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Yananto Mihadi Putra
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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 174 Documents
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Kompetensi Aparatur Desa, Pemanfaatan Sistem Keuangan Desa, dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan Isyah Jamiatus Sholihah; Neni Nurhayati; Dendi Purnama
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 3 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2021.v13i3.001

Abstract

There were irregularities and abuse of authority by village officials in the use of village funds, resulting in manipulation of financial report data which made financial reports unable to be relevant and reliable. This study aims to analyze the effect of village apparatus competence, utilization of the village financial system (siskeudes), and internal control systems on the quality of financial reports. This research method used is descriptive and verification methods. The population in this study were all 35 village governments in Talaga and Maja districts with units of analysis including; village head, head of finance/treasurer, and village consultative body (BPD) which means there are 105 respondents. Determination of the sample in this study using a saturated sample of 105 respondents. Data collection techniques using a questionnaire or questionnaire. The data analysis technique used is multiple linear regression analysis. The results of this study found that the competence of village officials, the utilization of the village financial system (siskeudes), and the internal control system had a positive and significant effect on the quality of financial reports.
Anteseden Penggunaan E-Filing Dan Dampaknya Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Daerah Istimewa Yogyakarta Abdul Baasith Effendi; Amir Hidayatulloh
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13i2.002

Abstract

As a bureaucracy that manages a source of state revenue, the Directorate-General of Taxes is required to continually improve services in the tax sector, one of which is by utilizing information technology through the use of e-filing. This study aims to analyze the factors that encourage taxpayers to use e-filing and its impact on taxpayer compliance. The population of this study is an individual taxpayer who is in the Special Region of Yogyakarta. The sampling technique in this study used purposive sampling, with the criteria (1) individual taxpayers who are in the Special Region of Yogyakarta, (2) individual taxpayers who have a Taxpayer Identification Number, and (3) individual taxpayers who use e-filing. Collecting data in this study using a questionnaire given directly to respondents. Respondents in this study amounted to 98 respondents. The data analysis technique in this study used Partial Least Square with the help of the SmartPLS tool. This study shows that the use of e-filing is influenced by the perception of ease of use and social factors. Meanwhile, perceived usefulness has no effect on the use of e-filing. Finally, the use of e-filing can affect individual taxpayer compliance.
Pengaruh Koneksi Politik, Transfer Pricing, dan Strategi Bisnis terhadap Agresivitas Pajak Dimoderasi dengan Sales Growth Cholva Dian Susanti S.; Ayunita Ajengtiyas Saputri Mashuri; Ekawati jati Wibawaningsih
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2021.v14i1.011

Abstract

This research use quantitative method to find out the influences of political connections, transfer pricing, and business strategies on tax aggressiveness moderated by sales growth. Tax aggressiveness are measured using the cash effective tax rate (CETR) as a proxy, while political connections, transfer pricing, and business strategies are measured using a variable dummy. Meanwhile, sales growth as a moderator is measured by the sales growth ratio. Researchers selected all companies listed on the Indonesia Stock Exchange (BEI) from 2017 to 2019 as population research. The sample data observed were 260 sample data obtained through non-probability sampling, namely the purposive sampling method. The regression analysis of the panel data hypothesis testing used in this study and processed using STATA 16. The test results obtained include, (1) political connections, transfer pricing, and business strategies simultaneously have a significant influences on tax aggressiveness (2) sales growth are unable to strengthen or weaken political connections, transfer pricing, and business strategies influences to tax aggressiveness.
Anteseden Kecurangan Akuntansi Asbi Amin; Muslim Muslim; Novita Adam; Rapika Anwar; Parmin Ishak
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 3 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13i3.003

Abstract

The phenomenon of fraud in Indonesia often involves people who have important positions in an organization, including the Makassar City regional apparatus organization where in the 2018-2020 period several findings of fraud were revealed. This study detects how compensation and compliance with accounting rules affect accounting fraud and wants to test whether strict accounting rules through moderating unethical behavior affect accounting fraud. The research sample is 92 Apparatus in Makassar City Regional Apparatus Organizations. Data were collected from distributed questionnaires and tested using the Partial Least Square (PLS) approach. We find that compensation and accounting compliance have a significant negative influence on accounting fraud. Unethical behavior is able to moderate the relationship between compliance with accounting rules and accounting fraud.
Pengaruh Integritas, Kompetensi dan Skeptisme Auditor Terhadap Kualitas Audit Syamsuri Rahim; Ratna Sari; Wardaningsi Wardaningsi; Muslim Muslim
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13i2.007

Abstract

The professionalism of auditors in carrying out attestation of financial statements prepared by partners has a very important role. This is because the results of the attestations that have been carried out by an auditor serve as a communication medium regarding the integrity of the performance carried out by the partners. Some things that are considered to have an influence on the professional attitude of an auditor in providing quality audit reports are the attitude of integrity, competence and skepticism when carrying out an attestation task. This study aims to determine the effect of integrity, competence and auditor skepticism on the quality of audit results at the Inspectorate of South Sulawesi Province. The data used in this study are primary data in the form of respondent's assessment of the integrity, competence and skepticism of auditors and the quality of audit results at the Inspectorate of South Sulawesi Province. Methods of data collection using questionnaires and literature study. The data analysis technique used multiple linear regression analysis, t test, F test and determination coefficient test. The results of the study found that the integrity and skepticism of auditors had a significant effect on the quality of audit results at the Inspectorate of South Sulawesi Province. Competence does not have a significant effect on the quality of audit results at the Inspectorate of South Sulawesi Province.
Pengaruh Opini Audit, Temuan Audit Dan Tindak Lanjut Hasil Audit Terhadap Jumlah Kasus Korupsi Fransisca Listyaningsih Utami
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13i2.008

Abstract

The increase in the number of regional governments that have received the unqualified predicate in their regional financial reports is not in line with the criminal acts of corruption cases that have occurred in a number of regions. In fact, not a few regional heads were involved in the corruption crime. Seeing this phenomenon, this study aims to analyze the effect of audit opinions, audit findings and audit corrections on corruption cases in local governments in Indonesia in 2012-2017. This research is a quantitative study using panel data and multiple regression with a random effect model. The results showed that audit opinion and audit findings on regulatory compliance had a negative effect on corruption cases, audit rectification had a positive effect on corruption cases. However, audit findings regarding weaknesses in the internal control system have no effect on corruption cases.
Pengaruh Economic Value Added (EVA) Dan Kinerja Perusahaan Terhadap Market Value Added (MVA) Dina Supriani; Rieke Pernamasari
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2021.v14i1.004

Abstract

The added market value of a company can show whether the company's managers have allocated their resources efficiently so that they can provide economic benefits? So that it is often a guide for investors in choosing a company which of course affects the stock price. This study aims to determine the effect of economic value-added, and company performance proxied through return on assets, and debt to equity ratio to market value-added. The population in this study is the LQ 45 index company on the Indonesia Stock Exchange in 2017-2019. Sampling using the purposive sampling method obtained 22 company data studied and the amount of data is 66 data. The results of research using SPSS 22 software show that economic value added, return on assets, and debt to equity ratio has a significant effect on market value-added. So it can be concluded that both added value and historical financial performance have an influence on the amount of company value represented by market value-added.
Kebijakan Dividen di Indonesia: Profitabilitas, Arus Kas Operasi dan Ukuran Perusahaan Allia Hammast; Melisa Rosman; Amrie Firmansyah
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2021.v14i1.009

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh profitabilitas, arus kas operasi dan ukuran perusahaan terhadap kebijakan dividen. Populasi dalam penelitian adalah perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2017-2019. Berdasarkan purposive sampling, penelitian ini mendapatkan sampel berjumlah 108 observasi. Data penelitian menggunakan informasi laporan keuangan perusahaan yang diperoleh dari www.idx.co.id dan situs perusahaan. Metode analisis penelitian ini menggunakan regresi logistik. Hasil penelitian ini menyimpulkan bahwa profitabilitas tidak berpengaruh terhadap kebijakan dividen. Sementara itu, arus kas operasi dan ukuran perusahaan berpengaruh positif terhadap kebijakan dividen.  Penelitian ini menunjukkan bahwa terdapat adanya informasi laporan keuangan perusahaan yang dapat digunakan sebagai indikasi dalam menentukan kebijakan dividen yang ditetapkan oleh perusahaan.
Tinjauan Analisis Anggaran dan Relisasi Biaya Pemasaran Terhadap Kinerja Penjualan Jasmadeti Jasmadeti; Amarolah Amarolah
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 3 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13i3.005

Abstract

The potential for business growth in the property sector in Indonesia, which is quite good, needs to be accompanied by an optimal marketing mechanism for property companies. One way of optimizing marketing is by preparing the required marketing budget. This study is to analyze the relationship between the 2014-2018 marketing expense budget report of PT Ikuba Corporindo Mandiri based on the variance ratio, growth ratio, and efficiency ratio. This study used a descriptive analysis method using company data from 2014-2018 using a quantitative method. The results of this study indicate that there is a relationship between marketing costs and sales, there is a positive relationship. The data used are secondary data and analyzed using the ratio of variation formula, growth ratio, and efficiency ratio
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Reputasi Auditor, Dan Capital Intensity Terhadap Tax Avoidance Java Mahbubillah Nibras; Sofyan Hadinata
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13i2.001

Abstract

Taxes are one of the important sources of state income in Indonesia, but the majority of taxpayers think that taxes are an additional burden for business activities. So that many taxpayers are planning their tax obligations with tax avoidance. This study aims to test empirically the effect of profitability, leverage, company size, auditor reputation, and capital intensity on tax avoidance. This study uses manufacturing companies listed on the Sharia Stock Index (ISSI) from 2012 to 2017. The sample selection method used is purposive sampling. The sample obtained was 21 companies, so the number of observations in this study was 126. Panel data regression analysis was used in this study using the help of Eviews version 10. Based on the results of multiple linear regression, the results show that profitability and company size has a positive effect on tax avoidance, while Auditor's reputation has a negative effect on tax avoidance. As for leverage and capital, the intensity has no effect on tax avoidance.

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