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Yananto Mihadi Putra
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yananto.mihadi@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 174 Documents
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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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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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