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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
Estralita Trisnawati
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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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.
PENGUNGKAPAN TATA KELOLA PERUSAHAAN, KOMPETENSI AUDITOR INTERNAL, MANAJEMEN LABA: PERAN MODERASI PENGHINDARAN PAJAK Intan Permata Sari; Estralita Trisnawati; Amrie Firmansyah
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 1 (2023): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v18i1.15808

Abstract

This study examines the effect of corporate governance disclosure and internal auditor competence on earnings management. Also, this study includes tax avoidance as a moderation variable. The data for this study is sourced from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. Sampling was conducted by purposive sampling totaling 280 observations sourced from www.idx.co.id. This study's test is panel data regression analysis with a fixed-effect model. This study indicates that corporate governance disclosure and internal auditor competence are negatively associated with earnings management. Furthermore, this study finds that tax avoidance weakens the negative association between good governance disclosure and earnings management. The moderation effect is similar to the association between internal auditor competence and earnings management. This study is expected to contribute to the accounting literature as a reference for further research, especially related to earnings management issues. This research is also expected to be useful for the Financial Services Authority as a consideration for improving regulations related to implementing corporate governance.
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.
Perilaku Fraud Detection Pada Auditor: Professional Skepticism, Whistleblowing, Integritas, Time Pressure Maya Piserah; Vanessa Fonda Sutjipto; Amrie Firmansyah; Estralita Trisnawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1185

Abstract

This study examines the effect of professional skepticism, whistleblowing, integrity and time pressure on fraud detection. This study uses primary data to collect information in a questionnaire distributed online via a google form. The sample in this study were auditors who worked at KAP in Jabodetabek with 70 respondents based on random sampling—testing the hypothesis of this study using multiple linear regression analysis. This study indicates that professional skepticism does not affect fraud detection. Whistleblowing and integrity have a positive effect on fraud detection. Time pressure has a negative impact on fraud detection.
Six Sigma Sebagai Sistem Manajemen dalam Meningkatkan Kinerja Perusahaan Estralita Trisnawati
Jurnal Akuntansi vol. 4 no. 3 September 2004
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v4i3.629

Abstract

Pengaruh Opini Audit, Rasio Profitabilitas, Solvabilitas, dan Ukuran Kap Terhadap Audit Delay Estralita Trisnawati; Charistine Charistine
Jurnal Akuntansi vol. 8 no. 2 Mei 2008
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v8i2.685

Abstract

Co-Authors Aloysius Alvin Amrie Firmansyah Arles Ompusunggu Birgitta Evangeline Rennath Carisa Natascha Charistine Charistine Chyntia Lie Devina Juliani Putri Doli Santomans Manurung Elisabeth Erika Febriani Evan Christian Feibi Go Florensia Melsandy Ghina Shadrina Hansen Wijaya Intan Permata Sari Kasun Japar Leovika Leovika Maya Piserah Monika Angelina Navelya Hadi Oktavia Oktavia P Helen Widjaja Ryan Julian Sheila Sheila Sriwati Stella Florensia Stephanie Catherine Tania Alvianita Pramudya Vanessa Cynthia Vanessa Fonda Sutjipto Veren Fabiola Vinny Sherlina Vivian Angelina Wiwit Lestari Yohandy Gunawan Yustina Peniyanti Jap