Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

5.557

P-Index

This Author published in this journals

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

Author-ID : 2678149

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

Published : 29 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3

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 Program Pemutihan PKB, Sistem E-Samsat, Sosialisasi Perpajakan dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Kualitas Pelayanan Sebagai Variabel Moderasi di Kabupaten Sidoarjo Haryadi, Hesty; Ernandi , Herman
Innovative Technologica: Methodical Research Journal Vol. 3 No. 2 (2024): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/innovative.v3i2.21

This study aims to see whether the service quality variable is able to moderate the relationship between the PKB whitening program, the e-samsat system, tax socialization and taxpayer awareness of motor vehicle taxpayer compliance in Sidoarjo Regency. The data used is primary data in the form of questionnaire data. Determination of the sample using incidental sampling, and the data was tested using the SmartPLS version 3.0 program. The result showed that the PKB whitening program, e-samsat system and taxpayer awareness had an effect on motor vehicle taxpayer compliance which was moderated by service quality in Sidoarjo Regency. However, the socialization of taxation does not effect the compliance of motor vehicle taxpayers which is moderated by the quality of service in Sidoarjo Regency.

Pengetahuan Wajib Pajak dan Kepatuhan Pajak: Wawasan dari Praktik Hukum Yuhan Rachamawati , Dwi Anggita; Ernandi , Herman
Intelektualitas Jurnal Penelitian Lintas Keilmuan Vol. 1 No. 2 (2024): August
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/intelektualitas.v1i2.2705

Penelitian ini mengeksplorasi pengetahuan dan kepatuhan wajib pajak selama pandemi, dengan fokus pada transaksi tanah di kantor notaris di Kabupaten Malang. Dengan menggunakan metode kualitatif, data dikumpulkan dari wawancara dengan lima klien. Meskipun sebagian besar klien memiliki pengetahuan dasar tentang pajak, beberapa di antaranya kurang memiliki kesadaran akan kepatuhan. Dengan melakukan triangulasi data dari berbagai sumber, studi ini menyoroti perbedaan pemahaman wajib pajak dan upaya pemerintah. Rekomendasi yang diberikan meliputi peningkatan edukasi wajib pajak, terutama di daerah pedesaan, dan peningkatan transparansi pemerintah. Penelitian ini berkontribusi dalam memahami perilaku wajib pajak dan menyarankan strategi untuk meningkatkan kepatuhan.

The Effect of Tax Planning, Profitability and Tax Avoidance on Firm Value in Plantation Companies Listed on the Indonesia Stock Exchange for the 2017-2019 Period: Pengaruh Tax Planning, Profitabilitas Dan Tax Avoidance Terhadap Firm Value Pada Perusahaan Perkebunan Yang Terdaftar Di BEI Periode 2017-2019 Ayu, Yullinda Novita; Ernandi , Herman
Indonesian Journal of Innovation Studies Vol. 17 (2022): January
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to analyze the effect of tax planning, profitability and tax avoidance on firm value in plantation companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sampling method used is purposive sampling method. The number of companies that were sampled in this study were 13 plantation companies listed on the IDX in the 2017-2019 period. The data used is secondary data. The data analysis method used in this research is Multiple Linear Regression. The results of this study indicate that Tax Planning Affects Firm Value, Profitability Affects Firm Value, Tax Avoidance Affects Firm Value, Tax Planning Affects Leverage, Profitability Affects Leverage, Tax Avoidance Affects Leverage

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

Title

Found 29 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 29 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 29 Documents
Search