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All Journal TIJAB (The International Journal of Applied Business) Jurnal Bisnis dan Akuntansi Jurnal Muara Ilmu Ekonomi dan Bisnis SULUH: Jurnal Abdimas JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Indonesia Berdaya MEDIA BISNIS Jurnal Pengabdian kepada Masyarakat Jurnal Abdimas ADPI Sosial Dan Humaniora E-Jurnal Manajemen Trisakti School of Management (TSM) E-Jurnal Akuntansi TSM Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
SILVY CHRISTINA
Sekolah Tinggi Ilmu Ekonomi Trisakti
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DO FINANCIAL RATIOS, FIRM CHARACTERISTICS AND CORPORATE GOVERNANCE AFFECT FIRM PERFORMANCE? JENNY JENNY; SILVY CHRISTINA
Jurnal Bisnis dan Akuntansi Vol 20 No 1 (2018): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (77.65 KB) | DOI: 10.34208/jba.v20i1.407

Abstract

The purpose of this research is to provide evidence about variables that influence firm performance. These variables are board size, debt ratio, firm size, firm age, return on asset, and independent board. Sample of this research are 67 manufactured companies listed in Indonesia Stock Exchange. The sample selected using purposive method, during the 2013 until 2015. Hypothesis tested by using multiple regression analysis. In this research, firm performance were measured by Tobin’s Q. The result of this research shows that debt ratio, firm size, return on asset and independent board have influence on firm performance. The other variables such as board size and firm age have no influence on firm performance.
Pengaruh Rasio Keuangan, Ukuran Perusahaan, dan Umur Perusahaan terhadap Tax Avoidance Fanny Sterling; Silvy Christina
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): 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 | Full PDF (547.412 KB)

Abstract

This study aims to obtain empirical evidence regarding the effect of financial ratios, company size and company age on tax avoidance. There are several factors used by the company in this study, namely profitability, leverage, company size, sales growth, company age and capital intensity to tax avoidance. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2017 to 2019. Determination of the sample in this study using purposive sampling method, in which resulting 178 data are taken as sample. The data in this study were analyzed using multiple regression methods. The results of this study indicate that the profitability variable has a positive effect on tax avoidance while leverage has a negative effect on tax avoidance. The variables of company size, sales growth, company age and capital intensity have no effect on tax avoidance.
Pelatihan Perpajakan untuk Meningkatkan Kompetensi Siswa Siswi SMK di Jakarta dan Tangerang Meiriska Febrianti; Silvy Christina; Haryo Suparmun; Rian Sumarta
Jurnal Abdimas Adpi Sosial dan Humaniora Vol. 3 No. 3 (2022): Jurnal Abdimas ADPI Sosial dan Humaniora
Publisher : Asosiasi Dosen Pengabdian kepada Masyarakat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47841/jsoshum.v3i3.206

Abstract

Tax is an important role for a country, because the main source of state revenue is obtained from the tax sector. To support state revenues from the taxation sector, taxpayer awareness and compliance is required, both in terms of calculation, deposit and tax reporting. Trisakti School of Management through P3M (Center for Community Research and Development) implementing the tri dharma of higher education is also responsible for being able to play a role in providing an understanding of taxation for the community through Community Service activities. The purpose of this community service activity is to provide knowledge and understanding of tax rights and obligations, namely regarding the calculation and filling of the Annual Income Tax Return for Individuals. The methods used in this training are through lectures, practice case studies and question and answer. The result achieved in this training activity is that the participants can understand how to calculate and fill out the Annual Personal Income Tax Return using forms 1770SS and 1770S. The expected targets and outcomes for participants in this training are participants can understand their tax obligations, and have the awareness to fill out Annual Tax Returns independently, completely and correctly so that taxpayer reporting compliance also increases.
KONTRIBUSI PAJAK SARANG BURUNG WALET TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN BANGKA INDUK SILVY CHRISTINA
Media Bisnis Vol 5 No 2a (2013): MEDIA BISNIS
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/mb.v5i2a.1451

Abstract

This research was conducted at Kantor Dinas Pendapatan, Pengelolaan Keuangan dan Aset Daerah of Bangka Induk Regency. The research was based on the bird’s nest tax in comparison to domestic income of Bangka Induk Regency. The research methodology used the comparison of the target to the realization of revenue frombird’s nest tax and the contribution analysis of bird’s nest tax in comparison to domestic income of Bangka Induk Regency. In 2009 and 2010, the real collection from bird’s nest tax did not reach the target.In 2011, the revenue reached the target. The contribution amount of bird’s nest tax in comparison to the domestic income was 0.28% in 2009, 0.36% in 2010, and 0.30% in 2011. The average contribution from 2009 to 2011 was only 0.31%. It could be concluded that the bird’s nest tax could be higher in 2012 due to the tax intensification and extensification to raise the domestic income.
Does Earnings Management Practice Increase Stock Return? Nico Alexander; Silvy Christina
TIJAB (The International Journal of Applied Business) Vol. 6 No. 2 (2022): NOVEMBER 2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v6.I2.2022.34050

Abstract

This research aims to get empirical evidence the effect of earnings management in increasing stock return received by investor. Earnings management is an activity to manipulated financial statement. Earnings management can be used to improve company performance when the company has a bad performance or it can be used to maintain company performance. There are 2 earnings management, accrual and real activity manipulation. This research used both to see which one can increase stock return. This research used multiple regression analysis to test the hypothesis and the samples are manufacturing companies listed on Indonesia Stock Exchange from 2017-2019. 86 companies are selected as samples using purposive sampling. The results showed that earnings management is a negative signal for investors. When a negative signal given to investors, it will cause a decrease in stock return received by investor. This research provides an overview of earnings management practice can make investor suffer losses, so that capital market supervisors can increase the monitoring of this manipulation practices.
Pelatihan Pengisian SPT PPh Orang Pribadi dan Badan serta Penggunaan E-Billing dan E-Filing Meiriska Febrianti; Silvy Christina; Iman Akhadi; Muhamad Eddy Rosyadi; Tjhai Fung Jit; Eddy Joni; Ida Bagus Nyoman Sukadana
Indonesia Berdaya Vol 4, No 2 (2023)
Publisher : UKInstitute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.2023462

Abstract

A self-assessment system is a tax collection system that allows taxpayers to calculate, pay and report the amount of tax that should be payable on their own based on tax laws and regulations. SPT is a tool used by taxpayers to account for the calculation of tax payable. An understanding of filling out the Annual SPT for individual and corporate taxpayers is needed, including the online system used for depositing and reporting taxes. Center for Research and Community Development (P3M) Trisakti School of Management also provides tax training through Community Service activities. The purpose of this community service activity is to provide an understanding of how to fill out the Annual SPT for individuals and entities and use e-billing and e-filing to make tax payments and reports. The method used in this training is through lectures, case studies, practice and question and answer. The results achieved in this training were that participants could understand the process of calculating and filling out individual and corporate annual tax returns and how to use e-billing and e-filing. The output target from this training is to provide an understanding of taxation to SMK students in terms of filling out Annual Individual and Corporate Income Tax Returns including procedures for payment and reporting taxes online. Abstrak: Self-assessment system merupakan sistem pemungutan pajak yang memberikan kepercayaan kepada Wajib Pajak untuk menghitung/memperhitungkan, membayar, dan melaporkan sendiri jumlah pajak yang seharusnya terutang berdasarkan peraturan perundang-undangan perpajakan. Surat Pemberitahuan (SPT) merupakan sarana yang digunakan oleh wajib pajak untuk mempertanggungjawabkan perhitungan pajak terutang. Pemahaman untuk pengisian SPT Tahunan baik bagi wajib pajak orang pribadi maupun badan sangat diperlukan, termasuk penggunaan online sistem yang digunakan untuk melakukan penyetoran dan pelaporan pajak. Pusat Penelitian dan Pengembangan Masyarakat (P3M) Trisakti School of Management turut berperan dalam memberikan pelatihan perpajakan melalui kegiatan Pengabdian Masyarakat. Tujuan kegiatan pengabdian masyarakat ini adalah untuk dapat memberikan pemahaman cara melakukan pengisian SPT Tahunan bagi orang pribadi dan badan serta penggunaan e-billing dan e-filing untuk melakukan penyetoran dan pelaporan pajak. Metode yang digunakan dalam pelatihan ini adalah melalui ceramah, studi kasus, praktek dan tanya jawab. Hasil yang dicapai dalam pelatihan ini adalah para peserta dapat memahami proses perhitungan dan pengisiaan SPT Tahunan orang pribadi dan badan serta cara penggunaan e-billing dan e-filing. Target luaran yang ingin dicapai dari pelatihan ini adalah dapat memberikan pemahaman perpajakan kepada siswa siswi SMK dalam hal pengisian SPT Tahunan PPh Orang Pribadi dan Badan termasuk tata cara penyetoran dan pelaporan pajak secara online
PENGARUH FRIM SIZE, PROFITABILITY DAN FAKTOR PENDUKUNG LAINNYA TERHADAP INCOME SMOOTHING Fellicia Clara Angeline; Silvy Christina
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.v3i2.2096

Abstract

Research of Income Smoothing is to obtain empirical evidence about the influence of firm size, profitability, financial leverage, public ownership, value of firm, institutional ownership, tax avoidance, and managerial ownership on income smoothing. Research population of this research are non financial firms that listed in Indonesia Stock Exchange from 2019 until 2021. There are 72 companies selected as a samples by using purposive sampling method. The sample are tested and analyzed using logistic regression method. Result of this research implies that firm size, profitability, public ownership, value of firm, institutional ownership, tax avoidance and managerial ownership have no significant influence toward income smoothing, while financial leverage have negative influence on income smoothing
PENGARUH FIRM SIZE, PROFITABILITY DAN FAKTOR PENDUKUNG LAINNYA TERHADAP INCOME SMOOTHING Angeline, Fellicia Clara; Christina, Silvy
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.v3i2.2096

Abstract

Research of Income Smoothing is to obtain empirical evidence about the influence of firm size, profitability, financial leverage, public ownership, value of firm, institutional ownership, tax avoidance, and managerial ownership on income smoothing. Research population of this research are non financial firms that listed in Indonesia Stock Exchange from 2019 until 2021. There are 72 companies selected as a samples by using purposive sampling method. The sample are tested and analyzed using logistic regression method. Result of this research implies that firm size, profitability, public ownership, value of firm, institutional ownership, tax avoidance and managerial ownership have no significant influence toward income smoothing, while financial leverage have negative influence on income smoothing
PENGARUH KEBIJAKAN DIVIDEN, PAJAK PENGHASILAN DAN FAKTOR LAINNYA TERHADAP INCOME SMOOTHING Christina, Silvy; Handojo, Irwanto; Djahsan, Indra Arifin
E-Jurnal Akuntansi TSM Vol. 4 No. 1 (2024): 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.v4i1.2487

Abstract

The research on Income Smoothing is to obtain empirical evidence about the influence of dividend policy, income tax, firm size, profitability, leverage, firm value, managerial ownership, and public ownership on income smoothing. This Research population is non-financial firms listed in the Indonesia Stock Exchange from 2020 until 2022. There are 55 companies selected as samples by using the purposive sampling method. The samples are tested and analyzed using the logistic regression method. The result of this research implies that income tax, firm size, profitability, leverage, firm value, managerial ownership, and public ownership have no significant influence on income smoothing, while dividend policy has positive influence on income smoothing.
DO COMPANY PRODUCTIVITY, PRICE-EARNINGS RATIO, AND EFFECTIVE TAX RATE AFFECT FIRM VALUE? Marvin, William; Christina, Silvy
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol. 7 No. 2 (2023): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v7i2.26130

Abstract

Investors look for companies with growing firm value and are eager to know the factors that affect it. Other research that has been conducted previously relating to factors that influence company value shows different results. This is the motivation for researchers to conduct research which is a development of previous research. The purpose of this study is to obtain empirical evidence about the effect of firm size, company productivity, firm age, price earning ratio, profitability, leverage, effective tax rates, and audit quality on firm value. The sample used in this research is manufacturing companies listed on the Indonesia Stock Exchange consistently from 2016 until 2018. The sample selection method used was purposive sampling, there were 75 companies met the criteria, resulting in 225 data being taken as samples. Research data were analyzed by doing hypothesis tests using multiple regression methods to determine the model of research. The results of this study show that firm size, profitability, and leverage affect firm value. company productivity, firm age, price earning ratio, effective tax rates, and audit quality do not affect the value of the firm.
Co-Authors AAN MARLINAH AKHADI, IMAN ALEXANDER, NICO Angeline, Fellicia Clara Ariesta T.K.P.S Putri Ariesta Tika Kinanti Pangestu Sulistyo Putri Beny Beny Debora Setopo Djahsan, Indra Arifin Eddy Joni Erika Jimena Arilyn Fanny Anggraeni Fanny Anggreani Fanny Anggreani6 Fanny Sterling Febrianti, Meiriska Fellicia Clara Angeline Fung Jin Tjhai Fung Jin Tjhai HARYO SUPARMUN Ida Bagus Nyoman Sukadana IRWANTO HANDOJO JENNY JENNY Jenny Vivianti Marvin, William Muhamad Eddy Rosyadi MUTIA AISYAH RAHMADINA RIAN SUMARTA Ricky A. Mulyana RUDYANTO, ASTRID Tjhai Fung Jit Wahyuni Rusliyana Sari