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
198 Documents
<![CDATA[Understanding Taxpayer Perspectives on The Tax System and the Fairness of Tax Evasion Behavior: The Mediating Role of Tax Compliance ]]>
<![CDATA[Nurfauziah, Farah Latifah]]>;
<![CDATA[Nurjuhariyah, Nurjuhariyah]]>
<![CDATA[ Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16, No 1 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2023.v16i1.002
<![CDATA[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.]]>
<![CDATA[Understanding Tax Avoidance Behavior: The Interplay of Audit Quality, Company Size, and Audit Committee in Islamic Commercial Banks in Indonesia ]]>
<![CDATA[Chairunisa, Mariyam]]>;
<![CDATA[Sarpingah, Siti]]>
<![CDATA[ Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16, No 1 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2023.v16i1.003
<![CDATA[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.]]>
<![CDATA[The Relationship Between Political Connections and Corporate Governance Quality: Evidence from Indonesia ]]>
<![CDATA[Harianto, Sandy]]>
<![CDATA[ Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16, No 1 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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<![CDATA[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.]]>
<![CDATA[Perception of MSMEs in the Use of Ecommerce to Improve the Accuracy of Sales and Inventory Information Systems ]]>
<![CDATA[Putra, Yananto Mihadi]]>
<![CDATA[ Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16, No 1 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2023.v16i1.004
<![CDATA[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.]]>
<![CDATA[MELIHAT AKSESIBILITAS, TEKNOLOGI INFORMASI PADA SAAT PADEMI COVIC 19 TERHADAP AKSI KOMPETITIF USAHA MIKRO KECIL MENENGAH ]]>
<![CDATA[Audrey Margareth Siahaan]]>
<![CDATA[ Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16 No 2 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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<![CDATA[Perihal yang menarik buat menguji pengaruh aksesibilitas, teknologi data terhadap aksi kompetitif pada UMKM di dikala Pademi Covic 19. Riset ini memakai aksesibilitas serta teknologi data selaku variabel independen. Dan, variabel dependennya merupakan aksi kompetitif. Ilustrasi riset ini merupakan UMKM yang terdaftar jadi mitra Gojek wilayah Kecamatan Medan Timur, dimana mitra Gojek yang terletak di dekat Universitas HKBP Nommensen serta Universitas Negara Medan. Kuesioner digunakan buat pengumulan informasi, dimana disebarkan mengenakan quota sampling secara langsung kepada orang dagang UMKM sebanyak 30 kuesioner. Pengujian secara statistik memakai analisis regresi linear berganda, pengujian hipotesis uji t, uji F, serta uji regresi determinasi.Hasil analisis menampilkan kalau aksesibilitas( X1) mempengaruhi signifikan terhadap aksi kompetitif( Y), teknologi data( X2) tidak mempengaruhi signifikan terhadap aksi kompetitif( Y). Hipotesis 2 terletak didaerah penolakan serta Hipotesis 1 diterima sehingga hipotesis yang diajukan“ Diprediksi kalau aksesibilitas( X1) serta teknologi data( X2) secara simultan bepengaruh sgnifikan terhadap aksi kompetitif( Y)”]]>
<![CDATA[Penegakan Hukum Terhadap Pemungutan Pajak Pertambahan Nilai Barang Jasa Titip Dari Luar Negeri ]]>
<![CDATA[Mantha Elfrida Manullang]]>
<![CDATA[ Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16 No 3 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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<![CDATA[Along with advances in technology and easy access to travel abroad, a personal shopper business has also developed. Deposit service business is a term for business activities consisting of sellers who travel abroad in charge of buying goods deposited by buyers and receiving profits from the cost of deposit services. In practice, there are aspects of taxation, especially Value Added Tax (VAT). The perpetrators of online deposit services as one of the professions that are engaged in the economy, of course, have income from their business. In Undang-Undang Nomor 36 Tahun 2008 the object of income tax is income, namely any additional economic capacity received or obtained by a Taxpayer, both from Indonesia and from outside Indonesia, which can be used for consumption or to increase the wealth of the Taxpayer who concerned, by name and in any form. Included in this are rewards relating to services received or obtained from his business as an online deposit service business actor. The purpose of this study is to educate readers about VAT, especially for taxpayers who carry out business practices for depositing goods from abroad.]]>
<![CDATA[Urgency and Impact of Green Taxes Implementation in Encouraging Green Business Post Covid-19 ]]>
<![CDATA[Notika Rahmi]]>;
<![CDATA[Selvi Selvi]]>;
<![CDATA[Agitta Sofyan Purwaningtias]]>
<![CDATA[ Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16 No 3 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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<![CDATA[This study aims to examine the urgency, impact and strategy of Green Taxes in encouraging Green Business after the Covid-19 pandemic. This study uses a qualitative approach with a comparative descriptive type of research, in which the application of Green Taxes in various countries for the purpose of encouraging Green Business is compared to the conditions in Indonesia. The results of the research show that environmental damage due to industrial activities that occur in Indonesia can harm the country because, coupled with the COVID-19 pandemic, the end of which is not yet known, it will increase the state’s health spending. It. Many countries have successfully implemented Green Taxes and changed their business patterns to be environmentally friendly, although the negative impact of the green tax implementation, i.e. a decrease in net profit in the business sector, can result in layoffs and a decrease in tax revenue in several sectors. The application of Green Taxes in Indonesia is still at the level of the domestic tax function, which can be seen in the increasing target and realization of Green Taxes each year. The government must be more assertive in enforcing Green Taxes and be transparent in the use of the funds. Supervision in the implementation of the green tax policies must also be improved so that the expected goals can be achieved.]]>
<![CDATA[Factors Affecting Quality Regional Government Financial Statement in Jayapura District ]]>
<![CDATA[Yohanes Cores Seralurin]]>;
<![CDATA[Victor Pattiasina]]>
<![CDATA[ Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16 No 2 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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<![CDATA[The form of government accountability to the public is in the form of financial reports. This study aims to analyze the competence of human resources (HR), internal control systems (SPI), reconciliation, and the role of information technology on the quality of local government financial reports (LKPD). The type of data used in this study is primary data. Data collection was carried out by distributing questionnaires to Financial Managers (Budget Users and Financial Administration Officers) at Regional Apparatus Organizations in the Jayapura Regency Government. The number of OPD was 34, with three respondents in each OPD so that the total sample was 104 people. The results of the analysis show that HR Competency, Internal Control System (SPI), and the Role of Information Technology have a positive and significant effect on the quality of the Jayapura Regency LKPD.]]>
<![CDATA[Review of The Principle of Equity of Income Tax Result Share from The Central Government to Local Governments in Indonesia ]]>
<![CDATA[Dwikora Harjo]]>;
<![CDATA[Novianita Rulandari]]>
<![CDATA[ Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16 No 3 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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<![CDATA[This research was conducted to determine the sense of justice for the Income Tax Sharing Fund policy from the Central Government to Local Governments in Indonesia. This study uses a qualitative approach and descriptive research type by conducting library research and data collection using documentation on data obtained from related agencies. The results showed that the Revenue Sharing Fund currently being given by the Central Government to the Provincial Government in Indonesia was considered unfair by the recipients. This is due to the large number of sources of overdrafts located in the regions but the overdraft tax is treated as Central Tax. The conditions during the Covid-19 pandemic currently severely eroded regional finances and the revenue from Regional Original Taxes also decreased due to decreased purchasing power. It is hoped that there will be amendments to the regulation on Revenue Sharing Funds, namely the Regulation of the Minister of Finance of the Republic of Indonesia number 233 / PMK.07 / 2020 concerning Amendments to PMK-139 / PMK.07 / 2019 concerning Management of Profit Sharing Funds, General Allocation Funds, and Special Autonomy Funds. . Reformulation of the Composition of Profit Sharing Funds, Changes in the Basic Imposition of Production Sharing and Addition of Income Tax Objects are things that need to be proposed by Regional Governments throughout Indonesia to the Central Government.]]>
<![CDATA[Analisis Faktor-Faktor Yang Memengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor ]]>
<![CDATA[Fadli Ekaprima Ariansyah]]>;
<![CDATA[Andy Setiawan]]>;
<![CDATA[Ekawati Jati Wibawaningsih]]>
<![CDATA[ Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16 No 3 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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<![CDATA[Penelitian kuantitatif ini bertujuan untuk menganalisis pengaruh pemahaman perpajakan, kesadaran wajib pajak, sanksi pajak, dan tarif pajak terhadap kepatuhan WP PKB yang terdaftar di Samsat Kota Bogor. Dalam penelitian ini, kami menggunakan data primer dengan menyebarkan kuesioner. Metode pengambilan sampel menggunakan purposive sampling dengan jumlah responden sebanyak 100 orang. Menggunakan teknik analisis regresi linear berganda dengan aplikasi SmartPLS pada signifikansi 5%. Hasil penelitian ini menunjukkan bahwa Pemahaman Perpajakan dan kesadaran wajib pajak berpengaruh positif secara signifikan terhadap Kepatuhan WP PKB, Sanksi Pajak tidak berpengaruh secara signifikan terhadap Kepatuhan WP PKB, dan Tarif Pajak berpengaruh negatif secara signifikan terhadap Kepatuhan WP PKB.]]>
