Stella Lanova Wagania, Lintje Kalangi, S. K. Walandouw
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.
{"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}
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.
征收地区税的目的是为地区发展提供资金，并表明社区积极参与为政府和地区发展提供资金。广告税的征收对象是推销产品的纳税人。本研究旨在根据 2011 年万鸦老市关于地区税的第 2 号地区法规，确定万鸦老 CV Karya Wenang 广告税的计算、征收和报告。 本研究采用定性描述研究方法，调查 CV Karya Wenang 公司广告税的计算、征收和报告情况。研究结果表明，该公司遵守了 2011 年万鸦老市关于地区税的第 2 号地区法规，从而避免了错误和处罚。
{"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
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.
{"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
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.
公司通常认为税收是一种会减少净利润的负担，因此倾向于采取行动尽量减少税收负担，即所谓的税收激进主义。影响税收积极性的几个因素包括杠杆率、流动性和盈利能力。本研究的目的是确定2019-2022年在印度尼西亚证券交易所上市的消费品行业公司的杠杆率、流动性和盈利能力对税收积极性的影响。杠杆率通过计算资产负债率来衡量，流动性通过计算流动比率来衡量，盈利能力通过计算资产回报率来衡量，税收积极性通过计算实际税率来衡量。该研究类型为定量研究，采用抽样技术，即从 51 个人群中抽取 30 个样本的目的性抽样，并通过 IBM SPSS 26 进行数据处理，使用多元线性回归分析。部分和同时研究结果表明，杠杆率、流动性和盈利能力对税收积极性有影响。
{"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}
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