Profita : Komunikasi Ilmiah dan Perpajakan
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.
Articles
174 Documents
<![CDATA[Does Flypaper Effect Occurs On Local Government Expenditure? ]]>
<![CDATA[Nur Fitriana Hamsyi]]>;
<![CDATA[Fitriyani Fitriyani]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2021.v14i1.006
<![CDATA[This research attempts to test whether the flypaper effect occurs in the relationship between original local government revenue and a balanced budget on local government expenditure in West Kalimantan Province. The data obtained were 14 regencies and cities in the period 2013-2019. Panel data is used in this study with analysis using Stata software. The result is that the flypaper effect phenomenon occurs in general allocation funds and special allocation funds for local government expenditure. This study also finds that general and special allocation funds positively affect local government expenditure, whereas the original local government revenue and sharing funds do not affect local government expenditure. It proves that local governments are still highly dependent on central government transfer funds rather than increasing their original local government revenue.]]>
<![CDATA[The Effectiveness Application of E-Invoice VAT to The Taxable Entrepreneurs in KPP Pratama Madiun ]]>
<![CDATA[Nur Wahyuning Sulistyowati]]>;
<![CDATA[Nik Amah]]>;
<![CDATA[Farida Styaningrum]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 3 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2021.v13i3.002
<![CDATA[Value-added tax (VAT) is one of the sources of state revenue from the tax sector. The use of e-invoices is expected to increase taxpayer compliance. This study aims to analyze and test the application of E-Invoice VAT to the compliance of Taxable Entrepreneurs (PKP) listed in KPP Pratama Madiun. This type of research is qualitative research with the explorative method. Data sources are primary data obtained from interviews with Taxable Entrepreneurs (PKP) and Tax Officer. Data analysis use the exploration analysis method. The result of the research shows that: Application of e-invoice within the scope of KPP Pratama Madiun has been effective, Effectiveness of VAT e-invoice implementation improve taxpayer compliance, Several times interviewed states the use of e-invoice is an internet connection problem, and the application of errors sometimes occurs.]]>
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Perusahaan ]]>
<![CDATA[Amalia Indah Fitriana]]>;
<![CDATA[Hendra Galuh Febrianto]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2020.v13i2.006
<![CDATA[Financial reports are a manifestation of the company's management achievements so that the preparation of financial reports must be presented properly and on time. However, in the preparation process, it is sometimes constrained by various internal and external factors, resulting in misstatements in the reporting. This study aims to test empirically the significant influence of the factors that affect the quality of financial statements, especially in manufacturing companies listed on the Indonesia Stock Exchange ( IDX) in 2015-2017. In this study, the data used is secondary data, namely the financial statements of 120 companies listed on the IDX in 2015-2017. The research method with a causal approach is to avoid the relationship between variables and quantitative data. To prove the hypothesis, multiple regression testing was carried out beginning with the classical assumption test. The regression model passed the classical assumption test. The results show that manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017 show that company size, ownership structure, and market concentration have a significant effect on the quality of financial statements.]]>
<![CDATA[Pengaruh Ukuran Perusahaan, Kepemilikan Institusional Dan Intensitas Modal Terhadap Agresivitas Pajak ]]>
<![CDATA[Eko Hadi Siswanto]]>;
<![CDATA[Chadijah Chadijah]]>;
<![CDATA[Nurwati Nurwati]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2021.v14i1.003
<![CDATA[The phenomenon of tax aggressiveness is real, this is evidenced by the low tax ratio in Indonesia. This study aims to examine how the influence of Company Size, Institutional Ownership, and Capital Intensity on Tax Aggressiveness partially or simultaneously in infrastructure, utility, and transportation sector companies listed on the IDX in 2015-2019. This study uses secondary data in the form of financial reports obtained from the Indonesia Stock Exchange website. This research method uses quantitative research methods with data processing using Excel and the SPSS 22 program. The results of this study indicate that (1) company size has no effect on tax aggressiveness; (2) Institutional Ownership does not affect tax aggressiveness; (3) Capital Intensity affects Tax Aggressiveness; (4) Company Size, Institutional Ownership, and Capital Intensity together affect Tax Aggressiveness with the value of the Adjusted R Square coefficient of determination of 42.7%.]]>
<![CDATA[Persepsi Wajib Pajak di Wilayah Tangerang Terhadap Digitalisasi Pelaporan Pajak ]]>
<![CDATA[Nadya Regina Louis]]>;
<![CDATA[Stefanus Ariyanto]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2021.v14i1.002
<![CDATA[The use of technology in tax administration is part of the efforts of the Directorate General of Taxes to assist taxpayers in the tax reporting and payment process. One of them is by using the e-Filing application. The aim of this study is to examine the taxpayer perception in explaining the digitalization of tax reporting systems using e-filing applications in the Tangerang area. The study uses usefulness, user satisfaction, ease of use, and security/confidentiality perceptions as proxies to the taxpayer perception. Samples of this study are taken using the convenience sampling method consist of 106 respondents in the Tangerang area, analyzed using the multiple linear regression method. The result of this study reveals that usefulness and user satisfaction perception has a significant impact on taxpayer perception on using e-filing systems, while ease of use and security/confidentiality perception doesn’t have a significant impact on taxpayer perception of using the e-filing systems.]]>
<![CDATA[Dampak Profesionalisme, Independensi, dan Etika Profesi Terhadap Kinerja Auditor Pada KAP Di Semarang ]]>
<![CDATA[Saifudin Saifudin]]>;
<![CDATA[Setia Dewi Ayuningtias]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2020.v13i2.005
<![CDATA[The role of the accounting profession is very important in providing reliable financial information for interested parties, it requires the skills of professional accountants. This can be seen through the level of professionalism, independence, and the application of professional ethics. So, this study aims to examine the effect of professionalism, independence, and professional ethics on the performance of auditors at the Public Accounting Firm in Semarang City. This type of research is quantitative research. The population used is all auditors at the Public Accounting Firm in Semarang City who is registered at the Indonesian Institute of Certified Public Accountants. Sampling in this study using a purposive sampling method. The data sources used are primary and secondary data. The target respondents of this study were 60 respondents, but the respondent's data that could be processed were 53 respondents' answers. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that professionalism has an effect on auditor performance, independence has an effect on auditor performance, and professional ethics has an effect on auditor performance]]>
<![CDATA[Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Perbankan Indonesia (Studi empiris pada perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia tahun 2013-2016) ]]>
<![CDATA[Riaty Handayani]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 3 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2020.v13i3.004
<![CDATA[Research that examines the effect of intellectual capital on firm’s market value shows different results. The firm’s market value can be reflected in the price investors pay for their shares in the market. The purpose of this study to determine the effect of Intelectual Capital component consisting of Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Capital Employed Efficiency (CEE) to firm’s market value (PBV). The population in this study is banking companies listed on the Indonesia Stock Exchange in 2013-2016. The sample of this research is 100 from 25 banking companies. Sampling technique through purposive sampling method. Researchers used the VAIC ™ method by Pulic, using multiple linear regression analysis. The partial hypothesis test showed that there only Capital Employed Efficiency (CEE) has positive and significant influenceto firm’s market value, while Human Capital Efficiency (HCE) and Structural Capital Efficiency (SCE) have no effect on firm’s market value. While based on hypothesis test result simultaneously showed that Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Capital Employed Efficiency (CEE) together have significant influence to firm’s market value.]]>
<![CDATA[Analisis Faktor-Faktor Yang Memengaruhi Kualitas Laba Setelah Penerapan International Financial Reporting Standard (IFRS) ]]>
<![CDATA[Bonna Marietta Bardo]]>;
<![CDATA[Akhmad Saebani]]>;
<![CDATA[Andi Manggala Putra]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2020.v13i2.010
<![CDATA[This study is a quantitative study that aims to find out the factors that influence earnings quality after IFRS implementation. The dependent variable in this study is earnings quality measured by the calculation of discretionary accruals. And the independent variable for this research is company size measured using the natural logarithm of total assets, profitability using ROA and capital structure using DAR. The sample used was at property and real estate companies listed on the Indonesia Stock Exchange as many as 55 companies in 2012-2018. The sampling technique used in this study was by purposive sampling, which is the technique of determining the sample by considering a certain thing based on relevant criteria if it is associated with the research. The data analysis method used is a fixed effect regression model. Data processing in this study uses STATA. This study uses agency theory to strengthen research. The results showed that company size, profitability and capital structure had a significant positive effect on earnings quality.]]>
<![CDATA[Empirical Study of Tranfer Pricing in Consumption Companies on the Indonesia Stock Exchange ]]>
<![CDATA[Mamay Komarudin]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2021.v14i1.010
<![CDATA[The purpose of this research is to analyze the influence of good corporate governance (GCG) on transfer pricing; analyze the effect of tunneling incentive on transfer pricing, analyze the influence of intangible assets on transfer pricing and analyze the effect of profitability on transfer pricing. This type of research is exoplanet research. The population of this research is a multinational company in the consumption industry listed on the Indonesia Stock Exchange (IDX). Multiple linear analysis methods to look for regression equations. Based on the results of data analysis shows Good Cooporate Goverment (GCG) has a positive and significant effect on the company's decision to transfer pricing. Tunneling Incentive (TNC) has a positive and significant effect on the company's decision to transfer pricing. Intangible Asset has no positive and insignificant effect on the company's decision to transfer pricing. Profitability has no positive effect on the company's decision to transfer pricing.]]>
<![CDATA[ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI ATAS PENGAJUAN DAN PEMBAYARAN KLAIM ASURANSI PESERTA PENSIUN PADA PT ASABRI (PERSERO) JAKARTA ]]>
<![CDATA[Oktavia Monita Asri]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 3 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2020.v13i3.006
<![CDATA[Tujuan dari penelitian ini adalah untuk mengetahui penerapan sistem informasi akuntansi pada pengajuan dan pembayaran klaim pensiun pada PT ASABRI yang menjalankan proses bisnis dalam bidang asuransi untuk para peserta Prajurit TNI, Anggota Porli, PNS Kemhan, BUMN, BUMD yang mengaitkan pada unsur-unsur sistem informasi akuntansi. Metode dalam penelitian ini yang digunakan adalah metode kualitatif dengan pendekatan Etnometodologi dan Paradigram Interpretivism. Hasil yang diperoleh dari penelitian menunjukkan Prosedur dalam pengajuan dan pembayaran klaim pensiun sudah sesuai dengan SOP, Sistem Pengelolaan Dana Pensiun Menggunakan Sistem “Pay as you go” dan Sistem Informasi akuntansi PT ASABRI sudah berjalan dengan baik dan efektif, Dalam Pengambilan Dana pensiun menggunakan 3 cara yaitu : Datang langsung ke Mitra Bayar, ATM, Surat Kuasa dan Surat Peninggalan. Namun perlu Pemantauan Sumber Daya Manusia dalam mengoperasikan Axapta untuk keberlangsungan sistem]]>
