Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan

Jurnal Profita: Komunikasi Ilmiah & Perpajakan is a peer-reviewed journal in the field of Accounting and Taxation who jointly published by the Department of Accounting, Faculty of Economics and Business, Universitas Mercu Buana with Institute of Indonesian Chartered Accountants (IAI). This journal discusses the results of research and non-research / study of conceptual and applied sciences related to the field of Accounting and Taxation and available in a Print version (p-ISSN: 2086-7662) and Online version (e-ISSN: 2622-1950).

Jurnal Profita: Komunikasi Ilmiah & Perpajakan is one of the periodical scientific publications which is genuinely written by both researcher or practitioners who in the field of Accounting and Taxation to publish the results their writing. The Journal has been registered with with CrossRef system with Digital Object Identifier (DOI), indexed by Google Scholar, DOAJ, Copernicus, Garuda Ristekdikti, Indonesian One Search Perpusnas, and was regularly published 3 (three) times in 1 (one) year, i.e. in April, August and December.


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ONLINE SUBMISSION

All papers are expected to follow the house-style and the author should provide contact information (e-mail and phone number) for the purpose of communicating about the paper. The paper should be submitted through the online submission system.

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If there is any problem with online submission, please email us editor.profta@mercubuana.ac.id (Subject: Name – Problem Online Submission).

 

LANGUAGE EDITION

The Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Journal of Universitas Mercu Buana was published in Indonesian and English. It is expected that the authors submit the paper in Indonesian and English.

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Vol 12, No 1 (2019)

Table of Contents

Articles

PENGARUH KESADARAN PERPAJAKAN, SANKSI PAJAK DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI
Nahdah Fistra Karnedi, Amir Hidayatulloh
In Press
FAKTOR – FAKTOR YANG MEMPENGARUHI MINAT APARATUR SIPIL NEGARA UNTUK MELAKUKAN TINDAKAN WHISTLEBLOWING
devi safitri
In Press
ANALISIS PENGARUH LAPORAN HASIL PEMERIKSAAN, DISKRESI AKRUAL DAN TINGKATAN AKRUAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH
Abdul Rohman, Rochmawati Daud, Ubaidillah Ubaidillah
In Press
PERANAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (Pada Kabupaten dan Kota di Jawa Barat)
Lawe Anasta, Nengsih Nengsih
In Press
PENERAPAN STANDAR OPERASIONAL PROSEDUR (SOP) DAN AKUNTABILITAS KINERJA RUMAH SAKIT
Abdul Rohman Taufiq
In Press
EVALUASI PENERAPAN AKUNTANSI PIUTANG USAHA PADA USAHA MIKRO, KECIL DAN MENENGAH
Maylina Rahmad Eka Syahputri, Amrie Firmansyah
In Press
PENGARUH RASIO KECUKUPAN MODAL, LOAN TO DEPOSIT RATIO, BESARAN PERUSAHAAN, DAN CURRENT RATIO TERHADAP RETURN ON ASSETS PERUSAHAAN PERBANKAN TERDAFTAR DI BEI PERIODE 2012-2016
Vera Vera, Hantono Hantono, Ike Rukmana Sari, Siti Tiffanny Guci, Linda Thomas, Angelina Lokito, Natasya Lautama
In Press
ANALISIS PENGARUH UKURAN PERUSAHAAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Logam & Sejenisnya yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2014)
Rista Bintara
In Press
PENGARUH RASIO LIKUIDITAS (CURRENT RATIO), RASIO SOLVABILITAS (DEBT TO EQUITY RATIO) DAN RASIO AKTIVITAS (RECEIVABLE TURNOVER) TERHADAP RENTABILITAS (RETURN ON ASSETS) PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE DI IDX TAHUN 2013-2017
Juneyca Juneyca, Fellycia Fellycia, Elizabeth Elizabeth, Yuliani Yuliani, Seteffy Monica, Wenny Anggeresia Ginting, Mohd Nawi Purba
In Press
PENGARUH CASH CONVERSION CYCLE, LIKUIDITAS DAN FIRM SIZE TERHADAP PROFITABILITAS
Ni Luh Putu Widya Giriyani, Lucia Ari Diyani
In Press
Pengaruh Good Corporate Governance Terhadap Pengungkapan Corporate Social Responsibility
Siska Widia Utami
In Press