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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) 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 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 Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Akuntansi
Estralita Trisnawati
Universitas Tarumanagara
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 moderating role of board gender diversity: leverage and tax avoidance Jimmy, Jimmy; Firmansyah, Amrie; Trisnawati, Estralita
Educoretax Vol 5 No 5 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i5.1663

Abstract

This study examines the effect of leverage on tax avoidance, and also examines the moderating influence of the director's gender diversity in that relationship, particularly in the property and real estate sector. This study uses secondary data, which is the annual reports of companies listed in the Indonesian Stock Exchange for the period 2021-2023, retrieved from www.idx.co.id. Based on purposive sampling, the total samples are 87 observations. The analytical method of this study is multiple linear regression analysis with a random effect approach for panel data. The result shows that leverage has a negative effect on tax avoidance, and director gender diversity doesn’t succeed in moderating the positive influence of leverage on tax avoidance in property and real estate companies that are listed on the Indonesian Stock Exchange for the years 2021-2023. This study provides implications for the Directorate General of Taxes (DGT) in mapping the characteristics of companies that are prone to tax avoidance.
Investment decisions and firm value: The moderating role of tax avoidance Chandra, Santoso; Firmansyah, Amrie; Trisnawati, Estralita
Educoretax Vol 5 No 5 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i5.1686

Abstract

This study aims to examine the effect of investment decisions on firm value, as well as to analyze the role of tax avoidance as a moderating variable in manufacturing companies in the consumer goods sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. This study uses secondary data obtained from the company's annual financial statements. The sample consisted of 15 companies selected using purposive sampling technique, thus obtaining 45 observations. The firm value variable is measured by the Tobin's Q ratio, investment decisions are proxied by total asset growth, while tax avoidance is proxied by the Tax Avoidance (TAXAVOID) ratio. Data analysis was carried out using panel data regression with the selected model, namely the Fixed Effect Model. The results showed that investment decisions have no effect on firm value. This finding indicates that the investment made by manufacturing companies during the study period has not been able to improve market perception directly. In addition, tax avoidance is also not proven to strengthen the relationship between investment decisions and firm value, and even tends to weaken the relationship. This study contributes to enriching the literature on the determinants of firm value in emerging markets, especially in the Indonesian manufacturing sector. In terms of policy, the results of this study suggest that regulators such as the Financial Services Authority strengthen supervision of tax avoidance practices carried out by public companies. In addition, companies are advised to improve transparency and effectiveness of investment management in order to increase investor confidence and create sustainable firm value.
PROFITABILITY, FIRM VALUE, INCOME SMOOTHING: THE MODERATING ROLE OF FIRM GROWTH Chandra, Welly; Firmansyah, Amrie; Trisnawati, Estralita
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 5 No. 1 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v5i1.215

Abstract

This study examines the effect of profitability and firm value on income smoothing. In addition, this study examines the moderate effect of firm growth on the relationship between these variables. This study employs a sample of companies in the banking sector listed on the IDX. The number of samples in this study is 31 observations based on purposive sampling. Moreover, the hypothesis in this study was examined with multiple regression analysis for cross-section data. The results of this study suggest that profitability and firm value are not associated with income smoothing. Furthermore, firm growth cannot strengthen the negative relationship between profitability and income smoothing. Also, firm growth cannot strengthen the negative relationship between firm value and income smoothing.
DO COMPANY FUNDAMENTALS AFFECT GOING CONCERN AUDIT OPINION? Firmansyah, Amrie; Ngesthi, Priscilla Oliviane; Agustin, Ricy Dwi; Trisnawati, Estralita
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 5 No. 1 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v5i1.216

Abstract

Essential information from the company indicates potential and existing investors in investing their funds. Through these indicators, shareholders can analyze the company's sustainability in the future so that this information can be used in investments. However, companies are only sometimes at their best. Thus, this study determines the effect of profitability, operating cash flow, and liquidity on going concern audit opinion. This study employs data from transportation companies listed on the Indonesia Stock Exchange/IDX from 2019 to 2021. The sample selection technique employed in this study is purposive sampling, with 47 observations. The test employed in this study is the logistic regression. This study concludes that profitability and liquidity are not associated with going concern audit opinion, while operating cash flow is negatively associated with going concern audit opinion. This study suggests that operating cash flow is essential information that can be an early indication of risk mitigation that must be carried out for the company’s going concern.
The effect of tax knowledge and tax awareness on taxpayer compliance with e-filing as a moderating variable Sonny, Sonny; Firmansyah, Amrie; Trisnawati, Estralita
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1696

Abstract

This study investigates the influence of tax knowledge and tax awareness on taxpayer compliance, with e-filing examined as a moderating variable. Data were collected through questionnaires from 96 individual taxpayers registered at the North Batam Pratama Tax Office (KPP Pratama Batam Utara). The research employed a quantitative associative approach with a causal design, and the data were analyzed using Structural Equation Modeling (SEM) with SmartPLS 3. The results reveal that tax knowledge has a negative effect on taxpayer compliance, while tax awareness has a positive effect. Furthermore, e-filing moderates these relationships in different ways: it weakens the negative effect of knowledge by simplifying reporting procedures, but it also reduces the direct influence of awareness as compliance becomes more associated with technological convenience. These findings underscore the relevance of the Theory of Planned Behavior in explaining compliance behavior, while also highlighting the role of technology in reshaping compliance dynamics. Future studies are encouraged to incorporate broader behavioral and institutional factors, and policymakers are advised to strengthen tax education, awareness campaigns, and the reliability of e-filing infrastructure.
Does real earnings management have an influence on firm value with moderation from tax avoidance? Nugraha, Meilisa Tri; Wibowo, Jevennie; Firmansyah, Amrie; Trisnawati, Estralita
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1697

Abstract

Various ways are done by the company to boost the value of the business in order to display positive financial performance results for investors. Real earnings management and tax avoidance are efforts to increase the value of companies that are considered legal to do. This study aims to examine whether real earnings management has an effect on firm value with the role of tax avoidance as moderation, and ROA and DAR as control variables. The data used in this study are consumption sector companies, food and beverage industry sub-sectors listed on the Indonesia Stock Exchange (IDX) with an observation period of 2020-2022 sourced from www.idx.co.id and the entity's official website. Purposive sampling is used to collect panel data, which is the form of data used in the quantitative research approach.The results of the data obtained amounted to 60 samples tested assuming data analysis in determining the best model as the basis for research in the form of the Lagrange Multiplier test, Chow test, and Hausman test. The results of the research obtained show that real earnings management has a positive effect on firm value with tax avoidance that does not moderate to strengthen this influence. This study uses tax avoidance as a moderation variable that can be developed in future research to increase literacy related to the influence on firm value.
PENGARUH ROLE STRESS, GOOD GOVERNANCE, GAJI AUDITOR TERHADAP KINERJA AUDITOR DAN KECERDASAN EMOSIONAL SEBAGAI PEMODERASI Nisei, Bella Dwi Amalistie; Trisnawati, Estralita
Jurnal Kontemporer Akuntansi Vol. 5 No. 2 (2025): Volume 5, No.2, September 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This research aims to find out whether role stress, good governance, auditor salary have an effect on auditor performance and emotional intelligence as a moderator. This research used a purposive sampling technique to determine a sample of 54 respondents. This research uses a qualitative approach and questionnaires as research instruments with the research object being practitioners' perceptions of auditors in South Jakarta. Hypothesis testing was carried out using multiple linear regression tests using IBM SPSS 26. The results of this study showed that role stress and good governance did not have a significant effect, while auditor salary had a significant effect on auditor performance and emotional intelligence moderated auditor salary and good governance had a significant effect on auditor performance. This research suggests to future researchers to add variables of gender, age, educational background, and length of service as proven by this research that these criteria have a significant effect and can explain the dependent variable. For further research, you can refer to this research as a source of literature regarding references, knowledge and information about the importance of role stress, good governance and auditor salary on auditor performance and emotional intelligence as a moderator.
PENGARUH PEMAHAMAN PAJAK DAN E-SYSTEM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK SERTA PERAN MODERASI KUALITAS PELAYANAN Evieryata; Trisnawati, Estralita
Jurnal Kontemporer Akuntansi Vol. 5 No. 2 (2025): Volume 5, No.2, September 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

The Purpose of this study was to determine the effect of understanding tax regulations, implementing tax e-systems, and service quality on taxpayer compliance. Apart from that, this study also uses service quality to moderate the relationship between understanding tax regulations and taxpayer compliance and the relationship between implementing a tax e-system and taxpayer compliance. The data in this study uses primary data originating from a questionnaire survey using Google Form which was given to non-employee individual taxpayer respondents in Jakarta. Using the purposive sampling method, questionnaires from 120 respondents were completed and collected. From the results of the collected questionnaires, the researchers processed them using the smartPLS 4.0 program. The results of this study show that understanding tax regulations, implementing the tax e-system, and service quality have a positive and significant effect on non-employee individual taxpayer compliance. Meanwhile, service quality which plays a moderating role weakens the influence of understanding tax regulations and implementing the tax e-system on non-employee individual taxpayer compliance.
PENGARUH STRUKTUR MODAL DAN INVESTMENT OPPORTUNITY SET TERHADAP KUALITAS LABA DENGAN TATA KELOLA SEBAGAI PEMODERASI Afriani, Yossy; Trisnawati, Estralita
Jurnal Kontemporer Akuntansi Vol. 5 No. 2 (2025): Volume 5, No.2, September 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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

Abstract

The purpose of this study was to determine the effect of capital structure and investment opportunity set (IOS) on earnings quality, with corporate governance as a moderating factor. Earnings quality is crucial for decision-making because it can assess a company's success or failure in achieving its operational goals. Earnings quality can indicate the quality of earnings by indicating the company's financial condition and measuring financial performance. When a company achieves optimal results and provides accurate information to aid decision-making, earnings can be considered high-quality. The quantitative secondary data method used purposive sampling with 84 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for five years, from 2018 to 2022, using eViews version 12 and SPSS version 27. The results showed that capital structure had no effect on earnings quality, investment opportunity set (IOS) did not affect earnings quality, corporate governance did not moderate the relationship between capital structure and earnings quality, and corporate governance did not moderate the relationship between investment opportunity set (IOS) and earnings quality. The purpose of this study was to determine the effect of capital structure and investment opportunity set (IOS) on earnings quality, with corporate governance as a moderating factor. Earnings quality is crucial for decision-making because it can assess a company's success or failure in achieving its operational goals. Earnings quality can indicate the quality of earnings by indicating the company's financial condition and measuring financial performance. When a company achieves optimal results and provides accurate information to aid decision-making, earnings can be considered high-quality. The quantitative secondary data method used purposive sampling with 84 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for five years, from 2018 to 2022, using eViews version 12 and SPSS version 27. The results showed that capital structure had no effect on earnings quality, investment opportunity set (IOS) did not affect earnings quality, corporate governance did not moderate the relationship between capital structure and earnings quality, and corporate governance did not moderate the relationship between investment opportunity set (IOS) and earnings quality.
PENGARUH MORAL DAN RELIGI TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PENGETAHUAN PERPAJAKAN SEBAGAI VARIABEL MODERASI Mutiara, Shalsabilla Desi; Trisnawati, Estralita
Jurnal Kontemporer Akuntansi Vol. 5 No. 2 (2025): Volume 5, No.2, September 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

Taxes are mandatory and compulsory contributions to the state, so taxpayer compliance or non-compliance is a decision made by an individual based on behavioral or moral considerations. Tax revenue will increase along with increased taxpayer compliance in reporting their assets. In reality, the level of taxpayer compliance in submitting Annual Tax Returns has not reached the target set by the Directorate General of Taxes (DGT), so taxes cannot function as an instrument for income redistribution and reducing social inequality. The purpose of this study is to analyze the influence of morality and religion on taxpayer compliance, with tax knowledge as a moderating variable. Individual taxpayers registered at the Jakarta City Tax Office (KPP Pratama) were used as the study population, and the sampling method was purposive sampling. The analytical measuring tool used to test the hypothesis in this study is moderated regression analysis (MRA) using IBM SPSS (Statistical Program for Social Science) software version 23. The results of the study show that the morality variable is significantly able to increase the compliance of individual taxpayers, the religion variable is significantly able to increase the compliance of individual taxpayers, the tax knowledge variable is also able to strengthen the influence of morality and religion in increasing the compliance of individual taxpayers.
Co-Authors Afriani, Yossy Agustin, Ricy Dwi Aldopratama, Kevin Aloysius Alvin Amrie Firmansyah Andre Sumingtio Angelica Christabelle Angelina, Vivian Anggeni, Tasya Anggreany, Elva 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 Emanuel, Richard Evieryata Febriani, Erika Francis Francis Fredy, Hans Galatio, Esterline Garten Huang, Lina Go, Feibi GUNA, WELVIN I Gunawan, Yohandy Hansen Wijaya Harryanto Harryanto Hartono Hartono 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 Joni Joni Josephine, Kezia Juniati Gunawan Juniati Gunawan, Juniati Leovika, Leovika Lie, Chyntia Marilyn Marilyn Marlina Permatasari Melsandy , Florensia Melyawati Melyawati Melyawati Melyawati MEYLISA JANUAR ISKANDAR Michelle, Michelle 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 Sandi Sandi Sandra, Silvia Santi Amalya Amini Sari , Intan Permata Shadrina, Ghina 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