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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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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.
PENGARUH ESG DISCLOSURE, KEBIJAKAN DIVIDEN DAN TINGKAT KESEHATAN BANK PADA NILAI PERUSAHAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI DI SEKTOR PERBANKAN TAHUN 2022-2024 Aldopratama, Kevin; Trisnawati, Estralita
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6696

Abstract

Persaingan perusahaan setelah dampak dari pandemi berupakan sinyal bangkitnya perusahaan untuk meningkatkan kinerjanya terutama sektor perbankan yang memiliki peran besar mendorong perekonomian Indonesia. Masalah yang terjadi adalah pemulihan kepercayaan masyarakat dan perusahaan untuk berinvestasi kembali dan meningkatkan roda perekonomian di Indonesia. Aspek keuangan dan non keuangan saat ini menjadi perhatian publik tidak hanya profitabilitas melainkan keberlanjutan dan tata kelola yang terus sosialisasikan oleh pemerintah dan dalam kurun waktu 2022-2024 setelah pandemi menjadi periode acuan melihat pertumbuhan perusahaan.Dengan demikian perlu adanya pengujian lebih lanjut apakah pengungkapan ESG, kebijakan dividen dan tingkat kesehatan bank dapat mempengaruhi nilai perusahaan pada lingkup sektor perbankan di Indonesia. Penelitian ini dilakukan dengan pendekatan kualitatif dan pengumpulan data menggabungkan antara data time series dan cross section yang disebut data panel dan menggunakan data sekunder bersumber dari OJK. Analisis yang yang digunakan adalah regresi linier berganda dengan bantuan perangkat lunak Eviews 13. Pengujian asumsi klasik dilakukan yakni uji normalitas, multikolinearitas, dan heteroskedastisitas sebelum melakukan uji t, uji f, dan uji R2. Pada hasil penelitian menunjukkan bahwa pengungkapan ESG berpengaruhi negatif terhadap nilai perusahaan termasuk profitabilitas sebagai moderasinya. Kebijakan dividen dan tingkat kesehatan bank berpengaruh positif terhadap nilai perusahaan diperkuat profitabilitas yang memoderasi.Secara simultan variabel tersebut memiliki nilai yang signifikan dalam pengaruhnya terhadap nilai perusahaan. Maka dengan ini peneliti berhadap kepada peneliti selanjutnya dan pihak terkait agar penelitian ini dapat dikembangkan lebih luas lagi dan sebagai informasi tambahan serta wawasan dalam menganalisa faktor apa saja yang dapat mempengaruhi nilai perusahaan.
Kesadaran Pajak, Transparansi dan Kualitas Layanan: Dampak Kepatuhan Dimoderasi oleh Penggunaan Surat Keterangan Pemotongan Pajak Secara Elektronik Joni, Joni; Trisnawati, Estralita
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.
Integritas Pajak Digital: Peran Moderator E-Filing dan Coretax Terhadap Determinan Kepatuhan Wajib Pajak Sonny, Sonny; Trisnawati, Estralita
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.v8i1.10357

Abstract

This study investigated the influence of Tax Knowledge, Awarenes and Ethics on taxpayer compliance specifically examining the moderating role of E-Filing and the Core Tax System.The research, conducted at KPP Pratama Batam Selatan, utilized a quantitative approach with a sample of 100 taxpayers. Primary data were collected via questionnaires and analyzed using PLS-SEM method with SmartPLS 3.0. The empirical findings that Taxpayer Compliance is positively significantly influenced by Tax Knowledge, Awareness and Ethics across all tested models. E-Filing successfully strengthens the positive influence of both Tax Knowledge and Awareness on compliance, proving to be an effective technological enabler. Conversely, the Core Tax System was found to be effective only in moderating Tax Awareness, showing no significant effect on Tax Knowledge or Tax Ethics, likely due to technical implementation constraints. This affirms that enhancing compliance requires not only strong internal factors but also reliable, user-friendly administrative systems supported by ongoing education and moral development
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