cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yananto Mihadi Putra
Contact Email
yananto.mihadi@mercubuana.ac.id
Phone
+6289661079005
Journal Mail Official
editor.profita@mercubuana.ac.id
Editorial Address
Universitas Mercu Buana Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650 Telp.021-5840816 Ext. 5302, Fax. 021-5871312 Jakarta
Location
Kota adm. jakarta barat,
Dki jakarta
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
 16   17   18   19   20 
The Impact of Maoderating Preferences on Taxpayer Complience Victor Pattiasina
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16 No 3 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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

Abstract

The Impact of Moderating Preferences on Taxpayer Compliance affecting taxpayer compliance is very important to implement. The purpose of this study was to examine the effect of understanding tax regulations, the application of a modernization system of tax administration on taxpayer compliance with risk preferences. In particular, this study aims to examine the moderating effect of the understanding factor, on taxpayer compliance, and administrative modernization. The data in this study are primary data and were obtained using research instruments in the form of questionnaires which were distributed directly or via google form to respondents containing 100 question items measured using a Likert scale. Data were analyzed using moderated regression analysis (MRA). The results of the study show empirical evidence that the understanding of tax regulations has a positive and no partial effect on taxpayer compliance, while the implementation of the tax administration modernization system partially has  effect on taxpayer compliance. Risk preferences are not able to moderate tax understanding but can moderate the implementation of the tax administration modernization system on taxpayer compliance
Siapkah Generasi Z Menjadi Akuntan Publik di Era Digital? Charoline Cheisviyanny; Sany Dwita; Herlina Helmy; Vita Fitria Sari
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16 No 3 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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

Abstract

Indonesia, similar to some other countries, are now facing public accountant shortage. The aim of this research is to provide understandings on accounting students’ and graduates’ (1) perceived obstacles in entering public accountant profession and (2) readiness in facing challenges of the digital era. The survey design was used to collect accounting students’ and graduates’ responses in Indonesia with regards to the research’s aims. Since the accounting students are Gen Z and the accounting graduates are Gen Y or Gen X, this study used The Theory of Generation. The study revealed that (1) CPA exam is the biggest obstacles for accounting students and graduates to enter public accountant profession and (2) the readiness of accounting graduates is significantly different (greater) than that of accounting students. The results of the study have implication to many related parties in regards to learning methods, dynamic work environments, examination/training methods, and parenting styles.
Shifting Skill Needed For Future Accountant Nadia Fathurrahmi Lawita; Anis Chariri
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16 No 2 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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

Abstract

Entering the 4.0 and 5.0 revolution era, all professions face challenges and differences are likely to be replaced by the presence of current technologies. With rapid technological advances supported by the sophistication of robotics and artificial intelligence, the accounting profession has a 95% possibility that it will be replaced in the future, so accountants must prepare themselves to face such competition by acquiring a deeper understandingof the accounting information system that should be mastered by every accountant to produce information that is quick, effective, and efficient. This study uses a literature review method that analyzes all the results from previous journals and also from several books that are related to the topic. Whereas to deal with this situation, accountants need to prepare themselves throughvarious actions, specifically through knowledge procurement pertaining to Information Systems and Technology that is also supported by Technical and Ethical Competence, Intelligence, Creativity, Digital Quotient, Emotional Intelligence, Vision, and Experience.
Discourses and Institutions in Tax Policy and Fiscal Sustainability: Evidence From Indonesia Agung Darono; Nur Arif Nugraha
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16 No 3 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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

Abstract

This paper argues fiscal policy and the achievement of fiscal sustainability as institutions coming from texts and discourses that constitute it. Using an interpretive policy analysis approach, we reveal how various discourses of tax policy and the achievement of fiscal sustainability dialectics. This study highlights some series of text-discourse-institution that explains the interplay between fiscal policy and the achievement of fiscal sustainability so that they become the main part of Indonesian public finance management. This paper finds that tax policy as an institution associates with the realization of fiscal sustainability is to increase the tax ratio while keep maintaining a self-assessment system. That is, the achievement of fiscal sustainability requires that tax policy can support (especially) finance government expenditures. The study revealed that the contemporary tax policy as an institution, exists influenced by the following discourses: (1) tax compliance strategy and taxing the hard-to-tax; (2) efforts to facilitate the strengthening of tax administration; (3) the establishment of information database as a tool to examine the compliance of taxpayers; (4) the division of taxing authority between central and local governments.
The Accountability of Reporting Covid-19 Management Funds in Pangkalpinang City (The Theory of Planned Behavior Approach) Rahmanisa Rahmanisa; Supri Supri; Dirga Ferdian; Sumiyati Sumiyati
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16 No 3 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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

Abstract

Covid-19's outspread made the government implement a reallocation policy for Covid-19 funds so that this research was conducted to see the accountability of local governments in reporting Covid-19 management funds based on the Theory of Planned Behavior. The use of primary data was taken from the distribution of questionnaires at the Pangkalpinang City Local Government Finance Office. Where the criteria for the sample is the employees in the fields involved in reporting Covid-19 management funds. The study uses a quantitative approach with the testing of double linear regression analysis. The study has shown that attitudes toward behaviour, subjective norms and self-efficacy affect simultaneous and significantly on the variable of intentions to act accountable. While partial effects are both significant and positive indicated only by the variable of self-efficacy on intentions to act accountable. The attitude toward behavior and subjective norms has shown that there is no significant effect on the variable of intentions to act accountable. The three independent variables have an influence of 17.1% in explaining the intention to act accountable and the remaining 82.9% is explained outside of these three variables.
Determinan Audit Judgment dengan Kompleksitas Tugas Sebagai Variabel Moderasi Muhammad Adil
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16 No 2 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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

Abstract

The purpose of this study was to determine the determinants of Audit Judgment with task complexity as a moderating variabel. This study uses a quantitative approach by distributing questionnaires to accountants who work at KAPs in Makassar City. The sample in this study were 32 auditors. Data were collected from distributed questionnaires and tested with SPSS22. We find professionalism, independence, and positive experience significantly influence audit judgment. Task complexity is able to moderate the relationship between professionalism and experience with audit judgment, and task complexity is not able to moderate the relationship between independence and audit judgment.Keywords: Profesionalisme; Independensi; Pengalaman;Kompleksitas Tugas;Audit Judgment
Analysis of Z generations toward stock investment intention: Testing the Theory of Planned Behavior Ilham Ilham; Sri Sundari; Muhammad Irdam Ferdiansah
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16 No 3 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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

Abstract

The purpose of this study was to examine the effect of attitudes toward attitude, perceived behavioral control and subjective norms on Generation Z's intention to invest in stocks using the theory of planned behavior. Data was collected by distributing questionnaires to 60 Bosowa Polytechnic students. The statistical method used to test the hypothesis is multiple linear regression with SPSS program. The results showed that the subjective norm variable had no effect on the intention to invest in stocks, while attitudes and perceived behavioral control had a positive effect on the intention to invest in stocks. Simultaneously, the variables of attitude, subjective norm, and perceived behavioral control have a significant influence on the intention to invest in stocks.
Efektivitas Dana Desa Dalam Mendorong Pembangunan Perdesaan, Penurunan Kemiskinan Dan Pengangguran Di Provinsi Lampung Irdham Riyanda; Elfindri Elfindri; Hefrizal Handra
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16 No 2 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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

Abstract

Village Development is the 3rd Nawacita of the government, as well as a commitment of government to recognize the existence of indigenous peoples. Therefore, villages need Dana Desa (DD) as a resources in order to develop their own regions. However, the existence and the amount of DD which distributed, is not always in line with the higher level of village development level, poverty and unemployment alleviation in the village. Thus, a further analysis is needed to measure the effectiveness of DD for the village development, poverty and unemployment alleviation, especially in the Province of Lampung. The methodology in this study used paired sample t-test and independent sample t-test by comparing the period before and after the distribution of DD. The results of the study concluded that the existence of DD, on generally has an effect for village development. Eventhough, in some areas this effect has not yet been shown. The further result also conclude that the existence of DD has no effect for reducing poverty and unemployment levels in Lampung Province.

Page 20 of 20 | Total Record : 198

 16   17   18   19   20 

Filter by Year

2016 2023


Reset
Filter By Issues
All Issue Vol 16 No 3 (2023) Vol 16 No 2 (2023) Vol 16, No 1 (2023) Vol 15, No 1 (2022) Vol 14, No 3 (2021) Vol 14, No 2 (2021) Vol 14, No 1 (2021) Vol 13, No 3 (2020) Vol 13, No 2 (2020) Vol 13, No 1 (2020) Vol 12, No 3 (2019) Vol 12, No 2 (2019) Vol 12, No 1 (2019) Vol 11, No 3 (2018) Vol 11, No 2 (2018) Vol 11, No 1 (2018) Vol 10, No 3 (2017) Vol 10, No 2 (2017) Vol 10, No 1 (2017) Vol 9, No 3 (2016) More Issue