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All Journal Akuntansi Krida Wacana JAZ: Jurnal Akuntansi Unihaz Jurnal Ilmiah Akuntansi Kesatuan Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Jurnal Paradigma Akuntansi Jurnal Kontemporer Akuntansi Jurnalku Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi E-Jurnal Akuntansi
Estralita Trisnawati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Journal : jurnal paradigma akuntansi

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FAKTOR YANG MEMPENGARUHI PENERIMAAN DAERAH KOTA DKI JAKARTA TAHUN 2012-2019 Veren Fabiola; Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21458

Abstract

This study aims to see how the effect of hotel, parking, and groundwater taxes toward Original Regional Income of DKI Jakarta City 2012-2019. The research data processing technique uses multiple regression analysis assisted by the SPSS (Statistical Program for Social Sciences) version 25.00. This research was conducted based on the planning and realization data of the city of DKI Jakarta in 2012-2019. The results on this study indicate that hotel have a significant influence on local revenue. While parking and groundwater taxes didn’t have influence on local revenue. Further research is suggested to do different tests and grouping of years and add other variables that affect local revenue.
PENGARUH TAX AVOIDANCE DAN INOVASI TERHADAP NILAI PERUSAHAAN Devina Juliani Putri; Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21459

Abstract

This research aims at the role of tax avoidance and innovation implementation toward firm value on food and beverage industry listed on the Indonesia Stock Exchange during 2014-2019. Sample was selected using purposive sampling method and the valid data was 13companies. Data processing techniques using multiple regression analysis with the help ofSPSS program (Statistical Product and Service Solution) for Windows, SmartPLS 3.0 and Microsoft Excel 2016. The results of this study indicate that tax avoidance have a significant influence on firm value positively and innovation does not have significant influence on firm value. The implication of this study is that tax avoidance that companies does to reduce tax burden will increase the firm value and that innovation does not increase firm value.
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN PENGUNGKAPAN TATA KELOLA PERUSAHAAN TERHADAP AGRESIVITAS PAJAK Birgitta Evangeline Rennath; Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22420

Abstract

This study aims to determine the effect of institutional ownership and disclosure of governance on tax aggressiveness with tax avoidance as a moderating variable in food manufacturing companies listed on the IDX. Tax aggressiveness is the dependent variable, while institutional ownership and corporate governance disclosure are independent variables. The data used are secondary data and samples are financial reports and annual reports from 29 companies listed on the IDX in 2013-2019. This study uses a non-randomized method. The sample selection technique used purposive sampling and the data were analyzed using the inner and outer model analysis. Data were analyzed using SPSS software version 23 and Smart PLS version 3.2.2. The results showed that institutional ownership variables did not have a significant effect on tax aggressiveness and institutional ownership and firm size had no significant effect on tax aggressiveness. To get better research results, further research can add other variables that have a big possibility of influence, use companies other than manufacturing, and extend the research period.
PENGARUH MANAJEMEN LABA RIIL DAN PENGUNGKAPAN TATA KELOLA TERHADAP TAX AVOIDANCE Evan Christian; Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22433

Abstract

The purpose of this study is to obtain empirical evidence about the effect of Real Earnings Management and Corporate Governance Disclosure on Tax Avoidance on the manufacturing firms listed on the Indonesia Stock Exchange during 2017 – 2019. Sample was selected using purposive sampling method and the valid data was 128 samples companies. Data processing techniques using multiple regression analysis. This study used Statistical Package for the Social Sciences (SPSS) ver. 25 software and SmartPLS ver. 3.3.2 software. The result show that real earnings management have a positif influence on tax avoidance and corporate governance disclosure does not significantly influence tax avoidance. The implication of this study is the need to increase monitoring of real earnings management and corporate governance disclosure to avoid tax avoidance.
PENGARUH PENGETAHUAN WAJIB PAJAK, PENERAPAN E-FILING, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN ADMINISTRASI WAJIB PAJAK UMKM Vinny Sherlina; Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23627

Abstract

This research aims to determine the influence of taxpayer knowledge, the application of EFiling, and tax sanctions on UMKM taxpayer compliance. This research sampling method is a simple random sampling, with 100 sample of UMKM’s owner in Tangerang City. The data processing technique used in this study is a multiple linear regression model through IBM SPSS Statistic 25 Software . The results of this study indicate that taxpayer knowledge, the application of E-Filing, and tax sanctions have a positive effect on UMKM taxpayer compliance. The implication of this research is to provide additional benefits of knowledge, insight and information for readers about UMKM taxes.
PENGARUH LEVERAGE DAN ARUS KAS OPERASI TERHADAP PERSISTENSI LABA PADA PERUSAHAAN MANUFAKTUR Monika Angelina; Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25136

Abstract

This research aims at how the role of the leverage and operating cash flow on earnings persistence in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. Sample was selected using purposive sampling method and obtained 83 companies. Data processing techniques using multiple regression analysis what helped by using Eviews Version 9.5. The results of this study indicate that leverage has a positive and significant effect while operating cash flow has a negative and significant effect on earnings persistence. The implication of this research is the need for the role of earnings persistence in increasing leverage and operating cash flow to provide benefits for the company in generating good profits.
PENGARUH PENURUNAN TARIF PPH, SANKSI PAJAK DAN MODERNISASI PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM JAKARTA BARAT SELAMA PANDEMI COVID-19 Carisa Natascha; Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25264

Abstract

This research targets at how the impact of the very last PPH discount, tax sanctions, and tax service modernization on taxpayer compliance of west Jakarta MSMEs throughout the covid-19 pandemic. The purposive sampling method became used for this sample and the entire legitimate information turned into a hundred Respondents. The processing strategies the usage of a couple of regression evaluation information helped by using the SPSS software (Statistical Product and provider answer) for windows released 20 and Microsoft Excel 2013. The results of this have a look at implying that final PPH reduction, tax sanctions, and tax service modernization have effective effects on taxpayer compliance. The implication may be given as an enter and know-how approximately taxes and wish that by using the information this is given in the thing of tax compliance ought to help the authorities to elevate tax incomes.
Co-Authors Aloysius Alvin Amrie Firmansyah Arles Ompusunggu Birgitta Evangeline Rennath Carisa Natascha Charistine Charistine Chyntia Lie Devina Juliani Putri Doli Santomans Manurung Elisabeth Evan Christian Hansen Wijaya Intan Permata Sari Kasun Japar Maya Piserah Monika Angelina Navelya Hadi Oktavia Oktavia P Helen Widjaja Prasetyo Honorris Ryan Julian Sheila Sheila Sriwati Stella Florensia Stephanie Catherine Tania Alvianita Pramudya Vanessa Fonda Sutjipto Veren Fabiola Vinny Sherlina Vivian Angelina Wiwit Lestari Yustina Peniyanti Jap