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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Wahana Akuntansi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Estralita Trisnawati
Universitas Tarumanegara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Social Sciences Other

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Peran Kualitas Pelayanan dalam Kepatuhan Wajib Pajak Orang Pribadi: Sosialisasi Pajak dan Sanksi Pajak Herly Pujilestari; Mutiara Humairo; Amrie Firmansyah; Estralita Trisnawati
Jurnal Ilmiah Wahana Akuntansi Vol 16 No 1 (2021): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.16.013

Abstract

This study aims to examine the effect of tax socialization and tax sanctions on individual taxpayer compliance. In addition, this study also includes service quality as a moderator in the relationship between tax socialization and taxpayer compliance and the relationship between tax sanctions and taxpayer compliance. This study data employs primary data sourced from a survey questionnaire given to respondents, namely doctors who have an independent income. Based on purposive sampling, this study found 66 respondents who have filled out a questionnaire survey, but the data that can be employed and meet the criteria of this study are 50 questionnaires. This study concludes that tax socialization and tax sanctions have a positive effect on taxpayer compliance. Meanwhile, service quality weakens the positive effect of tax socialization on tax compliance and strengthens the positive effect of tax sanctions on taxpayer compliance. This research indicates that the Indonesian Tax Authorities need to improve all types of services to taxpayers.
Real Earnings Management and Annual Report Readability with Institutional Ownership Moderation Harry Harsono; Ignatius Roni Setyawan; Estralita Trisnawati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.9968

Abstract

This study examines the effect of real earnings management on the readability of annual reports of infrastructure companies listed on the Indonesia Stock Exchange for the 2021–2023 period, with institutional ownership as a moderating variable. Readability is measured using the Python-based Gunning Fog Index and analyzed with EViews. The results show that manipulation of operating cash flow (REM_CFO) and production (REM_PROD) has no significant effect on readability, while manipulation of discretionary expenses (REM_DIS) has a positive and significant effect. Institutional ownership is able to weaken the negative effect of REM_DIS on readability, demonstrating the effectiveness of institutional investor oversight in improving reporting transparency. These findings emphasize the importance of governance in maintaining the quality of corporate disclosure.
The Effect of Environmental Uncertainty and Executive Characteristics on Tax Avoidance Lina Garten Huang; Estralita Trisnawati
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i6.4034

Abstract

The objectives of this study include: (1) To empirically test the effect of environmental uncertainty on tax avoidance; (2) To empirically test the effect of executive characteristics on tax avoidance; (3) To empirically test the role of company size moderating the effect of environmental uncertainty on tax avoidance; and (4) To empirically test the role of company size moderating the effect of executive characteristics on tax avoidance. The research uses an explanatory research design. The population of this study is public manufacturing in the food and beverage industry sector publishing its financial statements on the IDX in the 2018-2023 period. This research sampling method uses purposive sampling. This research data analysis technique uses Model Regression Analysis (MRA). From the results of data analysis it is concluded: (1) Environmental Uncertainty has an influence on tax avoidance. (2) Executive Characteristics affect tax avoidance. (3) Company size has no effect on tax avoidance. (4) Environmental uncertainty affects tax avoidance moderated by company size. (5) Executive characteristics have no effect on tax avoidance moderated by company size.
Co-Authors Amrie Firmansyah Harry Harsono Herly Pujilestari Ignatius Roni Setyawan Lina Garten Huang Mutiara Humairo