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All Journal Jurnal Bisnis dan Akuntansi MEDIA BISNIS Jurnal Abdimas ADPI Sosial Dan Humaniora E-Jurnal Akuntansi TSM

MEIRISKA FEBRIANTI

Trisakti School of Management

Author-ID : 2386809

Arts Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA ROSVITA ANGGRAENI; MEIRISKA FEBRIANTI
Jurnal Bisnis dan Akuntansi Vol 21 No 1a-2 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to examine the influence of leverage, size, measure of Public Accounting Firm, profitavility, audit committee and institutional ownership to tax avoidance. The population of this research is all manufacture companies listed in Indonesia Stock Exchange from 2014-2016. Samples areobtained through purposive sampling method, in which only sixty-seven listed manufacture companies in Indonesia Stock Exchange meet the sampling criterias resulting 201 data available are taken as the samples. The research used multiple regression method to test the effect of each variable in influencing tax avoidance. The empirical result indicates that leverage, size and profitability have influence to tax avoidance. However measure of Public Accounting Firm, audit committee and institutional ownership have no influence to tax avoidance.

DETERMINAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI DKI JAKARTA Valencia Christmas Manus; Meiriska Febrianti
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 (280.81 KB)

This research purpose is to obtain empirical evidence of the e-filling application, tax socialization, tax sanctions, service quality of tax authorities, realization of tax payers, and e-billing application for the compliance of personal tax payers in DKI Jakarta. The data collecting in this research used the questionnaire through google form. The number taken as samples for this research is 100 personal tax payer respondents in DKI Jakarta. The method used in selecting the samples is convenience sampling.The result showed that the e-filling application, tax sanctions, service quality of tax payers, realization of tax payers, and e-billing application don’t affect the compliance tax payers, meanwhile the socialization affects the compliance of tax payers. Taxpayer who understand the tax information through socialization activities will determine the attitude of taxpayers in carrying out their tax obligation.

FAKTOR FAKTOR YANG MEMENGARUHI MANAJEMEN PAJAK Cyntia Verensia; Meiriska Febrianti
E-Jurnal Akuntansi TSM Vol 2 No 2 (2022): 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 (292.035 KB)

The purpose of this study to analyzed the factors that affect tax management on manufacturing companies in Indonesia. This study selected eight variabels are profitability, leverage, firm size, fixed asset intensity, tax facility, inventory intensity, independent commissioner, and institutional ownership as independent variables. Sampel of this research used in manufacturing companies which is listed on Indonesia Stock Exchange (IDX) over the 3 (three) years period 2018-2020. There were 77 companies met the criteria, resulting 231 data are taken as samples. The selection of samples used purposive sampling method. Data were analyzed using multiple linear regression. The result of research showed that profitability have effect on tax management. Where as, leverage, firm size, fixed asset intensity, tax facility, inventory intensity, independent commissioner, and institutional ownership have no effect on tax management.

FAKTOR-FAKTOR YANG MEMENGARUHI PENDAPATAN ASLI DAERAH KOTA JAKARTA UTARA Sulistia Anggraeni; Meiriska Febrianti
E-Jurnal Akuntansi TSM Vol 2 No 3 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of the study was to obtain empirical evidence of the effect of hotel taxes, restaurant taxes, entertainment taxes, parking taxes, groundwater taxes, land and building rights acquisition fees on local revenue. The sample of this study was 96 samples, consisting of January to December the period from 2013 to 2020. The data analysis method used to test the hypothesis in this study was purposive sampling. The results of this research data were analyzed using multiple linear regression. The results of the research that have been carried out show that entertainment tax, parking taxes, land and building rights acquisition fees have an influence on local revenue. Meanwhile, hotel taxes, restaurant taxes, and groundwater tax have no effect local revenue.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK USAHA MIKRO, KECIL DAN MENENGAH DI KABUPATEN PATI Nabillah Mahardika Aristawati Sutanto; Meiriska Febrianti
E-Jurnal Akuntansi TSM Vol 2 No 3 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This research aims to examine the factors that have an influence on tax compliance. The independent variables used in this study are tax knowledge variables, tax sanctions, tax modernization, tax services, reduction in final income tax rates, socialization of incentives for PMK 86/2020 on the dependent variable of taxpayer compliance. The population of this study is all registered micro, small and medium enterprises in Pati Regency. study uses the convenience sampling method with 61 respondents who are taxpayers of micro, small and medium enterprises as the research sample. Multiple regression model was used to analyze the data. The results of this study indicate that tax knowledge affects taxpayer compliance while tax sanctions, tax modernization, tax services, lowering final income tax rates and socialization of tax incentives PMK 86/2020 have no effect on taxpayer compliance of micro, small and medium enterprises in Pati Regency.

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

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.

Pengaruh Penerapan Sistem E-Filing, Pemahaman Perpajakan, Kesadaran Wajib Pajak, Sanksi Perpajakan, Pemahaman Internet, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak Orang Pribadi Lucia Noviyanti; Meiriska Febrianti
Media Bisnis Vol 13 No 2 (2021): 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.v13i2.1744

This study aims to obtain empirical evidence and to determine the effect of the application of e-fiiling system, understanding taxation, awareness of taxpayers, taxable sanctions, internet understanding and quality of services on individual taxpayer compliance who registered in KPP Bekasi Region. This study uses primary data by distributing questionnaires via Google Form to individual taxpayers who registered in KPP Bekasi Region. The number of samples are 95 respondents. This research uses purposive sampling method. The method for the data analysis in this research is multiple linear regression processed by statistical tests. The results of this study indicate that the application of e-fiiling system, taxable sanctions, quality of services has an effect on individual taxpayer compliance, while understanding taxation, awareness of taxpayers, and internet understanding have no effect on individual taxpayer compliance.

PENGARUH FASILITAS PERPAJAKAN, KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK Meiliyani; Meiriska Febrianti
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

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 Ricky Josafat; Meiriska Febrianti
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

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

Co-Authors Cyntia Verensia HARYO SUPARMUN Lucia Noviyanti Meiliyani NABILLAH MAHARDIKA ARISTAWATI SUTANTO RIAN SUMARTA Ricky Josafat ROSVITA ANGGRAENI SILVY CHRISTINA SULISTIA ANGGRAENI Valencia Christmas Manus

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