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Yananto Mihadi Putra
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yananto.mihadi@mercubuana.ac.id
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editor.profita@mercubuana.ac.id
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Universitas Mercu Buana Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650 Telp.021-5840816 Ext. 5302, Fax. 021-5871312 Jakarta
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INDONESIA
Profita : Komunikasi Ilmiah dan Perpajakan
Published by Universitas Mercu Buana
ISSN : 20867662     EISSN : 26221950     DOI : https://dx.doi.org/10.22441/profita
Core Subject : Economy,
Economics, Econometrics & Finance
The aim and scope of the "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of accounting and tax topic of research. The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is intended to be the journal for publishing articles reporting the results of research on accounting and tax. The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" invites manuscripts in the areas (but are not limited to): Applied Accounting Theory, Tax Accounting, Management Accounting, Financial Accounting, Sharia Accounting, Accounting Information System, Public Sector Accounting, Sustainability Accounting, and Other Accounting Science Disciplines, The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" accepts articles in any accounting related subjects and any research methodology that meet the standards established for publication in the journal. The primary, but not exclusive, audiences are academicians, graduate students, practitioners, and others interested in business research. The primary criterion for publication in "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is the significance of the contribution an article makes to the literature in the business area, i.e., the significance of the contribution and on the rigor of analysis and presentation of the paper. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 8 Documents
 1 
Search results for , issue "Vol 16, No 1 (2023)" : 8 Documents clear
Penyisihan Piutang Tak Tertagih Sebagai Alat Manajemen Laba Midiastuty, Pratana Puspa; Fitri, Via Rafiqa; Suranta, Eddy; Hanafi, Fachruzzaman
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16, No 1 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

The purpose of this study is to prove the effect of earnings thresholds such as loss avoidance and previous years’ earnings, and moderation between previous years’ earnings and tax expenses can decrease bad debt expense. The theory used in this study is the agency theory.The population of this study is firms in non-financial sector listed in Indonesian Stock Exchange from 2014-2017. The method of sample collection used purposive sampling technique. The sample consisted of 79 firms and 316 observations. Data analysis was performed with multiple regression analysis using SPSS. The data used in this study is secondary data obtained from the financial data at website web.idx.id. The results of the study showed that loss avoidance proved can decrease bad debt expense. Previous years’ earnings proved can’t decrease bad debt expense, and tax expenses proved not to moderate the influence of previous years’ earnings and bad debt expense
The Effect of Tax Incentives and Ease of Doing Business on Foreign Direct Investment in ASEAN Member Countries Rizka, Rahmawati; Asqolani, Asqolani
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16, No 1 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2023.v16i1.001

Abstract

Investment, particularly from overseas, emerges as a pivotal driver of economic expansion in Indonesia. Despite grappling with the challenges posed by the Covid-19 pandemic, foreign direct investment (FDI) inflows to Indonesia surged by 5.5% from the preceding year, reaching Rp 111.1 trillion or USD 7.92 billion in 2020. This study endeavors to scrutinize and uncover empirical evidence regarding the influence of tax incentives and the ease of conducting business on FDI flows. The study's sample encompasses ASEAN member nations, excluding Myanmar and Brunei Darussalam, spanning the period from 2010 to 2018. Tax rates, tax holiday incentives, and the Ease of Doing Business (EoDB) index serve as the independent variables in this analysis. Employing cross-border panel data, the study seeks to discern the determinants of FDI. Findings indicate that tax rates and tax holiday incentives exhibit a significant negative impact on FDI flows, while the ease of doing business exerts a notable positive influence. Governmental policies in formulating tax incentives and fostering favorable business environments endow institutional advantages, thereby bolstering investors' inclination to channel FDI into the country.
Bankruptcy Prediction Analysis Using the Altman Z-Score, Zmijewski, Springate and Grover Methods at PT. Smartfren Telecom Tbk Sakinah, Nur Novi Trianti; Muniarty, Puji
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16, No 1 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

Bankruptcy is a condition in which a company is unable to operate the company properly because the financial difficulties experienced are already very severe. Based on the analysis of PT.'s financial statements Smartfren Telecom, Tbk shows an alarming condition that is always experiencing losses and increasing the amount of debt. The purpose of this research is to find out the financial condition of PT. Smartfren Telecom, Tbk using Altman Z-Score, Zmijewski, Springate and Grover methods. The number of samples is 10 years with the period 2010-2019. This type of research is descriptive research using bankruptcy method and one sample t-test. The results of this study show altman Z-Score method, Zmijewski and Springate predict PT. Smartfren Telecom, Tbk has the potential to suffer another bankruptcy with Grover method that precisely predicts PT. Smartfren Telecom, Tbk is located in the grey area. While the results of the one sample t-test test showed altman Z-Score, Springate and Grover methods significantly did not have the potential to go into bankruptcy, this was due to the absence of problems in the company's total assets, sales and capital. As well as Zmijewski's method of insignificantly potentially experiencing bankruptcy, this is due to the company's poor revenue and debt. Based on the results of the standard deviation value shows that grover method is the most accurate method in predicting bankruptcy in PT. Smartfren Telecom, Tbk.
Efektifitas Budaya Organisasi, Teknologi Informasi terhadap Kualitas Sistem Informasi Akuntansi Puspitawati, Lilis
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16, No 1 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

This study aims to determine how much influence Organizational Culture and Information Technology has on the Quality of Accounting Information Systems. This research was conducted by distributing questionnaires to companies that were used as research samples. The unit of analysis in this study is the car dealer located in Bandung. The method used in this study uses descriptive methods and verification method. The sampling method in this study is using a probability sampling technique with a simple random sampling approach. Data analysis using multiple linear regression, while for testing the hypothesis in this study using t test statistics using software SPSS 20. From the coefficient of determination obtained the value of the Organizational Culture of 37,45% and the value of Information Technology 60,52%. The results of this study indicate that Organizational Culture does not have a significant effect on the Quality of Accounting Information Systems, while Information Technology has a significant effect on the Quality of Accounting Information Systems
Understanding Taxpayer Perspectives on The Tax System and the Fairness of Tax Evasion Behavior: The Mediating Role of Tax Compliance Nurfauziah, Farah Latifah; Nurjuhariyah, Nurjuhariyah
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16, No 1 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2023.v16i1.002

Abstract

Tax evasion is an action taken to avoid tax burdens by being payable illegally by hiding the real situation. Among others, the variables of the tax system, tax justice and tax compliance used are thought to have an influence on tax evasion behavior based on the perception of the taxpayer. This research aims to test the mediating role of tax compliance on association between the perceived of the taxation system, tax fairness and tax evasion behavior. The population in this study were 91,224 individual taxpayers at KPP Pratama Karawang Utara. This research used Personally Administered Questionnaires with technique of the Slovin’s Formula in order to obtain a sample size of 100 respondents. This research uses multiple regression models to test each variable on tax evasion. The result showed that the taxation system had a direct effect on tax compliance with a significance value 0f 0.009, tax justice had no direct effect on tax compliance with a significance value 0f 0.841, the taxation system had no direct effect on tax evasion behavior with a significance value of  0.736, tax fairness and tax compliance had a direct effect on tax evasion behavior with a significance value of 0.000 and 0.008, the tax system and tax fairness have an indirect effect on tax evasion behavior through tax compliance with beta values 0.146, and 0.116.
Understanding Tax Avoidance Behavior: The Interplay of Audit Quality, Company Size, and Audit Committee in Islamic Commercial Banks in Indonesia Chairunisa, Mariyam; Sarpingah, Siti
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16, No 1 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2023.v16i1.003

Abstract

Taxation plays a pivotal role in the economy as it constitutes the primary source of revenue for a nation, Indonesia included. By imposing taxes across all sectors, it undoubtedly fuels developmental endeavors. In this research, we investigate how audit quality and company size influence tax avoidance, with the moderation of audit committees, within Islamic commercial banks operating in Indonesia between 2016 and 2021. One of the highest state revenues is supported by the taxation sector. Tax revenues are used to finance state spending as well as for state development. Efforts to optimize tax sector revenue are not without obstacles. Companies tend to take action to minimize or minimize tax costs by exploiting weaknesses in tax regulations, one of the actions taken is tax avoidance.. The research method used is the saturated sample method which uses secondary data in the form of annual reports of fourteen Islamic commercial banks in Indonesia that provide Annual Reports. The data obtained were processed by multiple linear regression analysis using SPSS statistical tools. The results of the study state that audit quality has a significant and negative effect on tax avoidance. However, company size has no effect on tax avoidance. The audit committee can strengthen the relationship between audit quality and tax avoidance. On the other hand, the audit committee is not able to strengthen the effect of company size on tax avoidance. This research is expected to be a reference for further research.
The Relationship Between Political Connections and Corporate Governance Quality: Evidence from Indonesia Harianto, Sandy
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16, No 1 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

In this study, the author investigates the relationship between political connections and corporate governance quality in Indonesia, a developing country that experience significant improvement of corporate governance implementations and the nature of political connectedness to provide evidence to support the stewardship theory (complementary relationship). Using hand-picked data from Indonesian listed firms between 2010-2015 period, the author  find that politically connected firms have better corporate governance quality, measured by corporate governance index and disclosure index, than non-connected firms. Additionally, the author also find that the positive effect of political connections will be strengthened in the presence of a stronger/more independent board composition. The results of this study will be useful to government and regulators promoting the benefits of good corporate governance system. In particular, the results suggest that the nature of political connections can change from rent-seeking opportunistic behaviour (agency theory) to accountable behaviour (stewardship theory), even in an emerging country with the presence of large dominant shareholders such as Indonesia, depending on several factors in the institutional setting.
Perception of MSMEs in the Use of Ecommerce to Improve the Accuracy of Sales and Inventory Information Systems Putra, Yananto Mihadi
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16, No 1 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2023.v16i1.004

Abstract

The development of information technology is very rapid accompanied by the advancement of technology-based information systems. Technology makes a significant contribution by providing various conveniences for companies or organizations. One of the fields that is highly affected is Micro, Small, and Medium Enterprises (MSMEs). Although e-commerce has been widely used by MSMEs to increase sales and profitability, there are still challenges in measuring the effectiveness of accounting information systems implemented through e-commerce. This study aims to find out how effective the accounting information system is for MSME actors who use e-commerce. The main focus is to measure the impact of the use of e-commerce on the accuracy of sales information (IP) and profitability (PT) on MSMEs. The method used in this study is a descriptive quantitative approach. The independent variables studied were the accuracy of sales information (IP) and profitability (PT), while the dependent variable was the use of e-commerce (PE). Data was collected through a survey method from MSMEs using e-commerce in Jakarta, with a random sampling technique based on area (Cluster Random Sampling). The research instrument in the form of a questionnaire with a Likert scale was used to measure user perception related to the variables studied. The results of the study show that the use of e-commerce significantly improves the accuracy of sales and inventory information systems in MSMEs. Statistical analysis shows that the independent variables of sales information accuracy (IP) and profitability (PT) have a significant effect on the dependent variables of e-commerce use (PE). The description of the characteristics of the respondents showed that the majority of respondents were MSME owners or managers with more than five years of experience in using e-commerce, and had an education level at the S1 level. The use of e-commerce has a positive and significant effect on the accuracy of the sales and inventory information system for MSMEs in Jakarta. E-commerce has proven to be an effective tool to increase the efficiency and profitability of MSMEs.

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