Profita : Komunikasi Ilmiah dan Perpajakan
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.
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<![CDATA[Does Flypaper Effect Occurs On Local Government Expenditure? ]]>
<![CDATA[Nur Fitriana Hamsyi]]>;
<![CDATA[Fitriyani Fitriyani]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2021.v14i1.006
<![CDATA[This research attempts to test whether the flypaper effect occurs in the relationship between original local government revenue and a balanced budget on local government expenditure in West Kalimantan Province. The data obtained were 14 regencies and cities in the period 2013-2019. Panel data is used in this study with analysis using Stata software. The result is that the flypaper effect phenomenon occurs in general allocation funds and special allocation funds for local government expenditure. This study also finds that general and special allocation funds positively affect local government expenditure, whereas the original local government revenue and sharing funds do not affect local government expenditure. It proves that local governments are still highly dependent on central government transfer funds rather than increasing their original local government revenue.]]>
<![CDATA[Pengaruh Ukuran Perusahaan, Kepemilikan Institusional Dan Intensitas Modal Terhadap Agresivitas Pajak ]]>
<![CDATA[Eko Hadi Siswanto]]>;
<![CDATA[Chadijah Chadijah]]>;
<![CDATA[Nurwati Nurwati]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2021.v14i1.003
<![CDATA[The phenomenon of tax aggressiveness is real, this is evidenced by the low tax ratio in Indonesia. This study aims to examine how the influence of Company Size, Institutional Ownership, and Capital Intensity on Tax Aggressiveness partially or simultaneously in infrastructure, utility, and transportation sector companies listed on the IDX in 2015-2019. 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 the SPSS 22 program. The results of this study indicate that (1) company size has no effect on tax aggressiveness; (2) Institutional Ownership does not affect tax aggressiveness; (3) Capital Intensity affects Tax Aggressiveness; (4) Company Size, Institutional Ownership, and Capital Intensity together affect Tax Aggressiveness with the value of the Adjusted R Square coefficient of determination of 42.7%.]]>
<![CDATA[Persepsi Wajib Pajak di Wilayah Tangerang Terhadap Digitalisasi Pelaporan Pajak ]]>
<![CDATA[Nadya Regina Louis]]>;
<![CDATA[Stefanus Ariyanto]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2021.v14i1.002
<![CDATA[The use of technology in tax administration is part of the efforts of the Directorate General of Taxes to assist taxpayers in the tax reporting and payment process. One of them is by using the e-Filing application. The aim of this study is to examine the taxpayer perception in explaining the digitalization of tax reporting systems using e-filing applications in the Tangerang area. The study uses usefulness, user satisfaction, ease of use, and security/confidentiality perceptions as proxies to the taxpayer perception. Samples of this study are taken using the convenience sampling method consist of 106 respondents in the Tangerang area, analyzed using the multiple linear regression method. The result of this study reveals that usefulness and user satisfaction perception has a significant impact on taxpayer perception on using e-filing systems, while ease of use and security/confidentiality perception doesn’t have a significant impact on taxpayer perception of using the e-filing systems.]]>
<![CDATA[Empirical Study of Tranfer Pricing in Consumption Companies on the Indonesia Stock Exchange ]]>
<![CDATA[Mamay Komarudin]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2021.v14i1.010
<![CDATA[The purpose of this research is to analyze the influence of good corporate governance (GCG) on transfer pricing; analyze the effect of tunneling incentive on transfer pricing, analyze the influence of intangible assets on transfer pricing and analyze the effect of profitability on transfer pricing. This type of research is exoplanet research. The population of this research is a multinational company in the consumption industry listed on the Indonesia Stock Exchange (IDX). Multiple linear analysis methods to look for regression equations. Based on the results of data analysis shows Good Cooporate Goverment (GCG) has a positive and significant effect on the company's decision to transfer pricing. Tunneling Incentive (TNC) has a positive and significant effect on the company's decision to transfer pricing. Intangible Asset has no positive and insignificant effect on the company's decision to transfer pricing. Profitability has no positive effect on the company's decision to transfer pricing.]]>
<![CDATA[Pengaruh Inherent Risk dan Detection Risk Terhadap Kualitas Opini Audit ]]>
<![CDATA[Kirana Ikhtiari]]>;
<![CDATA[Ummu Kalsum]]>;
<![CDATA[Syamsuri Rahim]]>;
<![CDATA[Rina Anjarsari]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2021.v14i1.005
<![CDATA[The opinion given by the auditor has an important impact on reporting the company's performance through the financial statements presented by the company's management. Through this role, the auditor's work is followed by several risk factors. This study empirically examines the effect of Inherent Risk, Control Risk, and Detection Risk on audit opinion quality. The population of this research is the auditors who work at the Public Accounting Firm in Makassar. The classical assumption test uses the normality test, heteroscedasticity test, and multicollinearity test. The hypothesis test used is multiple regression analysis with the help of SPSS software. This study indicates that inherent risk, control risk, and detection risk have a positive and significant effect on the quality of audit opinion.]]>
<![CDATA[Analisis Fraud Diamond Theory dalam Pengelolaan Dana Desa ]]>
<![CDATA[Mukhlas Adi Putra]]>;
<![CDATA[Frida Widyawati Triasningrum]]>;
<![CDATA[Sarastanto Aulia Heru Pranoto]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2021.v14i1.007
<![CDATA[This article defines that Fraud Diamond Theory is a tool to detect acts of fraud that occur in the use of village funds in Guntur Regency, Demak Regency. Proxies used in Fraud Diamond Theory are transparency on the pressure variable, ineffective monitoring on the opportunity variable, external audit quality on the rationalization variable, and positioning on the ability variable. The population in this study were all village officials found in Guntur District. The method used is nonprobability sampling and sampling cuota. There are 18 villages in Guntur District and 10 villages will be given 10 copies of each questionnaire. The questionnaire returned 153 copies of the 180 distributed questionnaires. Multiple linear regression was used in the analysis of test data with the help of the SPSS Version 21 software program. This study found that pressure and rationalization did not significantly affect fraud detection. Whereas opportunity and capability will significantly influence fraud detection on the use of village funds]]>
<![CDATA[Pengaruh Koneksi Politik, Transfer Pricing, dan Strategi Bisnis terhadap Agresivitas Pajak Dimoderasi dengan Sales Growth ]]>
<![CDATA[Cholva Dian Susanti S.]]>;
<![CDATA[Ayunita Ajengtiyas Saputri Mashuri]]>;
<![CDATA[Ekawati jati Wibawaningsih]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2021.v14i1.011
<![CDATA[This research use quantitative method to find out the influences of political connections, transfer pricing, and business strategies on tax aggressiveness moderated by sales growth. Tax aggressiveness are measured using the cash effective tax rate (CETR) as a proxy, while political connections, transfer pricing, and business strategies are measured using a variable dummy. Meanwhile, sales growth as a moderator is measured by the sales growth ratio. Researchers selected all companies listed on the Indonesia Stock Exchange (BEI) from 2017 to 2019 as population research. The sample data observed were 260 sample data obtained through non-probability sampling, namely the purposive sampling method. The regression analysis of the panel data hypothesis testing used in this study and processed using STATA 16. The test results obtained include, (1) political connections, transfer pricing, and business strategies simultaneously have a significant influences on tax aggressiveness (2) sales growth are unable to strengthen or weaken political connections, transfer pricing, and business strategies influences to tax aggressiveness.]]>
<![CDATA[Pengaruh Economic Value Added (EVA) Dan Kinerja Perusahaan Terhadap Market Value Added (MVA) ]]>
<![CDATA[Dina Supriani]]>;
<![CDATA[Rieke Pernamasari]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2021.v14i1.004
<![CDATA[The added market value of a company can show whether the company's managers have allocated their resources efficiently so that they can provide economic benefits? So that it is often a guide for investors in choosing a company which of course affects the stock price. This study aims to determine the effect of economic value-added, and company performance proxied through return on assets, and debt to equity ratio to market value-added. The population in this study is the LQ 45 index company on the Indonesia Stock Exchange in 2017-2019. Sampling using the purposive sampling method obtained 22 company data studied and the amount of data is 66 data. The results of research using SPSS 22 software show that economic value added, return on assets, and debt to equity ratio has a significant effect on market value-added. So it can be concluded that both added value and historical financial performance have an influence on the amount of company value represented by market value-added.]]>
<![CDATA[Kebijakan Dividen di Indonesia: Profitabilitas, Arus Kas Operasi dan Ukuran Perusahaan ]]>
<![CDATA[Allia Hammast]]>;
<![CDATA[Melisa Rosman]]>;
<![CDATA[Amrie Firmansyah]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2021.v14i1.009
<![CDATA[Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh profitabilitas, arus kas operasi dan ukuran perusahaan terhadap kebijakan dividen. Populasi dalam penelitian adalah perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2017-2019. Berdasarkan purposive sampling, penelitian ini mendapatkan sampel berjumlah 108 observasi. Data penelitian menggunakan informasi laporan keuangan perusahaan yang diperoleh dari www.idx.co.id dan situs perusahaan. Metode analisis penelitian ini menggunakan regresi logistik. Hasil penelitian ini menyimpulkan bahwa profitabilitas tidak berpengaruh terhadap kebijakan dividen. Sementara itu, arus kas operasi dan ukuran perusahaan berpengaruh positif terhadap kebijakan dividen. Penelitian ini menunjukkan bahwa terdapat adanya informasi laporan keuangan perusahaan yang dapat digunakan sebagai indikasi dalam menentukan kebijakan dividen yang ditetapkan oleh perusahaan.]]>
<![CDATA[Determinan Agresivitas Pajak Pada Perusahaan: Kajian Pada Leverage, Likuiditas, Komisaris Independen Dan Manajemen Laba ]]>
<![CDATA[Agoestina Mappadang]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2021.v14i1.001
<![CDATA[The state loses tax revenue, especially from corporate income tax which is quite high every year, this happens because there are still many companies that are doing tax aggressiveness. This study aims to investigate whether corporate tax aggressive have a less transparent information environment. Financial complexity such as leverage and liquidity, independent commissioners, and earnings management affected tax aggressiveness. Effective tax rate (ETR) and cash effective tax rate (CETR) were used to measure tax aggressiveness. The test was conducted for manufacturing firms that were listed on the Indonesian Stock Exchange during the period of 2015-2019. Panel data regression was used to test the hypothesis. The result showed that it failed to find a significant relationship between liquidity and tax aggressiveness. Independent commissioners had a negative impact on tax aggressiveness, but leverage and earning management had a positive impact on tax aggressiveness. Overall, these results important to both financial and tax regulators and other stakeholders, who have a vested interest in understanding the interaction of financial and corporate tax aggressiveness.]]>
