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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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PRAKTEK MANAJEMEN LABA DI INDONESIA: KOMITE AUDIT, KOMISARIS INDEPENDEN, ARUS KAS OPERASI Sari, Intan Permata; Tjandra, Timothy; Firmansyah, Amrie; Trisnawati, Estralita
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.2376

Abstract

Abstract” The purpose of this study is to examine the effect of independent variables, namely independent commissioners, operating cash flows, and audit committees, on earnings management. The data for this research is sourced from the financial statements of manufacturing companies that focus on the consumer goods industry listed on the Indonesia Stock Exchange from 2015 to 2019. Sampling was carried out by purposive sampling totaling 104 observations sourced from www.idx.co.id. This study's test is panel data regression analysis with a fixed-effect model. This study indicates that the independent commissioner is positively associated with earnings management, while the audit committee and operating cash flow are not associated with earnings management. The Indonesian Financial Services Authority needs to improve the rules for implementing corporate governance and monitoring the implementation of the corporate governance structure, and coordinating with the Indonesian Institute of Accountants to improve disclosure of information in financial statements. Keywords:, Audit Committee; Earnings Quality; Independent Commissioner; Operating Cash Flow
Tax Amnesty Moderation: The Influence of Tax Knowledge and Sanctions on Taxpayer Compliance Anggreany, Elva; Trisnawati, Estralita
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8424

Abstract

This study aims to explore the impact of taxpayers' understanding of tax regulations and the influence of fiscal penalties on the likelihood of compliance among individual taxpayers, with tax amnesty serving as a moderating variable at KPP Pratama Batam Selatan. The research focuses on a sample drawn from individual taxpayers (WPOP). registered at the South Batam Tax Office in 2023. The data harnessed in this research are derived from primary sources, meticulously procured via the dissemination of structured questionnaires to designated participants. The analysis was conducted using the SEM-PLS technique, implemented via SmartPLS version 3.0. The results confirm that both tax literacy and fiscal sanctions have a meaningful and statistically significant effect on the compliance behavior of individual taxpayers. Moreover, the study indicates that the implementation of tax amnesty plays a crucial role in enhancing the link between taxpayers' understanding of tax regulations and their adherence to tax obligations. Conversely, the results demonstrate that tax amnesty has no meaningful effect on how fiscal penalties impact taxpayers' compliance behavior.
PENGUNGKAPAN TATA KELOLA PERUSAHAAN, KOMPETENSI AUDITOR INTERNAL, MANAJEMEN LABA: PERAN MODERASI PENGHINDARAN PAJAK Sari , Intan Permata; Trisnawati, Estralita; Firmansyah, Amrie
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 1 (2023): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v18i1.15808

Abstract

This study examines the effect of corporate governance disclosure and internal auditor competence on earnings management. Also, this study includes tax avoidance as a moderation variable. The data for this study is sourced from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. Sampling was conducted by purposive sampling totaling 280 observations sourced from www.idx.co.id. This study's test is panel data regression analysis with a fixed-effect model. This study indicates that corporate governance disclosure and internal auditor competence are negatively associated with earnings management. Furthermore, this study finds that tax avoidance weakens the negative association between good governance disclosure and earnings management. The moderation effect is similar to the association between internal auditor competence and earnings management. This study is expected to contribute to the accounting literature as a reference for further research, especially related to earnings management issues. This research is also expected to be useful for the Financial Services Authority as a consideration for improving regulations related to implementing corporate governance.
Executive Compensation, Executive Character, Tax Avoidance: Does Independent Commissioner Matter? Arista, Paula; Firmansyah, Amrie; Michelle, Michelle; Trisnawati, Estralita
Educoretax Vol 4 No 5 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i5.817

Abstract

This study looks at the impact of executive compensation and character on tax avoidance. This study also looks at the moderating influence of the proportion of independent commissioners in this connection. This study uses secondary data from financial statements from consumer products businesses listed on the Indonesia Stock Exchange between 2017 and 2021, retrieved from www.idx.co.id. The overall sample size for this study was 85 observations, as determined via purposive sampling. Multiple linear regression was used to evaluate panel data. This research concludes that executive compensation is positively related to tax avoidance, while executive character does not affect tax avoidance. Furthermore, the proportion of independent commissioners succeeded in reducing the positive influence of executive compensation on tax avoidance, while the role of independent commissioners did not have a role in reducing the positive influence of executive character on tax avoidance. This research is expected to be a means for the Indonesian Tax Authority to create policies for profiling company compensation characteristics for executives as an initial indicator of tax avoidance activities carried out by companies.
THE EFFECT OF TAX PLANNING ON TAX AVOIDANCE WITH TAX AGGRESSIVENESS AS A MODERATOR IN THE PERIOD BEFORE AND AFTER THE TAX AMNESTY Claudianita, Felicia; Trisnawati, Estralita; Budiono, Herlina
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.670-680

Abstract

The research aims to discover the effect between tax planning, such as permanent difference, temporary difference, and foreign tax-rates differentials moderated by tax aggressiveness on tax avoidance before and after the tax amnesty period. This research obtained from 120 initial samples of companies listed in IDX for 2013-2019 period with purposive sampling method. The result shows that only one research model of permanent difference and tax aggressiveness had a significant negative effect on tax avoidance; some models of temporary difference and tax aggressiveness had a significant positive effect on tax avoidance; three research models of foreign tax-rates differentials had none significant effects on tax avoidance; and only on two models of permanent difference that had not been able moderated by tax aggressiveness towards tax avoidance. Hopefully this research could give advantages on implementing tax planning as an important strategy to consistently provides good signals to the company’s external parties.
Compliance Cost and Officer’s Supervision on MSME’s Tax Compliance Moderated by Tax System Modernization Sandi, Sandi; Trisnawati, Estralita
Interdisciplinary Social Studies Vol. 2 No. 7 (2023): Special Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v2i7.412

Abstract

Background: One of the primary sources of revenue for the state is taxes. This money will be used by the government to pay for a range of costs, including as fuel subsidies, finance for national development, and other general government expenses. The state will be able to manage a tax-supported administrative infrastructure as a result. The official assessment system and the self-assessment system are the two different types of tax collection techniques. Aim: The researcher would like to analyze compliance cost and officer’s supervision on MSME’s tax compliance moderated by tax system modernization. Method: The design of this study utilizes a causal research design to empirically test the effect of tax compliance costs and supervision by tax officers regarding individual taxpayer compliance and use moderation variables of tax system modernization. The research approach is quantitative with an explanatory design. The data collection technique that researchers use is a survey with a questionnaire. Findings: Tax Compliance Cost (X1) has a negative and significant effect on Taxpayer Compliance (Y). Supervision from the Tax Officer (X2) has a positive and significant effect on Taxpayer Compliance (Y). Moderating Effect of Tax Expense Has a positive and insignificant effect on Taxpayer Compliance (Y). Moderating Effect Supervision from Tax Officers has a positive and significant effect on Taxpayer Compliance (Y). Tax Modernization (Z) has a positive and significant effect on Taxpayer Compliance (Y).
PENGARUH RETURN ON EQUITY, LEVERAGE, DAN LIKUIDITAS TERHADAP KESULITAN KEUANGAN Gunawan, Yohandy; Trisnawati, Estralita
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26642

Abstract

This study aims to determine the effect of return on equity, leverage and liquidity on financial distress in non-financial companies listed on the Indonesia Stock Exchange during 2017 -2020. The sample was selected using the purposive sampling method and the valid data were 62 companies. The data processing technique used multiple regression analysis assisted by EViews 12 for windows released 2020 and Microsoft Excel 2016. The results of this study indicate that liquidity has a significant effect on the company's financial distress, while return on equity and leverage have no effect on corporate financial distress. The implications of this research are the need for processing the company's current assets properly to be able to reduce the risk of experiencing financial distress.
PENGARUH LEVERAGE, PERTUMBUHAN PENJUALAN, PROFITABILITAS, DAN FREE CASH FLOW TERHADAP MANAJEMEN LABA RIIL Go, Feibi; Trisnawati, Estralita
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28716

Abstract

The purpose of this study is to empirically examine the influence of leverage, sales growth, free cash flow, and profitability, towards real earnings management. The population in this research is all the companies in the manufacturing companies listed in Indonesia Stock Exchange from period 2018 to 2020. This research use the sampling data of 64 firms. The sampling is using purposive sampling method. This research used econometric views (EViews) version 12 software to process the data. The result of research shows that leverage have positive significant influence towards real earnings management. Sales growth, free cash flow, and profitability have no significant influence towards real earnings management.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR (Studi Kasus Pada Kantor SAMSAT Serpong- Tangerang Selatan) Shadrina, Ghina; Trisnawati, Estralita
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29588

Abstract

The purpose of thissstudy is to empirically prove the effect of taxpayerrawareness, moral obligation, implementation of e-samsat, service quality and tax sanctions on taxpayer compliance in paying motor vehicle taxes at the Samsat Serpon office, South Tangerang. This study uses a survey method. through a questionnaire instrument to 100 respondents. The data processing in this study uses the Statistical Product and Service Solution program for Windows version 25 (SPSS version 25) and Microsoft Excel 2010. The results obtained from the study show that moral obligations, implementation of e-samsat, service quality and tax sanctionsshave a significant influence. on taxpayerrcompliance in paying motorrvehicle taxes, while taxpayer awareness does not have a significant effect on taxpayer compliance in paying motor vehicle taxes.
PENGARUH PENGETAHUAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Leovika, Leovika; Trisnawati, Estralita
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31147

Abstract

The motivation behind this study is to decide the impact of grasping data about charge evaluations, retaliation authority, and expense administration administrations on the consistency of individual citizens. The example choice involving a purposive testing technique and substantial information for 100 citizens. The information handling technique utilizes numerous relapse breaks down helped by SPSS for Windows which was conveyed 25 and Microsoft Excel 2013. The consequences of the examination demonstrate that understanding data about charge assortment and consumption sanctions influences individual citizen consistence. In the interim, the expense administration fundamentally affects individual citizen consistence.
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