cover
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
ISSN : 20867662     EISSN : 26221950     DOI : https://dx.doi.org/10.22441/profita
Core Subject : Economy,
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 164 Documents
PERSPEKTIF NEW INSTITUTIONAL THEORY ATAS AKUNTABILITAS PAJAK PERGURUAN TINGGI SWASTA Maryati Maryati
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 2 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

Generally, the tax accountability of private universities is still low. This study aims to deeply understand the practice of private university tax accountability. Using a qualitative approach with an interpretive paradigm as a foundation, this research was conducted at XYZ University located in Jakarta. Data collection uses in-depth interviews, participant observation, and documentation. Tax accountability analyzed using the New Institutional Theory approach that developed by Scott (2001) through regulative, normative, and cognitive-cultural values. The results of this study indicate that the tax accountability of XYZ University is still limited. First, based on the regulative pillar, financial managers of university have knowledge and understanding of limited tax regulations so they have not been able to fulfill tax obligations  accordance with tax regulations. Second, based on the normative pillar, the implementation of the tax calculation mechanism does not reflect taxation norms, such as honesty, truth, completeness, and accountability. Third, based on the cognitive-cultural pillar, limited knowledge of tax regulations forms makes the same understanding of financial managers in universities and faculties where the understanding that only Income Tax Article 21 as the university's tax obligation. This limited understanding of the implementation for recurring tax obligations establish its culture of tax accountability.
Pengaruh Free Cash Flow, Good Corporate Governance, Profitabilitas, Likuiditas, Dan Solvabilitas Terhadap Kebijakan Dividen Angela Dirman
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 2 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh free cash flow, good corporate governance, profitabilitas, likuiditas, dan solvabilitas terhadap kebijakan dividen menggunakan analisis regresi berganda. Objek penelitian ini adalah perusahaan-perusahaan non perbankan yang terdaftar di indeks saham LQ45 pada Bursa Efek Indonesia tahun 2015-2019. Penelitian ini merupakan penelitian empiris dengan teknik purposive sampling dari pengumpulan data sekunder. Terdapat 8 variabel dalam penelitian ini yang terdiri dari 7 variabel independen yaitu free cash flow, kepemilikan institusional, kepemilikan manajerial, komisaris independen, profitabilitas, likuiditas dan solvabilitas dan satu variabel dependen kebijakan dividen. Berdasarkan hasil penelitian, dapat disimpulkan bahwa kepemilikan institusional, profitabilitas, likuiditas, dan solvabilitas berpengaruh signifikan terhadap kebijakan dividen, sedangkan free cash flow, kepemilikan manajerial, dan komisaris independen tidak berpengaruh signifikan terhadap kebijakan dividen.
ANALISIS TEORI GONE DAN MORALITAS INDIVIDU DALAM MENDEKTEKSI FAKTOR PENYEBAB FRUAD DANA DESA RAHMAN - PURA
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 2 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

Program Dana Desa telah banyak memberikan dampak positif terhadap pembangunan di desa, namun dalam pengelolaannya masih menyisakan berbagai macam permasalahan yang terkait dengan fraud dana desa. Terdapat beberapa faktor yang mendorong seseorang melakukan fraud, yakni Greed, Opportunity, Need dan Exposure yang sering disebut dengan teori GONE, dan faktor lainnya adalah moralitas individu. Tujuan penelitian untuk menganalisis dan membuktikan secara empiris pengaruh Greed, Opportunities, Need, Exposes dan moralitas individu terhadap fraud dana desa. Jenis penelitian merupakan penelitian kuantitatif dengan populasi seluruah aparat di 8 Desa se Kecamatan Galesong Utara Kabupaten Gowa. Teknik penarikan sampel purposive sampling  dengan kriteria tertentu sehingga jumlah sampel sekaligus menjadi responden sebanyak 64 aparat desa. Teknik analisi data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan greed, opportunity dan need berpengaruh positif signifikan terhadap fraud dana desa. Sedangkan exsposes dan moralitas individu berpengaruh negatif signifikan terhadap fraud dana desa.
Cost and Benefit Kebijakan Bea Perolehan Hak Atas Tanah Dan Bangunan di Provinsi DKI Jakarta Sonya Whisty Yogyandaru; Ima Mayasari
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 2 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

The policy of the imposition of 0% (zero percent) of the Land and Building Tax in DKI Jakarta based on Governor Regulation Number 126 Year 2017 has been implemented for a period of 4 (four) years. In practice the implementation found many advantages and disadvantages of applying the policy. The purpose of this study is to describe the strengths and weaknesses of the implementation of exemption BPHTB policy. This study uses descriptive qualitative methods that provide an explanation and understanding of the phenomena that occur with tax incentives. The results of the study show the advantages of this policy are to ease the tax burden on the middle to lower class of society to be able to have a house in DKI Jakarta and to encourage the acceleration of land certification. While the weakness of applying the policy is that many taxpayers do tax avoidance by utilizing loopholes in the Governor's Regulation to be able to enjoy this taxation facility
Pengaruh Perencanaan Pajak, Beban Pajak tangguhan dan Kompensasi Bonus Terhadap Manajemen Laba Debbie Yoshida
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 2 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris terkait pengaruh perencanaan pajak, beban pajak tangguhan dan kompensasi bonus  terhadap manajemen laba. Penelitian ini menggunakan sampel pada perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2019. Terkait prosedur pemilihan sampel, penelitian ini menggunakan purposive sampling. Kemudian, pendekatan regresi berganda akan digunakan untuk modelling dengan bantuan SPSS sebagai perangkat lunak untuk mengolah data yang tersedia. Pada akhirnya, hasil penelitian menunjukkan bahwa beban pajak tangguhan  adalah faktor yang paling mempengaruhi manajemen laba secara signifikan.
The Effect of Audit Quality, Debt Defaults and Audit Tenure on Going Concern Audit Opinions (Case Study of the Infrastructure, Transportation, and Utilities Sector Listed on the Indonesia Stock Exchange 2016 - 2018) indah suryani
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 2 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

This study aims to examine the effect of debt default, audit tenure and audit quality towards going concern opinion. The samples used in this study are companies in the infrastructure, transportation and utility sectors listed on the Indonesia Stock Exchange in 2016-2018. The population of this study was 72 companies. The research sample was 24 which were selected by purposive sampling method with an observation period of 3 (three) years. Data were analyzed using logistic regression analysis model. The results showed that audit quality had an effect toward going concern audit opinion acceptance, while debt default and audit tenure had no effect toward going concern audit opinion acceptance
Dampak Profitabilitas dan Struktur Modal Terhadap Kebijakan Dividen Putu Diah Kumalasari
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 2 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

Kebijakan dividen merupakan hal yang penting dalam suatu perusahaan karena menyangkut kepentingan berbagai pihak, baik perusahaaan maupun kepentingan pemegang saham. Pihak manajemen harus membuat keputusan terkait keuntungan yang diperoleh perusahaan, dimana nilai keuntungan tersebut akan dibagikan kepada para pemegang saham dalam bentuk dividen dan sebagian lagi diinvestasikan kembali ke perusahaan dalam bentuk laba ditahan. Penelitian ini bertujuan untuk menguji pengaruh profitabilitas dan struktur modal terhadap kebijakan dividen. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2019 sejumlah 87 dengan menggunakan teknik analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa profitabilitas dan struktur modal berpengaruh positif terhadap kebijakan dividen.
PERCEPTIONS OF UNDERGRADUATE ACCOUNTING STUDENTS OF THE INCORPORATION OF INFORMATION TECHNOLOGY INTO ACCOUNTING EDUCATION Charles Omane-Adjekum
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 2 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

This research aimed to find out accounting students’ perceptions of the integration of Information Technology (IT) in accounting at University of Cape Coast. The study adopted the descriptive survey design. The research included a total sample size of 248 students. Multistage sampling was employed in selecting the sample for the study. Descriptive statistics (means and standard deviation) were used to analyse all the research questions. The research found out that IT integration is relevant in the teaching and learning of accounting at the tertiary level. It was revealed that accounting students are ever ready and prepared to use IT tools in the teaching and learning process. The study recommended that programme designers include courses that will expose students to the various information technology tools, particularly IT tools related to accounting. The academic board should encourage lecturers to integrate IT in the accounting learning process.
Pengaruh Bid-Ask Spread, Market Value, Variance Return, Dan Earnings Per Share Terhadap Holding Period Saham Pada Indeks Saham Syariah Indonesia Periode 2015-2018 Yesika Yanuarisa
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 2 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

This study aims to analyze the effect of bid-ask spread, market value, variance return, and earnings per share on stock holding period. The population in this study is the company’s share listed on the Indonesia Sharia Stock Index for the 2015-2018 period. Samples were selected using the purposive sampling method so that 88 company shares were obtained as samples. This research is a type of quantitative research. The analytical method in this study is multiple linear regression analysis, which  firstly tested  the classical assumption test using IBM SPSS Statistics 24 software. Based on the test results showed that partially market value, variance return, and earnings per share have effect on stock holding period, and bid-ask spread have no effect on stock holding period. While simultaneously bid-ask spread, market value, variance return, and earnings per share have effect on stock holding period.
ANALISIS FAKTOR EKSTERNAL DAN FAKTOR INTERNAL PERUSAHAAN YANG MEMPENGARUHI AUDIT DELAY (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di Indeks Saham Syariah Indonesia Pada Tahun 2013-2019) Warno Warno
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 2 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

Abstract: The study aims to examine empirically the effect of the application of IFRS, size KAP,company size, profitability, solvability, complexity company to audit delay on manufacturing companies in Indeks Saham Syariah Indonesia (ISSI). The population in this study is manufacturing companies registered in Indeks Saham Syariah Indonesia (ISSI) in 2013-2019. The research sample was taken using a purposive sampling method in which of the  163 companies selected according to the criteria as mush as 51 companies. The analysis method of this study uses multiple linier regression. The result of this study indicate that application of IFRS application of IFRS had positive and significant effect. While complexity company had negative significant to audit delay. Size KAP and profitabilitas had negative not significant effect, company size and solvability had positive not significant effect to audit delay.

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