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All Journal Owner : Riset dan Jurnal Akuntansi BALANCE: Economic, Business, Management and Accounting Journal Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Indonesian Journal of Innovation Studies Indonesian Journal of Public Policy Review Journal of Islamic and Muhammadiyah Studies Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Innovative Technologica: Methodical Research Journal Jurnal Pemberdayaan Ekonomi dan Masyarakat Intelektualitas IECON: International Economics and Business Conference Proceeding of International Conference on Social Science and Humanity Academia Open

Herman Ernandi

Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo

Author-ID : 2678149

Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering 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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PENGARUH STRUKTUR CORPORATE GOVERNANCE, LEVERAGE, DAN RETURN ON ASSETS PERUSAHAAN TERHADAP TAX AVOIDANCE Herman Ernandi; Firdaus Rizal Afandi
BALANCE: Economic, Business, Management and Accounting Journal Vol 13, No 02 (2016)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v13i02.1327

ABSTRACT This research aims to determine the effect of corporate governance structure, leverage, and return on assets of the company to tax avoidance. Structure of corporate governance is representated by the audit committee, audit quality, managerial ownership, and institutional ownership.Measuring tax avoidance in this research using thr CASH ETR, the cash to the company for payment of taxes divided by income before taxes. This research is included in the type of quantitative research by using secondary data.Samples that used in this research mining of 22 companies listed on Indonesia Stock Exchange in the year 2013-2015. Sample selection using purposive sampling technique and hypothesis testing using multiple regression analysis with SPSS 18.0.0The result of the research shows that corporate governance structure, leverage, and return on assets of the company simultaneously influence on tax avoidance, partially shows that variable of corporate governance structure represented by the audit committee and institutional ownership has an effect on tax avoidance, while audit quality, managerial ownership, leverage and return on assets not effect on tax avoidance.Keywords : corporate governance structure, leverage, return on assets, tax avoidance, cash etr.Correspondence to : difal_dieys@yahoo.co.id ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Struktur Corporate Governance, Leverage, dan Return on Assets Perusahaan terhadap Tax Avoidance. Struktur corporate governance direpresentasikan oleh komite audit, kualitas audit, kepemilikan manajerial, dan kepemilikan institusional.Pengukuran tax avoidance menggunakan CASHETR yaitu kas yang dikeluarkan perusahaan untuk pembayaran pajak dibagi dengan laba sebelum pajak. Penelitian ini termasuk dalam jenis penelitian kuantitatif dengan menggunakan data sekunder.Sampel yang digunakan dalam penelitian ini adalah 22 perusahaan pertambangan yang terdaftar di bursa efek Indonesia tahun 2013-2015. pemilihan sampel menggunakan teknik purposive sampling dan untuk pengujian hipotesis menggunakan analisis regresi berganda dengan SPSS 18.0.0.Hasil penelitian menunjukkan bahwa struktur corporate governance, leverage, dan return ons assets secara simultan berpengaruh terhadap tax avoidance. Secara parsial menunjukkan variabel struktur corporate governance yang direpresentasikan oleh komite audit dan kepemilikan institusional berpengaruh terhadap tax avoidance, sedangkan kualitas audit, kepemilikan manajerial, leverage dan return on assets tidak berpengaruh terhadap tax avoidance.Kata kunci : struktur corporate governance, leverage, return on assets, tax avoidanceKorespondensi : difal_dieys@yahoo.co.id

The Influence of Accounting Student Perceptions About Taxes, Tax Brevet and Motivation on Career Interest in Taxation Wahyu Al Akbar; Herman Ernandi
Indonesian Journal of Law and Economics Review Vol 14 (2022): February
Publisher : Universitas Muhammadiyah Sidoarjo

The purpose of this study was to examine and obtain evidence regarding (1) accounting students' perceptions of taxation on interest in a career in taxation, (2) tax brevet on interest in a career in taxation, (3) motivation for interest in a career in taxation. This research is a type of quantitative research with hypothesis testing. The sample used in this study was 85 accounting students at Muhammadiyah Sidoarjo University consisting of semesters 6, 8 and 10. The analytical tools used were multiple linear regression test, correlation coefficient (R), coefficient of determination (R²), t test, and test. F using the SPSS version 18.0 for windows program. This primary data was obtained from a questionnaire whose measurement was using a Likert scale which was tested for validity and reliability. The results of the validity and reliability test showed that the data were valid and reliable. The results of the t-test indicate that the student's perception of taxes, tax brevet, and motivation partially affect the interest in a career in taxation.

Effect of Profitability, Sales Growth, Corporate Governance and Leverage on Tax Avoidance Moderated by Executive Character in Mining Sector Companies Listed on the Indonesia Stock Exchange 2016-2019 Islami Safaati; Herman Ernandi
Indonesian Journal of Law and Economics Review Vol 14 (2022): February
Publisher : Universitas Muhammadiyah Sidoarjo

The study in this study aims to determine the effect of Profitability, Sales growth, Corporate Governance and Leverage on Tax Avoidance moderated by Executive Character in Mining Sector Companies Listed on the Indonesia Stock Exchange 2016-2019. This type of research is quantitative. The population in this study are mining sector companies listed on the Indonesia Stock Exchange in 2016-2019. Determination of the research sample based on the purposive sampling method with a total sample of 76. The data used is secondary data originating from the company's financial statements obtained from the IDX. Secondary data processing using SPSS analysis technique with multiple regression analysis method. The results showed that the executive character was able to moderate the relationship between ROA and tax avoidance. on the other hand, the executive character variable is not able to moderate the relationship between Sales Growth, independent commissioners and leverage on tax avoidance.

The Effect of Religiosity, Understanding of Taxation and Love of Money on Perceptions of Tax Evasion with Risk Preference as a Moderating Variable Yessy Rusilawaty; Herman Ernandi
Journal of Islamic and Muhammadiyah Studies Vol 4 (2023): February
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the effect of religiosity, understanding of taxation and love of money on perceptions of tax evasion with risk preference as a moderating variable. Study on Accounting and Management Students at Muhammadiyah University of Sidoarjo. The analytical tool used is tabulation of the questionnaire, data collection in the form of validity and reliability tests. The hypothesis in this study is the influence of religiosity, understanding of taxation and love of money on perceptions of tax evasion with risk preference as a moderating variable. By testing the hypothesis using the SmartPLS analysis tool. The results obtained based on the validity test showed that all questions on the questionnaire were declared valid. To test the reliability of all variables the Composite Realibility value or Cronsbach's Alpha value is declared reliable. And for hypothesis testing based on R-Square and T-Statistic values, allphypothesesparepaccepted, the resultspstatepthat the influence of religiosity, understanding of taxation and love of money moderated by risk preference has an effect on perceptions of tax evasion.

Effect of Modern Tax Administration System, Tax Sanctions, Public Service Accountability and Trust Level in Government and Legal Systems in Sidoarjo City Amalia Rosida; Herman Ernandi
Indonesian Journal of Public Policy Review Vol 19 (2022): July
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the effect of modern tax administration systems, tax sanctions, public service accountability and the level of trust in the government and legal systems on motor vehicle taxpayer compliance studies at the Sidoarjo City Samsat Office. This study uses quantitative methods and the data used are data primary. The population in this study were motorized vehicle taxpayers registered at the Samsat Office of Sidoarjo City with a total sample of 100 respondents. Determination of the sample using the Incidental Sampling method. Collecting data in this study through the distribution of questionnaires. The analytical method used is multiple linear regression analysis with SPSS version 26 program. The results show that partially modern tax administration systems, tax sanctions, public service accountability and the level of trust in the government and legal systems affect the compliance of motorized vehicle taxpayers at the Samsat Office. City of Sidoarjo.

The Effect of the Covid-19 Pandemic and the Economic Sector on Regional Tax Receiving in Cereal Farmers at Village A’mal Bariq Imamuddin; Herman Ernandi
Indonesian Journal of Cultural and Community Development Vol 14 No 1 (2023): March
Publisher : Universitas Muhammadiyah Sidoarjo

The Effect of the Covid 19 Pandemic and the Economic Sector on Regional Tax Revenue (Study on seleria farming in Payaman Village, Solokuro District, Lamongan Regency. This study was intended to determine the effect of the COVID-19 pandemic and the economic sector on local tax revenues (Study on seleria farming in Payaman Village, Solokuro District, Lamongan Regency.The purpose of this study is to find out how aware the public is in reporting and being able to pay taxes during an economic pandemic that causes a decline in economic activity This research is located in Payaman Solokuro Village, Lamongan with a sample size of 85 farmers. The type of research used is a type of quantitative research using statistical analysis and Statistical Product and Service Solution (SPSS). on selerian payaman solokuro lamongan farm)

RELIGIUSITAS DAN MATERIALISM TERHADAP PENGGELAPAN PAJAK DENGAN LOVE OF MONEY SEBAGAI VARIABEL MODERASI Herman Ernandi; Fityan Noor Izzah; Syaidah Rohmatul Ummah
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1533

The purpose of conducting a study in this study was to determine the effect of religiosity and materialism on tax evasion with love of money as a moderating variable (study of the Indonesian Association of Electrical and Mechanical Contractors, Sidoarjo Branch Management Council). The population taken in this research was members of the Indonesian Electrical and Mechanical Contractors Association, the Management Board of the Sidoarjo Branch. Probability sampling or random sampling is used by distributing questionnaires and getting 50 respondents. Then the primary data which is the source of data in this study were analyzed using the Outer Model to test the validity and reliability of the data. Furthermore, it also uses the Inner Model to test hypotheses and data is processed with the help of the smartPLS version 3.0 program. According to the results of the hypothesis test, it shows that the religiosity variable has a significant effect on tax evasion, but the materialism variable has no effect. In moderation, love of money is not able to moderate the religiosity variable, but love of money is said to be able to moderate the materialism variable on tax evasion.

Pengaruh Kinerja Account Representative, Kualitas Pelayanan Fiskus, Pemeriksaan Pajak dan Penagihan Pajak terhadap Kepatuhan Wajib Pajak Mima Saumi; Herman Ernandi
Jurnal Ekonomi, Bisnis dan Pendidikan Vol. 3 No. 2 (2023)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um066v3i22023p43-54

Abstract In order to determine the effect of tax audits, the performance of account representatives, the quality of services carried out by the tax authorities and collection of taxpayers have an effect on compliance by taxpayers. There are 69 industrial and trading companies registered in the Sidoarjo Regency Chamber of Commerce and Industry, which are the population taken in this observation. The sample in this research was taken using incidental sampling , namely: sample taken by chance as many as 38 members and the data were tested using the SPSS version 26 program. The results obtained in the validity test proved that the statement on the questionnaire was declared valid and the reliability test of all variables obtained from the Cronbach's Alpha value could be declared valid. Then for testing the data through multiple linear regression analysis with the results that all hypotheses are accepted and prove the performance of account representatives, service quality by the tax authorities, tax collection and tax audits have an effect through a partial test on compliance by taxpayers. Abstrak Agar dapat mengetahui pengaruh pemeriksaan pajak, kinerja account representative, kualitas pelayanan yang dilakukan oleh fiskus dan penagihan pada wajib pajak memberikan pengaruhnya pada kepatuhan oleh wajib pajak. Perusahaan industri dan dagang yang terdaftar dalam kamar dagang dan industri kabupaten Sidoarjo sebanyak 69 merupakan populasi yang diambil dalam pengamatan ini. Sampel dalam riset ini diambil menggunakan insidental sampling yaitu sampel yang diambil secara kebetulan sebanyak 38 anggota dan data diuji dengan program SPSS versi 26. Adapun hasil yang diperoleh pada uji validitas membuktikan pernyataan pada kuesioner dinyatakan valid dan uji reliabilitas dari seluruh variabel yang diperoleh dari nilai Cronbach’s Alpha yang dapat dinyatakan valid. Kemudian untuk pengujian data melalui analisis regresi linear berganda dengan hasil semua hipotesis diterima dan membuktikan kinerja account representative, kualitas pelayanan oleh fiskus, penagihan pajak dan pemeriksaan pajak memberikan pengaruhnya melalui uji parsial pada kepatuhan oleh wajib pajak.

Pengaruh Penerapan Sistem Elektronik Filing (E-Filing) dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak dengan Pemahaman Internet sebagai Variabel Intervening (Studi pada UMKM Bakpia Warurejo, Desa Kejapanan, Kecamatan Gempol, Kabupaten Pasuruan) Ayu Prapmita Rochfa; Herman Ernandi
Jurnal Ekonomi, Bisnis dan Pendidikan Vol. 3 No. 2 (2023)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um066v3i22023p55-65

Abstract This study aims to determine the effect of implementing an electronic filing system (e-Filing) and tax sanctions on taxpayer compliance with the understanding of the internet as an intervening variable. Sample selection is done by non-probability sampling method in the form of saturated sampling. The total number of samples is 31 respondents. The research was conducted by distributing questionnaires using google forms and paper distributed to 31 respondents of SME Bakpia Warurejo, Kejapanan Village, Gempol District, Pasuruan Regency. Data analysis was carried out with the help of the SmartPLS 3.0 application. Data analysis was carried out with two events, namely the Outer Model to test the validity and reliability of the data, and the Inner Model to test the hypothesis. The results of the study indicate that Internet Understanding cannot mediate the Effect of Application of Electronic Filing System (e-Filing) and Tax Sanctions on Taxpayer Compliance. Abstrak Penelitian ini mempunyai tujuan untuk mengetahui pengaruh penerapan sistem elektronik filing (e-Filing) dan sanksi pajak terhadap kepatuhan Wajib Pajak dengan pemahaman internet sebagai variabel intervening. Pemilihan sampel dilakukan dengan metode non-probability sampling berupa sampling jenuh. Jumlah keseluruhan sampel yaitu 31 responden. Penelitian dilakukan dengan menyebarkan kuesioner dengan google form dan kertas yang disebarkan kepada 31 responden UMKM Bakpia Warurejo, Desa Kejapanan, Kecamatan Gempol, Kabupaten Pasuruan. Analisis data dilakukan dengan bantuan aplikasi SmartPLS 3.0. Analisis data dilakukan dengan dua cara yaitu Outer Model untuk uji validitas dan reliabilitas data, serta Inner Model untuk uji hipotesis. Hasil dari penelitian menunjukkan bahwa Pemahaman Internet tidak dapat memediasi Pengaruh Penerapan Sistem Elektronik Filing (e-Filing) dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak.

Pengaruh tax planning, profitabilitas dan ukuran perusahaan terhadap nilai perusahaan dengan good corporate governance sebagai variabel moderasi (Studi pada perusahaan sektor property dan real estate yang terdaftar di bursa efek Indonesia tahun 2017-2020) P, Maghfirah Febriyanti I.; Ernandi, Herman
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 2 No. 6 (2022)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um066v2i62022p600-609

Abstract This study aims to find out how good corporate governance moderates tax planning, profitability and firm size on firm value. In this study using a quantitative research method. The object of research is the Property and Real Estate sector companies that are listed on the Indonesia Stock Exchange in 2017-2020 using the Purposive Sampling method. The sample used in this study amounted to 8 companies with a total of 32 observation samples. The analysis technique uses data that includes the outer model and inner model with the SmartPLS 3.0 program. The results of this study are that Good Corporate Governance does not moderate the effect of Tax Planning on firm value, and good corporate governance moderates the effect of profitability and firm size on firm value. Abstrak Penelitian ini bertujuan untuk mengetahui Good Corporate Governance memoderasi Tax Planning, Profitabilitas dan Ukuran Perusahaan terhadap Nilai Perusahaan. Pada penelitian ini menggunakan metode penelitian kuantitatif. Objek penelitian adalah perusahaan sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020 dengan menggunakan metode Purposive Sampling. Sampel yang digunakan dalam penelitian ini berjumlah 8 perusahaan dengan jumlah keseluruhan 32 sampel pengamatan. Teknik analisis menggunakan data yang meliputi outer model dan inner model dengan program SmartPLS 3.0. Hasil Penelitian ini adalah Good Corporate Governance tidak memoderasi pengaruh Tax Planning terhadap Nilai Perusahaan, serta Good Corporate Governance memoderasi pengaruh Profitabilitas dan Ukuran Perusahaan terhadap Nilai Perusahaan.

Co-Authors Adhaniyah, Melinda Rofiatul Alam, Ornela Aprillia Alfadin, Muhamad Fahmi Aliyah, Fitri Dwi Amalia Rosida Amaliyah, Afik Aminin Kun Arifah Anarkie, Putri Andamari, Ahsana Anggraini , Fitri Alfia Arini, Nova Atul Aulia, Nur Afni Avida, Nurul Hidayatul Ayu Prapmita Rochfa Ayu Windasari Ayu, Yullinda Novita A’mal Bariq Imamuddin cahyani, lindah Chanifan, Rezia Alma Eka Dimas Nugroho Duwi Rahayu Efendi, Feny Sabella Eva Fransisca Diah Trisnawati Evinka Wijayanti Febriana Wulandari Firdaus Rizal Afandi Fitri Alfia Anggraini Fitria Risky Fityan Noor Izzah Furi, Diana Retno Hadian, Bagas Jihad Haryadi, Hesty Hidayati, Nurul Dwi Ida Agustin Ika Ayu Damayanti Islami Safaati Khoirun Nisa Laili Faradia lindah cahyani Mafridah, Septa Dina Maghfira, Chika Nanda Masfufah , Ninik Megawati Cucu Sumantri Mei Dwi Wulandari Melinda Rofiatul Adhaniyah Melinda Rofiatul Adhaniyah Mey Regitasari Mima Saumi Muflikhatul Asrofiyah Muhammad Irawan Saputra Nadia Qonata Nisa' Nova Atul Arini Novianti, Dinda Noviyanti, Dina Nugroho , Dimas P, Maghfirah Febriyanti I. Prasetya, Atina Nabila Ade Pratama, Riang Putri Puji Utami Revina, Foni Rita Sriwahyuni Safitri, Anik Selly Marquina Shafira Tsany Badubbah Shafrino Wahyu Shoffan, Muchammad Abi Syaidah Rohmatul Ummah Trisna Dewi Nuraini Wahyu Al Akbar Yessy Rusilawaty Yuhan Rachamawati , Dwi Anggita Zia Vawzia Lazul Varis

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