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KONTRIBUSI SEKTOR PERDAGANGAN BESAR DAN ECERAN TERHADAP PENERIMAAN PAJAK PENGHASILAN PADA KPP PRATAMA MANADO 在马纳多KPP上，贸易部门对所得税的重大贡献和零售贡献
GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-04-30 DOI: 10.32400/GC.14.1.22358.2019
Yavet Paulus, S. Pangemanan, Rudy J. Pusung
{"title":"KONTRIBUSI SEKTOR PERDAGANGAN BESAR DAN ECERAN TERHADAP PENERIMAAN PAJAK PENGHASILAN PADA KPP PRATAMA MANADO","authors":"Yavet Paulus, S. Pangemanan, Rudy J. Pusung","doi":"10.32400/GC.14.1.22358.2019","DOIUrl":"https://doi.org/10.32400/GC.14.1.22358.2019","url":null,"abstract":"One of the business sector that is seen as a benchmark for economic growth in a region is the trade business sector, both small trade in the form of retail and trading on a large scale. In plain view, the growing number of shops, stalls, department stores or distributors in an area can be an indication, that the flow of goods and services in the region, experienced a growth. But it needs a measurement of how much that  business sector contributes to tax revenues, especially on income tax. This study is to find out how much the contribution of the large and retail trade to income tax revenues at KPP Pratama Manado beetween 2012 and 2015, before the implementation of the 2016 Tax Amnesty Law.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126131663","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
IMPLIKASI PENGENAAN PAJAK PENGHASILAN FINAL TERHADAP PENGHITUNGAN PAJAK PENGHASILAN BADAN PADA PT. EMPAT TUJUH ABADI JAYA 最终所得税适用于PT. 4.7持久的PT.总得税
GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-04-30 DOI: 10.32400/GC.14.1.22243.2019
Yuyun Apriana Christian, Grace B. Nangoi, N. Budiarso
{"title":"IMPLIKASI PENGENAAN PAJAK PENGHASILAN FINAL TERHADAP PENGHITUNGAN PAJAK PENGHASILAN BADAN PADA PT. EMPAT TUJUH ABADI JAYA","authors":"Yuyun Apriana Christian, Grace B. Nangoi, N. Budiarso","doi":"10.32400/GC.14.1.22243.2019","DOIUrl":"https://doi.org/10.32400/GC.14.1.22243.2019","url":null,"abstract":"PP 46 2013 is a regulation issued by the government to provide convenience for SMEs taxpayers. Taxpayers who apply this regulation must have gross circulation below Rp. 4.8 billion. By using this regulation, taxpayers simply multiply the gross circulation in 1 month at the final rate of 1%. The purpose of this study is to compare the income tax to be paid by using final income tax and income tax laws and to determine more efficient regulations to be implemented by PT. Empat Tujuh Abadi Jaya. The analytical method used in this study is descriptive qualitative. The results showed that the income tax of PT. Empat Tujuh Abadi Jaya based on the income tax law is Rp. 34,135,000.00, while based on the final 1% income tax is Rp. 46,694,000.00. It can be concluded that it will be more efficient for PT. Empat Tujuh Abadi Jaya to pay income tax by using income tax laws because the amount of tax to be paid is smaller.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133342127","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER) DAN RETURN ON EQUITY (ROE) TERHADAP DIVIDEND PAYOUT RATIO (DPR) PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI DI BURSA EFEK INDONESIA (BEI) TAHUN 2013 –2017
GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-04-30 DOI: 10.32400/GC.14.1.22647.2019
Dianty Putri Purba, Sheren, Valent, Angeline
{"title":"PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER) DAN RETURN ON EQUITY (ROE) TERHADAP DIVIDEND PAYOUT RATIO (DPR) PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI DI BURSA EFEK INDONESIA (BEI) TAHUN 2013 –2017","authors":"Dianty Putri Purba, Sheren, Valent, Angeline","doi":"10.32400/GC.14.1.22647.2019","DOIUrl":"https://doi.org/10.32400/GC.14.1.22647.2019","url":null,"abstract":"The objective of this study is to analyze the effect of current ratio (CR), debt to equity ratio (DER), and return on equity (ROE) to dividend payout ratio (DPR) on consumer goods industry listed in Indonesia Stock Exchange along period of 2013-2017. This study uses quantify method with explanatory approach. The sample of this study is 41 firms and conducts multiple regressions for hypothesis testing. This study shows that current ratio, debt to equity ratio, and return on equity simultaneously effect on dividend payout ratio for consumer goods industry listed in Indonesia Stock Exchange along period of 2013-2017 with result F=15,303. Partially, current ratio and debt to equity ratio are insignificant to dividend payout ratio while return on equity has significant and positive with result t =5,398. The determinant coefficient of 0,352 shows that CR, DER, and ROE can explain DPR for 35,2% while the rests or about 64,8% can be explained by other factors excluded for this study.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"131 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121932188","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
ANALISIS PENENTUAN BIAYA PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING UNTUK MENENTUKAN HARGA JUAL PADA PT. BLUE OCEAN GRACE INTERNATIONAL 分析使用全合成方法确定生产成本，确定销售价格与PT. BLUE OCEAN GRACE INTERNATIONAL
GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-04-30 DOI: 10.32400/GC.14.1.22319.2019
J. Budiman, Ventje Ilat, Lidia M. Mawikere
{"title":"ANALISIS PENENTUAN BIAYA PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING UNTUK MENENTUKAN HARGA JUAL PADA PT. BLUE OCEAN GRACE INTERNATIONAL","authors":"J. Budiman, Ventje Ilat, Lidia M. Mawikere","doi":"10.32400/GC.14.1.22319.2019","DOIUrl":"https://doi.org/10.32400/GC.14.1.22319.2019","url":null,"abstract":"Company that focusing on creating profits, will definitely makes every effort to maintain the survival of its company. One of the ways to make more profit is to increase the selling price of its product. In carrying out the production process in order to produce a product that has a sale value,manufactures company will issue a variety of costs. These costs are classified into production emelents such as raw material cost,direct labor cost, and overhead factory cost. The purpose of this study is to apply the full costing method in order to set the selling price at the production cost. The analytical method that  used in this study is qualitative with descriptive approach. The result of the study shows that the company in the way of setting the selling price indeed already calculating its production cost, but in calculating the factory overhead cost the company doesn’t include the machine and equipment depreciation costs, component material cost, and insurance cost.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"144 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117007102","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 7
ANALISIS PENDIDIKAN, PENGALAMAN KERJA DAN PELATIHAN PADA PELAYANAN APARATUR PAJAK DI UPTD SAMSAT AMURANG 关于UPTD SAMSAT AMURANG税务部门教育、工作经验和培训的分析
GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-04-30 DOI: 10.32400/GC.14.1.22288.2019
Ryan T. Regah, Harijanto Sabijono, Sherly Pinatik
{"title":"ANALISIS PENDIDIKAN, PENGALAMAN KERJA DAN PELATIHAN PADA PELAYANAN APARATUR PAJAK DI UPTD SAMSAT AMURANG","authors":"Ryan T. Regah, Harijanto Sabijono, Sherly Pinatik","doi":"10.32400/GC.14.1.22288.2019","DOIUrl":"https://doi.org/10.32400/GC.14.1.22288.2019","url":null,"abstract":"In essence, the main task of the government as a public organization is to provide services to the community. Likewise with SAMSAT Amurang as one of the public organizations that are directly related to public services. SAMSAT has the duty to serve the community in terms of managing payments for Motor Vehicle Taxes (PKB) and Taxes on Transfer of Motor Vehicles (BBNKB). The tax sector is an important sector in national development, because most of the development is financed from PKB and BBNKB sectors and then increase, one of hte factors is due to the increasing number of taxpayers who pay taxes. Every day SAMSAT serves hundreds of taxpayers. By increasing the number of these taxpayers can SAMSAT withdraw taxes which in turn will be used for state financing. As one of its contributions SAMSAT strives to provide the best service in accordance with the expectations and needs of the community as taxpayers.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121624216","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
ANALISIS EFEKTIVITAS KINERJA DAN KONTRIBUSI RETRIBUSI PEMAKAIAN KEKAYAAN DAERAH TERHADAP PENDAPATAN ASLI DAERAH 分析该地区财富对其自然收入的有效性和税收贡献
GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-04-30 DOI: 10.32400/GC.14.1.22310.2019
William J. Manuputty, D. Saerang, S. Alexander
{"title":"ANALISIS EFEKTIVITAS KINERJA DAN KONTRIBUSI RETRIBUSI PEMAKAIAN KEKAYAAN DAERAH TERHADAP PENDAPATAN ASLI DAERAH","authors":"William J. Manuputty, D. Saerang, S. Alexander","doi":"10.32400/GC.14.1.22310.2019","DOIUrl":"https://doi.org/10.32400/GC.14.1.22310.2019","url":null,"abstract":"Retribution is one of the income obtained by various services given or certain permits by the government and one of the agencies that process it is BPPRD, in the North Sulawesi Province BPPRD there is acceptance of many types of retribution one of which is regional wealth usage retribution. The purpose of the authors in this study is to find out the effectiveness of performance and the contribution of retribution on the use of regional wealth in PAD which is a regional development resource analyzed by qualitative methods. The results obtained through this research are able to determine the effectiveness of regional wealth retribution for the past five years is very good in its realization with an average percentage 91,9% with its contribution to local revenue at 0,17%.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124893449","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PENGEMBALIAN SAHAM, RISIKO PASAR, DAN SENTIMEN
GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-04-30 DOI: 10.32400/GC.14.1.23261.2019
Winston Pontoh
{"title":"PENGEMBALIAN SAHAM, RISIKO PASAR, DAN SENTIMEN","authors":"Winston Pontoh","doi":"10.32400/GC.14.1.23261.2019","DOIUrl":"https://doi.org/10.32400/GC.14.1.23261.2019","url":null,"abstract":"The relationship between stock returns, risk, and investor sentiments still a debate in the fieldof finance and accounting. Most of researchers find different results for relationship betweenstock returns, risk, and investor sentiments. This study conducts logistic regression to analyzethe relationship of market risk and investor sentiments on stock returns of 146 Indonesianpublic firms as dividend payers along period of 2010 to 2016. This study finds that alongperiod of 2010 to 2016 most of stock returns are affected by investor sentiments. This studyalso finds that market risk does not affect the stock returns since this study reveals thatmarket risk between higher and lower stock returns have not differences.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128734553","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
ANALISIS PERHITUNGAN PENERIMAAN DAN PENYETORAN PAJAK PENERANGAN JALAN DI KABUPATEN TANA TORAJA
GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-04-30 DOI: 10.32400/GC.14.1.22250.2019
Griya Clara Kaparang, Winston Pontoh, I. G. Suwetja
{"title":"ANALISIS PERHITUNGAN PENERIMAAN DAN PENYETORAN PAJAK PENERANGAN JALAN DI KABUPATEN TANA TORAJA","authors":"Griya Clara Kaparang, Winston Pontoh, I. G. Suwetja","doi":"10.32400/GC.14.1.22250.2019","DOIUrl":"https://doi.org/10.32400/GC.14.1.22250.2019","url":null,"abstract":"Road Lighting Tax is one of the regional revenues whose revenues are very important for future improvement efforts. The purpose of this study is to find out whether the calculation of receipt and deposit of street lighting tax in Tana Toraja Regency is in accordance with the rules set or not, and the potential for acceptance and effectiveness. This research uses descriptive qualitative research. The results showed that the calculation of the receipt and deposit of street lighting tax in Tana Toraja Regency had proceeded with the rules set by the regional government, and the potential for its revenue and effectiveness in 2016-2017 had increased very well.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122386340","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
ANALISIS PERILAKU WAJIB PAJAK UMKM TERHADAP PELAKSANAAN PEMUNGUTAN PAJAK DENGAN MENGGUNAKAN SELF ASSESSMENT SYSTEM DI KOTA TOMOHON 使用托马西市的SELF评估系统对税务执行的UMKM行为分析
GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-04-30 DOI: 10.32400/GC.14.1.22321.2019
T. Putri, D. Saerang, N. Budiarso
{"title":"ANALISIS PERILAKU WAJIB PAJAK UMKM TERHADAP PELAKSANAAN PEMUNGUTAN PAJAK DENGAN MENGGUNAKAN SELF ASSESSMENT SYSTEM DI KOTA TOMOHON","authors":"T. Putri, D. Saerang, N. Budiarso","doi":"10.32400/GC.14.1.22321.2019","DOIUrl":"https://doi.org/10.32400/GC.14.1.22321.2019","url":null,"abstract":"The self assessment system is a tax collection system that gives trust to taxpayers to calculate, pay and self-report the amount of tax that should be owed based on applicable tax laws and regulations. This study aims to (1) know the implementation of the self assessment system in the city of Tomohon (2) to know the knowledge of tax (3) to know the implementation of tax obligations (4) to know the sensitivity and compliance with changes in taxation. This type of research is descriptive qualitative by taking primary data directly through interviews with 10 taxpayer informants in Tomohon city who have met the criteria. The results of the study indicate that the implementation of the self assessment system in Tomohon City has not gone well due to lack of tax knowledge and counseling which is rarely held by the government (tax authorities).","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"329 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122639514","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI KASUS DI KABUPATEN KEPULAUAN TALAUD) 地方政府财务报表披露(TALAUD摄政案例研究)
GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-04-30 DOI: 10.32400/GC.14.1.22249.2019
Muhammad T. Soleman, Winston Pontoh, N. Budiarso
{"title":"PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI KASUS DI KABUPATEN KEPULAUAN TALAUD)","authors":"Muhammad T. Soleman, Winston Pontoh, N. Budiarso","doi":"10.32400/GC.14.1.22249.2019","DOIUrl":"https://doi.org/10.32400/GC.14.1.22249.2019","url":null,"abstract":"This study aims to examine the factors that influence the disclosure of local government financial statements. The population in this study are employees who work in the Regional Development Planning Agency (BAPPEDA) in the Talaud Islands Regency. Data collection techniques using questionnaires. The type of data used is primary data collected by sending questionnaires to respondents. The research method is quantitative, while the analysis technique used is multiple linear regression analysis. This research result shows that Audit Findings and Capital Expenditures affect the disclosure of regional government financial statements, while the balance funds do not have an influence on the disclosure of local government financial statements.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"103 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129444951","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
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