Article Per Year (5 Year)
p-Index From 2019 - 2024
4.959
P-Index
This Author published in this journals
All Journal E-Jurnal Akuntansi Universitas Udayana Jurnal Ekonomi Akuntansi Krida Wacana Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal ULTIMA Accounting Jurnal Bisnis dan Akuntansi JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Muara Ilmu Ekonomi dan Bisnis Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pajak dan Keuangan Negara (PKN) Educoretax Jurnal Paradigma Akuntansi Jurnal Kontemporer Akuntansi Jurnal Magister Akuntansi Trisakti
Estralita Trisnawati
Universitas Tarumanagara
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 47 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 47 Documents
Search

 1   2   3   4   5 
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.
Peran Moderasi Teknologi Informasi Dalam Hubungan Antara Pengetahuan Pajak, Sanksi Pajak Dan Kepatuhan Pajak Marilyn Marilyn; Amrie Firmansyah; Estralita Trisnawati
JURNAL PAJAK INDONESIA Vol 6 No 1 (2022): Perpajakan Indonesia di Era Harmonisasi
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i1.1603

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengetahuan pajak dan sanksi pajak terhadap kepatuhan wajib pajak. Selain itu, penelitian ini juga menempatkan teknologi informasi sebagai variabel moderasi dalam hubungan variabel independen dan variabel dependen. Data yang digunakan merupakan data primer yang perolehan data dari penyebaran kuesioner melalui google form dengan subjek penelitian adalah dokter yang bekerja secara independen. Kuisioner disebarkan selama periode 14 Maret sampai dengan 25 Maret 2022. Berdasarkan purposive sampling, sampel penelitian ini berjumlah 30 observasi. Data penelitian diolah menggunakan structural equation model dengan software Smart PLS. Penelitian ini menyimpulkan bahwa pengetahuan pajak tidak memiliki pengaruh terhadap kepatuhan wajib pajak, sedangkan sanksi pajak memiliki pengaruh positif terhadap kepatuhan wajib pajak. Penelitian ini juga menemukan bahwa teknologi informasi tidak memoderasi pengaruh pengetahuan pajak dan sanksi pajak terhadap kepatuhan wajib pajak. Penelitian ini mengindasikan bahwa otoritas pajak di Indonesia untuk mengembangkan fasilitas perpajakan yang memudahkan wajib pajak dalam melaksanakan kewajiban perpajakannya terutama peningkatan teknologi informasi yang mudah untuk digunakan.
Pengaruh Sosialisasi Perpajakan, Sanksi Perpajakan, Dan Kesadaran Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Sistem Informasi Sebagai Variabel Intervening Amrie Firmansyah; Harryanto Harryanto; Estralita Trisnawati
JURNAL PAJAK INDONESIA Vol 6 No 1 (2022): Perpajakan Indonesia di Era Harmonisasi
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i1.1622

Abstract

Penelitian ini bertujuan untuk menguji pengaruh sosialisasi perpajakan, sanksi perpajakan, dan kesadaran perpajakan terhadap kepatuhan wajib pajak orang pribadi. Selain itu, penelitian ini juga memasukkan sistem informasi sebagai variabel intervening dalam hubungan antara sosialisasi perpajakan dan kepatuhan wajib pajak dan hubungan antara sanksi perpajakan dan kepatuhan wajib pajak serta hubungan antara kesadaran perpajakan dan kepatuhan wajib pajak. Data penelitian ini menggunakan data primer yang bersumber dari pengisian kuesioner yang diberikan kepada responden yaitu wajib pajak yang memiliki penghasilan independen. Berdasarkan purposive sampling, penelitian ini mendapatkan 35 responden yang telah mengisi survei kuesioner. Penelitian ini menyimpulkan bahwa sanksi perpajakan dan kesadaran perpajakan berpengaruh positif terhadap kepatuhan wajib pajak. Sementara itu, sosialisasi perpajakan berpengaruh negatif terhadap kepatuhan wajib pajak. Sedangkan, sistem informasi dapat memediasi hubungan antara sosialisasi perpajakan terhadap kepatuhan pajak. Sementara itu, tidak dapat memediasi sanksi perpajakan dan kesadaran perpajakan terhadap kepatuhan wajib pajak. Penelitian ini mengindikasikan bahwa Direktorat Jendral Pajak di Indonesia perlu meningkatkan semua jenis sosialisasi kepada wajib pajak. This study is related to testing the effect of tax socialization, tax sanctions, and tax awareness on individual taxpayer compliance. In addition, this study also includes information systems as an intervening variable in the relationship between tax socialization and taxpayer compliance, tax sanctions and taxpayer compliance, and the relationship between tax awareness and taxpayer compliance. This study uses a quantitative method approach. Primary data sourced from the results of a questionnaire survey given to respondents was used as research data. Based on purposive sampling, this study used 35 samples based on the results of a completed questionnaire. Hypothesis testing is conducted by using a structural equation model (SEM). This study concludes that tax awareness is positively associated with taxpayer compliance. Meanwhile, tax socialization and tax sanctions do not affect taxpayer compliance. In addition, the information system is positively associated with taxpayer compliance. Meanwhile, information systems can mediate the relationship between tax socialization and individual tax compliance. However, the information system cannot mediate the relationship between tax sanctions and individual taxpayer compliance and between tax awareness and individual taxpayer compliance. This study indicates that the Indonesian Tax Authority needs to increase the use of the website and application-based services in conducting tax socialization.
Nilai Perusahaan, Manajemen Risiko, Tata Kelola Perusahaan: Peran Moderasi Ukuran Perusahaan Reynold Ticoalu; Januardi Januardi; Amrie Firmansyah; Estralita Trisnawati
Studi Akuntansi dan Keuangan Indonesia Vol 4 No 2 (2021): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.4.2.89-103

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan manajemen risiko dan tata kelola perusahaan terhadap nilai perusahaan. Selain itu, penelitian ini juga memasukkan ukuran perusahaan sebagai pemoderasi dalam hubungan pengungkapan manajemen risiko dan tata kelola perusahaan terhadap nilai perusahaan. Penelitian ini menggunakan data perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan 2016 – 2020 dengan total 195 observasi dengan melalui purposive sampling. Uji regresi data panel dengan menggunakan fixed effect model digunakan untuk menguji hipotesis pada penelitian ini. Hasil pengujian menunjukkan bahwa pengungkapan manajemen risiko tidak berpengaruh terhadap nilai perusahaan, sedangkan tata kelola perusahaan berpengaruh negatif terhadap nilai perusahaan. Selanjutnya, penelitian ini juga menemukan bahwa ukuran perusahaan mampu memperkuat pengaruh positif pengungkapan manajemen risiko terhadap nilai perusahaan, namun tidak memperkuat tata kelola perusahaan terhadap nilai perusahaan. Penelitian ini mengindikasikan bahwa Otoritas Jasa Keuangan selalu otoritas pengawas perbankan di Indonesia perlu meningkatkan kebijakan atas pengungkapan manajemen dan tata kelola pada perusahaan perbankan.
Pengaruh Manajemen Laba Riil Dan Pengungkapan Tata Kelola Perusahaan Terhadap Agresivitas Pajak Evelyn Frederica, Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 4, No 2 (2022): April 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i2.19201

Abstract

The purpose of this study was to find empirical evidence regarding the effect of real earnings management and corporate governance disclosures on tax aggressiveness. The sample in this study were companies listed on the LQ45 Index from 2016-2019. This study used 30 companies obtained by purposive sampling. The data used is secondary data in the form of corporate financial reports that have been published on the Indonesia Stock Exchange (BEI). Secondary data obtained were processed using SPSS version 25 software for descriptive statistical analysis and SmartPLS 3.0 for conducting outer model tests, inner model tests and hypothesis testing. The results showed that real earnings management did not have a significant effect on tax aggressiveness, while corporate governance disclosure had a negative and significant effect on tax aggressiveness. The implication of this research is that the increase in corporate governance disclosed can reduce tax aggressiveness.
Faktor-Faktor Yang Mempengaruhi Cash Holding Dengan Moderasi Kepemilikan Institusional Franciska, Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 4, No 2 (2022): April 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i2.19199

Abstract

The purpose of this research is to determine the effect of liquid asset substitutes, growth opportunity, and bank involvement on cash holding of property and real estate companies listed on the Indonesia Stock Exchange in 2017-2019 with institutional ownership as a moderating variable. In this study, the number of property and real estate companies used as the research sample was 43 companies and using purposive sampling as the sampling technique. Data processing techniques using Partial Least Square analysis with the help of SmartPLS version 3 program and SPSS version 23 for descriptive statistics. The results showed that liquid asset substitutes have significant negative effect on cash holding while bank involvement, growth opportunity and institutional ownership have no significant effect on cash holding. Institutional ownership strengthens the effect of growth opportunity on cash holding, but institutional ownership does not moderate the effect of liquid asset substitutes and bank involvemen on cash holding. The implication of this research is that liquid asset substitutes are also an important component for companies to maintain a good liquidity position in order to avoid cash shortages that can disrupt the company's business activities and the role of institutional ownership needs to be increased to a more active stage so that sensitivity to investment opportunities also increases.
Pengaruh Arus Kas Dan Belanja Modal Terhadap Cash Holding Pada Perusahaan Manufaktur Isabella Hadiwijaya, Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.493 KB) | DOI: 10.24912/jpa.v1i2.5010

Abstract

The purpose of this research is to examine the effect of cash flow and capital expenditure to the cash holding. The sample of this research in manufacturing companies that listed in Indonesia Stock Exchange (IDX) during the year 2012-2017. The hypothesis was examined using SPSS 23 for descriptive statistics test and SmartPLS 23 for inner and outer model test. The result of the analysis showed that cash flow and, capital expenditure have significant impact to the cash holding.
PENGARUH PENGUNGKAPAN TATA KELOLA PERUSAHAAN, RETURN ON ASSET, LEVERAGE TERHADAP TAX AVOIDANCE YANG TERDAFTAR DI BEI Felix Jonathan, Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (540.832 KB) | DOI: 10.24912/jpa.v2i2.7616

Abstract

The purpose of this study is to obtain empirical evidence on the effect of corporate governance,  return  on  asset,  leverage  to  tax  avoidance  that  listed  in  Indonesia  Stok Exchange, with a total of 46 samples. This study uses secondary data which were tested using software SmartPLS 3,0. The result of this study suggests that corporate governance and leverage does not significantly influence tax avoidance. However, return on asset have positive and significant influence tax avoidance.
Pengaruh Intensitas Modal Dan Koneksi Politik Terhadap Tax Avoidance Industri Barang Konsumsi Alvin Hartantio, Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.053 KB) | DOI: 10.24912/jpa.v3i2.11811

Abstract

The purpose of research is to obtain about the impact of capital intensity and political connection towards tax avoidance on manufacture companies in the goods and consumption industry sectors listed on the Indonesia Stock Exchange (IDX) in 2012-2018. This study used 196 samples of manufacture companies in the industrial sector of goods and consumption base on purposive sampling method. The data used are secondary data in the form of financial statements. The analysis model was tested using SPSS software version 25 and SmartPLS version 3.3.2. The rasults showed that capital intensity have no positive and significant effect on tax avoidance and political connections have no connections have no positive and significant effect toward tax avoidance. For further research are expected to adding other independent variables, and not use purposive sampling techniques.
Pengaruh Pengungkapan Pajak Dengan Agresivitas Pajak Sebagai Variabel Moderasi Pada Perusahaan LQ-45 Thressy Anastasia Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.168 KB) | DOI: 10.24912/jpa.v3i4.15290

Abstract

This study aims to determine the effect of Executive Compensation and Corporate Social Responsibility Disclosure on Tax Disclosure with Tax Aggressiveness as a mediation variable on LQ-45 companies listed on the Indonesia Stock Exchange during 2016-2019. Sample was selected using purposive sampling method and the valid data was 31 companies. Data processing techniques using multiple regression analysis what helped by SPSS program (Statistical Product and Service Solution) for Windows released 23 and SmartPLS version 3.3.2. The results of this study indicate that executive compensation has a negative and significant influence on tax disclosure while corporate social responsibility disclosure has not influence on tax disclosure, tax aggresiveness has not influence on tax disclosure, executive compensation has not influence on tax disclosure through tax aggresiveness and corporate social responsibility disclosure has not influence on tax disclosure through tax aggressiveness.
Co-Authors Aloysius Alvin Amrie Firmansyah Andre Sumingtio Angelica Christabelle Antonius, Jenifer Apriyanto, Reinardus Prasetyo Bella Anggelina Charistine Charistine Damestar Hutagalung David Manuel Emanuel, Richard Felicia Sutrisno Hansen Wijaya Harryanto Harryanto Herlin Tundjung Setijaningsih, Herlin Tundjung Hizkiel, Yusak David Intan Permata Sari Ira Ratna Sari Haryanto Putri Ira Ratna Sari Haryanto Putri Ivan Sebastian Januardi Januardi Januardi Januardi Josephine, Kezia Juniati Gunawan Juniati Gunawan, Juniati Lie, Chyntia Marilyn Marilyn Marlina Permatasari Melyawati Melyawati Melyawati Melyawati MEYLISA JANUAR ISKANDAR NINI NINI P Helen Widjaja Piserah, Maya Reynold Ari Renaldo Ticoalu Roy Sembel Roy Sembel Sandi Sandi Santi Amalya Amini Stefanie Martchellia Suteja SUSAN SUSAN Sutjipto, Vanessa Fonda Tan, Reynaldo Tania Alvianita Pramudya Timothy Tjandra Vania Magdalena Vania Vashtiany Sofyan Waluyo Welvin I Guna Yoga Yuniadi Yustina Peniyanti Jap