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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

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PENGARUH MODAL INTELEKTUAL TERHADAP KUALITAS LABA DENGAN MANAJEMEN LABA SEBAGAI PEMEDIASI Ferdinandus Indra, Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of research is to obtain empirical evidence about the impact of intellectual capital to earnings quality with earnings management as intervening, this research used sampel as manufacture companies listed on the indonesia Stock Exchange (IDX) in 2016-2018. This study used 67 manufacture companies selected using purposive sampling method. The data used are secondary data in the form of financial statements. The statistical method used to test the research hyphotesys is the double regretion analysis model and path analysis. The result of this research show that intellectual capital has significant negative impact indirectly on earnings quality with earnings management as intervening variable in reporting and financial practices.

Faktor-Faktor Yang Mempengaruh Nilai Perusahaan Pada Perusahaan Manufaktur Otomotif Periode 2016-2019 Clarissa Fortuna, Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

In this study, an analysis of the effect of tax planning and tax avoidance on firm value in automotive manufacturing companies listed on the IDX for the period 2016-2019 was conducted. The sample selection used purposive sampling with a panel data model with a total study of 13 companies. The study was conducted using the Statistical Package for the Social Sciences (SPSS) ver 25 and SmartPLS 3.3.2. The results showed that tax planning had a significant negative effect on firm value, while tax avoidance had no effect on firm value. This research shows that debt funding and firm size control variables have no effect on firm value. The implication of this research is that if companies do tax planning and tax avoidance that is too aggressive, it will be illegal and can lead to tax audits from the tax authorities. The value of the company will decrease because the company is deemed non-compliant with tax regulations.

Faktor-Faktor Yang Mempengaruhi Tax Avoidance Perusahaan Industri Barang Konsumsi Reynaldo Christie, Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to obtain empirical evidences on the influence of sales growth and good corporate governance toward tax avoidance on consumer goods indutry manufacturing companies that listed in Indonesia Stock Exchange (BEI) over the period 2012-2018, with the total of 21 sample companies. This study use secondary data which were processed using IBM SPSS Statstics 22 and SmartPLS 3 softwares. The result of this study suggests that sales growth does not has significant influence to tax avoidance. However, good corporate governance influence tax avoidance significantly and negatively.

Tanggung Jawab Sosial Dan Modal Intelektual Terhadap Kinerja Keuangan Perusahaan Manufaktur Konsumsi Yeremia Wijaya, Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study aims to determine the effect of Corporate Social Responsibility and Intellectual Capital on Financial Performance in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2012-2018 period. Sampling uses a purposive sampling method that obtains 50 samples of manufacturing companies. The data used are secondary data in the form of financial information from financial statements. The data processing of this research uses the IBM SPSS STATISTICS 25 and SmartPLS 3.3.2 programs. The F test results show that corporate social responsibility and intellectual capital together have a significant influence on financial performance. t test results indicate corporate social responsibility has a positive and significant impact on financial performance. Meanwhile, intellectual capital together has a negative and significant effect on financial performance.

Peran Konsentrasi Kepemilikan: Respon Investor, Penghindaran Pajak, Manajemen Laba Marlina Permatasari; Melyawati Melyawati; Amrie Firmansyah; Estralita Trisnawati
Studi Akuntansi dan Keuangan Indonesia Vol 4 No 1 (2021): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.4.1.17-29

Penelitian ini menguji pengaruh penghindaran pajak dan manajemen laba terhadap nilai perusahaan, serta menguji peran moderasi konsentrasi kepemilikan dalam hubungan tersebut. Sampel yang digunakan dalam penelitian ini adalah perusahaan sub sektor konstruksi bangunan yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2015-2019. Berdasarkan purposive sampling, jumlah sampel yang digunakan dalam penelitian ini adalah 43 observasi. Pengujian hipotesis yang dilakukan menggunakan analisis regresi linier berganda dengan Ordinary Least Square (OLS). Penelitian ini menunjukkan bahwa penghindaran pajak tidak berpengaruh terhadap nilai perusahaan, sedangkan manajemen laba berpengaruh negatif terhadap nilai perusahaan. Selain itu, penelitian ini menemukan bahwa konsentrasi kepemilikan memperkuat hubungan positif antara penghindaran pajak dan nilai perusahaan. Selanjutnya, konsentrasi kepemilikan memperlemah hubungan negatif antara manajemen laba dan nilai perusahaan.

PENGARUH MEKANISME PENERAPAN PRINSIP TATA KELOLA DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERTAMBANGAN Damestar Hutagalung; Estralita Trisnawati
Jurnal Kontemporer Akuntansi Volume 1, No. 1, Maret 2021
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Tujuan penelitian ini adalah untuk mendapatkan bukti empiris pengaruh mekanisme penerapan prinsip tata kelola, leverage dan ukuran perusahaan terhadap manajemen laba pada perusahaan pertambangan di BEI pada tahun 2019-2019. Manajemen laba menjadi suatu hal yang sangat penting dalam penyajian dan pelaporan informasi keuangan oleh pihak manajemen dimana manajemen memiliki ruang untuk memilih berbagai metode penyajian dan pelaporan informasi tersebut. Penelitian ini menggunakan software SPSS 23 untuk pengolahan datanya. Pengambilan sampel menggunakan purposive sampling dengan jumlah sampel sebanyak 39, yang terdiri dari 13 perusahaan pertambangan selama periode 3 tahun. Hasil dari penelitian ini menunjukkan bahwa variabel mekanisme tata kelola dan ukuran perusahaan memiliki pengaruh yang signifikan terhadap manajemen laba, sedangkan leverage tidak memiliki pengaruh yang signifikan terhadap manajemen laba.

Manajemen Laba, Leverage Dan Penghindaran Pajak: Peran Moderasi Tanggung Jawab Sosial Perusahaan David Manuel; Sandi Sandi; Amrie Firmansyah; Estralita Trisnawati
JURNAL PAJAK INDONESIA Vol 6 No 2S (2022): Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i2S.1832

This study aims to examine the effect of earnings management and leverage on tax avoidance where this study is also to examine the moderating role of corporate social responsibility in the relationship between earnings management and leverage on tax avoidance. The sample in this study are various industrial sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020. From the results of purposive sampling, the number of samples used in this study were 36 observations. In this study, the data were processed using a panel data model. Hypothesis testing using multiple linear regression analysis. This study shows that earnings management has an effect on tax avoidance while Leverage has no effect on tax avoidance. In addition, this study finds that corporate social responsibility cannot moderate the effect of earnings management on tax avoidance and weakens the effect of leverage on tax avoidance.

Ukuran Perusahaan, Pertumbuhan Penjualan, Penghindaran Pajak: Bagaimana Peran Tanggung Jawab Sosial Perusahaan? Stefanie Martchellia Suteja; Amrie Firmansyah; Vania Vashtiany Sofyan; Estralita Trisnawati
JURNAL PAJAK INDONESIA Vol 6 No 2 (2022): Pulih Lebih Cepat, Bangkit Lebih Kuat
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i2.1833

This study examines the effect of firm size and sales growth on tax avoidance by using social responsibility as a moderating variable. The data is in the form of financial information sourced from financial statements and corporate social responsibility information sourced from sustainability reports and annual reports of consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. Based on purposive sampling, the number of samples that can be employed is 75 observations. Hypothesis testing is conducted by multiple regression analysis for panel data. This study concludes that firm size does not affect tax avoidance, while sales growth positively affects tax avoidance. Also, this study found that social responsibility can weaken the positive association between firm size and tax avoidance and sales growth on tax avoidance. This study suggests that the Indonesian Tax Authority should include sustainability issues in preparing tax policies in Indonesia.

Kepatuhan Wajib Pajak Badan Selama Era Pandemi Covid 19: Insentif Pajak, Sosialisasi Perpajakan dan Kesadaran Wajib Pajak Welvin I Guna; Santi Amalya Amini; Amrie Firmansyah; Estralita Trisnawati
JURNAL PAJAK INDONESIA Vol 6 No 2S (2022): Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i2S.1834

This study examines the effect of tax incentives, tax socialization, and awareness of taxpayers on corporate taxpayer compliance. This research is a quantitative study using primary data sourced from questionnaires to respondents. As for the criteria for respondents in this study, the minimum is supervisors related to corporate tax. The number of samples in this study is 35 observations based on purposive sampling. The results of this study indicate that tax incentives and socialization do not affect corporate taxpayer compliance, while taxpayer awareness has a positive effect on corporate taxpayer compliance. This research indicates that the tax authorities in Indonesia need to improve policies related to the provision of tax incentives and socialization to increase government tax revenues.

Tax risk, environmental uncertainty, and tax avoidance: Does financial distress matter? Januardi Januardi; Estralita Trisnawati; Amrie Firmansyah
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 7, No 2 (2022): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v7i2.y2022.p140-155

This study examines the effect of tax risk and environmental uncertainty on tax avoidance. In addition, this study also employs financial distress as a moderator of the relationship between tax risk and environmental uncertainty on tax avoidance. This study employs manufacturing company data from the Indonesia Stock Exchange from 2016 to 2021 with a total sample of 65 companies. The total number of observation data in this study is 390. Panel data regression test using the random effect model is employed to test the hypothesis in this study. The results of this study indicate that tax risk cannot influence tax avoidance, while environmental uncertainty has a positive effect on tax avoidance. Furthermore, financial distress cannot strengthen the positive effect of tax risk on tax avoidance, while financial distress can strengthen the positive effect of environmental uncertainty on tax avoidance.AbstrakPenelitian ini bertujuan untuk menguji pengaruh risiko pajak dan ketidakpastian lingkungan terhadap tax avoidance. Penelitian ini juga menggunakan kesulitan keuangan sebagai pemoderasi hubungan antara risiko pajak dan ketidakpastian lingkungan terhadap tax avoidance. Penelitian ini menggunakan data perusahaan manufaktur yang didapatkan dari Bursa Efek Indonesia dari tahun 2016 sampai dengan tahun 2021 dengan jumlah sampel sebanyak 65 perusahaan sehingga jumlah data observasi dalam penelitian ini sebanyak 390 data. Uji regresi data panel dengan menggunakan random effect model digunakan untuk menguji hipotesis pada penelitian ini. Hasil penelitian ini menunjukkan bahwa risiko pajak tidak dapat memengaruhi tax avoidance, ketidakpastian lingkungan berpengaruh positif terhadap tax avoidance. Selanjutnya, kesulitan keuangan tidak dapat memperkuat pengaruh positif risiko pajak terhadap tax avoidance, sedangkan kesulitan keuangan terbukti dapat memperkuat pengaruh positif ketidakpastian lingkungan terhadap 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

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