Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

9.222

P-Index

This Author published in this journals

All Journal Jurnal Ekonomi Akuntansi Krida Wacana 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 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 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 Educoretax Jurnal Paradigma Akuntansi Jurnal Kontemporer Akuntansi Jurnal Magister Akuntansi Trisakti IIJSE Jurnal Akuntansi E-JURNAL AKUNTANSI

Estralita Trisnawati

Universitas Tarumanagara

Author-ID : 405938

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 80 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4 5

Pengaruh Manajemen Laba Riil Dan Pengungkapan Tata Kelola Perusahaan Terhadap Agresivitas Pajak Evelyn Frederica, Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 4, No 2 (2022): April 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i2.19201

The purpose of this study was to find empirical evidence regarding the effect of real earnings management and corporate governance disclosures on tax aggressiveness. The sample in this study were companies listed on the LQ45 Index from 2016-2019. This study used 30 companies obtained by purposive sampling. The data used is secondary data in the form of corporate financial reports that have been published on the Indonesia Stock Exchange (BEI). Secondary data obtained were processed using SPSS version 25 software for descriptive statistical analysis and SmartPLS 3.0 for conducting outer model tests, inner model tests and hypothesis testing. The results showed that real earnings management did not have a significant effect on tax aggressiveness, while corporate governance disclosure had a negative and significant effect on tax aggressiveness. The implication of this research is that the increase in corporate governance disclosed can reduce tax aggressiveness.

Faktor-Faktor Yang Mempengaruhi Cash Holding Dengan Moderasi Kepemilikan Institusional Franciska, Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 4, No 2 (2022): April 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i2.19199

The purpose of this research is to determine the effect of liquid asset substitutes, growth opportunity, and bank involvement on cash holding of property and real estate companies listed on the Indonesia Stock Exchange in 2017-2019 with institutional ownership as a moderating variable. In this study, the number of property and real estate companies used as the research sample was 43 companies and using purposive sampling as the sampling technique. Data processing techniques using Partial Least Square analysis with the help of SmartPLS version 3 program and SPSS version 23 for descriptive statistics. The results showed that liquid asset substitutes have significant negative effect on cash holding while bank involvement, growth opportunity and institutional ownership have no significant effect on cash holding. Institutional ownership strengthens the effect of growth opportunity on cash holding, but institutional ownership does not moderate the effect of liquid asset substitutes and bank involvemen on cash holding. The implication of this research is that liquid asset substitutes are also an important component for companies to maintain a good liquidity position in order to avoid cash shortages that can disrupt the company's business activities and the role of institutional ownership needs to be increased to a more active stage so that sensitivity to investment opportunities also increases.

Pengaruh Arus Kas Dan Belanja Modal Terhadap Cash Holding Pada Perusahaan Manufaktur Isabella Hadiwijaya, Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to examine the effect of cash flow and capital expenditure to the cash holding. The sample of this research in manufacturing companies that listed in Indonesia Stock Exchange (IDX) during the year 2012-2017. The hypothesis was examined using SPSS 23 for descriptive statistics test and SmartPLS 23 for inner and outer model test. The result of the analysis showed that cash flow and, capital expenditure have significant impact to the cash holding.

PENGARUH PENGUNGKAPAN TATA KELOLA PERUSAHAAN, RETURN ON ASSET, LEVERAGE TERHADAP TAX AVOIDANCE YANG TERDAFTAR DI BEI Felix Jonathan, Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to obtain empirical evidence on the effect of corporate governance, return on asset, leverage to tax avoidance that listed in Indonesia Stok Exchange, with a total of 46 samples. This study uses secondary data which were tested using software SmartPLS 3,0. The result of this study suggests that corporate governance and leverage does not significantly influence tax avoidance. However, return on asset have positive and significant influence tax avoidance.

Pengaruh Intensitas Modal Dan Koneksi Politik Terhadap Tax Avoidance Industri Barang Konsumsi Alvin Hartantio, Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of research is to obtain about the impact of capital intensity and political connection towards tax avoidance on manufacture companies in the goods and consumption industry sectors listed on the Indonesia Stock Exchange (IDX) in 2012-2018. This study used 196 samples of manufacture companies in the industrial sector of goods and consumption base on purposive sampling method. The data used are secondary data in the form of financial statements. The analysis model was tested using SPSS software version 25 and SmartPLS version 3.3.2. The rasults showed that capital intensity have no positive and significant effect on tax avoidance and political connections have no connections have no positive and significant effect toward tax avoidance. For further research are expected to adding other independent variables, and not use purposive sampling techniques.

Pengaruh Pengungkapan Pajak Dengan Agresivitas Pajak Sebagai Variabel Moderasi Pada Perusahaan LQ-45 Thressy Anastasia Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study aims to determine the effect of Executive Compensation and Corporate Social Responsibility Disclosure on Tax Disclosure with Tax Aggressiveness as a mediation variable on LQ-45 companies listed on the Indonesia Stock Exchange during 2016-2019. Sample was selected using purposive sampling method and the valid data was 31 companies. Data processing techniques using multiple regression analysis what helped by SPSS program (Statistical Product and Service Solution) for Windows released 23 and SmartPLS version 3.3.2. The results of this study indicate that executive compensation has a negative and significant influence on tax disclosure while corporate social responsibility disclosure has not influence on tax disclosure, tax aggresiveness has not influence on tax disclosure, executive compensation has not influence on tax disclosure through tax aggresiveness and corporate social responsibility disclosure has not influence on tax disclosure through tax aggressiveness.

PERENCANAAN PAJAK PADA PT STRAWLAND UNTUK TAHUN 2018 Adrian Pranata, Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research was conducted with the aim of making tax saving by conducting tax planning at the company of PT STRAWLAND. The object of this study is a financial report in the form of an income statement from PT STRAWLAND for the year ending in 2018.Based on research, then with the right tax planning, the company can reduce fiscal profit from Rp. 9,403,222,014 to Rp. 9,254,034,183 so that it will reduce the income tax payable by Rp. 3,108,080. Tax planning carried out is tax planning on PPh 21 by changing the calculation method into gross up method, final PPh tax planning by doing gross up on car rental costs, and tax planning for entertainment costs by making a nominative list so that the costs can be charged in calculating taxable profits.

Pengaruh Komponen Penghematan Pajak Terhadap Pengungkapan Pajak Ricy Apriliyan, Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v3i3.14916

The porpose of this study is to asses the impact of tax planning (TP), as measured by the use of tax saving (TS), namely, permanent differences (PD), temporary differences (TDF), foreign tax rates (FTR) differentials and tax losses (TLOS) on tax disclosure. Samples in this study were as many as 21 manufacturing goods and consumption companies listed on the Indonesia Stock Exchange (IDX) for 7 years 2012-2018. The result of this study is 1) a permanent differences (PD) has negative and significant influence on tax disclosure (TD), 2) temporary differences (TDF) has a significant and positive influence on tax disclosure, 3) foreign tax rates (FTR) differentials has not influence on tax disclosure, 4) tax losses have a negative and significant influence on tax disclosure.

PENGARUH JAJARAN DIREKSI DAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP TAX AVOIDANCE Priska Aprilia Aryanto, Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v2i3.9550

The purpose of this research is to obtain empirical evidence about the effect between Board of Directors and Corporate Social Responsibility with Tax Avoidance on manufacture companies listed on the Indonesia Stock Exchange (IDX) in 2015-2018. This study used 79 manufacture companies selected using purposive sampling method. The data used are secondary data in the form of annual report. The statistical method used to test the research hyphotesys is the double regretion analysis model. The results of this research are Board of Directors and Corporate Social Responsibility has positive significant effect with Tax Avoidance. For further research, it is recommended to extending the period of the study, adding other independent variables, and use other proxy.

PENGARUH RELATED PARTY TRANSACTION TERHADAP TAX AVOIDANCE DENGAN VARIABEL MODERASI PENGUNGKAPAN TATA KELOLA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2013-2017 Chindy Helfin, Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to obtain empirical evidence on the effect of related party transaction to tax avoidance with corporate governance disclosure as a moderating variable that listed in Indonesia Stok Exchange, with a total of 109 samples. This study uses secondary data which were tested using software SmartPLS 3,0. The result of this study suggests that related party transaction significantly influence tax avoidance. However, corporate governance disclosure doesn’t moderate the effect of related party transaction on tax avoidance.

Co-Authors Afriani, Yossy Agustin, Ricy Dwi Aloysius Alvin Amrie Firmansyah Andre Sumingtio Angelica Christabelle Angelina, Vivian Anggeni, Tasya Anggreany, Elva Antonius, Jenifer Apriyanto, Reinardus Prasetyo Bella Anggelina CHANDRA, SANTOSO Chandra, Welly Charistine Charistine Damestar Hutagalung David Manuel Emanuel, Richard Evieryata Francis Francis Galatio, Esterline Garten Huang, Lina GUNA, WELVIN I Gunawan, Devina Hansen Wijaya Harryanto Harryanto Hartono Hartono Hendrawan Hendrawan Herlin Tundjung Setijaningsih, Herlin Tundjung 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 Jimmy Jimmy Josephine, Kezia Juniati Gunawan Juniati Gunawan, Juniati Lie, Chyntia Marilyn Marilyn Marlina Permatasari Melyawati Melyawati Melyawati Melyawati MEYLISA JANUAR ISKANDAR Mutiara, Shalsabilla Desi Ngesthi, Priscilla Oliviane NINI NINI Nisei, Bella Dwi Amalistie Nugraha, Meilisa Tri P Helen Widjaja Piserah, Maya Pricillia, Fanny Priscilia, Giovani Putra, Bryan Johannes Putra, Fransiscus Febryan Awiredjo Reynold Ari Renaldo Ticoalu Roy Sembel Roy Sembel Ruenli, Evangeline Davina Sandi Sandi Sandra, Silvia Santi Amalya Amini Sonny, Sonny SRI RAHAYU 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 Timothy Tjandra Tjandra, Timothy Vania Magdalena Vania Vashtiany Sofyan Verawati Verawati Waluyo Welvin I Guna Wibowo, Jevennie Widiani, Viny Yoga Yuniadi

Title

Found 80 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 80 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 80 Documents
Search