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All Journal Owner : Riset dan Jurnal Akuntansi BALANCE: Economic, Business, Management and Accounting Journal Academia Open 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

Herman Ernandi

Universitas Muhammadiyah Sidoarjo

Author-ID : 2678149

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry 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 Mechanical Engineering Medicine & Pharmacology Physics Social Sciences Other

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Articles

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Evaluation of the Implementation of Tax Planning as an Effort to Minimize the Tax Burden in the Context of Tax Management Ida Agustin; Herman Ernandi
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to analyze the evaluation of the implementation of tax planning as an effort to minimize the tax burden in the context of tax management at Pt Supreme Surabaya Motor Service. The sampling method used is qualitative research and is included in descriptive analysis research. research location at PT Supreme Surabaya Motor Service. The data collection that was carried out were interviews, documentation, and observations. Test the validity of the data carried out in this study by using the Triangulation Test. Activities in data analysis in this study are data collection, data reduction, data display, and conclusion drawing/verification. The results of this study indicate that based on the results of the study it can be seen that the tax planning strategy that has been applied by PT. Supreme Surabaya Motor Service with positive and negative corrections to accounts that are not recognized by tax either as income or as an expense resulted in reduced taxable income and the decrease in income caused income tax payable to also decrease. The results of research on optimizing tax planning conducted by PT. Supreme Surabaya Motor Service in terms of taxation can generate tax savings of Rp. 4,561,625,168 and the profit obtained by the company after deducting income tax is Rp. 62,671,215,713.

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.

Executive Character and Tax Behavior in Property and Real Estate Sector: An Empirical Study Evinka Wijayanti; Herman Ernandi
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

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 Ika Ayu Damayanti; Herman Ernandi
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

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 Muflikhatul Asrofiyah; Herman Ernandi
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

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 Aminin Kun Arifah; Herman Ernandi
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

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 Fitria Risky; Herman Ernandi
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

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.

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.

Co-Authors Amalia Rosida Aminin Kun Arifah Ayu Windasari Ayu, Yullinda Novita A’mal Bariq Imamuddin Eva Fransisca Diah Trisnawati Evinka Wijayanti Firdaus Rizal Afandi Fitria Risky Fityan Noor Izzah Haryadi, Hesty Ida Agustin Ika Ayu Damayanti Islami Safaati Laili Faradia Megawati Cucu Sumantri 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

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