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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

Ernandi, Herman

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Author-ID : 2013347

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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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

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

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

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

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.

The Effect of Earnings Management, Capital Intensity, Firm Size, Fiscal Loss Compensation on Tax Avoidance: Pengaruh Manajemen Laba, Capital Intensity, Ukuran Perusahaan,Kompensasi Rugi Fiskal Terhadap Penghindaran Pajak Nisa, Khoirun; Ernandi, Herman
Indonesian Journal of Law and Economics Review Vol. 15 (2022): May
Publisher : Universitas Muhammadiyah Sidoarjo

Effect of Earnings Management, Capital Intensity, Firm Size, and Fiscal Loss Compensation on Tax Avoidance (Study on Food and Beverage Companies listed on the Indonesia Stock Exchange in 2015-2019). This study aims to obtain evidence on the effect of earnings management, firm size, capital intensity, and compensation for tax losses on tax avoidance. In this study, using purposive sampling method to show the sample. The population in this thesis are manufacturing companies with the food and beverage sector with a population of 80 companies listed on the Indonesia Stock Exchange (IDX). With the selection of criteria, there is a total sample of 16 companies in an observation period of 5 years starting from 2015-2019. In this observation, tax avoidance is calculated through the formulation of the ETR. The tester for the hypothesis in this observation uses multiple regression analysis techniques. The results of this observation show that earnings management, firm size, and tax loss compensation affect tax avoidance. But capital intensity can not affect tax avoidance.

Effect of Firm Size, Profitability and Capital Intensity on Effective Tax Rate (ETR): Pengaruh Ukuran Perusahaan, Profitabilitas dan Intensitas Modal Terhadap Effective Tax Rate (ETR) Aulia, Nur Afni; Ernandi, Herman
Indonesian Journal of Law and Economics Review Vol. 16 (2022): August
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the size of the company, profitability and capital intensity affect the effective tax rate on Manufacturing Companies listed on the Indonesia Stock Exchange. The period used in this study is 3 (three) years, starting from 2017 to 2019. This study uses a form of quantitative research method. The sampling technique in this study used a purposive sampling method which resulted in 23 manufacturing companies according to existing criteria with a three-year observation period, so that the total sample was 69 companies. The data analysis technique used is multiple linear regression. In addition, there are also descriptive statistical tests and classical assumption tests. In this study, the hypothesis was tested using the t test (partial) and the coefficient of determination (R Square). The statistical program in this study uses SPSS version 18.0. The results obtained based on multiple linear regression analysis indicate that the variables of firm size, profitability and capital intensity affect the effective tax rate. Simultaneously, the variables of firm size, profitability and capital intensity have been shown to have an effect on effective tax rates.

Taxpayer Awareness and Knowledge Boost Tax Compliance during COVID-19: Role of Socialization: Kesadaran dan Pengetahuan Wajib Pajak Tingkatkan Kepatuhan Pajak Selama COVID-19 Peran Sosialisasi Shoffan, Muchammad Abi; Ernandi, Herman
Indonesian Journal of Law and Economics Review Vol. 18 No. 2 (2023): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i0.908

The aim of this study is to investigate the influence of taxpayer attitude, awareness, and tax knowledge on tax compliance during the COVID-19 pandemic, with tax socialization as a moderating variable. The study focuses on 33 businesses registered under the Indonesian Contractor and Mechanical Association (AKLI) Sidoarjo branch in 2022, using purposive sampling criteria. The SmartPLS (Partial Least Square) analysis was used to analyze the data. The results indicate that taxpayer attitude does not significantly affect tax compliance, while taxpayer awareness and tax knowledge do have an impact. Tax socialization moderates taxpayer awareness but does not moderate taxpayer attitude or tax knowledge on tax compliance. The study implies that tax authorities should prioritize tax socialization programs to increase taxpayer awareness and ultimately improve tax compliance during the COVID-19 pandemic. Highlights: Taxpayer awareness and knowledge have a significant impact on tax compliance during the COVID-19 pandemic. Tax socialization moderates taxpayer awareness but does not affect taxpayer attitude or tax knowledge on tax compliance. Tax authorities should prioritize tax socialization programs to increase taxpayer awareness and ultimately improve tax compliance during the COVID-19 pandemic.

Boosting Tax Compliance through Education in Indonesia: Meningkatkan Kepatuhan Pajak melalui Pendidikan di Indonesia Pratama, Riang; 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.v19i2.1074

This study examines the factors affecting boarding house tax compliance in Candi District, Sidoarjo Regency. Despite the high tax potential, many business owners neglect their tax obligations. Using a quantitative descriptive approach, data were collected from 33 boarding house owners via questionnaires and analyzed using multiple linear regression. Results indicate that taxpayer knowledge, understanding, and awareness significantly enhance compliance. This research highlights the need for targeted educational and awareness programs to improve tax compliance among boarding house owners in industrial areas. Highlight: High Potential: Industrial area boarding house taxes are significantly underutilized. Key Factors: Knowledge, understanding, and awareness boost taxpayer compliance. Policy Implications: Educational programs improve tax compliance in industrial areas. Keyword: tax compliance, boarding houses, taxpayer knowledge, Sidoarjo, quantitative analysis

Streamlining Indonesia's Tax Compliance through Successful e-Bupot Unification: Menyederhanakan Kepatuhan Pajak Indonesia melalui Penyatuan e-Bupot yang Berhasil Novianti, Dinda; 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.v19i2.1085

This study examines the calculation, payment, deposit, and reporting of Income Tax 23 for internet rental services at PT. Alif Investama Teknologi Indonesia, following Law PER-24/PJ/2021. Using an interpretive qualitative method, including interviews and data analysis, the research found that the company’s practices align with current regulations. The implementation of e-Bupot Unification was consistent and thorough from January to December 2022, ensuring compliance with tax laws. The findings highlight the importance of keeping up with regulatory changes to facilitate compliance and efficiency. Highlight: Compliance: Practices align with Law PER-24/PJ/2021. Implementation: Consistent e-Bupot Unification from Jan-Dec 2022. Adaptability: Importance of staying updated with tax regulations. Keyword: Income Tax 23, e-Bupot Unification, internet rental services, PT. Alif Investama Teknologi Indonesia, PER-24/PJ/2021

Tax strategies drive earnings management in Indonesia: Strategi pajak mendorong manajemen laba di Indonesia Alfadin, Muhamad Fahmi; Ernandi, Herman
Indonesian Journal of Law and Economics Review Vol. 19 No. 3 (2024): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i3.1126

This study investigates the direct and indirect effects of tax planning and deferred tax expense on earnings management, using tax rates as a moderating variable, among LQ45 index companies on the Indonesian Stock Exchange (BEI) from 2017-2019. Using a quantitative descriptive method and Smart PLS 3 software for analysis, the study found that tax planning significantly influences earnings management, while deferred tax expense does not. Tax rates moderate the impact of tax planning but not deferred tax expense on earnings management. These results emphasize the role of tax planning in earnings management and suggest that tax rates should be considered in regulatory policies. Future research should explore additional variables like company age and size. Highlight: Tax planning significantly influences earnings management. Tax rates moderate tax planning's effect on earnings management. Deferred tax expense has no direct impact on earnings management. Keyword: Earnings management, tax planning, deferred tax expense, tax rates, Indonesian Stock Exchange

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

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