https://ejournal.unsrat.ac.id/v3/index.php/accountability <p> </p><table><tbody><tr><td><strong>Journal abbreviation</strong></td><td><strong>:</strong></td><td><strong>JA</strong></td></tr><tr><td><strong>E-mail</strong></td><td><strong>:</strong></td><td><strong>accountability@unsrat.ac.id</strong></td></tr><tr><td><strong>Focus and scope</strong></td><td><strong>:</strong></td><td><strong>Financial accounting, management accounting,finance, auditing, and taxation</strong></td></tr><tr><td><strong>Review process</strong></td><td><strong>:</strong></td><td><strong>Double-blind peer-reviewed</strong></td></tr><tr><td><strong>Periodical</strong></td><td><strong>:</strong></td><td><strong>Semi-annual (June and December)</strong></td></tr><tr><td><strong>ISSN</strong></td><td><strong>:</strong></td><td><strong>2338-3917 (<a href="http://u.lipi.go.id/1369045371">print</a>), 2597-4831 (<a href="http://u.lipi.go.id/1503392483">online</a>)</strong></td></tr><tr><td><strong>ISSN Portal</strong></td><td><strong>:</strong></td><td><strong>Directory of Open Access Scholarly Resources (<a href="https://portal.issn.org/resource/ISSN/2597-4831">ROAD</a>)</strong></td></tr><tr><td><strong>DOI</strong></td><td><strong>:</strong></td><td><strong>10.32400/ja</strong></td></tr><tr><td><strong>Open Archives Initiative</strong></td><td><strong>:</strong></td><td><strong>https://ejournal.unsrat.ac.id/index.php/accountability/oai</strong></td></tr><tr><td><strong>Copyright holders</strong></td><td><strong>:</strong></td><td><strong>Author</strong></td></tr><tr><td><strong>License</strong></td><td><strong>:</strong></td><td><strong>CC-BY-NC</strong></td></tr><tr><td><strong>Languages</strong></td><td><strong>:</strong></td><td><strong>Indonesian, English</strong></td></tr><tr><td><strong>Plagiarism checker</strong></td><td><strong>:</strong></td><td><strong>Similarity Check by Crossref</strong></td></tr><tr><td><strong>Journal type</strong></td><td><strong>:</strong></td><td><strong>Open access</strong></td></tr><tr><td><strong>Archiving</strong></td><td><strong>:</strong></td><td><strong><a href="http://garuda.ristekbrin.go.id/journal/view/5800">GARUDA</a>, <a href="https://onesearch.id/Repositories/Widget?repository_id=31">National Library of Indonesia</a>, <a href="/index.php/accountability/gateway/lockss">PKP PN-LOCKSS</a></strong></td></tr><tr><td><strong>Repository</strong></td><td><strong>:</strong></td><td><strong><a href="https://data.lipi.go.id/dataverse/accountability">Scientific National Repository (RIN-LIPI)</a>, <a href="https://www.neliti.com/id/journals/jurnal-accountability">Neliti</a></strong></td></tr><tr><td><strong>Indexing</strong></td><td><strong>:</strong></td><td><strong><a href="http://sinta.ristekbrin.go.id/journals/detail?id=5065">SINTA</a>, <a href="https://journals.indexcopernicus.com/search/details?id=50133">Index Copernicus</a>, <a href="https://scholar.google.co.id/citations?hl=id&amp;user=Mcqsg6wAAAAJ">Google Scholar</a></strong></td></tr><tr><td><strong>Database</strong></td><td><strong>:</strong></td><td><strong><a href="https://explore.openaire.eu/search/dataprovider?datasourceId=openaire____::9ed3ec9b00622ecab83228d1dfd50653">Openaire Explore</a>, <a href="https://index.pkp.sfu.ca/index.php/browse/index/3606">PKP Index</a>, <a href="https://www.scilit.net/journal/469998">Scilit</a>, Microsoft Academic, <a href="https://app.dimensions.ai/discover/publication?and_facet_source_title=jour.1116788">Dimensions</a>, Scinapse, WorldCat, BASE</strong></td></tr></tbody></table><p> </p><table><tbody><tr><td><strong>Please read more info<a href="/index.php/accountability/about">.......</a></strong></td></tr></tbody></table><p> </p> en-US <p>The articles published in Jurnal Accountability are licensed under Creative Commons Attribution-NonCommercial 4.0 International with authors as copyright holders.</p><p> </p><a href="http://creativecommons.org/licenses/by-nc/4.0/" rel="license"><img style="border-width: 0;" src="https://i.creativecommons.org/l/by-nc/4.0/88x31.png" alt="Creative Commons License" /></a><br />This work is licensed under a <a href="http://creativecommons.org/licenses/by-nc/4.0/" rel="license">Creative Commons Attribution-NonCommercial 4.0 International License</a>.<p> </p><div><strong>Under this license then authors free to:</strong></div><div><ul><li><em>Share</em> — copy and redistribute the material in any medium or format.</li><li><em>Adapt</em> — remix, transform, and build upon the material.</li><li>The licensor cannot revoke these freedoms as long as you follow the license terms.</li></ul><strong></strong></div><div><strong><br /></strong></div><div><strong>Under the following terms:</strong></div><div><ul><li><em>Attribution</em> — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.</li><li><em>NonCommercial</em> — You may not use the material for commercial purposes.</li><li><em>No additional restrictions</em> — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.</li></ul><strong></strong></div><div><strong><br /></strong></div><div><strong>Notices:</strong></div><div><ul><li>You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.</li><li>No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.</li></ul><strong></strong></div><br /><br /> accountability@unsrat.ac.id (Dr. Claudia W.M. Korompis,SE.,MSA.,Ak.) heincewokas@unsrat.ac.id (Dr. Heince R.N. Wokas,SE.,MM.,Ak.) Thu, 06 Mar 2025 00:37:11 +0800 OJS 3.3.0.12 http://blogs.law.harvard.edu/tech/rss 60 https://ejournal.unsrat.ac.id/v3/index.php/accountability/article/view/60323 <p>Taxes are mandatory contributions paid by individuals or entities to the state, which are used to finance various development programs and public services. This study aims to analyze whether the application of e-samsat superior services has been effective in increasing motor vehicle tax revenue at UPTD PPD Samsat Maid Talaud. By utilizing information technology, e-samsat is expected to make it easier for taxpayers to make tax payments online, thereby increasing public tax compliance. The method used in this research is descriptive analysis, which includes data collection through interviews, documentation, and observation. The results showed that the implementation of e-samsat superior services has had a positive impact on increasing motor vehicle tax revenue, although there are still challenges in socialization and public understanding of this system. This research is expected to contribute to the development of science in the field of taxation and provide practical input for UPTD PPD Samsat Maid Talaud in improving the effectiveness of the tax collection system.</p> Yosua Lalombombuida, Stanley Kho Walandouw, Syermi S. E. Mintalangi Copyright (c) 2025 Yosua Lalombombuida, Stanley Kho Walandouw, Syermi S. E. Mintalangi https://creativecommons.org/licenses/by-nc/4.0 https://ejournal.unsrat.ac.id/v3/index.php/accountability/article/view/60323 Thu, 06 Mar 2025 00:00:00 +0800 https://ejournal.unsrat.ac.id/v3/index.php/accountability/article/view/60999 <p><em>This research aims to find out how Value Added Tax (VAT) is imposed on digital goods transaction.This research uses a qualitative descriptive method by utilizing primary data and secondary data. The research results show: a) VAT collection on digital goods transactions is carried out when the transaction takes place with a tariff of 11%, and the company issues an order receipt after the transaction is successful. The Ministry of Finance specifically appointed 171 domestic and foreign companies as VAT collectors on digital goods with criteria that must be met. b) VAT payments on digital goods transactions are made every month by attaching the required files. From the results obtained, 157 companies have deposited VAT on time and experienced no delays; However, 14 collection companies were found that had not deposited VAT. c) VAT reporting on digital goods transactions is carried out quarterly by collectors by attaching files in accordance with applicable regulations. </em></p> <p><em>Keywords: Imposition of Tariffs, Virtual Goods, Value Added Tax</em></p> Milan Sumilat, Dr. Jessy D.L Warongan, SE., M.Si., Ak., CA., CWM®, Dr. Claudia W.M. Korompis, SE,MSA,Ak Copyright (c) 2025 Milan Sumilat, Dr. Jessy D.L Warongan, SE., M.Si., Ak., CA., CWM®, Dr. Claudia W.M. Korompis, SE,MSA,Ak https://creativecommons.org/licenses/by-nc/4.0 https://ejournal.unsrat.ac.id/v3/index.php/accountability/article/view/60999 Mon, 24 Mar 2025 00:00:00 +0800