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All Journal Academia Open 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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Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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Journal : Academia Open

 1 
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.
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 Nihlatul Qudus Sukma Nirwana Novianti, Dinda Noviyanti, Dina Nugroho , Dimas P, Maghfirah Febriyanti I. Pradasiwi, Arda Walika Pratama, Riang Rahayu , Ruci Arizanda Revina, Foni Safitri, Anik Shoffan, Muchammad Abi