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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
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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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.
Carbon Tax, Green Innovation, and Sustainable Development: Evidence from a Systematic Literature Review Lady Karlinah; Meiriska Febrianti
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2832

Abstract

This study employs a Systematic Literature Review (SLR) using the PRISMA framework to examine the role of carbon tax in fostering green innovation and advancing sustainable development. A total of 40 peer-reviewed articles published between 2015 and 2025 were analyzed from major databases including Scopus, Web of Science, and Google Scholar. The findings reveal that the carbon tax not only functions as a fiscal instrument to reduce carbon emissions but also acts as a catalyst for corporate green innovation and environmental disclosure practices. Three dominant themes emerged: (1) the effectiveness of carbon tax in reducing emissions and strengthening fiscal capacity, (2) its influence on corporate strategies to promote green technology and sustainable business models, and (3) its contribution to achieving the Sustainable Development Goals (SDGs), particularly in developing economies. While the carbon tax shows significant potential, challenges such as policy inconsistency, institutional weakness, and industrial resistance remain obstacles to its full implementation. The review offers guidance for policymakers to integrate fiscal and innovation policies toward sustainable growth.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v21i1a-2.755

Abstract

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.
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