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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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MSME taxpayer compliance in Pekanbaru from the perspective of tax understanding, tax sanctions and tax socialization Angelina, Vivian; Jayanto, Veronica; Firmansyah, Amrie; Trisnawati, Estralita
Educoretax Vol 4 No 9 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i9.819

Abstract

The tax authorities in Indonesia continue to make extensive efforts to increase tax revenue, which is the main source of state revenue. This extensification focuses on increasing individual tax revenue, especially in the Micro, Small, and Medium Enterprises (MSMEs) sector. This study aims to analyze the effect of tax understanding, tax sanctions, and tax socialization on the level of taxpayer compliance of MSMEs in Pekanbaru. The study uses a quantitative method with the Structural Equation Model (SEM) approach. Data were obtained through an online questionnaire survey from MSME business actors in Pekanbaru City. A purposive sampling technique was used to select 32 respondents as research samples. The sample criteria include business actors domiciled in Pekanbaru who calculate and pay taxes independently and meet MSME criteria based on applicable regulations. The study results indicate that tax understanding and tax sanctions positively affect the level of taxpayer compliance of MSMEs in Pekanbaru. However, tax socialization does not show a significant effect on taxpayer compliance. This study provides insight into tax compliance patterns outside Java that can be considered when making regulations by the tax authorities in Indonesia.
The Pengaruh Pengetahuan Pajak, Kesadaran Pajak, dan Sosialisasi Pajak atas Pengenaan Pajak Pertambahan Nilai terhadap Kepatuhan Pajak Pengguna E-Commerce Susanti, Olivia; Trisnawati, Estralita
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 16 No. 2 (2024): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v16i2.3446

Abstract

Pajak telah memainkan peranan penting dalam hal pembangunan negara dengan mendanai pengeluaran umum pemerintah, seperti pembangunan infrastruktur negara. Namun tingkat presentase kepatuhan perpajakan di negara Indonesia masih tergolong cukup rendah, terbukti dengan rasio yang lebih kecil jika dibandingkan dengan negara-negara lainnya di Asia Tenggara. Dengan semakin banyaknya volume e-commerce, terutama sejak masa pandemi COVID-19, tantangan baru terkait pengelolaan Pajak Pertambahan Nilai pun mulai bermunculan. Penelitian ini menganalisis pengaruh pengetahuan perpajakan, kesadaran, dan sosialisasi kebijakan terhadap kepatuhan wajib pajak pada pengguna e-commerce. Dalam hal ini dibahas mahasiswa Akuntansi Bisnis angkatan 2021 Universitas Tarumanagara. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei online, menggunakan 303 responden yang aktif bertransaksi melalui platform seperti Tokopedia dan Shopee. Analisis regresi linier berganda dilakukan dengan bantuan IBM SPSS versi 29. Dari hasil penelitian diketahui bahwa pengetahuan perpajakan, kesadaran, dan sosialisasi kebijakan merupakan faktor yang efektif menentukan kepatuhan wajib pajak. Dari ketiga faktor tersebut, pengetahuan perpajakan merupakan faktor yang paling kuat, disusul kesadaran perpajakan, sedangkan sosialisasi kebijakan perpajakan relatif paling kecil pengaruhnya. Temuan ini menunjukkan bahwa pendidikan dan kampanye perpajakan secara substansial meningkatkan pengetahuan dan kesadaran wajib pajak tentang kewajiban mereka. Studi ini juga berkontribusi untuk mengidentifikasi faktor-faktor yang mempengaruhi kepatuhan pajak di kalangan pengguna e-commerce dan menyoroti perlunya mengembangkan strategi yang ditargetkan untuk meningkatkan kepatuhan pajak di Indonesia.
The Effect of Environmental Uncertainty and Executive Characteristics on Tax Avoidance Garten Huang, Lina; Trisnawati, Estralita
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.
PENGARUH ROA, QR, DER, DAN GROWTH TERHADAP DIVIDEN POLICY PADA PERUSAHAAN MANUFAKTUR Putra, Bryan Johannes; Trisnawati, Estralita; Indrajati, MF Djeny
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.32847

Abstract

An investor will certainly expect a profit from his investment, the profit will be distributed in the form of dividends. Many things affect the dividend distribution policy. This study aims to see how the influence of profitability, liquidity, leverage, and company growth on dividend policy in manufacturing companies listed on the IDX for the 2018-2020 period. The purposive sampling method is a method of selecting samples that will be carried out in this study, with 114 total samples of manufacturing companies used from 2018-2020. The data processed in this study used eviews 10 and microsoft excel 2019 and was processed using a panel data regression model. The results in this study indicate that profitability and leverage have a positive and significant effect on dividend policy, while liquidity has an insignificant negative effect on dividend policy, and company growth has a significant and negative effect on dividend policy.
Firm Value: The Influence of Tax Planning, Tax Avoidance, and Corporate Transparency Hartono, Hartono; Trisnawati, Estralita; Verawati, Verawati
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.4404

Abstract

This study aims to examine the effect of tax planning and tax avoidance on firm value and analyze information transparency as a moderating variable. Using data from 50 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period, the study generated 115 observations analyzed using panel data moderation regression with a fixed effects model. The results indicate that tax planning and tax avoidance do not significantly affect firm value individually, and information transparency does not moderate these relationships. However, simultaneously, tax planning and tax avoidance have a significant effect, reflecting an effective tax management strategy to enhance firm value. Additionally, other variables such as corporate governance, profitability, capital structure, and innovation have the potential to significantly influence firm value, warranting further research. This study contributes to the development of tax management and fiscal policy in Indonesia.
PENGARUH LIKUIDITAS TERHADAP KUALITAS LABA PADA PERUSAHAAN KONSUMEN NON-PRIMER DI BEI Putra, Fransiscus Febryan Awiredjo; Trisnawati, Estralita
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33767

Abstract

This study aims to obtain empirical evidence of the influence of earnings persistence, liquidity and earnings power on earnings quality in non-primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) during 2019-2021. The sample used was selected using a purposive sampling method of 84 companies. The results of this study indicate that earnings persistence has no effect on earnings quality, liquidity has a positive effect on earnings quality and earnings power has no effect on earnings quality.
Influence of Managerial Ownership, Board Independence, and Leverage on Financial Performance in the Financial Sector Francis Francis; Estralita Trisnawati; Sriwati Sriwati
E-Jurnal Akuntansi Vol 35 No 2 (2025)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i02.p07

Abstract

This study examines the impact of managerial ownership, independent commissioners, and leverage on the financial performance of financial sector firms in Indonesia, with the growth of Bank Indonesia's interest rates as a moderating variable. A quantitative research approach is employed, utilizing secondary data from the financial statements of financial sector companies listed on the Indonesia Stock Exchange (IDX). The analysis is conducted using Moderated Regression Analysis (MRA). The findings indicate that managerial ownership and independent commissioners positively influence financial performance, while leverage exhibits a nonlinear relationship with financial performance. Additionally, the growth of Bank Indonesia's interest rates moderates the relationship between leverage and financial performance, reinforcing specific interactions between the independent variables and firm performance. These results provide insights into the role of corporate governance mechanisms and capital structure in shaping financial outcomes within Indonesia’s financial sector. Keywords: Managerial Ownership; Independent Commissioners; Leverage; Financial Performance; Bank Indonesia Interest Rate Growth.
Faktor Yang Mempengaruhi Tax Aggressiveness: Bagaimana Pengaruh Board Gender Diversity? Bella Anggelina; Estralita Trisnawati; Amrie Firmansyah
E-Jurnal Akuntansi Vol 32 No 4 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i04.p07

Abstract

This study aims to analyze the effect of audit quality, size of the board of directors, and capital intensity on tax aggressiveness with gender diversity of directors as a moderating variable. The research was conducted on mining companies based on the IDX-IC classification on the IDX for 4 years, 2016-2019 period. The sample obtained was 47 observations with cross-sectional data method and multiple linear regression test. The results show that audit quality is negatively related to tax aggressiveness, capital intensity is positively related to tax aggressiveness, and gender diversity of directors weakens the positive effect of capital intensity on tax aggressiveness. Keywords: Tax Aggressiveness; Capital Intensity; Board Gender Diversity; Audit Quality; Board Size.
Dapatkah Kepemilikan Tekonsentrasi Memoderasi Hubungan Tax Avoidance & Manajemen Laba Riil Dengan Nilai Perusahaan? Melyawati Melyawati; Estralita Trisnawati
E-Jurnal Akuntansi Vol 32 No 6 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i06.p03

Abstract

The value of the company is reflected by the company's stock price which is influenced by many factors. This study examines the effect of tax avoidance and real earnings management on firm value, and examines the role of concentrated ownership as a moderating variable. The research sample is energy sector companies listed on the Indonesia Stock Exchange during 2019 and 2020. The sample was selected based on purposive sampling, the number of samples used in this study were 54 companies. The analysis technique used is Moderated Regression Analysis (MRA). Research shows that tax avoidance and real earnings management have no effect on firm value. Concentrated ownership is also unable to moderate the relationship between tax avoidance and real earnings management on firm value. Both before and during the covid-19 pandemic, did not affect the effect of these variables on the value of the company. Keywords: Firm Value; Tax Avoidance; Real Earnings Management; Ownership Concentration; Covid-19.
Dapatkah Kepemilikan Institusional Memoderasi Pengaruh Perencanaan Pajak Terhadap Kualitas Laba? Angelica Christabelle; Estralita Trisnawati; Amrie Firmansyah
E-Jurnal Akuntansi Vol 32 No 3 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i03.p02

Abstract

This study aims to obtain empirical evidence regarding the effect of managerial ownership, tax planning, and information asymmetry on earnings quality with institutional ownership as a moderating variable in Property and Real estate Companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sampling technique used was purposive sampling method. The company sample is 13 companies with 3 years of observation, then 39 observations are obtained. The data analysis technique used multiple regression for panel data. The results show that managerial ownership has a positive effect on earnings quality and institutional ownership is able to moderate the effect of managerial ownership and tax planning on earnings quality. This research indicates that the tax authorities in Indonesia should update and improve the existing system so that they can better monitor the actions of taxpayers. Keywords: Managerial Ownership; Tax Planning; Institutional Ownership; Earnings Quality.
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