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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

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PERENCANAAN PAJAK PADA PT STRAWLAND UNTUK TAHUN 2018 Adrian Pranata, Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (71.038 KB) | DOI: 10.24912/jpa.v2i1.7157

Abstract

This research was conducted with the aim of making tax saving by conducting tax planning at the company of PT STRAWLAND. The object of this study is a financial report in the form of an income statement from PT STRAWLAND for the year ending in 2018.Based on research, then with the right tax planning, the company can reduce fiscal profit from Rp. 9,403,222,014 to Rp. 9,254,034,183 so that it will reduce the income tax payable by Rp. 3,108,080. Tax planning carried out is tax planning on PPh 21 by changing the calculation method into gross up method, final PPh tax planning by doing gross up on car rental costs, and tax planning for entertainment costs by making a nominative list so that the costs can be charged in calculating taxable profits.
Pengaruh Komponen Penghematan Pajak Terhadap Pengungkapan Pajak Ricy Apriliyan, Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v3i3.14916

Abstract

The porpose of this study is to asses the impact of tax planning (TP), as measured by the use of tax saving (TS), namely, permanent differences (PD), temporary differences (TDF), foreign tax rates (FTR) differentials and tax losses (TLOS) on tax disclosure. Samples in this study were as many as 21 manufacturing goods and consumption companies listed on the Indonesia Stock Exchange (IDX) for 7 years 2012-2018. The result of this study is 1) a permanent differences (PD) has negative and significant influence on tax disclosure (TD), 2) temporary differences (TDF) has a significant and positive influence on tax disclosure, 3) foreign tax rates (FTR) differentials has not influence on tax disclosure, 4) tax losses have a negative and significant influence on tax disclosure.
PENGARUH JAJARAN DIREKSI DAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP TAX AVOIDANCE Priska Aprilia Aryanto, Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v2i3.9550

Abstract

The purpose of this research is to obtain empirical evidence about the effect between Board of Directors and Corporate Social Responsibility with Tax Avoidance on manufacture companies listed on the Indonesia Stock Exchange (IDX) in 2015-2018. This study used 79 manufacture companies selected using purposive sampling method. The data used are secondary data in the form of annual report. The statistical method used to test the research hyphotesys is the double regretion analysis model. The results of this research are Board of Directors and Corporate Social Responsibility has positive significant effect with Tax Avoidance. For further research, it is recommended to extending the period of the study, adding other independent variables, and use other proxy.
PENGARUH RELATED PARTY TRANSACTION TERHADAP TAX AVOIDANCE DENGAN VARIABEL MODERASI PENGUNGKAPAN TATA KELOLA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2013-2017 Chindy Helfin, 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 (423.454 KB) | DOI: 10.24912/jpa.v2i2.7664

Abstract

The purpose of this study is to obtain empirical evidence on the effect of related party transaction to tax avoidance with corporate governance disclosure as a moderating variable that listed in Indonesia Stok Exchange, with a total of 109 samples. This study uses secondary data which were tested using software SmartPLS 3,0. The result of this study  suggests  that  related  party  transaction  significantly  influence  tax  avoidance. However, corporate governance disclosure doesn’t moderate the effect of related party transaction on tax avoidance.
PENGARUH MODAL INTELEKTUAL TERHADAP KUALITAS LABA DENGAN MANAJEMEN LABA SEBAGAI PEMEDIASI Ferdinandus Indra, Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (128.943 KB) | DOI: 10.24912/jpa.v2i4.9371

Abstract

The purpose of research is to obtain empirical evidence about the impact of intellectual capital to earnings quality with earnings management as intervening, this research used sampel as manufacture companies listed on the indonesia Stock Exchange (IDX) in 2016-2018. This study used 67 manufacture companies selected using purposive sampling method. The data used are secondary data in the form of financial statements. The statistical method used to test the research hyphotesys is the double regretion analysis model and path analysis. The result of this research show that intellectual capital has significant negative impact indirectly on earnings quality with earnings management as intervening variable in reporting and financial practices.
Faktor-Faktor Yang Mempengaruh Nilai Perusahaan Pada Perusahaan Manufaktur Otomotif Periode 2016-2019 Clarissa Fortuna, Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (584.996 KB) | DOI: 10.24912/jpa.v4i1.17560

Abstract

In this study, an analysis of the effect of tax planning and tax avoidance on firm value in automotive manufacturing companies listed on the IDX for the period 2016-2019 was conducted. The sample selection used purposive sampling with a panel data model with a total study of 13 companies. The study was conducted using the Statistical Package for the Social Sciences (SPSS) ver 25 and SmartPLS 3.3.2. The results showed that tax planning had a significant negative effect on firm value, while tax avoidance had no effect on firm value. This research shows that debt funding and firm size control variables have no effect on firm value. The implication of this research is that if companies do tax planning and tax avoidance that is too aggressive, it will be illegal and can lead to tax audits from the tax authorities. The value of the company will decrease because the company is deemed non-compliant with tax regulations.
Faktor-Faktor Yang Mempengaruhi Tax Avoidance Perusahaan Industri Barang Konsumsi Reynaldo Christie, Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.562 KB) | DOI: 10.24912/jpa.v3i3.14917

Abstract

The purpose of this study is to obtain empirical evidences on the influence of sales growth and good corporate governance toward tax avoidance on consumer goods indutry manufacturing companies that listed in Indonesia Stock Exchange (BEI) over the period 2012-2018, with the total of 21 sample companies. This study use secondary data which were processed using IBM SPSS Statstics 22 and SmartPLS 3 softwares. The result of this study suggests that sales growth does not has significant influence to tax avoidance. However, good corporate governance influence tax avoidance significantly and negatively. 
Tanggung Jawab Sosial Dan Modal Intelektual Terhadap Kinerja Keuangan Perusahaan Manufaktur Konsumsi Yeremia Wijaya, Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.513 KB) | DOI: 10.24912/jpa.v3i1.11670

Abstract

This study aims to determine the effect of Corporate Social Responsibility and Intellectual Capital on Financial Performance in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2012-2018 period. Sampling uses a purposive sampling method that obtains 50 samples of manufacturing companies. The data used are secondary data in the form of financial information from financial statements. The data processing of this research uses the IBM SPSS STATISTICS 25 and SmartPLS 3.3.2 programs. The F test results show that corporate social responsibility and intellectual capital together have a significant influence on financial performance. t test results indicate corporate social responsibility has a positive and significant impact on financial performance. Meanwhile, intellectual capital together has a negative and significant effect on financial performance.
Peran Konsentrasi Kepemilikan: Respon Investor, Penghindaran Pajak, Manajemen Laba Marlina Permatasari; Melyawati Melyawati; Amrie Firmansyah; Estralita Trisnawati
Studi Akuntansi dan Keuangan Indonesia Vol 4 No 1 (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.4.1.17-29

Abstract

Penelitian ini menguji pengaruh penghindaran pajak dan manajemen laba terhadap nilai perusahaan, serta menguji peran moderasi konsentrasi kepemilikan dalam hubungan tersebut. Sampel yang digunakan dalam penelitian ini adalah perusahaan sub sektor konstruksi bangunan yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2015-2019. Berdasarkan purposive sampling, jumlah sampel yang digunakan dalam penelitian ini adalah 43 observasi. Pengujian hipotesis yang dilakukan menggunakan analisis regresi linier berganda dengan Ordinary Least Square (OLS). Penelitian ini menunjukkan bahwa penghindaran pajak tidak berpengaruh terhadap nilai perusahaan, sedangkan manajemen laba berpengaruh negatif terhadap nilai perusahaan. Selain itu, penelitian ini menemukan bahwa konsentrasi kepemilikan memperkuat hubungan positif antara penghindaran pajak dan nilai perusahaan. Selanjutnya, konsentrasi kepemilikan memperlemah hubungan negatif antara manajemen laba dan nilai perusahaan.
PENGARUH MEKANISME PENERAPAN PRINSIP TATA KELOLA DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERTAMBANGAN Damestar Hutagalung; Estralita Trisnawati
Jurnal Kontemporer Akuntansi Volume 1, No. 1, Maret 2021
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.963 KB) | DOI: 10.24912/jka.v1i1.15069

Abstract

Tujuan penelitian ini adalah untuk mendapatkan bukti empiris pengaruh mekanisme penerapan prinsip tata kelola, leverage dan ukuran perusahaan terhadap manajemen laba pada perusahaan pertambangan di BEI pada tahun 2019-2019. Manajemen laba menjadi suatu hal yang sangat penting dalam penyajian dan pelaporan informasi keuangan oleh pihak manajemen dimana manajemen memiliki ruang untuk memilih berbagai metode penyajian dan pelaporan informasi tersebut. Penelitian ini menggunakan software SPSS 23 untuk pengolahan datanya. Pengambilan sampel menggunakan purposive sampling dengan jumlah sampel sebanyak 39, yang terdiri dari 13 perusahaan pertambangan selama periode 3 tahun. Hasil dari penelitian ini menunjukkan bahwa variabel mekanisme tata kelola dan ukuran perusahaan memiliki pengaruh yang signifikan terhadap manajemen laba, sedangkan leverage tidak memiliki pengaruh yang signifikan terhadap manajemen laba.
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