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Profita : Komunikasi Ilmiah dan Perpajakan

Profita
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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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Pengaruh Pajak, Kepemilikan Asing, Bonus Plan dan Debt Covenant Terhadap Keputusan Perusahaan Untuk Melakukan Transfer Pricing (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015) Anita Wahyu Indrasti
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 9, No 3 (2016)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Transfer pricing phenomenon could be happened based on management motivation in order to tax avoidance or another opportunistic behavior, especially to do wealth transfer among related parties. Ownership stucture can affect management to transfer wealth the themselves or to majority stakeholder. Bonus plan and debt covenant also used by the company to get high profit. This study aimed to examine the effect of tax, ownership of foreign, bonus plan and debt covenant on the company’s decision to perform transfer pricing of all manufacturing company listed in Indonesia Stock Exchange. Sample selection was using purposive sampling method with final sample 26 companies in 104 observation from 2012-2015. The analysis technique used on this study is a binary logistic regression. The result shows that tax and ownership of foreign have significantly effect on the company’s decision to perform transfer pricing. The determination coefficient is 0,379 that means 37.9% transfer pricing is affected by independent variables. While the rest is explained by other variable in outside of this study that can explain transfer pricing

PENGARUH REWARD FINANCIAL DAN GAYA KEPEMIMPINAN TERHADAP KINERJA KEUANGAN DAN MOTIVASI SEBAGAI VARIABEL INTERVENING Ika Sari
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 3 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Increasingly tight business competition has resulted in companies having to maintain the sustainability of their business. Financial Rewards is one of the ways to motivate to produce good financial performance. Financial performance shows the company's ability to generate income with resources owned by the company. The leadership style of a leader plays a major role in the formation of character and performance of company resources because employees will continue to adapt to the leadership style in the company until finally the employee can conquer it.The purpose of this study was to examine the effect of financial rewards and leadership styles on financial performance and motivation as intervening variables. This study tested the hypothesis by using the partial least square method. Sampling in this study using nonprobability (nonrandom selection) with convenience method resulting in 50 respondents. The results showed that the t-statistic value was 1.508 <1.96 (not significant), meaning financial compensation had no significant effect on motivation. The t-statistic value is 15,343> 1.96 (significant) this means that the leadership style has a significant effect on motivation. This t-statistic value of 2.209> 1.96 (significant) means that financial compensation has a significant effect on performance. The t-statistic value is 2.609> 1.96 (significant) this means that the leadership style has a significant effect on performance. The t-statistic value of 1.265 <1.96 (not significant) means that motivation has no significant effect on performance.

ANALISIS AKUNTANSI PROGRAM MANFAAT PENSIUN PADA ENTITAS TANPA AKUNTABILITAS PUBLIK Prasetya Adi; Amrie Firmansyah
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 3 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This study aims to review the practice of accounting application of pension programs in entities without public accountability. This research uses the object of pension program implemented by Waroeng SS. The research method used in this study using qualitative methods. The study was conducted during the period of March-June 2018. Interviews to informant was conducted on the second week of May 2018. The selection of informant was based on the knowledge capabilities associated with the information in this study. The informant in this research is the financial staff of Waroeng SS. This study concludes that the retirement / pension benefit accounting policy in Waroeng SS is implemented through a defined benefit plan that is independently managed by the internal Waroeng SS or can be referred to by the employer's pension fund. There are differences in the recording of liabilities on pension plans implemented by Waroeng SS and SAK ETAP Chapter 23 (2009). Furthermore, the pension fund managed by Waroeng SS which is still one with the management of the SS waroeng is contrary to regulations concerning pension funds, but does not conflict with SAK ETAP because SAK ETAP does not regulate related to the separation of funds between management and pension funds

CORPORATE OWNERSHIP, KARAKTERISTIK EKSEKUTIF, DAN INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK Umi Sulistiyanti; R. Andro Zylio Nugraha
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 3 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Tax avoidance is a legal action carried out by corporate taxpayer to reduce, minimize, and alleviate the tax burden in the manner permitted by law. Nowdays, there are a lot of tax avoidance cases in Indonesia. Indonesia is ranked 11th largest with the highest tax avoidance cases with an estimated value of 6.48 billion US dollars. This study aims to analyze the Influence of corporate ownership, executive characteristics, and the intensity of fixed assets on tax avoidance.The research’s population of this study were 152 manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2015,2016, and 2017. This research samples were 62 companies or 167 observation data selected by purposive sampling method. The data used secondary data that obtained from Indonesia Stock Exchange (IDX) and it was analyzed by multiple regression.The results of the study show that Family Ownership and Institutional Ownership have no effect on Tax Avoidance. While managerial ownership has a positive effect on Tax Avoidance. Executive characteristics and Intensity of Fixed Assets have negative effect on Tax Avoidance.

PENILAIAN KINERJA KEUANGAN BANK DENGAN PENDEKATAN RISK-BASED BANK RATING METHOD Subhan Subhan
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 2 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This study aims to assess the bank's financial performance with a Risk-Based Bank Rating approach. Risk profiles, good corporate governance, earnings, and capital are used as variables in assessing bank performance. This research uses quantitative descriptive research. The data source in this study is secondary data, while the sample used is saturated because the entire population is sampled, namely Bank Rakyat Indonesia and Bank Negara Indonesia. Based on the results of the study there is a fairly healthy predicate of the Loan to Deposit Ratio, while the ratio of Non Performing Loans, Good Corporate Governance, Return on Assets and Capital Adequacy Ratio of Bank Rakyat Indonesia and Bank Negara Indonesia are healthy categories.

PENGARUH GOOD CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN INDONESIA YANG MASUK DALAM ASEAN CORPORATE GOVERNANCE SCORECARD Wieta Chairunesia; Putri Renalita Sutra; Sely Megawati Wahyudi
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 2 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

The era of globalization requires companies that have go public have a competitive advantage and strong competitiveness to survive in the capital market. Companies are not only required to produce quality products for consumers, but also have good corporate governance (corporate governance), meaning the company's management policy should be able to ensure the sustainability of the business. Profit becomes one of the important factors for investors so managers often use profit as engineering targets. This profit engineering is known as earnings management. In addition to Good Corporate Governance there are other factors that influence managers to perform earnings management ie financial distress. This research is aimed to find out the influence of good corporate governance and financial distress to earnings management in Indonesian companies which are included in ASEAN corporate governance scorecard. The type of research used is quantitative and the research sample is determined based on purposive sampling. The analytical method used by using the analysis tool is multiple linear regression. The results showed that the coefficient of determination adjusted for 0.173 means 17.3% variable Earnings Management is influenced by Good Corporate Governance and Financial distress variables. While the remaining 82.7% influenced by other factor. Result of F test that simultaneously variable of Good Corporate Governance and Financial distress have significant influence to earnings management variable. The result of partial variable t test of Good Corporate Governance has no effect to Profit Management. While the Financial Distress has a positive and significant impact on Profit Management.

KONSEP PRAKTIK MANAJEMEN LABA DALAM PERSEPSI ETIS MAHASISWA (Studi Kasus Pada Universitas XYZ) Islamiah Kamil
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 1 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This study aims to determine and measure the Effect of Ethical Perceptions of Accounting Lecturers, Management Lecturers, Accounting Students and Management Students at the Faculty of Economics and Business of XYZ University Against Profit Management Practices. The research method used is causal, with analysis unit of Accounting Lecturer, Management Lecturer, Accounting Student and Management Student in Faculty of Economics and Business of XYZ University, Data analysis is done by descriptive analysis and simple linear regression test. The result of research shows from the result of regression test simple linear there is a positive influence of the Ethical Perception of Accounting Lecturers, Management Lecturer and Accounting Student of XYZ University of Economics and Business Faculty of Earnings Management Practice. Therefore the more understood Lecturer Accounting, Lecturer Management and Accounting Students to earnings management practices then the more positive ethical perceptions of earnings management practices. While on Variable Perception of Student Ethical Management There is no positive influence of Student Ethical Perception Management Faculty of Economics and Business University XYZ Against Profit Management Practice. This indicates that the less understanding of management students to the practice of earnings management, the ethical perception is also more negative to the practice of earnings management.

ANALISIS DESAIN SISTEM BIAYA STANDAR: STUDI KASUS PT KW Michael Widyanata; Vikko Agarian; Titin Pranoto; Yang Elvi Adelina
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 2 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This study analyzes the calculation of product costs in companies included in the category of MSMEs (Micro, Small and Medium Enterprises) in Indonesia, which is a sand mining companies. This study uses a Cost System Design framework that consist of four aspects, namely quality data, external financial reporting, calculation of product costs, and controls and implementation of strategies that will affect the company’s Cost System Design Stage. This study also uses standard cost and variance to analyze cost control. This qualitative research gathering data by using the triangulation method. The result is the company was in the first phase of the Four Stage Cost System Design. Based on the results, there are differences in production costs that are favorable. In addition, the results of this study also found deficiencies in the company's internal control system. In this study, there are limitations in the form of incomplete data obtained and some data are estimates from management. Research contributes to the results in the form of a calculation framework and design of a cost system for companies that is useful for calculating the cost of goods sold and inventory values that have not been calculated before.

PENGARUH PERSEPSI KEGUNAAN DAN PERSEPSI KEMUDAHAN PENGGUNAAN TERHADAP HUBUNGAN ANTARA PERSEPSI PENERAPAN SISTEM E-FILING DENGAN TINGKAT KEPATUHAN WAJIB PAJAK BADAN YANG DIMEDIASI OLEH PERILAKU WAJIB PAJAK (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Jakarta Pulo Gadung) Veronica Nensi Panca Herina
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 2 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

The purpose of this study is to find empirical evidence on: 1) The effect of perception of the application of e-filing system to taxpayer compliance; 2) Effect of perception of e-filing system implementation on Taxpayer's behavior; 3) The influence of taxpayers' behavior on taxpayer compliance; 4) The extent to which usability perception can moderate the relationship between the perception of the application of e-filing system and the compliance level of the Taxpayer; 5) The extent to which perceptions of ease can moderate the relationship between the perception of the application of e-filing system to the level of taxpayer compliance. This type of research is classified as a causal study. The population in this study covers the total number of taxpayers registered in KPP Pratama East Jakarta Pulo Gadung. Sample selection by purposive sampling method. The type of data used is the primary data. Data collection method used is by using questionnaire. The analysis used is path analysis, test of sobel and test of absolute difference value. Result of research indicate, 1) Perception of applying of e-filing system have positive effect to taxpayer compliance; 2) Perception of application of e-filing system has a positive effect on taxpayer behavior; 3) Taxpayers' behavior has a positive effect on taxpayer compliance level; 4) Usability perception proved to moderate the relationship between perception of e-filing system implementation with Taxpayers compliance level; 5) Perception of ease proved to moderate the relationship between perception of application of e-filing system with taxpayers compliance level.

PENGARUH UKURAN PERUSAHAAN, CORPORATE GOVERNANCE DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia periode 2011 – 2014) RIANA RIANA; DIAH ISKANDAR
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 3 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This research aim to know the influence of partially and simultaneously of the size of company, institutional ownership, board of director, independent commissioner, audit committee, and capital structure against the value of company. The object of this research is the Indonesian mining company listed on the Indonesia Stock Exchange during the period 2011-2014 . This study was conducted on 22 companies by using quantitative approach diskiptif .Therefore, the analysis of the data used is the statistical analysis in the form of multiple linear regression test. These results indicate that in partial sized companies and institutional ownership affect the value of the company, while the board of directors, independent directors, audit committee, and capital structure does not affect the value of the company. While simultaneously the variable size of the firm, Institutional Ownership, Board of Directors, Commissioners Independen, the Audit Committee, and Capital Structure effect on firm value. This is evidenced from the results of simultaneous test (F test) and the results of the partial test (t test) also shows the value of the six independent variables that support the hypothesis.

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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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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