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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
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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CAN PERSONALITY TYPE MODERATE THE EFFECT OF AUDITOR EXPERIENCE AND TIME PRESSURE ON PROFESSIONAL SKEPTICISM? Ivan Sebastian; Estralita Trisnawati
Jurnal Magister Akuntansi Trisakti Vol. 10 No. 1 (2023): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v10i1.10781

Abstract

Tujuan Penelitian ini adalah untuk mengetahui pengaruh pengalaman auditor, tekanan waktu terhadap sikap skeptis profesional dengan tipe kepribadian sebagai pemoderasi untuk KAP yang berdomisili di wilayah Jabodetabek. Sampel dalam penelitian ini sebesar 100 orang auditor. Penelitian ini menggunakan data primer dan diolah dengan menggunakan software SmartPLS 3.0. Hasil Penelitian menemukan bahwa tipe kepribadian terhadap sikap skeptis profesional serta tipe kepribadian mempengaruhi positif moderasi pengalaman auditor terhadap sikap skeptis profesional. Variabel lainnya tidak berpengaruh.
Pengaruh Sosialisasi, Tarif, Sistem E-Filing Terhadap Kepatuhan Wajib Pajak Dengan Program Pps Sebagai Variabel Pemoderasi Harryanto Harryanto; Estralita Trisnawati
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 7 No 1 (2023): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v7i1.13384

Abstract

This study examines tax socialization, tax rates, and the application of the e-filing system to measure taxpayer compliance. The PPS program is also a moderating variable in this study's analysis regarding the correlation between tax socialization and taxpayer compliance, tax rates and compliance, and the introduction of e-filing systems and compliance. Quantitative technique approach is used in this study. Research data obtained from primary sources in the form of filling out questionnaires given to respondents. A total of 200 samples were used in this study using purposive sampling based on the answers from the questionnaire. Structural equation model (SEM) is used for hypothesis testing. Based on research findings, tax socialization has a small impact on the level of taxpayer compliance, but the impact of tax rates and the e-filing system is quite large. Furthermore, PPS programs can have a sizeable impact on tax rates when used as a moderating variable. The PPS variable has a small impact on taxpayer compliance, apart from socialization and installation of the e-filing system. This analysis shows the need for the Indonesian Tax Directorate to redouble its efforts to improve tax compliance.
Pengaruh Pelayanan Aparat Pajak, Iklan Pajak, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak yang Terdapat di KPP Pratama Jakarta Pademangan pada Tahun 2011 Estralita Trisnawati; Ira Ratna Sari Haryanto Putri
Jurnal Akuntansi Vol. 14 No. 1 April 2014
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v14i1.847

Abstract

Efisiensi Investasi Perusahaan Barang Konsumsi di Indonesia: Kualitas Laporan Keuangan dan Kecurangan dalam Akuntansi Priscilia, Giovani; Sandra, Silvia; Firmansyah, Amrie; Trisnawati, Estralita
Jurnal Wahana Akuntansi Vol 17 No 1 (2022): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.17.011

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh kualitas laporan keuangan dan kecurangan dalam akuntansi terhadap efisiensi investasi. Penelitian ini menggunakan data sekunder dari laporan keuangan yang diperoleh dari situs www.idx.co.id untuk perusahaan sektor consumer goods yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Dengan metode purposive sampling dihasilkan 129 sampel perusahaan. Pengujian menggunakan uji regresi berganda pada data panel. Hasil penelitian ini menunjukkan bahwa kualitas laporan keuangan berpengaruh negatif terhadap efisiensi investasi dan kecurangan dalam akuntansi tidak memiliki pengaruh terhadap efisiensi investasi. Penelitian ini mengindikasikan investor dan pemerintah untuk mendorong pengawasan melalui analisis dan pembuatan kebijakan pada beberapa lembaga seperti pada Otoritas Jasa Keuangan (OJK) untuk bisa memantau penyelenggaraan sistem pengaturan dan pengawasan pada seluruh kegiatan di dalam sektor jasa keuangan dalam kaitannya dengan menjaga kualitas laporan keuangan dan menanggulangi investasi ilegal, serta pada BKPM untuk membuat kebijakan, menciptakan lingkungan yang kondusif dalam kegiatan pasar modal dan perlindungan bagi investor.
Factors Affecting Firm Value With Profitability As A Mediating Variable In Consumer Cyclicals Sector Companies Sutrisno, Felicia; Trisnawati, Estralita; Jap, Yustina Peniyanti
Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 2 (2023): Jurnal Pajak dan Keuangan Negara : Maret 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v4i2.1983

Abstract

With profitability as a mediating variable, this research aims to empirically investigate the effect of investment and financing policies on firm value. The financial reports and annual reports in 2018-2021 from the cyclicals sector listed on the Indonesia Stock Exchange (IDX) were used in obtaining research data. There were 228 research samples obtained through purposive sampling. This study uses path analysis to test the research results. The research results show that profitability is influenced by investment policies and financing policies. Firm value is not influenced by financing policy and investment policy through profitability. Firm value is significantly influenced by investment policies, profitability, and financing policies through profitability. It can be concluded that profitability is influenced by aggressive investment policies and aggressive financing policies, firm value is also influenced by aggressive investment policies.
Pengaruh Faktor-Faktor Perpajakan terhadap Model Manajemen Laba Stubben: Peran Corporate Governance sebagai Pemoderasi Guna, Welvin I; Trisnawati, Estralita
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 7 No 1 (2024)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v7i1.3089

Abstract

The manner in which enterprises in Indonesia administer their profits has been profoundly influenced by modifications in tax legislation, particularly since the enactment of the Harmonisation of Taxation Law (UU HPP). Moreover, the Covid-19 pandemic is presently advancing in its trajectory. New incentives are created for managers to manipulate income in order to reduce their tax obligations by the redesigned tax code. Earnings management as it relates to tax planning strategies, deferred tax liabilities, fluctuations in tax rates, and the repercussions of the Covid-19 pandemic is the subject of this study. Furthermore, the research examines whether corporate governance could mitigate the effects of deferred tax liabilities and tax planning on earnings management strategies. The data utilized in this study consists of 81 companies that were registered on the Indonesia Stock Exchange from 2016 to 2022. The analytical method employed in this research is Moderated Linear Regression Analysis (MRA). The findings indicate that there is a positive and statistically significant relationship between corporate governance and earnings management, as well as tax rates. However, the influence of corporate governance in mitigating the consequences of earnings management strategies involving tax planning and deferred tax obligations is minimal. It is noteworthy to mention that earnings management is not impacted by tax planning, deferred tax obligations, or the precise time frame of the COVID-19 pandemic.
Earnings Management, Financial Performance and Its Influence on Tax Avoidance with Independent Commissioners as Moderation Galatio, Esterline; Trisnawati, Estralita
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 7 No 3 (2024)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v7i3.3318

Abstract

The exploration of the role between earnings management, financial performance (profitability), and their impact on tax avoidance is a compelling subject that hinges on perspective. This study aims to examine how earnings management and financial performance affect tax avoidance, with an independent commissioner serving as a moderating factor. Conducted as a quantitative analysis, the study focuses on non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022, using 80 companies as population, totalling 400 sample data to observe. Utilizing secondary data sourced from annual financial reports available on www.idx.co.id and individual company websites, the study employs a purposive sampling approach. Findings reveal that earnings management and financial performance significantly influence tax avoidance, while the presence of independent commissioners does not moderate the relationship between earnings management, financial performance, and tax avoidance.
The Impact of Transfer Pricing, Capital Intensity, Thin Capitalization on Tax Avoidance with Sales Growth as Moderating Variabel in Pharmaceutical and Health Companies Listed on Indonesia Stock Exchange 2017-2022 Widiani, Viny; Trisnawati, Estralita
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 7 No 3 (2024)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v7i3.3322

Abstract

In Indonesia, current tax regulations aim to address these practices through rules like transfer pricing, restrictions on interest deductions on loans from affiliated companies (thin capitalization rules), and asset depreciation rules. However, companies often seek loopholes or new strategies to reduce their tax obligations. This study aims to evaluate the impact of transfer pricing, capital intensity, and thin capitalization on tax avoidance practices in the health and pharmaceutical sector in Indonesia. This is particularly relevant as health sector companies listed on the Indonesia Stock Exchange saw an average revenue increase of 6% during the overall economic downturn caused by the Covid-19 pandemic, reflecting the growing public awareness of health importance and efforts to maintain health during the pandemic. The data for this study is obtained from the financial statements of health and pharmaceutical sector companies listed on the Indonesia Stock Exchange from 2017 to 2022, selected through purposive sampling, with a total of 132 observations sourced from www.idx.co.id. The analysis method used was panel data regression analysis, with Gross Profit Margin (TA_GM) used as a proxy. The results show that transfer pricing, capital intensity, and thin capitalization have a positive impact on tax avoidance. However, sales growth does not enhance the influence of these independent variables on tax avoidance. These findings are expected to assist the Tax and Financial Services Authority in enhancing regulations related to tax avoidance in Indonesia, aligning with the reduction of tax avoidance practices in the health and pharmaceutical sector, and increasing state tax revenues.
Pengaruh Karakteristik Direktur Utama Dan Kebijakan Dividen Terhadap Manajemen Laba Dengan Komisaris Independen Sebagai Variabel Moderasi Sugiarto, Claudia; Trisnawati, Estralita; Verawati, Verawati
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 7 No 3 (2024)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v7i3.3360

Abstract

Earnings management is an action taken to influence the information contained in the financial statements in order to benefit a party. There are several things that can influence companies to carry out earnings management. CEO is fully responsible for all business activities of the company, the pressure faced can encourage them to take opportunistic actions such as earnings management. There are difference opinion between management and investors regarding dividend policy which can lead to conflicts between management and shareholders that can encourage management to carry out earnings management. This study aims to empirically examine the effect of CEO characteristics and dividend policy on earnings management, as well as to examine the moderating role of independent commissioners in testing CEO characteristics and dividend policy on earnings management. This study uses data on manufacturing industry companies listed on the Indonesia Stock Exchange from the 2019-2021 period obtained from www.idx.co.id. The sample used amounted to 126 using purposive sampling method. The hypothesis testing method used is moderated regression analysis using panel data. The results of this study prove that the CEO characteristics and the presence of independent commissioners can influence the company in carrying out earnings management, while dividend policy has no effect. The higher the age of the CEO and the greater number of independent commissioners can have a negative influence on earnings management, while gender and dividend policy have no effect, and tenure has a positive effect on earnings management. In addition, this study found that independent commissioners can moderate the relationship between age and tenure on earnings management. CEO characteristics and the existence of independent commissioners can influence the company in carrying out earnings management, while dividend policy has no influence. The Financial Services Authority needs to pay attention and supervise the role of the company's independent commissioners in relation to earnings management practices.
Capital Intensity, Earning Management and Tax Aggressiveness: The Moderation Role of Related Party Transactions Rahayu, Sri; Trisnawati, Estralita; Firmansyah, Amrie
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 6 No. 1 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v6i1.y2023.p1-20

Abstract

This study aims to determine the effect of capital intensity and earnings management on tax aggressiveness with related party transactions as a moderator. Actions of tax aggressiveness carried out by the existence of company management policies have an impact on the government. The resulting impacts include declining tax revenues in Indonesia due to a reduction in the tax burden that should be paid. The objects in this study are manufacturing companies listed on the Indonesia Stock Exchange, namely in the period 2016 – 2020. This research uses a quantitative approach, purposive sampling method, and with secondary data. From the criteria set out in this study, a total of 275 company financial reports were obtained for analysis. The results of the tests in this study indicate that earnings management has a significant positive effect on tax aggressiveness, related party transactions are able to moderate and also have a significant positive effect on earnings management on tax aggressiveness. While capital intensity has no effect on tax aggressiveness as well as related party transactions are not able to moderate capital intensity on tax aggressiveness.
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