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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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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.

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

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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