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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 Innovative Technologica: Methodical Research Journal Intelektualitas Academia Open
Herman Ernandi
Universitas Muhammadiyah Sidoarjo
Religion Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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Executive Character and Tax Behavior in Property and Real Estate Sector: An Empirical Study: Karakter Eksekutif, Intensitas Modal, dan Perilaku Perpajakan dalam Sektor Properti dan Real Estat: Analisis Empiris Evinka Wijayanti; Herman Ernandi
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3213

Abstract

This study investigates the relationship between executive character, capital intensity, and tax behavior in property and real estate service companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2019. The research aims to examine the impact of executive character and capital intensity on both tax avoidance and tax aggressiveness within the sector. Purposive sampling was employed, resulting in a sample size of 15 IDX-listed property and real estate service companies. Multiple linear regression analysis was conducted using the SPSS program. The findings reveal that executive character significantly influences tax avoidance in the IDX property sector, while capital intensity also has a significant effect on tax avoidance in this sector. Furthermore, executive character significantly impacts tax aggressiveness in the IDX property sector. However, capital intensity was found to have no effect on tax aggressiveness in the same sector. These results provide valuable insights for researchers, practitioners, and policymakers by highlighting the role of executive character and capital intensity in shaping tax behavior within the property and real estate industry. Highlights: The study examines the influence of executive character and capital intensity on tax behavior in the property and real estate sector. Findings show that executive character significantly affects tax avoidance and tax aggressiveness in the sector. Capital intensity has a significant impact on tax avoidance, but not on tax aggressiveness, within the property and real estate industry. Keywords: Executive character, Capital intensity, Tax behavior, Property sector, Real estate sector.
Boosting MSME Taxpayer Compliance: E-Billing, E-Filing, and Reduced Tax Rates in Intako: Meningkatkan Kepatuhan Wajib Pajak UMKM: E-Billing, E-Filing, dan Tarif Pajak yang Dikurangi di Wilayah Intako Ika Ayu Damayanti; Herman Ernandi
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3472

Abstract

This study investigates the influence of the E-Billing system, E-Filing system, and reduced final income tax rates on the compliance behavior of MSME taxpayers in the Intako region. The study employs a purposive sampling technique with a sample size of 100 respondents. Primary data is analyzed using Multiple Linear Regression in SPSS 25. The findings reveal that the implementation of the E-Billing and E-Filing systems as well as the decrease in final income tax rates significantly affect taxpayer compliance. This research contributes to the understanding of how technological advancements and tax policy changes can impact taxpayer behavior. The implications of the study suggest that governments and tax authorities should consider leveraging electronic systems and implementing tax rate reductions to enhance compliance among MSME taxpayers, leading to improved tax collection efficiency and overall revenue generation. Highlights: The study examines the impact of implementing the E-Billing System, E-Filing System, and reduced tax rates on the compliance behavior of MSME taxpayers. Findings indicate that the implementation of these systems and the decrease in tax rates significantly influence taxpayer compliance. The research highlights the potential benefits of leveraging electronic systems and implementing tax rate reductions to enhance compliance among MSME taxpayers and improve overall revenue generation. Keywords: MSME Taxpayers, E-Billing System, E-Filing System, Decreased Tax Rates, Compliance.
Tax Strategies in Manufacturing: Profitability, Capital, and Inventory Impact: Strategi Pajak dalam Sektor Manufaktur: Dampak Profitabilitas, Intensitas Modal, dan Intensitas Inventaris Muflikhatul Asrofiyah; Herman Ernandi
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3496

Abstract

This study examines the impact of profitability, capital intensity, and inventory intensity on tax avoidance and tax planning in the manufacturing sector, specifically focusing on industrial and consumer goods companies listed on the Indonesia Stock Exchange during the 2017-2019 period. The research employs quantitative methods and utilizes primary data, collected based on predetermined criteria, for statistical analysis. The sample consists of 42 purposively selected companies from a population of 123 manufacturing firms. Multiple linear regression analysis using SPSS version 25 is employed to analyze the data. The findings reveal that profitability and capital intensity do not significantly influence tax avoidance, while inventory intensity does. Similarly, profitability and capital intensity do not significantly affect tax planning, whereas inventory intensity does. These results highlight the importance of inventory management and provide insights for manufacturing companies in formulating effective tax strategies to enhance financial performance and compliance with tax regulations. Highlights: The study investigates the impact of profitability, capital intensity, and inventory intensity on tax avoidance and tax planning in the manufacturing sector. Multiple linear regression analysis using SPSS version 25 is employed for statistical analysis. The findings reveal that inventory intensity has a significant effect on both tax avoidance and tax planning, while profitability and capital intensity do not demonstrate significant influences on either. Keywords: Tax Avoidance, Tax Planning, Profitability, Capital Intensity, Inventory Intensity
Cash Flow, Firm Size, and Earnings Persistence: Debt as Moderator: Arus Kas Operasional dan Ukuran Perusahaan: Implikasi untuk Keberlanjutan Laba dengan Tingkat Utang sebagai Variabel Pemoderasi. Aminin Kun Arifah; Herman Ernandi
Academia Open Vol. 8 No. 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.3556

Abstract

This quantitative study aims to examine the impact of operating cash flow on earnings persistence, considering debt level as a moderating variable. Additionally, the study investigates the influence of firm size on earnings persistence, also with debt level as a moderating variable. The research employs Moderated Regression Analysis (MRA) using SPSS software. Classical assumption tests, including normality, multicollinearity, autocorrelation, and heteroscedasticity tests, are conducted prior to MRA. The findings align with previous research, indicating that debt level does not moderate the relationship between firm size and firm value. These results contribute to the understanding of the dynamics between operating cash flow, firm size, earnings persistence, and debt level, providing insights for financial decision-makers in managing and interpreting financial performance indicators. Highlights: This quantitative study examines the influence of operating cash flow on earnings persistence, with debt level as a moderating variable. It also investigates the impact of firm size on earnings persistence, with debt level as a moderating variable. The research utilizes Moderated Regression Analysis (MRA) and conducts classical assumption tests to validate the findings. The results reveal that debt level does not moderate the relationship between firm size and firm value, contributing to the understanding of financial dynamics in organizations. Keywords: Operating cash flow, Earnings persistence, Debt level, Firm size, Moderating variable.
Tax Avoidance Dynamics in Automotive: Sales, Age, Profit, Size Insights: Dinamika Penghindaran Pajak pada Perusahaan Otomotif: Perkembangan Penjualan, Usia Perusahaan, Profitabilitas, dan Ukuran. Fitria Risky; Herman Ernandi
Academia Open Vol. 8 No. 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.3575

Abstract

This study investigates the determinants of tax avoidance in the automotive industry, focusing on the influence of sales growth, company age, profitability, and company size. Utilizing a purposive sampling method, a sample of nine automotive companies listed on the stock exchange during the 2015-2018 period was analyzed through secondary data analysis employing Multiple Linear Regression. The results indicate that both sales growth and company age exert a significant impact on tax avoidance in automotive companies. Additionally, profitability demonstrates a partial effect on tax avoidance, while company size also influences tax avoidance within the sector. These findings enhance our comprehension of the factors influencing tax avoidance behavior, offering valuable implications for policymakers, regulators, and stakeholders in promoting tax compliance and transparency within the automotive industry. Highlights: Significant factors: The study identifies sales growth, company age, profitability, and company size as key determinants of tax avoidance behavior in automotive companies. Implications for policymakers: The findings offer valuable insights for policymakers and regulators in enhancing tax compliance and transparency within the automotive industry. Importance of understanding tax avoidance: The study contributes to our understanding of the factors influencing tax avoidance behavior, shedding light on the dynamics within the automotive sector and aiding stakeholders in developing strategies to address tax avoidance effectively. Keywords: Tax avoidance, Automotive industry, Sales growth, Company age, Profitability, Company size.
Factors Influencing Client Loyalty in a Tax Consultant Office: Faktor-faktor yang Mempengaruhi Loyalitas Klien di Kantor Konsultan Pajak. Melinda Rofiatul Adhaniyah; Herman Ernandi
Academia Open Vol. 9 No. 2 (2024): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.4590

Abstract

This study aims to investigate the influence of relationship quality, service quality, perceived value, and trust on client loyalty in a tax consultant office. The population of this study was 101, and the sample size was 38, selected using nonprobability sampling with the accidental sampling method. Multiple linear regression analysis was used to analyze the data with SPSS version 26. The results showed that relationship quality, service quality, perceived value, and trust had a significant positive effect on client loyalty. The findings of this study have implications for tax consultant offices to improve their relationship quality, service quality, perceived value, and trust to enhance client loyalty. Highlights: The study examines the impact of multiple factors on client loyalty in a tax consultant office. The sample size of 38 was selected using nonprobability sampling with the accidental sampling method. The findings suggest that improving relationship quality, service quality, perceived value, and trust can enhance client loyalty in tax consultant offices. Keywords: relationship quality, service quality, perceived value, trust, client loyalty
Tax Avoidance in Manufacturing: Profitability, Leverage, Ownership, Size, and Age Impact: Avoidansi Pajak di Manufaktur: Profitabilitas, Leverage, Kepemilikan Institusional, Ukuran, dan Usia Perusahaan Fitri Alfia Anggraini; Herman Ernandi
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.5663

Abstract

This study aims to determine whether profitability, leverage, institutional ownership, firm size and firm age have an effect on Tax Avoidance. profitability, leverage, institutional ownership, company size and company age have an effect on Tax Avoidance in consumer goods manufacturing companies listed on the Indonesia Stock Exchange in 2014 – 2017. The population in this study are manufacturing companies in the consumer goods industry sector which are actively traded and listed on the Indonesian Stock Exchange. Indonesia Stock Exchange 2014-2017 period. The research sample was taken using purposive sampling method which used multiple regression analysis with panel data approach. There are 8 companies used in the research sample. From the analysis of the results of the R test, it can be concluded that the R Square value is 0.769, this means that the influence of profitability, leverage, institutional ownership, company size and company age simultaneously influence tax avoidance by 76%. Highlights: Comprehensive Analysis: The study provides a thorough examination of key factors—profitability, leverage, institutional ownership, company size, and age—in relation to tax avoidance, offering a holistic view of their combined impact. Significant Influence: With a robust R Square value of 0.769, the research underscores the substantial influence of the specified factors, collectively explaining 76% of the variance in tax avoidance among consumer goods manufacturing companies in Indonesia. Methodological Precision: Employing a purposive sampling method and a panel data approach with multiple regression analysis, the study ensures a methodologically sound exploration of the chosen companies within the specified timeframe on the Indonesia Stock Exchange. Keywords: Profitability, Leverage, Institutional ownership, Company size, Company age, Tax avoidance
Global Tax Volunteer Effectiveness in Enhancing Annual Return Services: Efektivitas Relawan Pajak Global dalam Meningkatkan Pelayanan SPT Tahunan lindah cahyani; Herman Ernandi
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.7866

Abstract

This study analyzes the effectiveness of tax volunteer student services in assisting individual taxpayers with Annual Tax Return Reporting, particularly forms 1770S and 1770SS, at the West Sidoarjo Pratama Tax Service Office using the e-filing system. Utilizing a qualitative approach through observations, interviews, and documentation, and ensuring data validity with triangulation, the research finds that the involvement of student volunteers significantly enhances the e-filing process's efficiency and compliance with regulations. The study highlights the need for continuous, structured tax education and suggests improvements in volunteer training and taxpayer awareness to further streamline tax reporting processes. Highlight: Effective Assistance: Volunteers improve e-filing efficiency for individual taxpayers. Regulation Compliance: Services align with PER-12/PJ/2021 tax regulations. Continuous Education: Ongoing tax education is essential for volunteers and taxpayers. Keyword: Tax Volunteers, Annual Tax Return, E-Filing, Individual Taxpayers, Tax Education
Leverage and Liquidity Drive Tax Avoidance in Manufacturing Companies: Leverage dan Likuiditas Mendorong Penghindaran Pajak di Perusahaan Manufaktur Febriana Wulandari; Herman Ernandi
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11042

Abstract

Background: Tax avoidance remains a critical concern in fiscal policy, as taxpayers seek to minimize tax obligations through strategies that often comply with legal frameworks.Specific Background: Among these strategies, transfer pricing, capital intensity, leverage, and liquidity are frequently cited as potential determinants, though empirical findings remain mixed. Knowledge Gap: Prior research has yet to fully explore the moderating role of firm size in the relationship between these variables and tax avoidance.Aim: This study investigates the influence of transfer pricing, leverage, liquidity, and capital intensity on tax avoidance, with firm size as a moderating variable. Results: Findings reveal that leverage and liquidity significantly affect tax avoidance, while transfer pricing and capital intensity show no direct effect. Firm size moderates the effect of transfer pricing, liquidity, and capital intensity on tax avoidance, but not the effect of leverage. Novelty: The integration of firm size as a moderator offers new insights into the conditional impact of financial and operational factors on tax avoidance behavior. Implications: These results contribute to the literature by highlighting firm-specific characteristics in tax planning strategies and can inform regulatory policy to better address aggressive tax practices. Highlights: Examines key financial factors influencing corporate tax avoidance. Identifies firm size as a moderating variable in specific relationships. Offers empirical evidence to guide tax policy and future research. Keywords: Transfer Pricing, Tax Avoidance, Firm Size, Leverage, Capital Intensity
Co-Authors Amalia Rosida Aminin Kun Arifah Ayu Windasari Ayu, Yullinda Novita A’mal Bariq Imamuddin Eva Fransisca Diah Trisnawati Evinka Wijayanti Febriana Wulandari Firdaus Rizal Afandi Fitri Alfia Anggraini Fitria Risky Fityan Noor Izzah Haryadi, Hesty Ida Agustin Ika Ayu Damayanti Islami Safaati Laili Faradia lindah cahyani Megawati Cucu Sumantri Melinda Rofiatul Adhaniyah Mey Regitasari Muflikhatul Asrofiyah Putri Puji Utami Rita Sriwahyuni Shafrino Wahyu Syaidah Rohmatul Ummah Wahyu Al Akbar Yessy Rusilawaty Yuhan Rachamawati , Dwi Anggita Zia Vawzia Lazul Varis