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Profita : Komunikasi Ilmiah dan Perpajakan

Profita
Website

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

Search results for , issue "Vol 9, No 3 (2016)" : 8 Documents clear

ANALISIS DETERMINAN PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI DI PROVINSI BANTEN Wieta Chairunesia
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 9, No 3 (2016)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This study was conducted to see the effect of Personal Tax Payers, the BI Rate, Inflasidan the GDP of the Income Tax Receipts private in Banten province. This study used multiple linear regression analysis. The results of this study indicate that the amount of the individual taxpayer affected positively and negatively affect the GDP of the Personal Income Tax Revenue. Meanwhile, two other variables in this study, the BI Rate and Inflation does not affect the Personal Income Tax Revenue. This study uses a quantitative approach and using secondary data obtained from the Regional Office of Directorate General of Tax Banten, Bank Indonesia, and the body of the Central Statistics Banten Province. Data used in the form of quarterly data, starting from the first quarter of 2007 until the third quarter of 2014.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (STUDI KASUS PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI TAHUN 2014) Poppy Indriani; Titan Terzagie
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 9, No 3 (2016)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This study to analyze the influence of company size, profitability of the Company, the Company Solvency, Auditor Opinion, Earning Per Share and Total Audit Committee Audit Delay either partially or simultaneously on the company LQ 45 listed in the Indonesia Stock Exchange in 2014. This study uses quantitative data in the form of financial statements are derived from website www.idx.co.id and www.sahamok.co.id, sampling technique used purposive sampling technique. Sample of 39 companies. Then, the data analysis technique used is descriptive statistics, classical assumption test and multiple linear regression analysis using SPSS program. The results showed that: (1) The size of the Company has no significant effect on Audit Delay, shown with sig 0.109> 0.05 (2) Profitability perusahaa no significant effect on Audit Delay, shown with sig 0.083> 0.05 ( 3) Solvency Company has no significant influence on Audit Delay, shown with sig 0.730> 0.05 (4) Opinion Auditor has no significant effect on the Audit Delay, indicated by the value 0.738> 0.05 (5) EPS has a significant influence the audit Delay, shown with sig 0.030 0.05 (7) Company Size, Profitability, Solvency, Auditor Opinion, EPS, and Total Audit Committee simultaneously affect the Audit Delay, shown with sig 0.005 <0.05.

THE EFFECT OFTHE LOCALLY - GENERATED REVENUE AND THE GENERAL ALLOCATION FUND ON THE CAPITAL EXPENDITURE (Survey On the Provincial /District / City Region Banten and DKI Jakarta) Hari Setiyawati
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 9, No 3 (2016)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

The purpose of this study was to see whether there is an influence of The Locally-Generated Revenue and The General Allocation Fund on the Capital Expenditure . The Locally-Generated Revenue is measured from the taxes, levies, wealth management outcomes separated areas and other legitimate LocallyGenerated Revenue. The General Allocation Fund is measured from domestic revenue, the fiscal gap and basic allocation. The Capital Expenditure is property, plant and equipment expenditures. This study is a survey research in provincial government / district / city of Banten and Jakarta. The sample in this study were all local governments in the two provinces, amounting to ten local governments, so this study is a census research, in the sense that the entire population sampled. Data analysis method used is the multiple regression. From the results of data analysis and discussion, it can be concluded that The Locally-Generated Revenue affect on the Capital Expenditure. The General Allocation Fund affect on the Capital Expenditure.

REVALUASI ASET UNTUK TUJUAN PERPAJAKAN, AMBIL ATAU JANGAN YUSUF S. BASAR
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 9, No 3 (2016)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

The Government has launched a policy of taxation through the Minister of Finance numbered 191/PMK.010/2015 on Revaluation of Fixed Assets Proposed in the Year 2015 and 2016. Impact of revaluation, automatically has consequences to the increase on depreciation expenses of fixed assets are charged to the profit and loss next period, so company will have benefit from the revaluation of these assets. But Fixed Assets Revaluation for tax purposes is not free. There are taxes to be paid, especially if the asset after revaluation is sold to a third party, then the taxpayer will be charged as additional income tax. If the company still wants to take the program of the asset revaluation, fixed assets after the revaluation prohibited for sale to another party until the depreciation of assets ending.

ANALISIS PENGARUH KINERJA LINGKUNGAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) (Studi Empiris pada perusahaan yang terdaftar di Daftar Efek Syariah 2012-2015) Windi Asmara; Safira Almunawar
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 9, No 3 (2016)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This research aims to examine the effect of environmental performance, profitability, company size, and leverage on the disclosure of islamic social reporting. This research was performed on companies listed in the List of Islamic Securities. The population in this research were 227 companies in the period 2012-2015. Samples were taken using purposive sampling method. Sample meeting the criteria as many as 26 companies. Methods of data analysis using multiple linear regression analysis. The results of this research indicate that the size of the company's and environmental performance are significant effect on the disclosure of islamic social reporting, while profitability and leverage no significant effect on the disclosure of islamic social reporting companies listed in the List of Islamic Securities.

Pengaruh Pajak, Kepemilikan Asing, Bonus Plan dan Debt Covenant Terhadap Keputusan Perusahaan Untuk Melakukan Transfer Pricing (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015) Anita Wahyu Indrasti
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 9, No 3 (2016)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Transfer pricing phenomenon could be happened based on management motivation in order to tax avoidance or another opportunistic behavior, especially to do wealth transfer among related parties. Ownership stucture can affect management to transfer wealth the themselves or to majority stakeholder. Bonus plan and debt covenant also used by the company to get high profit. This study aimed to examine the effect of tax, ownership of foreign, bonus plan and debt covenant on the company’s decision to perform transfer pricing of all manufacturing company listed in Indonesia Stock Exchange. Sample selection was using purposive sampling method with final sample 26 companies in 104 observation from 2012-2015. The analysis technique used on this study is a binary logistic regression. The result shows that tax and ownership of foreign have significantly effect on the company’s decision to perform transfer pricing. The determination coefficient is 0,379 that means 37.9% transfer pricing is affected by independent variables. While the rest is explained by other variable in outside of this study that can explain transfer pricing

ANALISIS INTERNAL CONTROL, KOMPETENSI SUMBER DAYA MANUSIA DAN PENERAPAN E-COMMERCE TERHADAP SISTEM INFORMASI AKUNTANSI PADA BANK SYARIAH YANG TERDAFTAR DI BANK INDONESIA Rujito Rujito; Anna Cholifah; Diah Iskandar
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 9, No 3 (2016)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This study aimed to test the internal controls, human resources competencies and application of e-commerce to the accounting information system. The object of this study is that Islamic banks registered in Bank Indonesia. Data of research was received by data collection techniques literature and field studies in the form of questionnaires. The sampling technique used purposive sampling. The population in this study are employees of Islamic banks listed on Bank Indonesia. The sample are Islamic banks have more than one branch and sub-branch offices in Jakarta. The results showed that the internal control variables, the competence of human resources and implementation of e-commerce affect the accounting information system.

EVALUASI ARUS KAS TERHADAP AKTIVITAS PERDAGANGAN PERUSAHAAN EFEK Siska P. Yudowati
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 9, No 3 (2016)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Investors will open the Client Fund Account at securities firms that have a good performance. The company's performance can be judged a good effect on the company's operational effects described through financial reports, especially reports good operating cash flow. Cash flows from operating activities are derived primarily from the principal revenue-producing activities of the entity. If the securities company has a good performance it will have an impact on the number of investors who entrust the company's services so that the volume of these securities buy and sell securities increased. Samples were securities companies listed on the Indonesia Stock Exchange that have degan using purposive sampling method. Criteria sample in this study is a securities company entered into 15 highest trading volume for 5 years from 2010 s.d 2014 as many as seven companies. The results of the study explained that the company's performance is measured by the effect of the efficiency and adequacy of simultaneously operating cash flow does not affect the company's stock trading volume effect. Both the efficiency and adequacy of the operating cash flow of each partial no effect on the company's stock trading volume effect. They can only explain the trading volume amounted to 3.4548%.

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Contact Name
Yananto Mihadi Putra

Contact Email
yananto.mihadi@mercubuana.ac.id

Phone
+6289661079005

Journal Mail Official
editor.profita@mercubuana.ac.id

Editorial Address
Universitas Mercu Buana Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650 Telp.021-5840816 Ext. 5302, Fax. 021-5871312 Jakarta

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Yananto Mihadi Putra

Contact Email yananto.mihadi@mercubuana.ac.id

Phone +6289661079005

Journal Mail Official editor.profita@mercubuana.ac.id

Editorial Address Universitas Mercu Buana Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650 Telp.021-5840816 Ext. 5302, Fax. 021-5871312 Jakarta

Location Kota adm. jakarta barat, Dki jakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Yananto Mihadi Putra

Contact Email
yananto.mihadi@mercubuana.ac.id

Phone
+6289661079005

Journal Mail Official
editor.profita@mercubuana.ac.id

Editorial Address
Universitas Mercu Buana Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650 Telp.021-5840816 Ext. 5302, Fax. 021-5871312 Jakarta

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA