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All Journal Jurnal Ekonomi Akuntansi Krida Wacana Journal of Accounting and Investment EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal Ilmiah Wahana Akuntansi Ganaya: Jurnal Ilmu Sosial dan Humaniora SENTRALISASI Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Bisnis dan Akuntansi Jurnal Riset Akuntansi dan Keuangan JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Muara Ilmu Ekonomi dan Bisnis JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Dinasti International Journal of Education Management and Social Science Jurnal Akuntansi Bisnis Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pajak dan Keuangan Negara (PKN) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Interdisciplinary Social Studies Educoretax Jurnal Paradigma Akuntansi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Kontemporer Akuntansi Jurnal Magister Akuntansi Trisakti Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Application on Economics and Business IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Akuntansi JAS (Jurnal Akuntansi Syariah) E-JURNAL AKUNTANSI
Estralita Trisnawati
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Effect Of Firm Value, Leverage, And Profitability On Tax Avoidance With Liquidity As A Moderating Variable Rudy Novianto; Estralita Trisnawati; Verawati Verawati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8320

Abstract

This study aims to examine the effect of firm value, leverage, and profitability on tax avoidance, with liquidity as a moderating variable. The research focuses on mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period, using purposive sampling. The results indicate that firm value has a positive effect on tax avoidance, whileleverage shows no significant effect, and profitability has a negative effect. Furthermore, liquidity as a moderating variable strengthens the positive influence of firm value on tax avoidance, but does not moderate the effects ofleverage and profitability on tax avoidance.
Tax Amnesty Moderation: The Influence of Tax Knowledge and Sanctions on Taxpayer Compliance Elva Anggreany; Estralita Trisnawati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8424

Abstract

This study aims to explore the impact of taxpayers' understanding of tax regulations and the influence of fiscal penalties on the likelihood of compliance among individual taxpayers, with tax amnesty serving as a moderating variable at KPP Pratama Batam Selatan. The research focuses on a sample drawn from individual taxpayers (WPOP). registered at the South Batam Tax Office in 2023. The data harnessed in this research are derived from primary sources, meticulously procured via the dissemination of structured questionnaires to designated participants. The analysis was conducted using the SEM-PLS technique, implemented via SmartPLS version 3.0. The results confirm that both tax literacy and fiscal sanctions have a meaningful and statistically significant effect on the compliance behavior of individual taxpayers. Moreover, the study indicates that the implementation of tax amnesty plays a crucial role in enhancing the link between taxpayers' understanding of tax regulations and their adherence to tax obligations. Conversely, the results demonstrate that tax amnesty has no meaningful effect on how fiscal penalties impact taxpayers' compliance behavior.
Pertumbuhan Penjualan, Proporsi Komisaris Independen, dan Tax Avoidance: Kajian Empiris Pada Perusahaan Consumer Non-Cyclical di BEI Tahun 2022-2024 Jeanny Ann Samantha; Estralita Trisnawati
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.6014

Abstract

This study observes non-cyclical consumer companies listed on the Indonesia Stock Exchange from 2022 to 2024 to see how tax avoidance was affected by sales growth and the proportion of independent commissioners. Multiple linear regression analysis is the tool of choice in this quantitative study. A total of 132 observations were available for analysis from the 44 companies that made up the research samples selected through the purposive sampling process. The information was extracted from yearly financial audited reports and then processed with software EViews 13. The results of this study show that sales growth has a significant positive effect on tax avoidance. These results illustrate that increased sales encourage companies to reduce their tax expense so that profits appear to be in line with sales growth. Therefore, it can be concluded that when sales go up, tax avoidance practices also go up. Meanwhile, tax avoidance is not affected by proportion of independent commissioners. Limited access or authority prevents independent commissioners from controlling the company's taxation strategies and policies. It can be concluded that the proportion of independent commissioners who supervise has not been successful in minimizing tax avoidance.
Kesadaran Pajak, Transparansi dan Kualitas Layanan: Dampak Kepatuhan Dimoderasi oleh Penggunaan Surat Keterangan Pemotongan Pajak Secara Elektronik Joni Joni; Estralita Trisnawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i1.10355

Abstract

This study investigates the influence of tax awareness, transparency and service quality on taxpayer compliance, specifically examining the moderating role of e-Bupot. The research was conducted at KPP Pratama Batam Selatan, utilizing a quantitative approach with a sample of 100 taxpayers. Primary data were collected via questionnaires and analyzed using the PLS-SEM method with SmartPLS 3.0. The empirical confirm that Tax Awareness and Transparency show a positive significant influence on Taxpayer Compliance across both regression models. Service Quality only achieved a significant positive effect in the more comprehensive moderated model, indicating the importance of administrative support. The E-Bupot digital platform proved to be a selective yet critical moderator. It significantly strengthened the positive effects of both Tax Transparency and Service Quality, acting as a powerful catalyst for systemic and procedural efficiency. Conversely, E-Bupot's interaction with Tax Awareness was not significant. This outcome implies that high internal awareness is insufficient for maximizing digital compliance efforts without corresponding digital literacy and technological readiness among taxpayers.
Integritas Pajak Digital: Peran Moderator E-Filing dan Coretax Terhadap Determinan Kepatuhan Wajib Pajak Sonny Sonny; Estralita Trisnawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i1.10357

Abstract

This study investigated the influence of Tax Knowledge, Awarenes and Ethics on taxpayer compliance specifically examining the moderating role of E-Filing and the Core Tax System.The research, conducted at KPP Pratama Batam Selatan, utilized a quantitative approach with a sample of 100 taxpayers. Primary data were collected via questionnaires and analyzed using PLS-SEM method with SmartPLS 3.0. The empirical findings that Taxpayer Compliance is positively significantly influenced by Tax Knowledge, Awareness and Ethics across all tested models. E-Filing successfully strengthens the positive influence of both Tax Knowledge and Awareness on compliance, proving to be an effective technological enabler. Conversely, the Core Tax System was found to be effective only in moderating Tax Awareness, showing no significant effect on Tax Knowledge or Tax Ethics, likely due to technical implementation constraints. This affirms that enhancing compliance requires not only strong internal factors but also reliable, user-friendly administrative systems supported by ongoing education and moral development
PENGARUH KOMPLEMENTARITAS SUMBER DAYA DAN KINERJA KEUANGAN TERHADAP KINERJA PERUSAHAAN SETELAH MERGER DAN AKUISISI PADA PERIODE 2020-2022 KEMAMPUAN MANAJERIAL SEBAGAI MODERASI Lim Maya Piserah; Estralita Trisnawati
Jurnal Kontemporer Akuntansi Vol. 6 No. 1 (2026): Volume 6, No.1, Maret 2026
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis apakah kemampuan manajerial sebagai moderasi memberikan pengaruh memperkuat terhadap kinerja keuangan dan sumberdaya perusahaan sehingga berpengaruh signifikan dan postif atau sebaliknya terhadap kinerja perusahaan setelah merger dan akuisisi penelitian ini mengambil data dari perusahaan publik yang telah melakukan merger dan akuisisi di Bursa Efek Indonesia (BEI) dan mengumumkan kegiatannya pada periode 2020-2022. Penelitian ini menggunakan metode kuantitatif dengan purposive sampling dan data yang valid adalah 18 perusahaan. Dianalisis dengan menggunakan pengujian statistic uji normalitas Kolmogorov – Sminov, Uji T dan Uji Moderasi Regreasion Analysis (MRA) yang dibantu oleh program SPSS (Statistical Product and Service Solution) for Windows yang dirilis versi 25 dan Microsoft Excel 2013. Terdapat perbedaan yang signifikan pada setiap variable Komplemantaritas Sumberdaya dan Kinerja Keuangan terhadap Kinerja Perusahaan sebelum dilakukannya Merger dan Akusisi, pada tahun terjadinya merger dan akuisisi dan juga setelah terjadinya merger dan akuisisi, selain itu variable kemampuan manajemen yang baik sebagai moderasi dapat memberikan dampak yang positif dan menguatkan serta mendukung variable sumberdaya dan kinerja keuangan. Hal ini menegaskan bahwa kemampuan manajerial yang tinggi akan membantu keberhasilan merger dan akuisis yang dilakukan oleh perusahaan dalam jangka panjang. Investor dan calon investor bisa mempertimbangkan kemampuan manajerial dalam memilih perusahaan yang telah melakukan M&A. Studi ini berkontribusi dalam pengkajian peran M&A dalam kinerja jangka pendek dan jangka panjang perusahaan setelah M&A di Indonesia
Working Capital as a Mediator of Financial Distress Gregorius Rahadian; Hadi Cahyadi; Ronnie Resdianto Masman; Estralita Trisnawati; Henryanto Wijaya
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 9 No 2 (2026)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v9i2.5111

Abstract

This study examines financial distress in Indonesia Stock Exchange-listed family-owned textile and garment enterprises from 2019 to 2024. It uses working capital to mediate financial crisis and its causes. The study explores how operating cash flows, GDP, asset tangibility, leverage, and interest rate affect financial distress, employing working capital as a mediator. Panel data regression analysis utilizing SmartPLS software is used on 18 purposive-sampled organizations. The quantitative study is supplemented with an online interview with a leading Indonesian textile firm's finance director. Operating cash flow negatively impacts financial distress, asset tangibility positively impacts financial distress, while impacts negatively working capital. Financial distress is positively impacted by working capital. When mediated by working capital, operating cash flow, GDP, leverage, and interest rates have little impact on financial distress. Financial distress in family-owned textile and garment enterprises which addressed by the study, helping stakeholders to make educated choices.
PENGARUH ESG DISCLOSURE, KEBIJAKAN DIVIDEN DAN TINGKAT KESEHATAN BANK PADA NILAI PERUSAHAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI DI SEKTOR PERBANKAN TAHUN 2022-2024 Kevin Aldopratama; Estralita Trisnawati
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6696

Abstract

Persaingan perusahaan setelah dampak dari pandemi berupakan sinyal bangkitnya perusahaan untuk meningkatkan kinerjanya terutama sektor perbankan yang memiliki peran besar mendorong perekonomian Indonesia. Masalah yang terjadi adalah pemulihan kepercayaan masyarakat dan perusahaan untuk berinvestasi kembali dan meningkatkan roda perekonomian di Indonesia. Aspek keuangan dan non keuangan saat ini menjadi perhatian publik tidak hanya profitabilitas melainkan keberlanjutan dan tata kelola yang terus sosialisasikan oleh pemerintah dan dalam kurun waktu 2022-2024 setelah pandemi menjadi periode acuan melihat pertumbuhan perusahaan.Dengan demikian perlu adanya pengujian lebih lanjut apakah pengungkapan ESG, kebijakan dividen dan tingkat kesehatan bank dapat mempengaruhi nilai perusahaan pada lingkup sektor perbankan di Indonesia. Penelitian ini dilakukan dengan pendekatan kualitatif dan pengumpulan data menggabungkan antara data time series dan cross section yang disebut data panel dan menggunakan data sekunder bersumber dari OJK. Analisis yang yang digunakan adalah regresi linier berganda dengan bantuan perangkat lunak Eviews 13. Pengujian asumsi klasik dilakukan yakni uji normalitas, multikolinearitas, dan heteroskedastisitas sebelum melakukan uji t, uji f, dan uji R2. Pada hasil penelitian menunjukkan bahwa pengungkapan ESG berpengaruhi negatif terhadap nilai perusahaan termasuk profitabilitas sebagai moderasinya. Kebijakan dividen dan tingkat kesehatan bank berpengaruh positif terhadap nilai perusahaan diperkuat profitabilitas yang memoderasi.Secara simultan variabel tersebut memiliki nilai yang signifikan dalam pengaruhnya terhadap nilai perusahaan. Maka dengan ini peneliti berhadap kepada peneliti selanjutnya dan pihak terkait agar penelitian ini dapat dikembangkan lebih luas lagi dan sebagai informasi tambahan serta wawasan dalam menganalisa faktor apa saja yang dapat mempengaruhi nilai perusahaan.
The Pengaruh Profitabilitas, Free Cash Flow dan Leverage Terhadap Manajemen Laba dengan Tata Kelola Perusahaan sebagai Variabel Moderasi Fanny Pricillia; Estralita Trisnawati; Verawati Verawati
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2605

Abstract

The COVID-19 pandemic is a challenge for the Indonesian economy, including companies in the cyclical and non-cyclical sectors which are experiencing a decline in production and income which has an impact on share prices and investor confidence. Therefore, to attract the attention of investors, management often tries to maximize profits through earnings management in financial reports. This is done with the aim of enabling the company to increase or decrease profits according to management's needs and desires, so that the company's financial reports look good in the eyes of interested parties. Several factors that can influence earnings management are profitability, free cash flow and leverage. This research aims to obtain empirical evidence regarding the influence of profitability, free cash flow and leverage on earnings management with corporate governance as a moderating variable in cyclical and non-cyclical sector companies listed on the Indonesia Stock Exchange. The population used in this research was 50 cyclical and non-cyclical sector companies listed on the Indonesia Stock Exchange in 2020-2023. The sample size was determined using a purposive sampling technique. This research is a quantitative research that uses Eviews version 13 software to process data. The results of this research indicate that profitability has no effect on earnings management. Free cash flow and leverage have a positive effect on earnings management. Corporate governance as a moderating variable is unable to moderate the influence of profitability on earnings management. Corporate governance as a moderating variable strengthens the influence of free cash flow and leverage on earnings management.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN KOMISARIS INDEPENDEN TERHADAP TAX AVOIDANCE, DIMODERASIKAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PERTAMBANGAN BATUBARA TERDAFTAR DI BEI 2018-2022 michael; Estralita Trisnawati; Sriwati
Jurnal Kontemporer Akuntansi Vol. 6 No. 1 (2026): Volume 6, No.1, Maret 2026
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Batubara merupakan salah satu subsektor pertambangan yang memberikan kontribusi besar terhadap devisa negara, namun pendapatan pajak dari sektor ini dinilai masih rendah. Hal ini mengindikasikan adanya praktik penghindaran pajak (tax avoidance) oleh perusahaan-perusahaan di sektor tersebut. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, likuiditas, dan komisaris independen terhadap penghindaran pajak dengan pengungkapan Corporate Social Responsibility (CSR) sebagai variabel mediasi. Teori yang digunakan meliputi tax avoidance, profitabilitas, likuiditas, komisaris independen, dan CSR. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis data regresi linear berganda yang diolah menggunakan aplikasi Eviews 10. Hasil penelitian menunjukkan bahwa profitabilitas (ROA) berpengaruh negatif terhadap penghindaran pajak (ETR). Likuiditas (CR) memiliki pengaruh negatif dan signifikan terhadap penghindaran pajak (ETR). Komisaris independen juga memiliki pengaruh negatif dan signifikan terhadap penghindaran pajak (ETR). CSR tidak memperlemah hubungan antara profitabilitas (ROA) dan penghindaran pajak. CSR juga tidak memperkuat hubungan antara likuiditas (CR) dan penghindaran pajak. Namun, CSR terbukti memperlemah pengaruh komisaris independen terhadap penghindaran pajak (ETR).
Co-Authors Afriani, Yossy Agustin, Ricy Dwi Aloysius Alvin Amrie Firmansyah Andre Sumingtio Angelica Christabelle Angelina, Vivian Anggeni, Tasya Antonius, Jenifer Apriyanto, Reinardus Prasetyo Arista, Paula Bella Anggelina Budiono, Herlina CHANDRA, SANTOSO Chandra, Welly Charistine Charistine Claudianita, Felicia Cynthia, Vanessa Damestar Hutagalung David Manuel Devina Gunawan Elisabeth Elisabeth Elizabeth Sugiarto Dermawan Elva Anggreany Emanuel, Richard Evieryata Fanny Pricillia Febriani, Erika Fiqry Fachrezzy Putra Francis Francis Franky Frans Leonard Simbol Gultom Fredy, Hans Galatio, Esterline Garten Huang, Lina Giovani Priscilia Go, Feibi Gregorius Rahadian GUNA, WELVIN I Gunawan, Yohandy HADI CAHYADI Hansen Wijaya Harryanto Harryanto Hartono Hartono HENRYANTO WIJAYA Herlin Tundjung Setijaningsih, Herlin Tundjung Herman Herman Hermanto Hermanto Hizkiel, Yusak David Indrajati, MF Djeny intan permata sari Intan Permata Sari Ira Ratna Sari Haryanto Putri Ira Ratna Sari Haryanto Putri Ivan Sebastian Januardi Januardi Januardi Januardi Jap, Yustina Peniyanti Jayanto, Veronica Jeanny Ann Samantha Jimmy Jimmy Joni Joni Josephine, Kezia Juniati Gunawan Juniati Gunawan, Juniati Kevin Aldopratama Leovika, Leovika Lie, Chyntia Lim Maya Piserah M. F. Djeni Indrajati W. Marilyn Marilyn Marlina Permatasari Melsandy , Florensia Melyawati Melyawati Melyawati Melyawati MEYLISA JANUAR ISKANDAR michael Michelle, Michelle Mutiara, Shalsabilla Desi Ngesthi, Priscilla Oliviane NINI NINI Nisei, Bella Dwi Amalistie Nugraha, Meilisa Tri Okki Oktavianus P Helen Widjaja Piserah, Maya Priscilla Oliviane Ngesthi Putra, Bryan Johannes Putra, Fransiscus Febryan Awiredjo Reynold Ari Renaldo Ticoalu Richard Emanuel Ricy Dwi Agustin Ronnie Resdianto Masman Roy Sembel Roy Sembel Rudy Novianto Ruenli, Evangeline Davina Sandi Sandi Sandi Sandi Sandra, Silvia Santi Amalya Amini Sari , Intan Permata Shadrina, Ghina Sonny Sonny Sonny, Sonny SRI RAHAYU Sriwati Sriwati Sriwati Sriwati Sriwati Sriwati Sriwati Stefanie Martchellia Suteja Sugiarto, Claudia Sulyanto, Pranandang SUSAN SUSAN Susanti, Olivia Sutjipto, Vanessa Fonda Sutrisno, Felicia Tan, Reynaldo Tania Alvianita Pramudya Tasya Anggeni Timothy Tjandra Tjandra, Timothy Vania Magdalena Vania Vashtiany Sofyan Verawati Verawati Verawati Verawati Verawati Verawati Verawati Verawati Verawati Waluyo Welly Chandra Welvin I Guna Wibowo, Jevennie Widiani, Viny Yoga Yuniadi