Article Per Year (5 Year)
p-Index From 2021 - 2026
11.782
P-Index
This Author published in this journals
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 JEMSI (Jurnal Ekonomi, Manajemen, dan 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 E-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

Published : 99 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 99 Documents
Search

 6   7   8   9   10 
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.
PENGARUH MODAL INTELEKTUAL, PROFITABILITAS, DAN KEPEMILIKAN MANAJERIAL TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR Melsandy , Florensia; 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.v6i3.31428

Abstract

This research aims to see the effect of intellectual capital, return on assets, and managerial ownership on tax avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. The sample collection technique was carried out using purposive sampling technique, with the number of sample data obtained as many as 68 manufacturing companies with a 4 year observation period so that the total sample was 272 data. This research is processed using multiple linear regression test using software version 12. The results obtained based on the research conducted are intellectual capital has no effect on tax avoidance, while return on assets has a positive effect on tax avoidance and managerial ownership has a negative effect on tax avoidance.
PENGARUH KESADARAN, SOSIALISASI, DAN SANKSI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK UMKM Cynthia, Vanessa; Trisnawati, Estralita
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32345

Abstract

This research aims to determine the influence of taxpayer awareness, taxpayer knowledge, tax socialization and tax sanctions on UMKM taxpayer compliance. The sample selection technique in this study uses simple random sampling as a form of use in collecting sample data of 100 samples of UMKM in Tangerang City. The data processing technique used in this study was assisted using Soft'sware IBM SPSS Statistics 25 generated through multiple regression analysis as a determinant in generating data in this study. The results of this study indicate that taxpayer awareness, tax socialization, and tax sanctions affect taxpayer compliance. Meanwhile, taxpayer knowledge does not affect taxpayer compliance. This research implies that there are benefits such as adding insight and learning for readers about UMKM taxes. as a capital city taxpayer, increase knowledge so that they can get to know taxation better. the better in knowing, the higher the level of compliance.
PENGARUH RETURN ON ASSETS, LEVERAGE, DAN PENGUNGKAPAN TATA KELOLA PERUSAHAAN TERHADAP TAX AVOIDANCE Febriani, Erika; Trisnawati, Estralita
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32367

Abstract

This study was implemented in order to measure the relationship between asset returns, leverage, and corporate governance on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Sourced from secondary data through the official website of the Indonesia Stock Exchange, this study involved 93 samples with a period of three years. Data processing was carried out using E-view 10 software. This study concluded that the return on assets was stated to have a significant positive effect on tax avoidance, leverage was stated to have a significant positive effect on tax avoidance, and controlled by a company that was stated to significantly influence tax avoidance.
PENGARUH LIKUIDITAS, LEVERAGE, DAN PROFITABLITAS TERHADAP KESULITAN KEUANGAN DI BURSA EFEK INDONESIA Fredy, Hans; Trisnawati, Estralita
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.35315

Abstract

The purpose of this study is to obtain empirical evidence of the effect of liquidity, leverage, and profitability on financial distress in bank companies listed on the Indonesia Stock Exchange during 2019-2021. This research was conducted using a sample of 28 bank companies with the sample selection method used was purposive sampling. The results show that liquidity has a significant positive effect on financial distress, leverage has effect but no significant on financial distress, and profitability has no significant negative effect on financial distress.
Tax Amnesty Moderation: The Influence of Tax Knowledge and Sanctions on Taxpayer Compliance Elva Anggreany; Estralita Trisnawati
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.
Pertumbuhan Penjualan, Proporsi Komisaris Independen, dan Tax Avoidance: Kajian Empiris Pada Perusahaan Consumer Non-Cyclical di BEI Tahun 2022-2024 Jeanny Ann Samantha; Estralita Trisnawati
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.6014

Abstract

This study observes non-cyclical consumer companies listed on the Indonesia Stock Exchange from 2022 to 2024 to see how tax avoidance was affected by sales growth and the proportion of independent commissioners. Multiple linear regression analysis is the tool of choice in this quantitative study. A total of 132 observations were available for analysis from the 44 companies that made up the research samples selected through the purposive sampling process. The information was extracted from yearly financial audited reports and then processed with software EViews 13. The results of this study show that sales growth has a significant positive effect on tax avoidance. These results illustrate that increased sales encourage companies to reduce their tax expense so that profits appear to be in line with sales growth. Therefore, it can be concluded that when sales go up, tax avoidance practices also go up. Meanwhile, tax avoidance is not affected by proportion of independent commissioners. Limited access or authority prevents independent commissioners from controlling the company's taxation strategies and policies. It can be concluded that the proportion of independent commissioners who supervise has not been successful in minimizing tax avoidance.
Kesadaran Pajak, Transparansi dan Kualitas Layanan: Dampak Kepatuhan Dimoderasi oleh Penggunaan Surat Keterangan Pemotongan Pajak Secara Elektronik Joni Joni; Estralita Trisnawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i1.10355

Abstract

This study investigates the influence of tax awareness, transparency and service quality on taxpayer compliance, specifically examining the moderating role of e-Bupot. The research was conducted at KPP Pratama Batam Selatan, utilizing a quantitative approach with a sample of 100 taxpayers. Primary data were collected via questionnaires and analyzed using the PLS-SEM method with SmartPLS 3.0. The empirical confirm that Tax Awareness and Transparency show a positive significant influence on Taxpayer Compliance across both regression models. Service Quality only achieved a significant positive effect in the more comprehensive moderated model, indicating the importance of administrative support. The E-Bupot digital platform proved to be a selective yet critical moderator. It significantly strengthened the positive effects of both Tax Transparency and Service Quality, acting as a powerful catalyst for systemic and procedural efficiency. Conversely, E-Bupot's interaction with Tax Awareness was not significant. This outcome implies that high internal awareness is insufficient for maximizing digital compliance efforts without corresponding digital literacy and technological readiness among taxpayers.
Co-Authors Afriani, Yossy Agustin, Ricy Dwi Aloysius Alvin Amrie Firmansyah Andre Sumingtio Angelica Christabelle Angelina, Vivian Anggeni, Tasya 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 Elva Anggreany Emanuel, Richard Evieryata Fanny Pricillia Febriani, Erika Francis Francis Franky Frans Leonard Simbol Gultom Fredy, Hans Galatio, Esterline Garten Huang, Lina Go, Feibi Gregorius Rahadian GUNA, WELVIN I Gunawan, Yohandy HADI CAHYADI Hansen Wijaya Harryanto Harryanto Hartono Hartono HENRYANTO WIJAYA 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 Jeanny Ann Samantha Jimmy Jimmy Joni Joni Josephine, Kezia Juniati Gunawan Juniati Gunawan, Juniati Kevin Aldopratama Leovika, Leovika Lie, Chyntia Lim Maya Piserah Marilyn Marilyn Marlina Permatasari Melsandy , Florensia Melyawati Melyawati Melyawati Melyawati MEYLISA JANUAR ISKANDAR michael Michelle, Michelle Mutiara, Shalsabilla Desi Ngesthi, Priscilla Oliviane NINI NINI Nisei, Bella Dwi Amalistie Nugraha, Meilisa Tri Okki Oktavianus P Helen Widjaja Piserah, Maya Priscilia, Giovani Putra, Bryan Johannes Putra, Fransiscus Febryan Awiredjo Reynold Ari Renaldo Ticoalu Ronnie Resdianto Masman Roy Sembel Roy Sembel Ruenli, Evangeline Davina Sandi Sandi Sandi Sandi Sandra, Silvia Santi Amalya Amini Sari , Intan Permata Shadrina, Ghina Sonny Sonny Sonny, Sonny SRI RAHAYU Sriwati 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 Verawati Verawati Verawati Waluyo Welvin I Guna Wibowo, Jevennie Widiani, Viny Yoga Yuniadi