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All Journal Jurnal ULTIMA Accounting E-Jurnal Akuntansi TSM Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
FEBRIANTI, MEIRISKA
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Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Pelatihan Kewajiban Pencatatan dan Pembukuan Bagi Wajib Pajak UMKM di Kecamatan Grogol Petamburan Febrianti, Meiriska; Yohanes, Yohanes
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 3 No. 1 (2024): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v3i1.2341

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are types of businesses that are widely operated by individuals, households, and small enterprises. To fulfill their tax obligations, MSME taxpayers need to understand the principles of recording and bookkeeping, as these form the basis for calculating income tax liabilities. Trisakti School of Management's Center for Community Research and Development (P3M) collaborates with the Jakarta Grogol Petamburan Tax Office to provide guidance on how to maintain proper bookkeeping and recording for MSME taxpayers. This training event is conducted in partnership with the Kantor Kecamatan Grogol Petamburan, Jackpreneur, and Baqoel. The objective of this community service activity is to provide an understanding of how to maintain proper recording and bookkeeping for MSME taxpayers and how to calculate taxes using these records and books. The training method involves delivering materials through lectures, providing examples of recording and bookkeeping cases, and conducting tax calculations using the recorded data. The expected outcomes of this training are that participants will grasp their obligations when they possess a Tax Identification Number (NPWP) and will register their businesses to obtain an NPWP for those who do not have one. The ultimate target is to increase the number of MSME taxpayers who have an NPWP, make tax payments, and submit tax reports, thereby improving the compliance of MSME taxpayers.
PENGARUH FASILITAS PERPAJAKAN, KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK Meiliyani; Febrianti, Meiriska
E-Jurnal Akuntansi TSM Vol. 3 No. 2 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i2.2115

Abstract

This research aims to obtain empirical evidence about the effect of taxation facilities, return on assets, leverage, firm size, fixed asset ownership intensity, number of commissioners, commissioners and directors' compensation, and institutional ownership to tax management with the effective tax rate as a measurement indicator. The research objects are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) from year 2019 to 2021. The number of companies that meet all the research sampling criteria using the purposive sampling method is 73 companies with a total of 219 data. The hypothesis test used to determine the effect of each independent variable on tax management is a multiple regression model. The results showed that commissioners and directors' compensation had an effect on tax management, and seven other variables, such as tax facilities, return on assets, leverage, firm size, intensity of fixed asset ownership, number of commissioners and institutional ownership had no effect on tax management.
PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN FAKTOR LAINNYA TERHADAP PENGHINDARAN PAJAK Josafat, Ricky; Febrianti, Meiriska
E-Jurnal Akuntansi TSM Vol. 3 No. 3 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i3.2186

Abstract

The purpose of this research was to determine the effect of leverage, company size and other factors on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange by obtaining empirical evidence. The factors used as independent variables in this research are leverage, company size, capital intensity, profitability, audit committee, and sales growth which can influence the occurrence of tax avoidance as the dependent variable by using the Effective Tax Rate (ETR) measurement. The population used in this research are all manufacturing companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The sample selection was carried out using a purposive sampling method with predetermined criteria and resulted in 58 companies with 174 data that met the criteria and could be used as research samples. Data analysis in this research used multiple regression methods with several tests. From the tests and analysis carried out, this research shows that leverage has a positive effect on tax avoidance because greater leverage will increase interest expense as a deductible expense thereby reducing the level of tax expense and profitability has a negative effect on tax avoidance because the amount of profitability illustrates the amount of company profits that increase tax expense while other factors, namely company size, capital intensity, audit committee, and sales growth have no effect on tax avoidance. Keywords : Tax avoidance, leverage, capital intensity, profitability
Analisis Pengaruh Beban Pajak Kini, Beban Pajak Tangguhan, Dan Basis Akrual Terhadap Manajemen Laba Amanda, Felicia; Febrianti, Meiriska
Ultimaccounting Jurnal Ilmu Akuntansi Vol 7 No 1 (2015): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v7i1.83

Abstract

The purpose of this study is to analyze the effect of current tax, deferred tax expense, and accrual basis towards earnings management. The object of this study are manufacturing companies in consumer goods sector that are listed in Bursa Efek Indonesia for period 2011-2013.Selection of the sample is determined based on purposive sampling method. The sample used in the study are 19 manufacturing companies in consumer goods sector that are listed in Bursa Efek Indonesia for period 2011-2013, presenting and publishing financial statements on BEI's official site in Indonesian Rupiah, that have been audited by an independent auditor per 31 December, contains data related to current tax expense and deferred tax expense, and have scaled earning change value in range 0 – 0,06 and -0,09 – 0. The data used in this study are secondary data, the annual financial statements audited by an independent auditor. Data analysis method used is logistic regression.The results of this study are (1) current tax expense has significant effect towards earnings management, (2) deferred tax expense does not have significant effect towards earnings management, (3) accrual basis does not have significant effect towards earnings management, (4) current tax expense, deferred tax expense, and accrual basis simultaneously have significant effect towards earnings management. Keywords: accrual basis, current tax expense, deferred tax expense, earnings management.
Pelatihan Pajak Penghasilan (PPh) Pasal 21/26 Febrianti, Meiriska; Sumarta, Rian; Njit, Tjhai Fung; Ponziani, Regi Muzio; Soegijanto, Cleophila M.G.T; Nisa, Shella Khoirun
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 4 No. 1 (2025): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/xr5nyn70

Abstract

This community service activity aimed to enhance students’ understanding of Income Tax (PPh) Articles 21 and 26 as well as their calculation in accordance with the latest regulations. The training was conducted on January 15, 2025, at SMK Pelita IV Jakarta and attended by approximately 180 students from various majors. The method of implementation included lectures, case studies, and interactive discussions led by qualified tax practitioners. The materials covered the legal basis of Articles 21 and 26, taxable and non-taxable income, withholding agents and recipients, taxpayers’ obligations, tax calculation based on Article 17 rates, and the application of the Monthly Effective Rate (TER). The results revealed that participants were able to understand fundamental taxation concepts, distinguish income components, and calculate Income Tax systematically. Moreover, the activity fostered awareness of the importance of tax compliance from an early age, equipping students with applicable tax literacy for their future careers. Therefore, this training successfully improved participants’ taxation competence and contributed to developing a young generation that is tax-conscious and compliant with Indonesia’s taxation regulations.
Co-Authors Amanda, Felicia Josafat, Ricky Meiliyani Nisa, Shella Khoirun NJIT, TJHAI FUNG Regi Muzio Ponziani Soegijanto, Cleophila M.G.T SUMARTA, RIAN Yohanes Yohanes