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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) Jurnal Pemberdayaan Ekonomi dan Masyarakat Proceeding of International Conference on Social Science and Humanity International Journal of Business, Law and Political Science

Ernandi, Herman

Unknown Affiliation

Author-ID : 2013347

Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

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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

Environmental Factors and Trust in Taxpayer Compliance Among MSMEs: Faktor Lingkungan dan Kepercayaan dalam Kepatuhan Pajak MSME Aliyah, Fitri Dwi; 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.v19i4.1231

Background: Taxpayer compliance is crucial for timely tax reporting, with e-Filling provided by the Directorate General of Taxes (DJP) facilitating this process. Specific Background: Trust in government and environmental factors are believed to influence compliance. Knowledge Gap: However, there is limited empirical evidence regarding their interactions, especially the environment's moderating role. Aims: This study investigates the effects of e-Filling implementation and government trust on taxpayer compliance, focusing on environmental moderation. Results: Analyzing a population of boarding house owners with at least ten rooms, results show that both e-Filling and government trust positively affect compliance, while the environment moderates the relationship between e-Filling and compliance but not the effect of government trust. Novelty: This research offers new insights into the interplay between digital tax reporting and environmental factors. Implications: Findings suggest that while technology enhances compliance, the environmental context may also significantly impact taxpayer behavior, indicating a need for tailored compliance strategies. Highlights : E-Filling positively impacts taxpayer compliance. Government trust significantly influences compliance levels. Environmental factors moderate the relationship between e-Filling and compliance. Keywords: Taxpayer, Compliance, E-Filling, Trust, Environment

Tax Compliance Among Individual Taxpayers in the Digital Era: Kepatuhan Pajak Wajib Pajak Individu di Era Digital Avida, Nurul Hidayatul; 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.v19i4.1239

Background: Tax compliance is vital for effective revenue collection and economic stability. Specific Background: This study explores the roles of e-filing and taxpayer knowledge in influencing compliance, highlighting tax socialization as a moderating variable. Knowledge Gap: Limited research has examined how modernization, digital tools, taxpayer knowledge, and socialization interact to shape compliance behaviors. Aims: The research investigates the impact of modernizing tax administration, e-filing implementation, and taxpayer knowledge on compliance, with tax socialization as a moderator. Results: Analysis of primary data from individual taxpayers reveals that modernization, e-filing, and tax knowledge significantly enhance compliance. Additionally, tax socialization strengthens the relationships among modernization, e-filing, and compliance, as well as between tax knowledge and compliance. Novelty: This study underscores the importance of tax socialization in improving compliance through technological advancements and taxpayer education. Implications: Findings suggest that policymakers should focus on modernizing tax administration and enhancing socialization efforts to foster better taxpayer compliance. Highlights : Modernization of tax administration significantly boosts taxpayer compliance. E-filing implementation enhances compliance levels among taxpayers. Tax socialization effectively strengthens the relationship between various compliance factors. Keywords: Tax Compliance, E-Filing,Tax Knowledge, Socialization, Modernization

Profitability, Liquidity, and Costs as Determinants of Corporate Tax Expenses: Profitabilitas, Likuiditas, dan Biaya sebagai Penentu Beban Pajak Perusahaan Hidayati, Nurul Dwi; 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.v19i4.1256

Background: Corporate income tax impacts financial performance, particularly in regulated sectors like food and beverage manufacturing. Gap: Limited studies analyze how profitability, liquidity, leverage, and operating costs affect tax expenses in emerging markets. Aims: This study examines these financial factors’ effects on corporate income tax for food and beverage firms listed on the IDX from 2017-2021. Results: Quantitative analysis shows profitability and leverage significantly influence tax expenses, while liquidity does not; operating costs are also impactful. Novelty: This study underscores profitability and leverage as key tax determinants in Indonesia’s food and beverage sector. Implications: Findings guide financial planning and policy, helping optimize tax outcomes in similar emerging markets. Highlights : Profitability and leverage significantly impact corporate tax expenses. Liquidity shows no significant effect on income tax expenses. Findings aid in optimizing tax strategies for manufacturing sectors. Keywords: Profitability, Liquidity, Leverage, Operating Costs, Income Tax

The Influence of Taxation System Fairness, Financial Condition and Subjective Beliefs on Tax Compliance by Corporate Taxpayers with Intentions to Behave Obediently as Intervening Variables: Pengaruh Keadilan Sistem Perpajakan, Kondisi Keuangan dan Keyakinan Subjektif Terhadap Kepatuhan Perpajakan Oleh Wajib Pajak Badan dengan Niat Berperilaku Patuh Sebagai Variabel Intervening Alam, Ornela Aprillia; Ernandi, Herman
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the effect of the fairness of the taxation system, financial condition and subjective beliefs on tax compliance by corporate taxpayers with the intention of obedient behavior as an intervening variable. The sampling technique used saturated sampling by distributing questionnaires, so that 38 respondents were obtained. The data analysis technique used is the Outer Model to test the validity and reliability. Next is the Inner Model to test the hypothesis by using the SmartPLS version 3.0 program tool. The results of this study indicate that the fairness of the taxation system has a significant effect on tax compliance by corporate taxpayers while for financial conditions, subjective beliefs and intentions to behave obediently do not have a significant effect, then the fairness of the taxation system, financial condition and subjective beliefs do not significantly affect tax compliance by corporate taxpayers with intention to behave obediently as an intervening variable.

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

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