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Ernandi, Herman
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Pengaruh tax planning, profitabilitas dan ukuran perusahaan terhadap nilai perusahaan dengan good corporate governance sebagai variabel moderasi (Studi pada perusahaan sektor property dan real estate yang terdaftar di bursa efek Indonesia tahun 2017-2020) P, Maghfirah Febriyanti I.; Ernandi, Herman
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 2 No. 6 (2022)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um066v2i62022p600-609

Abstract

Abstract This study aims to find out how good corporate governance moderates tax planning, profitability and firm size on firm value. In this study using a quantitative research method. The object of research is the Property and Real Estate sector companies that are listed on the Indonesia Stock Exchange in 2017-2020 using the Purposive Sampling method. The sample used in this study amounted to 8 companies with a total of 32 observation samples. The analysis technique uses data that includes the outer model and inner model with the SmartPLS 3.0 program. The results of this study are that Good Corporate Governance does not moderate the effect of Tax Planning on firm value, and good corporate governance moderates the effect of profitability and firm size on firm value. Abstrak Penelitian ini bertujuan untuk mengetahui Good Corporate Governance memoderasi Tax Planning, Profitabilitas dan Ukuran Perusahaan terhadap Nilai Perusahaan. Pada penelitian ini menggunakan metode penelitian kuantitatif. Objek penelitian adalah perusahaan sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020 dengan menggunakan metode Purposive Sampling. Sampel yang digunakan dalam penelitian ini berjumlah 8 perusahaan dengan jumlah keseluruhan 32 sampel pengamatan. Teknik analisis menggunakan data yang meliputi outer model dan inner model dengan program SmartPLS 3.0. Hasil Penelitian ini adalah Good Corporate Governance tidak memoderasi pengaruh Tax Planning terhadap Nilai Perusahaan, serta Good Corporate Governance memoderasi pengaruh Profitabilitas dan Ukuran Perusahaan terhadap Nilai Perusahaan.
Pengaruh aliran kas operasi, tingkat hutang, ukuran perusahaan dan good corporate governance terhadap persistensi laba Chanifan, Rezia Alma Eka; Ernandi, Herman
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 3 No. 4 (2023)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract: This study aims to determine the effect and analyze operatinglactivity cashlflows, debt levels, firm size and corporate governance on earnings persistence. The mechanism of good corporate governance is measured by institutonal ownership, managerial ownership, independent board of commissioners and audit committee. The sample in this study used a purposive sampling method, the data analysis method used in this study was multiple linear regresion. Multiple linear regression analysis was used to examine the effect of operating cash flow, level of debt, firm size and good corporate governance on profits. This study uses a population consisting of 52 manufacturing and consumer goods industrial sector companies listedlon the Indonesia Stock Exchange in the 2016-2019 period. The number of samples that met the criteria in this study were 40 observationa data. Based on the results of the analysis and hypothesis testing, it is obtained that the operating cash flow, firm size, managerial ownership, audit committe has effect on earnings persistence, while debt level, institutional ownership, proportion of independent commisioner has no effect on earnings persistence. Abstrak: Penelitian ini memiliki tujuan agar mengetahui pengaruh dan menganalisis arus kas aktivitas operasi, tingkat hutang, ukuran perusahaan, dan good corporate governance terhadap persistensi laba. Mekanisme good corporate governance diukur dengan kepemilikan institusional, kepemilikan manajerial, dewan komisaris independen, dan komite audit. Sampel pada penelitian ini menggunakan metode purposive sampling. Metode analisis data yang digunakan pada penelitian ini adalah regresi linier berganda. Analisis regresi linier berganda digunakan untuk menguji pengaruh arus kas operasi, tingkat hutang, ukuran perusahaan, dan good corporate governance terhadap laba. Penelitian ini menggunakan populasi yang terdiri dari 52 perusahaan manufaktur sektor industri barang dan konsumsi yang terdaftar di Bursa Efek Indonesia dalam periode tahun 2016-2019. Jumlah sampel yang memenuhi kriteria pada penelitian ini adalah 40 data amatan. Berdasarkan hasil analisis dan pengujian hipotesis, diperoleh hasil bahwa arus kas operasi, ukuran perusahaan, kepemilikan manajerial, dan komite audit berpengaruh terhadap persistensi laba, sedangkan tingkat hutang, kepemilikan institusional, dan dewan komisaris independen tidak berpengaruh terhadap persistensi laba.
Firm Value Determinants in Chemical Sub-sector: Moderation by Firm Size (2017-2021) Safitri, Anik; Ernandi, Herman
Indonesian Journal of Public Policy Review Vol 25 No 2 (2024): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijppr.v25i2.1373

Abstract

This quantitative study investigates the influence of tax planning, profitability, liquidity, and dividend policy on firm value in the chemical sub-sector manufacturing companies listed on the IDX during 2017-2021. Employing Partial Least Square (PLS) analysis on a sample of 50 companies selected through purposive sampling, we found that tax planning and profitability significantly impact firm value, while liquidity and dividend policy exhibit no such effect. Additionally, firm size moderates the relationship between tax planning and dividend policy with firm value but does not moderate the relationship between liquidity and profitability with firm value. These findings provide insights for policymakers and practitioners regarding the significance of tax planning strategies and the interplay between firm size and key determinants of firm value within the chemical manufacturing sector Highlights : Tax planning and profitability significantly influence firm value in the chemical manufacturing sector. Firm size moderates the relationship between tax planning and dividend policy with firm value. Liquidity and dividend policy show no significant effect on firm value in the chemical manufacturing sector. Keywords: Tax Planning, Firm Value, Partial Least Square (PLS), Chemical Manufacturing Sector, Firm Size Moderation
Corporate Governance and Firm Size Fail to Influence Tax Avoidance in Indonesia Nugroho, Dimas; Ernandi, Herman
Indonesian Journal of Law and Economics Review Vol 19 No 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1069

Abstract

This study examines the influence of corporate governance and firm size on tax avoidance among manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019. Using a sample of 10 companies selected through purposive sampling, the research employed multiple linear regression analysis. The findings reveal that neither corporate governance nor firm size significantly impact tax avoidance, with significance levels of 0.669 and 0.069, respectively. These results suggest that these factors do not play a crucial role in tax avoidance strategies in the examined companies, providing insights for policymakers and stakeholders in understanding tax planning behaviors. Highlights: 1. No significant impact of corporate governance on tax avoidance.2. Firm size non-influential on tax avoidance strategies.3. Limited role of these factors in Indonesian manufacturing firms. Keywords: tax avoidance, corporate governance, firm size, multiple linear regression, Indonesia Stock Exchange
Factors Influencing Client Loyalty in a Tax Consultant Office Adhaniyah, Melinda Rofiatul; Ernandi, Herman
Academia Open Vol 9 No 2 (2024): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.4590

Abstract

This study aims to investigate the influence of relationship quality, service quality, perceived value, and trust on client loyalty in a tax consultant office. The population of this study was 101, and the sample size was 38, selected using nonprobability sampling with the accidental sampling method. Multiple linear regression analysis was used to analyze the data with SPSS version 26. The results showed that relationship quality, service quality, perceived value, and trust had a significant positive effect on client loyalty. The findings of this study have implications for tax consultant offices to improve their relationship quality, service quality, perceived value, and trust to enhance client loyalty. Highlights: The study examines the impact of multiple factors on client loyalty in a tax consultant office. The sample size of 38 was selected using nonprobability sampling with the accidental sampling method. The findings suggest that improving relationship quality, service quality, perceived value, and trust can enhance client loyalty in tax consultant offices. Keywords: relationship quality, service quality, perceived value, trust, client loyalty
Tax Avoidance in Manufacturing: Profitability, Leverage, Ownership, Size, and Age Impact Anggraini , Fitri Alfia; Ernandi, Herman
Academia Open Vol 9 No 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.5663

Abstract

This study aims to determine whether profitability, leverage, institutional ownership, firm size and firm age have an effect on Tax Avoidance. profitability, leverage, institutional ownership, company size and company age have an effect on Tax Avoidance in consumer goods manufacturing companies listed on the Indonesia Stock Exchange in 2014 – 2017. The population in this study are manufacturing companies in the consumer goods industry sector which are actively traded and listed on the Indonesian Stock Exchange. Indonesia Stock Exchange 2014-2017 period. The research sample was taken using purposive sampling method which used multiple regression analysis with panel data approach. There are 8 companies used in the research sample. From the analysis of the results of the R test, it can be concluded that the R Square value is 0.769, this means that the influence of profitability, leverage, institutional ownership, company size and company age simultaneously influence tax avoidance by 76%. Highlights: Comprehensive Analysis: The study provides a thorough examination of key factors—profitability, leverage, institutional ownership, company size, and age—in relation to tax avoidance, offering a holistic view of their combined impact. Significant Influence: With a robust R Square value of 0.769, the research underscores the substantial influence of the specified factors, collectively explaining 76% of the variance in tax avoidance among consumer goods manufacturing companies in Indonesia. Methodological Precision: Employing a purposive sampling method and a panel data approach with multiple regression analysis, the study ensures a methodologically sound exploration of the chosen companies within the specified timeframe on the Indonesia Stock Exchange. Keywords: Profitability, Leverage, Institutional ownership, Company size, Company age, Tax avoidance
Global Tax Volunteer Effectiveness in Enhancing Annual Return Services cahyani, lindah; Ernandi, Herman
Academia Open Vol 9 No 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.7866

Abstract

This study analyzes the effectiveness of tax volunteer student services in assisting individual taxpayers with Annual Tax Return Reporting, particularly forms 1770S and 1770SS, at the West Sidoarjo Pratama Tax Service Office using the e-filing system. Utilizing a qualitative approach through observations, interviews, and documentation, and ensuring data validity with triangulation, the research finds that the involvement of student volunteers significantly enhances the e-filing process's efficiency and compliance with regulations. The study highlights the need for continuous, structured tax education and suggests improvements in volunteer training and taxpayer awareness to further streamline tax reporting processes. Highlight: Effective Assistance: Volunteers improve e-filing efficiency for individual taxpayers. Regulation Compliance: Services align with PER-12/PJ/2021 tax regulations. Continuous Education: Ongoing tax education is essential for volunteers and taxpayers. Keyword: Tax Volunteers, Annual Tax Return, E-Filing, Individual Taxpayers, Tax Education
Unveiling the Impact of Factors on Taxpayer Compliance Arini, Nova Atul; Ernandi, Herman
Academia Open Vol 9 No 2 (2024): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.8175

Abstract

Tax compliance significantly impacts tax revenue, with increased compliance correlating to heightened state revenue. This study investigates the influence of taxpayer awareness, taxation understanding, tax sanctions, and tax service quality on tax compliance among motor vehicle taxpayers at the Sidoarjo Samsat Office. The research employs a quantitative descriptive approach, utilizing primary data gathered through questionnaires. The population consists of 955,635 registered taxpayers, with 100 selected through incidental sampling. Findings reveal that taxpayer awareness, taxation understanding, tax sanctions, and service quality positively influence tax compliance. This study addresses a gap in understanding taxpayer behavior and provides insights for policymakers to enhance compliance strategies, thereby optimizing tax revenue. Highlight: Descriptive quantitative approach: Primary data collected via questionnaires. Key findings: Factors affecting tax compliance elucidated. Policy insights: Informing strategies for enhancing tax compliance and revenue. Keywoard: Tax compliance, Awareness, Understanding, Sanctions, Service quality.
Mengungkap Taktik Penghindaran Pajak: Strategi Perusahaan Pertambangan Terungkap Andamari, Ahsana; Ernandi, Herman
Jurnal Pemberdayaan Ekonomi dan Masyarakat Vol. 1 No. 3 (2024): July
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jpem.v1i3.268

Abstract

Penghindaran pajak, sebuah strategi legal untuk meminimalkan kewajiban pajak, tetap menjadi perhatian penting dalam keuangan perusahaan. Penelitian ini menyelidiki dampak ukuran perusahaan, leverage, dan pertumbuhan penjualan terhadap penghindaran pajak dalam konteks industri pertambangan dari tahun 2018 hingga 2021. Dengan menggunakan metode penelitian kuantitatif dan analisis regresi berganda, data dari 60 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia diteliti. Temuan menunjukkan bahwa ukuran perusahaan dan leverage secara signifikan mempengaruhi penghindaran pajak, sementara pertumbuhan penjualan juga memainkan peran penting. Hasil ini menggarisbawahi pentingnya pengawasan regulator terhadap perusahaan yang menunjukkan tingkat ukuran perusahaan, leverage, dan pertumbuhan penjualan yang tinggi untuk memitigasi peningkatan praktik penghindaran pajak. Selain itu, perusahaan didorong untuk menyelaraskan keputusan perencanaan pajak dengan peraturan perpajakan yang berlaku untuk menghindari potensi penalti terkait pajak. Peluang penelitian di masa depan terletak pada perpanjangan periode penelitian dan memasukkan variabel tambahan untuk menjelaskan lebih lanjut perilaku penghindaran pajak di sektor pertambangan, sehingga dapat membantu para pembuat kebijakan dan pemangku kepentingan dalam merancang strategi kepatuhan pajak yang lebih efektif.
Career Pursuit in Taxation Driven by Education and Motivation Factors: Pursuit Karir dalam Perpajakan Dipicu oleh Biaya Pendidikan dan Motivasi Noviyanti, Dina; Ernandi, Herman
Indonesian Journal of Law and Economics Review Vol. 19 No. 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i4.1236

Abstract

Background: The complexity of taxation necessitates highly skilled professionals. Specific Background: Despite demand, factors influencing students' interest in taxation careers are underexplored. Knowledge Gap: Previous studies have not adequately examined the combined effects of educational costs, social motivation, career motivation, and tax knowledge on career choices in taxation. Aims: This research investigates how these factors impact the intention to pursue a tax brevet. Results: Using quantitative analysis and Partial Least Squares (PLS) on a sample from Muhammadiyah University of Sidoarjo, the findings indicate that educational costs, social motivation, career motivation, and tax knowledge significantly influence students' interest in taxation careers, highlighting both direct and indirect relationships. Novelty: This study integrates various motivational factors affecting career aspirations in taxation. Implications: The results emphasize the need for tax certificate training programs to enhance accounting graduates' expertise, making iTax ibrevet training essential for aspiring accountants in the taxation field. Highlights : Significant influence of educational costs on career interest in taxation. Integration of motivational factors impacts students' decisions in pursuing tax-related careers. Importance of tax certificate training programs for enhancing accounting graduates' expertise. Keywords: Taxation, Education Costs, Motivation, Tax Knowledge, Career Aspirations
Co-Authors Adhaniyah, Melinda Rofiatul Alam, Ornela Aprillia Alfadin, Muhamad Fahmi Aliyah, Fitri Dwi Amaliyah, Afik Anarkie, Putri Andamari, Ahsana Anggraini , Fitri Alfia Arini, Nova Atul Aulia, Nur Afni Avida, Nurul Hidayatul cahyani, lindah Chanifan, Rezia Alma Eka Dimas Nugroho Efendi, Feny Sabella Furi, Diana Retno Hadian, Bagas Jihad Hidayati, Nurul Dwi Khoirun Nisa Mafridah, Septa Dina Maghfira, Chika Nanda Novianti, Dinda Noviyanti, Dina Nugroho , Dimas P, Maghfirah Febriyanti I. Pratama, Riang Revina, Foni Safitri, Anik Shoffan, Muchammad Abi