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All Journal Indonesian Journal of Law and Economics Review Indonesian Journal of Innovation Studies Indonesian Journal of Public Policy Review Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Journal Pemberdayaan Ekonomi dan Masyarakat Proceeding of International Conference on Social Science and Humanity International Journal of Business, Law and Political Science
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
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
Income Per Capita and Exports Drive Tax Revenue in ASEAN Countries: Pendapatan Per Kapita dan Ekspor Mendorong Pendapatan Pajak di Negara-Negara ASEAN Maghfira, Chika Nanda; Ernandi, Herman
Indonesian Journal of Public Policy Review Vol. 26 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijppr.v26i1.1444

Abstract

General Background: Optimizing tax revenue is crucial for achieving sustainable economic growth and funding development in ASEAN countries. Specific Background: Macroeconomic factors, including Foreign Direct Investment (FDI), inflation, income per capita, and trade balance, are generally considered key determinants of a nation's tax base and revenue generation. Knowledge Gap: Existing literature shows inconsistencies regarding the sign and significance of these macroeconomic variables, particularly when assessing the role of economic growth as a potential moderator in the ASEAN context. Aims: This study aims to analyze the direct relationships between FDI, inflation, per capita income, exports, and imports with tax revenue, and to examine the moderating role of economic growth in these relationships across six ASEAN nations from 2015 to 2022. Results: Utilizing PLS-SEM, the findings indicate that per capita income and exports positively relate to tax revenue, while FDI, inflation, and imports show no direct relationship. Crucially, economic growth significantly weakens the negative association of inflation on tax revenue. Novelty: This research provides an updated, comprehensive analysis of direct and conditional macroeconomic relationships specific to the tax structure of key ASEAN economies. Implications: Policy focus should be placed on fostering higher per capita income and robust export sectors, alongside utilizing economic growth to mitigate inflationary risks to the tax system. Highlights: Per Capita Income and Exports are the significant drivers of Tax Revenue. FDI, Inflation, and Imports show no direct relationship with Tax Revenue. Economic Growth weakens the negative influence of Inflation on Tax Revenue. Keywords: Per Capita Income, Exports, Tax Revenue, Economic Growth, ASEAN
THIN CAPITALIZATION, SALES GROWTH, CAPITAL INTENSITY ON TAX AVOIDANCE: INSTITUTIONAL OWNERSHIP PERSPECTIVE AS MODERATION Anarkie, Putri; Ernandi, Herman; Furi, Diana Retno; Efendi, Feny Sabella
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.399

Abstract

Objective: Objective: This study aims to examine the effect of thin capitalization, sales growth, and capital intensity on tax avoidance with institutional ownership as a moderating variable. Method: This type of research is quantitative research. The population in this study were food and beverage sub-sector manufacturing companies listed on the IDX in 2023 - 2025. The sample obtained were 105 companies using purposive sampling techniques. The data analysis technique in this study uses software (SPSS) Statistics version 26. Results: The results show that thin capitalization and sales growth have an effect on tax avoidance, while capital intensity has no effect on tax avoidance. Novelty: Institutional ownership is able to moderate the influence of thin capitalization and sales growth on tax avoidance, while institutional ownership is unable to moderate the influence of capital intensity on tax avoidance.
Corporate Governance and Company Size in Reducing Tax Avoidance: Tata Kelola Korporasi dan Ukuran Perusahaan dalam Mengurangi Penghindaran Pajak Nugroho , Dimas; Ernandi, Herman
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1338

Abstract

Background: Tax avoidance has become a persistent issue in corporate financial management, influenced by company characteristics and governance practices. Specific Background: Previous studies have shown mixed findings regarding the relationship between firm size, profitability, leverage, and tax avoidance. Gap: Limited research has examined these variables simultaneously in the context of Indonesian listed companies. Aims: This study aims to analyze the relationship between company size, leverage, profitability, and corporate governance toward tax avoidance practices. Results: The findings indicate that corporate governance and company size significantly reduce tax avoidance, while leverage and profitability show mixed or insignificant effects. Novelty: This study provides empirical evidence of how governance quality moderates corporate tax behavior in emerging economies. Implications: The results suggest that improving governance mechanisms can enhance tax transparency and compliance in Indonesian firms. Highlights:• Corporate governance reduces tax avoidance through improved oversight.• Firm size correlates with higher tax compliance levels.• Leverage and profitability show mixed empirical outcomes. Keywords: Corporate Governance, Tax Avoidance, Firm Size, Profitability, Leverage
The Effect of Deferred Tax and Tax To Book Ratio on the Company's Financial Performance: Pengaruh Pajak Tangguhan dan Tax To Book Ratio Terhadap Kinerja Keuangan Perusahaan Amaliyah, Afik; Ernandi, Herman
Indonesian Journal of Law and Economics Review Vol. 1 No. 3 (2018): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (25.693 KB) | DOI: 10.21070/ijler.v2i1.80

Abstract

This study aims to determine the effect of Deferred Taxes and Tax to Book Ratio on Corporate Financial Performance in chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) either partially or simultaneously. This study uses quantitative data with secondary data collection techniques. The population in this study is the chemical sub-sector companies listed on the Indonesia Stock Exchange from 2012 to 2016. While the sample of this study was determined by purposive sampling method and obtained 10 sample companies. The analytical method used is multiple linear regression analysis. Based on the results of this study, the results of (1) Deferred Tax have an effect on the Company's Financial Performance, with the results of the t test amounting to 0.014. (2) Tax to Book Ratio affects the Company's Financial Performance, with the results of the t test equal to 0.008. (3) and deferred tax and tax to book ratio have a significant effect on the company's financial performance with the results of the F statistic test of 0.001.
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 Masfufah , Ninik Nihlatul Qudus Sukma Nirwana Novianti, Dinda Noviyanti, Dina Nugroho , Dimas P, Maghfirah Febriyanti I. Pradasiwi, Arda Walika Prasetya, Atina Nabila Ade Pratama, Riang Rahayu , Ruci Arizanda Revina, Foni Safitri, Anik Shoffan, Muchammad Abi