Stella Lanova Wagania, Lintje Kalangi, S. K. Walandouw
{"title":"Analisis perkembangan penerimaan pajak daerah pada Badan Pendapatan Daerah Kota Manado","authors":"Stella Lanova Wagania, Lintje Kalangi, S. K. Walandouw","doi":"10.58784/rapi.141","DOIUrl":"https://doi.org/10.58784/rapi.141","url":null,"abstract":"This study aims to analyze the contribution of regional taxes to regional tax revenues at the Manado City Regional Revenue Agency in 2017-2023 and the development of its contribution during 2024-2030. This study also analyzes the factors that influence regional tax revenues at the Manado City Regional Revenue Agency in 2017-2023 and the government's efforts to maximize regional tax revenues. The data analysis method used is qualitative approach especially case study. The results show that the contribution of the realization of regional taxes of Manado City over 2017-2023 is at the lowest criteria, very poor and the highest criteria is moderate. Restaurant Tax and Street Lighting Tax contribute better than other types of regional tax. The development of the realized contribution of regional tax types of Manado City for 2024-2030 period based on analysis of regional tax revenue data for 2017-2023 is varies, experiencing decreases and increases.","PeriodicalId":510081,"journal":{"name":"Riset Akuntansi dan Portofolio Investasi","volume":" 36","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141673549","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}
{"title":"Analisis perhitungan pemungutan dan pelaporan pajak reklame atas pemasangan billboard pada CV Karya Wenang Manado","authors":"Tessalonica Rorong, N. Budiarso, Christian Datu","doi":"10.58784/rapi.71","DOIUrl":"https://doi.org/10.58784/rapi.71","url":null,"abstract":"Regional tax is collected to fund the development of a region and demonstrates the community's active participation in financing government and regional development. Advertisement tax is imposed on taxpayers who promote products. This research aims to determine the calculation, collection, and reporting of Advertisement Tax at CV Karya Wenang Manado, in accordance with Manado City Regional Regulation No.2 of 2011 concerning Regional Taxes. This study uses a qualitative descriptive research approach to investigate the calculation, collection, and reporting of Advertisement Tax at CV Karya Wenang. The findings indicate that the company adheres to Manado City Regional Regulation No.2 of 2011 regarding Regional Taxes, thus avoiding errors and sanctions.","PeriodicalId":510081,"journal":{"name":"Riset Akuntansi dan Portofolio Investasi","volume":"17 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139450918","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}
Ellena Natasya Runtuwene, J. Sondakh, S. K. Walandouw
{"title":"Pengaruh perputaran modal kerja, pertumbuhan penjualan dan ukuran perusahaan terhadap profitabilitas (Studi pada perusahaan properti yang terdaftar di Bursa Efek Indonesia tahun 2019-2022)","authors":"Ellena Natasya Runtuwene, J. Sondakh, S. K. Walandouw","doi":"10.58784/rapi.70","DOIUrl":"https://doi.org/10.58784/rapi.70","url":null,"abstract":"The purpose of this study is to determine the effect of Working Capital Turnover, Sales Growth, and Firm Size on Profitability in Property Companies listed on the Indonesia Stock Exchange in 2019-2022. This type of research is quantitative research using a sampling technique, namely purposive sampling. There are 30 sample companies selected from 85 companies. In this study, data were analyzed using multiple linear regression. The results of the analysis of this study partially working capital turnover and sales growth affect profitability. Meanwhile, firm size has no effect on profitability.","PeriodicalId":510081,"journal":{"name":"Riset Akuntansi dan Portofolio Investasi","volume":" 16","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139143508","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}
Grace Ezra Aulia Deborah Simanungkalit, N. Budiarso, C. Korompis
{"title":"Pengaruh leverage, likuiditas, dan profitabilitas terhadap agresivitas pajak (Studi pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2019-2022)","authors":"Grace Ezra Aulia Deborah Simanungkalit, N. Budiarso, C. Korompis","doi":"10.58784/rapi.55","DOIUrl":"https://doi.org/10.58784/rapi.55","url":null,"abstract":"Companies often view tax as a burden that reduces net profit, resulting in them tending to take action to minimize the tax burden or what is called tax aggressiveness. Several factors that can influence tax aggressiveness are leverage . liquidity , and profitability. The aim of this research is to determine the influence of Leverage , Liquidity and Profitability on Tax Aggressiveness in Consumer Goods Industry Sector Companies Listed on the Indonesia Stock Exchange in 2019 - 2022. Leverage is measured using the debt to assets ratio calculation , liquidity is measured using the current ratio calculation , profitability is measured using the return on assets calculation , and tax aggressiveness is measured using the effective tax rate . This type of research is quantitative research with a sampling technique, namely purposive sampling consisting of 30 samples from 51 populations and using multiple linear regression analysis with data processing via IBM SPSS 26. Partial and simultaneous research results show that leverage , liquidity and profitability have an influence against tax aggressiveness.","PeriodicalId":510081,"journal":{"name":"Riset Akuntansi dan Portofolio Investasi","volume":"77 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139228854","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}