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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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Manajemen Laba, Leverage Dan Penghindaran Pajak: Peran Moderasi Tanggung Jawab Sosial Perusahaan David Manuel; Sandi Sandi; Amrie Firmansyah; Estralita Trisnawati
JURNAL PAJAK INDONESIA Vol 6 No 2S (2022): Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i2S.1832

Abstract

This study aims to examine the effect of earnings management and leverage on tax avoidance where this study is also to examine the moderating role of corporate social responsibility in the relationship between earnings management and leverage on tax avoidance. The sample in this study are various industrial sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020. From the results of purposive sampling, the number of samples used in this study were 36 observations. In this study, the data were processed using a panel data model. Hypothesis testing using multiple linear regression analysis. This study shows that earnings management has an effect on tax avoidance while Leverage has no effect on tax avoidance. In addition, this study finds that corporate social responsibility cannot moderate the effect of earnings management on tax avoidance and weakens the effect of leverage on tax avoidance.
Ukuran Perusahaan, Pertumbuhan Penjualan, Penghindaran Pajak: Bagaimana Peran Tanggung Jawab Sosial Perusahaan? Stefanie Martchellia Suteja; Amrie Firmansyah; Vania Vashtiany Sofyan; Estralita Trisnawati
JURNAL PAJAK INDONESIA Vol 6 No 2 (2022): Pulih Lebih Cepat, Bangkit Lebih Kuat
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i2.1833

Abstract

This study examines the effect of firm size and sales growth on tax avoidance by using social responsibility as a moderating variable. The data is in the form of financial information sourced from financial statements and corporate social responsibility information sourced from sustainability reports and annual reports of consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. Based on purposive sampling, the number of samples that can be employed is 75 observations. Hypothesis testing is conducted by multiple regression analysis for panel data. This study concludes that firm size does not affect tax avoidance, while sales growth positively affects tax avoidance. Also, this study found that social responsibility can weaken the positive association between firm size and tax avoidance and sales growth on tax avoidance. This study suggests that the Indonesian Tax Authority should include sustainability issues in preparing tax policies in Indonesia.
Kepatuhan Wajib Pajak Badan Selama Era Pandemi Covid 19: Insentif Pajak, Sosialisasi Perpajakan dan Kesadaran Wajib Pajak Welvin I Guna; Santi Amalya Amini; Amrie Firmansyah; Estralita Trisnawati
JURNAL PAJAK INDONESIA Vol 6 No 2S (2022): Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i2S.1834

Abstract

This study examines the effect of tax incentives, tax socialization, and awareness of taxpayers on corporate taxpayer compliance. This research is a quantitative study using primary data sourced from questionnaires to respondents. As for the criteria for respondents in this study, the minimum is supervisors related to corporate tax. The number of samples in this study is 35 observations based on purposive sampling. The results of this study indicate that tax incentives and socialization do not affect corporate taxpayer compliance, while taxpayer awareness has a positive effect on corporate taxpayer compliance. This research indicates that the tax authorities in Indonesia need to improve policies related to the provision of tax incentives and socialization to increase government tax revenues.
Factors Affecting Firm Value With Profitability As A Mediating Variable In Consumer Cyclicals Sector Companies Felicia Sutrisno; Estralita Trisnawati; Yustina Peniyanti Jap
Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 2 (2023)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v4i2.1983

Abstract

With profitability as a mediating variable, this research aims to empirically investigate the effect of investment and financing policies on firm value. The financial reports and annual reports in 2018-2021 from the cyclicals sector listed on the Indonesia Stock Exchange (IDX) were used in obtaining research data. There were 228 research samples obtained through purposive sampling. This study uses path analysis to test the research results. The research results show that profitability is influenced by investment policies and financing policies. Firm value is not influenced by financing policy and investment policy through profitability. Firm value is significantly influenced by investment policies, profitability, and financing policies through profitability. It can be concluded that profitability is influenced by aggressive investment policies and aggressive financing policies, firm value is also influenced by aggressive investment policies.
Tax risk, environmental uncertainty, and tax avoidance: Does financial distress matter? Januardi Januardi; Estralita Trisnawati; Amrie Firmansyah
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 7, No 2 (2022): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v7i2.y2022.p140-155

Abstract

This study examines the effect of tax risk and environmental uncertainty on tax avoidance. In addition, this study also employs financial distress as a moderator of the relationship between tax risk and environmental uncertainty on tax avoidance. This study employs manufacturing company data from the Indonesia Stock Exchange from 2016 to 2021 with a total sample of 65 companies. The total number of observation data in this study is 390. Panel data regression test using the random effect model is employed to test the hypothesis in this study. The results of this study indicate that tax risk cannot influence tax avoidance, while environmental uncertainty has a positive effect on tax avoidance. Furthermore, financial distress cannot strengthen the positive effect of tax risk on tax avoidance, while financial distress can strengthen the positive effect of environmental uncertainty on tax avoidance.AbstrakPenelitian ini bertujuan untuk menguji pengaruh risiko pajak dan ketidakpastian lingkungan terhadap tax avoidance. Penelitian ini juga menggunakan kesulitan keuangan sebagai pemoderasi hubungan antara risiko pajak dan ketidakpastian lingkungan terhadap tax avoidance. Penelitian ini menggunakan data perusahaan manufaktur yang didapatkan dari Bursa Efek Indonesia dari tahun 2016 sampai dengan tahun 2021 dengan jumlah sampel sebanyak 65 perusahaan sehingga jumlah data observasi dalam penelitian ini sebanyak 390 data. Uji regresi data panel dengan menggunakan random effect model digunakan untuk menguji hipotesis pada penelitian ini. Hasil penelitian ini menunjukkan bahwa risiko pajak tidak dapat memengaruhi tax avoidance, ketidakpastian lingkungan berpengaruh positif terhadap tax avoidance. Selanjutnya, kesulitan keuangan tidak dapat memperkuat pengaruh positif risiko pajak terhadap tax avoidance, sedangkan kesulitan keuangan terbukti dapat memperkuat pengaruh positif ketidakpastian lingkungan terhadap tax avoidance.
CAN PERSONALITY TYPE MODERATE THE EFFECT OF AUDITOR EXPERIENCE AND TIME PRESSURE ON PROFESSIONAL SKEPTICISM? Ivan Sebastian; Estralita Trisnawati
Jurnal Magister Akuntansi Trisakti Vol. 10 No. 1 (2023): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v10i1.10781

Abstract

Tujuan Penelitian ini adalah untuk mengetahui pengaruh pengalaman auditor, tekanan waktu terhadap sikap skeptis profesional dengan tipe kepribadian sebagai pemoderasi untuk KAP yang berdomisili di wilayah Jabodetabek. Sampel dalam penelitian ini sebesar 100 orang auditor. Penelitian ini menggunakan data primer dan diolah dengan menggunakan software SmartPLS 3.0. Hasil Penelitian menemukan bahwa tipe kepribadian terhadap sikap skeptis profesional serta tipe kepribadian mempengaruhi positif moderasi pengalaman auditor terhadap sikap skeptis profesional. Variabel lainnya tidak berpengaruh.
Pengaruh Sosialisasi, Tarif, Sistem E-Filing Terhadap Kepatuhan Wajib Pajak Dengan Program Pps Sebagai Variabel Pemoderasi Harryanto Harryanto; Estralita Trisnawati
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 7, No 1 (2023): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v7i1.13384

Abstract

This study examines tax socialization, tax rates, and the application of the e-filing system to measure taxpayer compliance. The PPS program is also a moderating variable in this study's analysis regarding the correlation between tax socialization and taxpayer compliance, tax rates and compliance, and the introduction of e-filing systems and compliance. Quantitative technique approach is used in this study. Research data obtained from primary sources in the form of filling out questionnaires given to respondents. A total of 200 samples were used in this study using purposive sampling based on the answers from the questionnaire. Structural equation model (SEM) is used for hypothesis testing. Based on research findings, tax socialization has a small impact on the level of taxpayer compliance, but the impact of tax rates and the e-filing system is quite large. Furthermore, PPS programs can have a sizeable impact on tax rates when used as a moderating variable. The PPS variable has a small impact on taxpayer compliance, apart from socialization and installation of the e-filing system. This analysis shows the need for the Indonesian Tax Directorate to redouble its efforts to improve tax compliance.
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