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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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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 Influence of Money Ethics, Love of Money, Materialism, and Religiosity on Tax Avoidance with Financial Conditions as Moderating Variables: Pengaruh Etika Uang, Cinta Uang, Materialisme, dan Religiusistas Terhadap Penghindaran Pajak dengan Kondisi Keuangan Sebagai Variabel Moderasi Hadian, Bagas Jihad; Ernandi, Herman
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

Taxes are one of the most important factors in carrying out national development, tax revenues reach approximately 70% of all state revenues. As a good citizen, you must pay taxes. This study aims to examine the effect of money ethics, love of money, materialism, and religiosity on tax evasion with financial conditions as moderating variables. In this study using quantitative techniques through smart PLS data processing tools, data was taken by primary data or questionnaires then sampling based on the census was used as the research sample. In accordance with the results of the study, it was found that religiosity had an effect on tax evasion with financial condition as a moderating variable, materialism had an effect on tax evasion with financial condition as a moderating variable, Love of Money had an effect on tax evasion with financial condition as a moderating variable, Money Ethics had an effect on tax evasion with financial condition as a moderating variable.

Fixed Asset Intensity, Leverage, Company Size and Sales Growth Against Tax Avoidance in Food and Beverage Manufacturing Companies: Intensitas Aset Tetap, Leverage, Ukuran Perusahaan dan Pertumbuhan Penjualan Terhadap Tax Avoidance pada Perusahaan Manufaktur Subsektor Makanan dan Minuman Mafridah, Septa Dina; Ernandi, Herman
Indonesian Journal of Innovation Studies Vol. 21 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the effect of fixed asset intensity, leverage, sales size and sales growth on tax avoidance in food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2015 – 2019. The research method used is quantitative method. The sample was determined based on the purposive sampling method and obtained a research sample of 30 issuers' financial statements. The sources used were secondary data in the form of financial reports and annual reports obtained from the Indonesia Stock Exchange website (www.idx.co.id). The data processing program uses the Statictical Product and Service Solution (SPSS) version 25 program.The data analysis method used was descriptive analysis and continued with requirements including normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. The statistical method used to analyze the data using multiple linear regression analysis. Based on the results of multiple linear analysis test with a significant level of 5%, the results of this study concluded that the variable intensity of fixed assets and firm size had an effect on tax avoidance, while the variables of leverage and sales growth had no effect on tax avoidance.

The Effectiveness of Implementing E-Filling, Inspection and Tax Sanctions on Taxpayer Compliance with Fiscal Service Quality as a Moderating Variable: Efektifitas Penerapan E-Filling, Pemeriksaan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak dengan Kualitas Pelayanan Fiskus Sebagai Variabel Moderasi Revina, Foni; Ernandi, Herman
Indonesian Journal of Innovation Studies Vol. 21 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to test the effectiveness of the implementation of E-Filling, Tax Examination and Sanctions on Taxpayer Compliance with Fiscal Service Quality as a Moderating Variable. The data for this study were obtained from questionnaires distributed to trading and industrial companies in Sidoarjo Regency. The sampling technique used is saturated sampling. The data analysis technique used in this research is Partial Least Square (PLS) and reliability test. The results of the tests carried out show that the application of E-Filling does not effectively affect taxpayer compliance with the quality of tax service services as a moderating variable. Tax audits and sanctions have an effective effect on taxpayer compliance with the quality of tax services as a moderating variable.

Firm Value Determinants in Chemical Sub-sector: Moderation by Firm Size (2017-2021): Faktor-faktor Penentu Nilai Perusahaan pada Sub-sektor Kimia: Moderasi oleh Ukuran Perusahaan (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

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

PERCEPTION OF ACCOUNTING STUDENTS REGARDING COMPLIANCE WITH ACCOUNTING RULES, UNETHICAL BEHAVIOR, AND INDIVIDUAL MORALITY AGAINST ACCOUNTING FRAUD WITH INTERNAL CONTROL AS MODERATION Rahayu , Ruci Arizanda; Pradasiwi, Arda Walika; Nirwana, Nihlatul Qudus Sukma; Ernandi, Herman
International Journal of Business, Law and Political Science Vol. 2 No. 9 (2025): International Journal of Business, Law and Political Science
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v2i9.349

Objective: This research aims to examine accounting students' perceptions of the influence of compliance with accounting rules, unethical behavior, and individual morality on accounting fraud with internal control as a moderator. Method: This study uses a quantitative approach. The population is active undergraduate (S-1) students in the accounting study program class of 2019, 2020 and 2021, Faculty of Business, Law and Social Sciences, Muhammadiyah University of Sidoarjo. Data analysis techniques were carried out using SmartPLS version 3.0. Result: The results of this research indicate that 1) Compliance with accounting rules has no effect on accounting fraud. 2) Unethical behavior influences accounting fraud. 3) Individual morality has a significant effect on accounting fraud. 4) Internal control moderates compliance with accounting rules against accounting fraud. 5) Internal control moderates unethical behavior towards accounting fraud. 6) Internal control cannot moderate individual morality towards accounting fraud. Novelty: As a dynamic that often occurs, accounting fraud is a problem that attracts world attention, and various issues related to accounting fraud have received a lot of attention, especially from researchers who are trying to reveal how and why accounting fraud can occur.

Tax Knowledge, Financial Reward, and Labor Market on Career Choice: Pengetahuan Pajak, Insentif Keuangan, dan Pasar Tenaga Kerja terhadap Pilihan Karier Masfufah , Ninik; Ernandi, Herman
Indonesian Journal of Law and Economics Review Vol. 20 No. 1 (2025): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i1.1421

Background: Tax profession is an important career field due to the growing need of taxation personnel, yet students’ interest remains low. Specific Background: Previous studies examined single variables, while the combination of tax knowledge, financial reward, and labor market consideration has not been widely tested in the Indonesian accounting context. Gap: Evidence regarding students’ career preference in taxation that integrates those three aspects is still limited. Aim: This study examines the effect of tax knowledge, financial reward, and labor market consideration on accounting students’ career choice in taxation. Results: The regression analysis shows that all independent variables have a positive and significant effect on career choice. Novelty: The research provides empirical evidence that these three constructs jointly shape students’ decision for taxation careers, particularly in the Muhammadiyah University context. Implications: The findings suggest universities should improve taxation learning experience and institutions may consider incentive and employment information to strengthen future taxation workforce. Highlights:• Significant role of tax knowledge• Importance of financial reward• Labor market relevance Keywords: Tax Knowledge, Financial Reward, Labor Market, Career Choice, Accounting Students

Tax Avoidance Determinants with Sales Growth as Moderator: Penentu Penghindaran Pajak dengan Pertumbuhan Penjualan sebagai Moderator Ernandi, Herman; Prasetya, Atina Nabila Ade
Indonesian Journal of Law and Economics Review Vol. 20 No. 1 (2025): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i1.1433

Background: Tax avoidance remains a strategic decision frequently undertaken by firms to manage financial pressure and maintain performance stability. Specific Background: Prior studies show inconsistent findings regarding the role of leverage and company size, while the contribution of sales growth as a moderating variable remains underexplored. Gap: Limited empirical evidence integrates sales performance dynamics into the tax avoidance model within consumer non-cyclical firms. Aim: This study examines the effect of leverage and company size on tax avoidance and evaluates the moderating role of sales growth. Results: Findings show that leverage significantly increases tax avoidance, while company size also contributes positively. Sales growth strengthens the relationship between leverage and tax avoidance, indicating that firms with stronger sales tend to utilize tax minimization strategies more aggressively. Novelty: The study introduces sales growth as a contextual moderator to clarify inconsistencies in previous findings. Implications: Results provide insights for managers and policymakers in designing governance mechanisms to ensure tax compliance, particularly in firms with high debt levels and strong market performance. Highlights:• Leverage and firm size significantly shape tax avoidance• Sales growth strengthens leverage–tax avoidance relationship• Model clarifies inconsistencies in previous tax avoidance studies Keywords: Tax Avoidance, Leverage, Firm Size, Sales Growth, Moderation Model

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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