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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
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 likuiditas, leverage, profitabilitas, dan capital intensity terhadap agresifitas pajak dengan good corporate governance sebagai variabel moderating pada perusahaan manufaktur di BEI tahun 2018-2020 Selly Marquina; Herman Ernandi
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 2 No. 8 (2022)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um066v2i82022p767-778

Abstract

Abstract Funding from charge incomes should arrive at the most significant level to have the option to give support to the locales and the middle. Nevertheless, this is in opposition to the organization's objective, where the organization limits the taxation rate and boosts the organization's benefits. The study plans to analyze the directing impact of GCG administration on this impact of liquidity, influence, productivity, and power capital on charge forcefulness in assembling organizations on the Indonesian stock trade for the 2018-2020 period. In this review, utilizing quantitative methods through shrewd PLS information managing devices, testing in view of rules, or purposive examining, there were 10 organizations chosen and contained in foreordained models, so computations were completed in light of the classification of the information obtained. As per the consequences of the review, it was observed that GCG had the option to go about as a directing variable on the expense forcefulness variable, which was impacted by capital power, influence, and liquidity, while GCG couldn't go about as a directing variable on the duty forcefulness variable which was affected by benefit. Abstrak Pembiayaan dari hasil penerimaan pajak harus mencapai tingkat maksimal, agar mampu memberikan pembiayaan untuk daerah dan pusat. Namun, hal ini bertolak belakang dengan tujuan perusahaan yang mana perusahaan meminimalkan beban pajak dan memaksimalkan keuntungan perusahaan. Dalam penelitian bertujuan untuk menguji efek moderasi dari GCG pada pengaruh likuiditas, leverage, profitability, dan capital intensity terhadap agresifitas pajak di perusahaan di BEI sektor manufacturing periode 2018-2020. Dalam penelitian ini memakai teknik secara kuantitatif melalui alat bantu olah data smart PLS, pengambilan sampel berdasarkan kriteria atau purposive sampling sehingga terdapat 10 perusahaan yang terpilih dan terdapat pada kriteria yang telah ditetapkan sehingga dilakukan perhitungan berdasarkan tabulasi data yang diperoleh. Sesuai dalam hasil penelitian maka didapatkan GCG mampu berperan sebagai variabel moderasi pada variabel agresifitas pajak yang dipengaruhi oleh capital intensity, leverage serta likuiditas sedangkan GCG tidak mampu berperan sebagai variabel moderasi pada variabel agresifitas pajak yang dipengaruhi oleh profitabilitas.
Pengaruh tax planning, profitabilitas, leverage, dan likuiditas terhadap manajemen laba dengan transparansi perusahaan sebagai variabel moderasi (Studi pada perusahaan konstruksi yang terdaftar di Bursa Efek Indonesia Tahun 2016-2020) Shafira Tsany Badubbah; Herman Ernandi
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 2 No. 10 (2022)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um066v2i102022p844-853

Abstract

Abstract This research aims to determine corporate transparency moderating the effect of Tax Planning, Profitability, Leverage, and Liquidity on Earnings Management. In this study, quantitative research methods were used. The object of research in this case is a Construction Company Listed on the Indonesia Stock Exchange from 2016 to 2020, using the purposive sampling method. This study's sample size was 7 companies, with 35 observation samples. The analysis technique employs data from the outer, inner, and Smart PLS 3.0 models. According to the findings of this study, Corporate Transparency does not moderate the effect of Tax Planning, Profitability, or Leverage on Earnings Management, but it does moderate the effect of Liquidity on Earnings Management. Abstrak Penelitian ini bertujuan untuk mengetahui transparansi perusahaan yang memoderasi pengaruh Tax Planning, Profitabilitas, Leverage, dan Likuiditas terhadap Manajemen Laba. Dalam penelitian ini menggunakan metode penelitian kuantitatif. Dalam hal ini yang menjadi objek penelitian adalah Perusahaan Konstruksi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020 dengan menggunakan metode purposive sampling. Sampel yang digunakan dalam penelitian ini adalah 7 perusahaan dengan 35 sampel observasi. Teknik analisis data yang digunakan meliputi outer model, inner model dengan program Smart PLS 3.0. Hasil penelitian ini adalah Transparansi Perusahaan tidak memoderasi pengaruh Tax Planning, Profitabilitas, dan Leverage terhadap Manajemen Laba, sedangkan Transparansi Perusahaan memoderasi pengaruh Likuiditas terhadap Manajemen Laba.
Pengaruh relationship quality, kualitas pelayanan, perceived value, dan kepercayaan, terhadap loyalitas klien (Studi pada kantor konsultan pajak LMAP Dharmaplus) Melinda Rofiatul Adhaniyah; Herman Ernandi
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 2 No. 11 (2022)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um066v2i112022p920-928

Abstract

Abstract This study aims to determine the effect of Relationship Quality, Service Quality, Perceived Value, and Trust on Client Loyalty (Study at the LMAP Dharmaplus Tax Consultant Office). The population of this study amounted to 101, and the sample in this study amounted to 38. the sampling technique used was technique nonprobability sampling with method accidental sampling. The analytical technique used is multiple linear regression analysis using the SPSS version 26 test tool. The results of this study partially show that Relationship Quality affects Client Loyalty, Service Quality has an impact on Client Loyalty, and Perceived Value has an impact on Client Loyalty. Trust affects Client Loyalty. Abstrak Penelitian ini bertujuan untuk mengetahui Pengaruh Relationship Quality, Kualitas Pelayanan, Perceived Value, dan Kepercayaan terhadap Loyalitas Klien ( Studi Pada Kantor Konsultan Pajak LMAP Dharmaplus ).Populasi penelitian ini berjumlah 101 dan sampel dalam penelitian ini berjumlah 38. teknik pegambilan sampel yang digunakan adalah teknik nonprobability sampling dengan metode accidental sampling . Teknik analisis yang digunakan adalah analisis regresi linier berganda dengan mengunakan alat uji SPSS versi 26.Hasil penelitian ini menunjukan secara parsial bahwa Relationship Quality berpengaruh terhadap Loyalitas Klien, Kualitas Pelayanan berpengaruh terhadap Loyalitas Klien, Perceived Value berpengaruh terhadap Loyalitas Klien. Kepercayaan berpengaruh terhadap Loyalitas Klien.
Pengaruh konservatisme akuntansi, capital intensity dan financial distress terhadap penghindaran pajak (Studi pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI tahun 2017-2020) Trisna Dewi Nuraini; Herman Ernandi
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 2 No. 12 (2022)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um066v2i122022p955-963

Abstract

Abstract The purpose of this research is to analyze the effect of accounting conservatism, capital intensity, and financial distress against tax avoidance, The population of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2017 until 2020. Thirteen of the observation samples were obtained by purposive sampling method. The data of this research used multiple regression methods to test the effect of each variable on tax avoidance. The empirical result indicates that the analysis of capital intensity, and financial distress has a significant effect on tax avoidance. accounting conservatism does not affect tax avoidance. The benefits of this research are that it can be added to the literature on the problem of tax avoidance and support research that has been done before. Abstrak Tujuan dari penelitian ini adalah untuk menganalisis adanya pengaruh konservatisme akuntansi, capital intensity dan financial distress terhadap penghindaran pajak. Pada penelitian ini populasi yang digunakan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2017 sampai 2020. Cara penentuan sampel dalam penelitian ini yaitu menggunakan purposive sampling method sehingga diperoleh jumlah sampel sebanyak 13 perusahaan. Data pada penelitian ini dianalisis untuk menguji pengaruh masing-masing variabel terhadap penghindaran pajak menggunakan analisis regresi linier berganda. Bukti empiris menunjukkan bahwa hasil analisis konservatisme akuntansi, capital intensity dan financial distress memiliki pengaruh siginifikan terhadap penghindaran pajak. Manfaat penelitian ini adalah dapat menambah literatur terkait masalah penghindaran pajak dan mendukung penelitian yang pernah dilakukan sebelumnya.
Pengaruh konservatisme akuntansi, capital intensity dan financial distress terhadap penghindaran pajak (Studi pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI tahun 2017-2020) Trisna Dewi Nuraini; Herman Ernandi
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 3 No. 3 (2023)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract The purpose of this research is to analyze the effect of accounting conservatism, capital intensity, and financial distress against tax avoidance, The population of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2017 until 2020. Thirteen of the observations sample obtained by purposive sampling method. The data of this research used multiple regression methods to test the effect of each variable in effect tax avoidance. The empirical result indicates that the result of the analysis of capital intensity, and financial distress has a significant effect on tax avoidance. accounting conservatism does not affect tax avoidance. The benefits of this research are that it can be added to the literature on the problem of tax avoidance and support research that has been done before. Abstrak Tujuan dari penelitian ini adalah untuk menganalisis adanya pengaruh konservatisme akuntansi, capital intensity dan financial distress terhadap penghindaran pajak. Pada penelitian ini populasi yang digunakan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2017 sampai 2020. Cara penentuan sampel dalam penelitian ini yaitu menggunakan purposive sampling method sehingga diperoleh jumlah sampel sebanyak 13 perusahaan. Data pada penelitian ini dianalisis untuk menguji pengaruh masing-masing variabel terhadap penghindaran pajak menggunakan analisis regresi linier berganda. Bukti empiris menunjukkan bahwa hasil analisis konservatisme akuntansi, capital intensity dan financial distress memiliki pengaruh siginifikan terhadap penghindaran pajak. Manfaat penelitian ini adalah dapat menambah literatur terkait masalah penghindaran pajak dan mendukung penelitian yang pernah dilakukan sebelumnya.
Pengaruh aliran kas operasi, tingkat hutang, ukuran perusahaan dan good corporate governance terhadap persistensi laba Chanifan, Rezia Alma Eka; Ernandi, Herman
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 3 No. 4 (2023)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract: This study aims to determine the effect and analyze operatinglactivity cashlflows, debt levels, firm size and corporate governance on earnings persistence. The mechanism of good corporate governance is measured by institutonal ownership, managerial ownership, independent board of commissioners and audit committee. The sample in this study used a purposive sampling method, the data analysis method used in this study was multiple linear regresion. Multiple linear regression analysis was used to examine the effect of operating cash flow, level of debt, firm size and good corporate governance on profits. This study uses a population consisting of 52 manufacturing and consumer goods industrial sector companies listedlon the Indonesia Stock Exchange in the 2016-2019 period. The number of samples that met the criteria in this study were 40 observationa data. Based on the results of the analysis and hypothesis testing, it is obtained that the operating cash flow, firm size, managerial ownership, audit committe has effect on earnings persistence, while debt level, institutional ownership, proportion of independent commisioner has no effect on earnings persistence. Abstrak: Penelitian ini memiliki tujuan agar mengetahui pengaruh dan menganalisis arus kas aktivitas operasi, tingkat hutang, ukuran perusahaan, dan good corporate governance terhadap persistensi laba. Mekanisme good corporate governance diukur dengan kepemilikan institusional, kepemilikan manajerial, dewan komisaris independen, dan komite audit. Sampel pada penelitian ini menggunakan metode purposive sampling. Metode analisis data yang digunakan pada penelitian ini adalah regresi linier berganda. Analisis regresi linier berganda digunakan untuk menguji pengaruh arus kas operasi, tingkat hutang, ukuran perusahaan, dan good corporate governance terhadap laba. Penelitian ini menggunakan populasi yang terdiri dari 52 perusahaan manufaktur sektor industri barang dan konsumsi yang terdaftar di Bursa Efek Indonesia dalam periode tahun 2016-2019. Jumlah sampel yang memenuhi kriteria pada penelitian ini adalah 40 data amatan. Berdasarkan hasil analisis dan pengujian hipotesis, diperoleh hasil bahwa arus kas operasi, ukuran perusahaan, kepemilikan manajerial, dan komite audit berpengaruh terhadap persistensi laba, sedangkan tingkat hutang, kepemilikan institusional, dan dewan komisaris independen tidak berpengaruh terhadap persistensi laba.
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

Abstract

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.
Firm Value Determinants in Chemical Sub-sector: Moderation by Firm Size (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

Abstract

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
Corporate Governance and Firm Size Fail to Influence Tax Avoidance in Indonesia Nugroho, Dimas; Ernandi, Herman
Indonesian Journal of Law and Economics Review Vol 19 No 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1069

Abstract

This study examines the influence of corporate governance and firm size on tax avoidance among manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019. Using a sample of 10 companies selected through purposive sampling, the research employed multiple linear regression analysis. The findings reveal that neither corporate governance nor firm size significantly impact tax avoidance, with significance levels of 0.669 and 0.069, respectively. These results suggest that these factors do not play a crucial role in tax avoidance strategies in the examined companies, providing insights for policymakers and stakeholders in understanding tax planning behaviors. Highlights: 1. No significant impact of corporate governance on tax avoidance.2. Firm size non-influential on tax avoidance strategies.3. Limited role of these factors in Indonesian manufacturing firms. Keywords: tax avoidance, corporate governance, firm size, multiple linear regression, Indonesia Stock Exchange
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

Abstract

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.
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