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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 198 Documents
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Company Characteristics as a Determinant of Tax Aggressiveness in Real Estate and Property Companies in Indonesia Kautsar Riza Salman
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16 No 3 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

This study aims to obtain empirical evidence regarding the effect of company characteristics on the level of tax aggressiveness. The characteristics of the company in this study are represented by leverage, capital intensity, inventory intensity, and liquidity. The population in this study are all companies engaged in real estate and property and listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The empirical finding of this study is that leverage has a positive effect on ETR. High leverage results in a lower level of tax aggressiveness because it is proven that companies pay higher income taxes. This study did not find the effect of capital intensity, inventory intensity, and liquidity on the level of tax aggressiveness. The policy implication for tax institutions is that high leverage on real estate and property companies does not necessarily increase the tendency of corporate tax aggressiveness, even the research results show the opposite result.
Faktor-Faktor Yang Mempengaruhi Carbon Emission Disclosure Maharani Prasti Amira; Husnah Nur Laela Ermaya; Munasiron Miftah
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16 No 3 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

Penelitian dilakukan untuk mengetahui pengaruh dari carbon risk management, board diversity, sustainability committee, dan environmental performance terhadap carbon emission disclosure. Penelitian dilakukan terhadap 23 perusahaan non keuangan yang terdaftar pada Bursa Efek Indonesia (BEI) pada periode 2017-2019. Dari 23 perusahaan tersebut didapatkan 69 total sampel penelitian. Teknik analisis yang digunakan adalah analisis regresi linear berganda dengan tingkat signifikansi sebesar 5%. Data diolah menggunakan STATA v.16 dengan hasil uji hipotesis menyatakan bahwa tidak terdapat pengaruh antara carbon risk management, board diversity, dan sustainability committee terhadap carbon emission disclosure. Sedangkan environmental performance berpengaruh secara signifikan positif terhadap carbon emission disclosure. Sedangkan untuk variabel kontrol, profitabilitas berpengaruh signifikan negatif dan ukuran perusahaan berpengaruh signifikan positif terhadap carbon emission disclosure.
Transparansi dan Akuntabilitas dalam Pengelolaan Keuangan dan Penyajian Laporan Keuangan di Yayasan Membangun Bersama Semesta Indonesia (Yamesta Indonesia) Aida Fitira; Dewi Darmastuti; Ermawati Ermawati
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16 No 2 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana transparansi dan akuntabilitas dalam pengelolaan keuangan dan penyajian laporan keuangan di Yamesta Indonesia, yayasan yatim dan dhuafa. Penelitian ini menggunakan metode penelitian kualitatif dengan melakukan wawancara informan kunci dan informan pendukung, observasi dan dokumentasi. Hasil penelitian ini menunjukkan bahwa Yamesta Indonesia telah menerapkan transparansi dan akuntabilitas atas pengelolaan keuangan dan penyajian laporan keuangan yayasan. Dalam mewujudkan transparansi, yayasan telah melakukan pelaporan keuangan kepada donatur secara berkala. Akuntabilitas yayasan dibuktikan dengan melakukan pencatatan dan penyajian laporan keuangan yayasan sebagai bentuk pertanggungjawaban dalam mengelola keuangan. Namun, Yamesta Indonesia belum mengacu pada pedoman yaitu ISAK 35 dalam penyajian laporan keuangan karena kurangnya pemahaman dari sumber daya manusia yang dimiliki. Hasil penelitian ini dapat menjadi masukan kepada yayasan terutama Yamesta Indonesia untuk dapat menyusun laporan keuangan berdasarkan ISAK No.35.
DAMPAK RISK BASED AUDIT TERHADAP KINERJA PERUSAHAAN Ari Naswandi; Novita Novita
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16 No 2 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh risk based audit terhadap kinerja perusahaan. Adapun indikator kinerja perusahaan yang diukur pada penelitian dilihat dari sisi kinerja keuangan dan non keuangan dengan menggunakan perspektif Balance Scorecard (BSC). Unit penelitian adalah PT Astra Sedaya Finance Area DKI 1 & 2 di Jakarta Selatan. Jumlah sampel penelitian ini sebanyak 400 orang karyawan dari 800 orang karyawan inti PT Astra Sedaya Finance Area DKI 1 & 2 di Jakarta Selatan, dimana sampel tersebut diperoleh melalui metode sampel dari populasi terbatas serta teknik purposive sampling. Analisis deskriptif kuantitatif dan analisis verifikatif Partial Least Square digunakan dalam pengolahan data penelitian. Hasil penelitian menunjukkan risk based audit berpengaruh positif terhadap peningkatan kinerja perusahaan. Hal ini dapat diartikan bahwa audit berbasis risiko dapat membantu manajemen dalam mengelola risiko-risiko menjadi lebih efektif sehingga dapat meningkatkan kinerja perusahaan baik dari sisi keuangan dan non keuangan. Hasil audit berbasis risiko dapat menjadi bahan masukan bagi perusahaan dalam meningkatkan kinerja perusahaan. Adapun kebaruan penelitian ini adalah melihat dampak implementasi risk based audit dalam meningkatkan kinerja perusahaan dari sisi kinerja keuangan dan non keuangan pada industri jasa keuangan.
Tax Aggressiviness : Kajian Pada Beban Iklan dan Inventory Intensity Pada Perusahaan Food and Beverages Periode 2016-2019 Nur Azizah Hidayanti
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16 No 2 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

Tax aggressiveness is a phenomenal issue among the public. Tax aggressiveness occurs in almost all large and small companies around the world. This is evidenced by the failure to achieve the realization of tax revenues that have been targeted by the government. This study aims to examine how the influence of Advertising Expenses, Inventory Intensity on Tax Aggressiviness partially or simultaneously in manufacturing companies in the food and beverages sector listed on the IDX in 2016-2019. 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 SPSS 25 program. The results of this study indicate that (1) Advertising Expenses have an effect on Tax Aggressiviness; (2) Inventory Intensity has no effect on Tax Aggressiviness; (3) Advertising Expenses and Inventory Intensity together have an effect on Tax Aggressiviness with the value of the Adjusted R Square coefficient of determination 16.7%.
Analisa : Program Samsat Keliling Dan Samsat Drive Thru Dalam Menciptakan Kepuasan Wajib Pajak Ida Fitriyah
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16 No 2 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

This study aims to examine the effect of mobile samsat and drive thru samsat on taxpayer satisfaction in paying taxes on two-wheeled motorized vehicles at the Lamongan samsat joint office. This research is a quantitative research with a descriptive approach. The population in this study uses an infinite population because the number of samples used cannot be known with certainty. The sampling technique used in this study is purposive sampling, from the technique obtained a research sample of 120 respondents. Data analysis using hypothesis testing. The data were analyzed using SPSS with SPSS 26 software. The results of the study with multiple linear regression analysis showed that the mobile samsat and drive thru samsat variables which became the dominant variable were samsat keliing, while using the F test showed that the mobile samsat and drive thru samsat variables had an effect on taxpayer satisfaction in paying two-wheeled motorized vehicle taxes at the Lamongan Samsat joint office.
Virtual Concert as an Alternative to Tax Revenue from Music Concerts During the Covid-19 Pandemic (A Case Study on Music Concerts in DKI Jakarta) Ratih Kumala; Mainita Hidayati
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16 No 2 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

The phenomenon in this study was the impact of the spread of the Covid-19 virus causing the holding of music concert entertainment to be cancelled. This caused a potential loss in local tax revenue. An alternative was needed to overcome the potential loss. This study was aimed at analyzing virtual concerts as an alternative to tax revenue from music concerts during the Covid-19 pandemic at music concerts in DKI Jakarta, the obstacles faced, and the efforts that can be made to overcome these obstacles. This research was a descriptive research. The location of the research was carried out at the DKI Jakarta Regional Revenue Agency. The type of data used was primary data and secondary data. Based on the results of the research, virtual concerts were an alternative to tax revenue from music concerts in Jakarta in 2020 as an effort to overcome potential losses which were the impact of the Covid-19 outbreak on entertainment taxes in the province of DKI Jakarta. When the Covid-19 virus began to enter Indonesia, many promotors cancelled music concerts in Jakarta this year and changed the concert schedule in 2021. The revenue of entertainment tax for the organization of music concert entertainment in 2019 that was as much as Rp. 39,386,402,190,00, while for this year the amount of tax revenue for the organization of the concert music decreased only about 8.6 Billion rupiahs. For this reason, innovations such as virtual concerts and drive-ins were needed as an alternative to tax revenue from music concert performances during the Covid-19 pandemic.
Analisis Kondisi Keuangan, Penyerapan Anggaran, Transparansi, Alokasi Anggaran dan Opini Laporan Keuangan terhadap Keberlangsungan Pemerintah Daerah Abdul Rohman
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16 No 2 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

Pandemi memiliki dampak pada berbagai bidang kehidupan. Swasta, masyarakat dan pemerintah terkena dampak dari pandemi covid 19. Penelitian ini bertujuan untuk meneliti apakah   variabel kondisi keuangan, penyerapan anggaran,  transparansi,  alokasi anggaran  dan  opini laporan keuangan  memiliki pengaruh terhadap upaya pemerintah daerah dalam melangsungkan roda pemerintahnya. Penelitian ini menggunakan data dari laporan keuangan pemerintah daerah seluruh Indonesia   atau sebanyak 542 dengan windows data tahun 2013 hingga 2019 dan laporan hasil pemeriksaan BPK .Hasil penelitian menunjukkan bahwa variabel alokasi anggaran dan variabel transparansi anggaran berpngaruh terhadap keberlangsungan pemerintah daerah. Sedangkan variabel alokasi anggaran, opini dan kondisi keuangan tidak berpengaruh pada keberlangsungan pemerintah daerah. Hasil ini menujukkan bahwa pemerintah dalam menyusun anggaran telah memiliki kesesuaian numenklatur dokumen antar tahapan dan kesesuaian pagu,  ketepatan waktu penyediaan dokumen dan kemudahan akses terhadap pengelolaan keuangan.Variabel opini dengan indikator kesesuaian dengan SAP, kecukupan pengungkapan, kepatuhan pada peraturan dan efektivitas SPI belum optimal. Variabel penyerapan anggaran dengan indikator struktur APBD dan realisasi anggaran, dan  variabel kondisi keuangan yang diukur dengan indikator kemandirian keuangan, fleksibilitas keuangan dan solvabilitas juga belum optimal. Pemerintah daerah harus memperhatikan aspek alokasi anggaran dan transparansi pengelolaan keuangan dengan baik. Penelitian ini memiliki keterbatasan data realisasi anggaran tahun 2020 dan 2021.
PERSEPSI WAJIB PAJAK TENTANG PP NOMOR 23 TAHUN 2018, KESADARAN WAJIB PAJAK, PEMAHAMAN PERATURAN, DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK E-COMMERCE DI KOTA SURAKARTA Dewi Kus Fajarini; Nur Kholis
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16 No 2 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

AbstrakTujuan penelitian yang dilaksanakan yakni guna mengetahui pengaruhnya persepsi wajib pajak tentang PP Nomor 23 tahun 2018, kesadaran wajib pajak, pemahaman peraturan, dan tarif pajak terhadap kepatuhan wajib pajak e-commerce di kota Surakarta. Populasinya yang dipakai yakni pelaku e-commerce di kota Surakarta. Berdasarkan kriteria tertentu, maka besarnya ukuran sampel yakni sejumlah 100 responden. Data dikumpulkan dengan metode kuesioner (google form) yang diukurnya memakai skala likert. Metode analisis data yang digunakan adalah: (1) statistik deskripsi, (2) uji kualitas data mencakup pengujian reliabilitas serta validitas, (3) uji asumsi klasik mencakup uji autokorelasi, heteroskedastisitas, multikolinearitas, dan kenormalan data, (4) analisis regresi linier berganda. Kesimpulan penelitian ini yakni terdapat pengaruh kesadaran wajib pajak dan pemahaman peraturan yang bermakna pada kepatuhan wajib pajak e-commerce. Sedangkan persepsi wajib pajak tentang PP Nomor 23 tahun 2018 dan tarif pajak tidak mempengaruhi kepatuhan wajib pajak e-commerce.Kata Kunci:      PP Nomor 23 tahun 2018, kesadaran wajib pajak, pemahaman peraturan, tarif pajak, kepatuhan wajib pajak, e-commerce
Key Financial Performance Comparative Analysis of Conventional Rural Banks and Islamic Rural Banks in Indonesia during the Covid-19 Pandemi Ken Paramita Aryana; Lucky Nugroho; Yananto Mihadi Putra
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16 No 3 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

During the Covid-19 pandemic, all industrial sectors including banking experienced a slowdown. Therefore, this article aims to analyze the key financial indicators of Conventional Rural Bank (CRB) and Islamic Rural Bank (IRB) during the Covid-19 pandemic. The key financial indicators include Capital Adequacy Ratio (CAR), Return on Asset (ROA), Operating Expense Ratio (OER), NonPerforming Loan/Finance (NPL/NPF), and Loan/Finance Deposit Ratio (LDR/FDR). The method used in this research is comparative descriptive statistics with the observation period of January 2019 to December 2020. Based on the results of the study, during the Covid19 pandemic, the OER ratio in CRB and IRB also decreased due to a slowdown in operating income which was contracted due to the Covid-19 pandemic. Both CBR and SBR experienced an increase in credit/financing risk and non-performing loan/financing (NPL/NPF) during the Covid-19 pandemic. As well as the LDR ratio in the CRB and FDR in the IRB has decreased its ability to meet the demand for credit/financing by using total assets owned. The performance of CRB from the aspect of capital adequacy (CAR) is better than IRB. However, IRB has better the effectiveness of using its assets to generate income which is shown in the ROA ratio that higher than CRB. IRB can be more resilient to crises because it can adapt to situations and is more flexible. Islamic finance does not recognize interest, so it can survive interest rates that fluctuate.

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