash flow statement, as well as company-specific notes. The company also not disclose a statement of compliance with the Statement of Financial Accounting Standards (SFAS) number 1 and 2 in the notes to financial statements.
ANALISIS PAJAK DAERAH DAN RETRIBUSI DAERAH DALAM STRUKTUR PENDAPATAN ASLI DAERAH KOTA MANADO Suratinoyo, Ali Kurniawan A.; Sabijono, Harijanto; Alexander, Stanly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 4 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.4.25124.2013

Abstract

Local Revenue constitutes acceptance of levy local taxes, retribution, separated management of regional assets and other income. The higher income of regional income was an image of success level ability in financing administering government and regional development. Local taxes and retribution is a major source of Acceptance for local revenue used to finance governance and development. Purpose of the implementation of this study to determine the growth of local taxes and retribution in the revenue structure of Manado. The processed data is the data from the Office of Manado City revenues from 2007 to 2011. Data analysis method used is descriptive method to analyze the data of actual local taxes and retribution years 2007-2011 were obtained from the Regional Revenue Office of Manado City. Results of this study indicate that the contribution of a given local taxes and retribution  to revenue from 2007 to 2011 in the amount of 65.18% to 23.16% and local taxes for retribution. The lack of total revenues compared to retribution local taxes, the local government should further optimize Manado services rendered, whether commercial in nature or in the form of public service.
ANALISIS STUDI KOMPARATIF TENTANG PENERAPAN TRADISIONAL COSTING CONCEPT DENGAN ACTIVITY BASED COSTING (STUDI KASUS PADA RUMAH SAKIT SILOAM DI MANADO) Sumendap, Olivia H.S.; Saerang, David Paul Elia; Pangemanan, Sifrid Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 4 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.4.25131.2013

Abstract

This research compared the traditional method of cost calculation with activity based costing (ABC) in determining the inpatient room rate at Siloam Hospital. This research uses descriptive analytical method. Data obtained by analyzing documents, participant observation, interviews with chief accounting company then comparated with the existing literature. Implementation of activity based costing (ABC) provides an excellent effect in improving efficiency and resource activities. Calculation of costs with ABC is able to produce cheaper and more accurate when compared with traditional approaches. In the end Siloam Hospital is able to provide affordable rates for patients.
ANALISIS TINGKAT KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KANTOR PAJAK PRATAMA MANADO Sondakh, Javier; Morasa, Jenny; Wokas, Heince
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 4 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.4.25118.2013

Abstract

In accordance with the decision of the finance minister 34/PMK.03/2005 UN taxation philosophy about sharing property tax revenues between the central government and local governments that receive the proceeds of land and building tax is directed for the purpose of public interest, then the proceeds from the PBB constitutes acceptance of the State which must be shared between the central government and local governments. The purpose of this study was to determine the level of tax compliance in Target and Realization of Land and Building Tax payments. Sources of data used in this study is secondary data is data that comes from the Tax Office Primary service Manado. The results showed that the Land and Building Tax Revenue in theperiod of four years from 2008-2011 continued to increase except in the year 2009. In general, most people are aware of their obligations as citizens of Indonesia are good and they are aware that taxes are a form of public participation in local development to better developed and developing countries. Also there is a small community is not aware of its obligations as a taxpayer PBB.
PERBANDINGAN SISTEM PERPAJAKAN TERHADAP USAHA MIKRO KECIL MENENGAH PADA PT. BERKAT TEKNIK JAYA Assa, Sintya Clara; Tinangon, Jantje J.; Pusung, Rudy
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 4 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.4.25122.2013

Abstract

Economic development of a country , is also caused by a number of micro, small and medium enterprises , as well as existing tax system in Indonesia has undergone some changes , to increase state revenue through tax receipts . This study aims to compare the general taxation system in accordance with the Government Regulation number 46 where applied in July 2013 and began to be paid in August 2013. Object of research is PT Berkat Teknik Jaya is a micro, small and medium enterprises company engaged in agriculture and trade. By taking the information in the form and amount of the income tax returns of the company. Based on calculations, by comparing the amount of tax due in the year 2013 by using each system of taxation, it is known that the amount of tax to be paid in accordance with the general taxation system that is Rp.21.000.000 while using Government Regulation No. 46 then the tax should in the pay of Rp .25.787.000. Based on the calculation and analysis , each system of taxation for micro, small and medium enterprises have advantages and disadvantages , but by terms of the amount of tax to be paid then it is more advantageous for the application in accordance with the general taxation system.
ANALISIS PERBANDINGAN SEBELUM DAN SESUDAH PENGENAAN TARIF PAJAK PROGRESIF PADA KENDARAAN BERMOTOR BERDASARKAN “THE FOUR MAXIMS” DI KOTA MANADO Rosalie, Eugenia; Tinangon, Jantje; Pusung, Rudy
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 4 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.4.25130.2013

Abstract

Motor vehicle tax is one source of revenue that provides kontirbusi important. With the entry into force of a progressive tax on motor vehicles beginning in 2012 based on Law No. 28 of 2009 on Regional Taxes and Levies as well as the North Sulawesi Provincial Regulation No. 7 of 2011 on Local Taxes North Sulawesi province that both private vehicle ownership and tax rates set forth progressively. At the beginning of the adoption of the progressive tax, many people who feel uncomfortable and overwhelmed, perhaps this was due to lack of information regarding the application of progressive rates. The purpose of this study is how the progressive tariffs on motor vehicles based principle of taxation in the city of Manado, and determine the impact of comparing before and after imposition. The method used is descriptive analytical method, which is a research method to reveal the existing problems in office administration, data processing, analyzing, researching and interpret and make conclusions and give suggestions which are then arranged in a systematic discussion so that problems that exist in the company can be understood. From the results of the research can be seen still highly progressive taxation in accordance with "The Four Maxims" that principle of taxation proposed by Adam Smith which consists of similarity and balance (Equality), legal certainty (certainty), (c) a timely basis (convenient of payment), and (d) the principle of economies of collection. progressive taxation has other positive effects which increase the acceptance of PKB and BBNKB which automatically increases the acceptance of the PAD that most of it is the source of Local Taxes. Imposition of Tax Rate has been running as a Progressive government enforce the original purpose and is in accordance with the tax function is budgetair function.
ANALISIS FAKTOR-FAKTOR KEUANGAN YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Mangundap, Rima D.; Karamoy, Herman; Alexander, Stanly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 4 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.4.25117.2013

Abstract

Companies as a form of organization in general has a specific goal to be achieved in an effort to meet the interests of its members. Success in achieving the company's goal is performance management. Performance appraisal or performance of a company is measured because it can be used as the basis for decision making both internally and eksternal.Tujuan of this study was to determine Is asset structure, debt ratios, and capital structure affect the financial performance of companies either simultaneously or partially. The method used in this study is the linear regression equation berganda.Dalam simultaneous testing result that financial factors have a significant influence on the financial performance of the company. This is evidenced by calculated F value is greater than the value of F table  and significant values significantly smaller than the size. Subsequently the partial test of the three variables tested only a capital structure that has a significant influence on the financial performance of the company.

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