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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting Jurnal Bisnis dan Akuntansi Indonesia Berdaya MEDIA BISNIS Jurnal Abdimas ADPI Sosial Dan Humaniora E-Jurnal Akuntansi TSM Jurnal Abdimas Sosial, Ekonomi, dan Teknologi

Febrianti, Meiriska

Trisakti School Of Management

Author-ID : 2386809

Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Faktor-faktor yang mempengaruhi manajemen pajak pada perusahaan manufaktur HENNY HENNY; MEIRISKA FEBRIANTI
Jurnal Bisnis dan Akuntansi Vol 18 No 2 (2016): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to investigate the factors affecting tax management of listed manufacturing company. Those factors are firm size, leverage, profitability, fixed asset intensity and tax incentive to tax management using effective tax rate as a indicator.Data for this study comprises of the financial ratios calculated from the financial statement of the 48 manufacturing companies listed in Indonesia stock exchange over the three years period 2012-2014. Analysis tool used multiple linear regression with t test, F test and test the coefficient of determination.The research finding can be summarized as follows. First, profitability and tax incentive statistically significant to predict tax management (effective tax rate). Another result showed that firm size, leverage and fixed asset intensity did not significantly influence tax management (effective tax rate).

Faktor-faktor yang memengaruhi penghindaran pajak pada perusahaan manufaktur di bursa efek Indonesia DEANNA PUSPITA; MEIRISKA FEBRIANTI
Jurnal Bisnis dan Akuntansi Vol 19 No 1 (2017): 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 firm size, return on asset, leverage, capital intensity, sales growth and composition of the independent board to tax avoidance. The population of this research is all manufactured companies listed in Indonesia Stock Exchange from 2012 to 2014. Samples are obtained through purposive sampling method, in which only 52 of listed manufactured companies in Indonesia Stock Exchange meet the sampling criterias resulting 156 data available are taken as the samples. The research resource are taken from Indonesia Stock Exchange website. This research used multiple regression method to test the effect of each variable in influencing tax avoidance. The empirical result indicates that firm size, return on asset and sales growth have influence to tax avoidance. However leverage, capital intensity and composition of the independent board have no influence to tax avoidance.

Faktor-faktor yang mempengaruhi realisasi penerimaan pajak bumi dan bangunan sektor pedesaan dan perkotaan di kabupaten Bangka Tengah MEIRISKA FEBRIANTI
Jurnal Bisnis dan Akuntansi Vol 19 No 1 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to examine the effect of the taxpayers, the population, the area, the amount of the building, gross regional domestic product towards the realization of property tax in Central Bangka District. The object of this research is property tax’s revenues received by the municipal governments of Central Bangka District. The population in this research is all of the villages in Central Bangka District which are 67 Villages. Samples that used in the research are 250 samples, from 50 Villages from 2010 to 2014. The data used in this research is secondary data. The result of this research are the number of taxpayers have an effect on realization of property tax, the number of population has an affect on the realization of property tax, the area has an effect on property tax, the building area has an effect on realization of property tax and the gross regional domestic product has no effect on realization of property tax.

FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA INDUSTRI PERTAMBANGAN DI BURSA EFEK INDONESIA MEIRISKA FEBRIANTI
Jurnal Bisnis dan Akuntansi Vol 14 No 2 (2012): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This study aims to determine the factors that affect the value of the company in the mining industry in Indonesia Stock Exchange. These factors, namely, funding decisions, investment decisions and dividend policy. However, in further studies, the factors that are used only on funding decisions, ie to test the theories of capital structure and see its effect on firm value. The population in this study is a mining company listed on the Indonesia Stock Exchange for the period 2003 till 2007 with a total sample as many as 15 companies. The data is then analyzed using multiple regression analysis. The results showed that the growth opportunities, firm size and the ratio of total debt to equity ratio have impact on firm value. While the factors asset structure, profitability, liquidity and debt to total assets ratio have no effect on firm value.

PENGARUH SIZE, LEVERAGE, PROFITABILITY, INVENTORY INTENSITY DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK STEFFI EFATA WIJAYA; MEIRISKA FEBRIANTI
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-4 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to analyze and obtain empirical evidence of the effect of size, leverage, profitability, inventory intensity, and corporate governance to tax management. This research uses effective tax rate as an indicator to measure tax management. The population in this research is 136 manufacture companies that listed in Indonesian Stock Exchange from 2013 to 2015. Based on criteria, 62 manufacturing companies have obtained. The statistical method used in this research is multiple regression analysis. The result show that profitability has negative effect to tax management. Independent commissioner as an indicator of corporate governance has positive effect to tax management. Another result showed that size, leverage, and inventory intensity have no influence to tax management.

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.

TATA CARA PERHITUNGAN, PENYETORAN, PELAPORAN, PENCATATAN PPN ATAS USAHA JASA KONSTRUKSI MEIRISKA FEBRIANTI
Media Bisnis Vol 8 No 1 (2016): 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.v8i1.348

The purpose of this research is to analyze the calculation, payment, reporting and recording of Value Added Tax (VAT) by CV.SM in the year 2013 based on Value Added Tax (VAT) law number 42/ 2009 This research used descriptive analysis method to analyze and compare the data obtained from the company with the taxation rules. The secondary data collected are the VAT invoices 2013, monthly VAT returns, tax payment slips, annual tax return and tax collection letter. The result shows that CV. SM has done the calculation, payment and reporting Value Added Tax (VAT) in compliance with VAT regulations.

Analisis Pengaruh Beban Pajak Kini, Beban Pajak Tangguhan, Dan Basis Akrual Terhadap Manajemen Laba Felicia Amanda; Meiriska Febrianti
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 7 No 1 (2015): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

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.

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.

Co-Authors AKHADI, IMAN Amanda, Felicia Cyntia Verensia DEANNA PUSPITA Eddy Joni Felicia Amanda HARYO SUPARMUN HENNY HENNY Ida Bagus Nyoman Sukadana Josafat, Ricky Lady Karlinah Lucia Noviyanti Meiliyani Meiliyani Muhamad Eddy Rosyadi NABILLAH MAHARDIKA ARISTAWATI SUTANTO Nisa, Shella Khoirun NJIT, TJHAI FUNG Regi Muzio Ponziani RIAN SUMARTA Ricky Josafat ROSVITA ANGGRAENI SILVY CHRISTINA Soegijanto, Cleophila M.G.T STEFFI EFATA WIJAYA SULISTIA ANGGRAENI SUMARTA, RIAN Tjhai Fung Jit Valencia Christmas Manus Yohanes Yohanes

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