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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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Mengungkap Taktik Penghindaran Pajak: Strategi Perusahaan Pertambangan Terungkap Andamari, Ahsana; Ernandi, Herman
Jurnal Pemberdayaan Ekonomi dan Masyarakat Vol. 1 No. 3 (2024): July
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jpem.v1i3.268

Abstract

Penghindaran pajak, sebuah strategi legal untuk meminimalkan kewajiban pajak, tetap menjadi perhatian penting dalam keuangan perusahaan. Penelitian ini menyelidiki dampak ukuran perusahaan, leverage, dan pertumbuhan penjualan terhadap penghindaran pajak dalam konteks industri pertambangan dari tahun 2018 hingga 2021. Dengan menggunakan metode penelitian kuantitatif dan analisis regresi berganda, data dari 60 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia diteliti. Temuan menunjukkan bahwa ukuran perusahaan dan leverage secara signifikan mempengaruhi penghindaran pajak, sementara pertumbuhan penjualan juga memainkan peran penting. Hasil ini menggarisbawahi pentingnya pengawasan regulator terhadap perusahaan yang menunjukkan tingkat ukuran perusahaan, leverage, dan pertumbuhan penjualan yang tinggi untuk memitigasi peningkatan praktik penghindaran pajak. Selain itu, perusahaan didorong untuk menyelaraskan keputusan perencanaan pajak dengan peraturan perpajakan yang berlaku untuk menghindari potensi penalti terkait pajak. Peluang penelitian di masa depan terletak pada perpanjangan periode penelitian dan memasukkan variabel tambahan untuk menjelaskan lebih lanjut perilaku penghindaran pajak di sektor pertambangan, sehingga dapat membantu para pembuat kebijakan dan pemangku kepentingan dalam merancang strategi kepatuhan pajak yang lebih efektif.
Career Pursuit in Taxation Driven by Education and Motivation Factors: Pursuit Karir dalam Perpajakan Dipicu oleh Biaya Pendidikan dan Motivasi Noviyanti, Dina; Ernandi, Herman
Indonesian Journal of Law and Economics Review Vol. 19 No. 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i4.1236

Abstract

Background: The complexity of taxation necessitates highly skilled professionals. Specific Background: Despite demand, factors influencing students' interest in taxation careers are underexplored. Knowledge Gap: Previous studies have not adequately examined the combined effects of educational costs, social motivation, career motivation, and tax knowledge on career choices in taxation. Aims: This research investigates how these factors impact the intention to pursue a tax brevet. Results: Using quantitative analysis and Partial Least Squares (PLS) on a sample from Muhammadiyah University of Sidoarjo, the findings indicate that educational costs, social motivation, career motivation, and tax knowledge significantly influence students' interest in taxation careers, highlighting both direct and indirect relationships. Novelty: This study integrates various motivational factors affecting career aspirations in taxation. Implications: The results emphasize the need for tax certificate training programs to enhance accounting graduates' expertise, making iTax ibrevet training essential for aspiring accountants in the taxation field. Highlights : Significant influence of educational costs on career interest in taxation. Integration of motivational factors impacts students' decisions in pursuing tax-related careers. Importance of tax certificate training programs for enhancing accounting graduates' expertise. Keywords: Taxation, Education Costs, Motivation, Tax Knowledge, Career Aspirations
The Contribution of Cash Receipts Accounting Information Systems in Strengthening Internal Control (Study on PT. KLN) Duwi Rahayu; Herman Ernandi; Muhammad Irawan Saputra
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/pbsh4m27

Abstract

This research examines how the cash receipts accounting information system contributes to strengthening internal controls at PT KLN, while evaluating the consistency of the company's practices with accounting theory and internal control standards. The study aims to provide insights for assessing and proposing enhancements to the system. Using a qualitative approach, data was gathered through interviews, documentation reviews, and observations. Technique triangulation was applied to ensure data validity, and analysis was conducted through data reduction, presentation, and conclusion formulation. The findings indicate that PT KLN's cash receipts accounting information system has not reached optimal performance, primarily due to the absence of a well-defined process flow diagram. Furthermore, internal control weaknesses persist, especially in the organizational structure, where a disconnect between administrative and financial roles hinders efficiency and accountability, necessitating corrective measures.
Income Per Capita and Exports Drive Tax Revenue in ASEAN Countries: Pendapatan Per Kapita dan Ekspor Mendorong Pendapatan Pajak di Negara-Negara ASEAN Maghfira, Chika Nanda; Ernandi, Herman
Indonesian Journal of Public Policy Review Vol. 26 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijppr.v26i1.1444

Abstract

General Background: Optimizing tax revenue is crucial for achieving sustainable economic growth and funding development in ASEAN countries. Specific Background: Macroeconomic factors, including Foreign Direct Investment (FDI), inflation, income per capita, and trade balance, are generally considered key determinants of a nation's tax base and revenue generation. Knowledge Gap: Existing literature shows inconsistencies regarding the sign and significance of these macroeconomic variables, particularly when assessing the role of economic growth as a potential moderator in the ASEAN context. Aims: This study aims to analyze the direct relationships between FDI, inflation, per capita income, exports, and imports with tax revenue, and to examine the moderating role of economic growth in these relationships across six ASEAN nations from 2015 to 2022. Results: Utilizing PLS-SEM, the findings indicate that per capita income and exports positively relate to tax revenue, while FDI, inflation, and imports show no direct relationship. Crucially, economic growth significantly weakens the negative association of inflation on tax revenue. Novelty: This research provides an updated, comprehensive analysis of direct and conditional macroeconomic relationships specific to the tax structure of key ASEAN economies. Implications: Policy focus should be placed on fostering higher per capita income and robust export sectors, alongside utilizing economic growth to mitigate inflationary risks to the tax system. Highlights: Per Capita Income and Exports are the significant drivers of Tax Revenue. FDI, Inflation, and Imports show no direct relationship with Tax Revenue. Economic Growth weakens the negative influence of Inflation on Tax Revenue. Keywords: Per Capita Income, Exports, Tax Revenue, Economic Growth, ASEAN
THIN CAPITALIZATION, SALES GROWTH, CAPITAL INTENSITY ON TAX AVOIDANCE: INSTITUTIONAL OWNERSHIP PERSPECTIVE AS MODERATION Anarkie, Putri; Ernandi, Herman; Furi, Diana Retno; Efendi, Feny Sabella
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.399

Abstract

Objective: Objective: This study aims to examine the effect of thin capitalization, sales growth, and capital intensity on tax avoidance with institutional ownership as a moderating variable. Method: This type of research is quantitative research. The population in this study were food and beverage sub-sector manufacturing companies listed on the IDX in 2023 - 2025. The sample obtained were 105 companies using purposive sampling techniques. The data analysis technique in this study uses software (SPSS) Statistics version 26. Results: The results show that thin capitalization and sales growth have an effect on tax avoidance, while capital intensity has no effect on tax avoidance. Novelty: Institutional ownership is able to moderate the influence of thin capitalization and sales growth on tax avoidance, while institutional ownership is unable to moderate the influence of capital intensity on tax avoidance.
Corporate Governance and Company Size in Reducing Tax Avoidance: Tata Kelola Korporasi dan Ukuran Perusahaan dalam Mengurangi Penghindaran Pajak Nugroho , Dimas; Ernandi, Herman
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1338

Abstract

Background: Tax avoidance has become a persistent issue in corporate financial management, influenced by company characteristics and governance practices. Specific Background: Previous studies have shown mixed findings regarding the relationship between firm size, profitability, leverage, and tax avoidance. Gap: Limited research has examined these variables simultaneously in the context of Indonesian listed companies. Aims: This study aims to analyze the relationship between company size, leverage, profitability, and corporate governance toward tax avoidance practices. Results: The findings indicate that corporate governance and company size significantly reduce tax avoidance, while leverage and profitability show mixed or insignificant effects. Novelty: This study provides empirical evidence of how governance quality moderates corporate tax behavior in emerging economies. Implications: The results suggest that improving governance mechanisms can enhance tax transparency and compliance in Indonesian firms. Highlights:• Corporate governance reduces tax avoidance through improved oversight.• Firm size correlates with higher tax compliance levels.• Leverage and profitability show mixed empirical outcomes. Keywords: Corporate Governance, Tax Avoidance, Firm Size, Profitability, Leverage
The Effect of Deferred Tax and Tax To Book Ratio on the Company's Financial Performance: Pengaruh Pajak Tangguhan dan Tax To Book Ratio Terhadap Kinerja Keuangan Perusahaan Amaliyah, Afik; Ernandi, Herman
Indonesian Journal of Law and Economics Review Vol. 1 No. 3 (2018): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (25.693 KB) | DOI: 10.21070/ijler.v2i1.80

Abstract

This study aims to determine the effect of Deferred Taxes and Tax to Book Ratio on Corporate Financial Performance in chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) either partially or simultaneously. This study uses quantitative data with secondary data collection techniques. The population in this study is the chemical sub-sector companies listed on the Indonesia Stock Exchange from 2012 to 2016. While the sample of this study was determined by purposive sampling method and obtained 10 sample companies. The analytical method used is multiple linear regression analysis. Based on the results of this study, the results of (1) Deferred Tax have an effect on the Company's Financial Performance, with the results of the t test amounting to 0.014. (2) Tax to Book Ratio affects the Company's Financial Performance, with the results of the t test equal to 0.008. (3) and deferred tax and tax to book ratio have a significant effect on the company's financial performance with the results of the F statistic test of 0.001.
The Effect of Earnings Management, Capital Intensity, Firm Size, Fiscal Loss Compensation on Tax Avoidance: Pengaruh Manajemen Laba, Capital Intensity, Ukuran Perusahaan,Kompensasi Rugi Fiskal Terhadap Penghindaran Pajak Nisa, Khoirun; Ernandi, Herman
Indonesian Journal of Law and Economics Review Vol. 15 (2022): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.936 KB) | DOI: 10.21070/ijler.v15i0.789

Abstract

Effect of Earnings Management, Capital Intensity, Firm Size, and Fiscal Loss Compensation on Tax Avoidance (Study on Food and Beverage Companies listed on the Indonesia Stock Exchange in 2015-2019). This study aims to obtain evidence on the effect of earnings management, firm size, capital intensity, and compensation for tax losses on tax avoidance. In this study, using purposive sampling method to show the sample. The population in this thesis are manufacturing companies with the food and beverage sector with a population of 80 companies listed on the Indonesia Stock Exchange (IDX). With the selection of criteria, there is a total sample of 16 companies in an observation period of 5 years starting from 2015-2019. In this observation, tax avoidance is calculated through the formulation of the ETR. The tester for the hypothesis in this observation uses multiple regression analysis techniques. The results of this observation show that earnings management, firm size, and tax loss compensation affect tax avoidance. But capital intensity can not affect tax avoidance.
Effect of Firm Size, Profitability and Capital Intensity on Effective Tax Rate (ETR): Pengaruh Ukuran Perusahaan, Profitabilitas dan Intensitas Modal Terhadap Effective Tax Rate (ETR) Aulia, Nur Afni; Ernandi, Herman
Indonesian Journal of Law and Economics Review Vol. 16 (2022): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.632 KB) | DOI: 10.21070/ijler.v15i0.791

Abstract

This study aims to determine the size of the company, profitability and capital intensity affect the effective tax rate on Manufacturing Companies listed on the Indonesia Stock Exchange. The period used in this study is 3 (three) years, starting from 2017 to 2019. This study uses a form of quantitative research method. The sampling technique in this study used a purposive sampling method which resulted in 23 manufacturing companies according to existing criteria with a three-year observation period, so that the total sample was 69 companies. The data analysis technique used is multiple linear regression. In addition, there are also descriptive statistical tests and classical assumption tests. In this study, the hypothesis was tested using the t test (partial) and the coefficient of determination (R Square). The statistical program in this study uses SPSS version 18.0. The results obtained based on multiple linear regression analysis indicate that the variables of firm size, profitability and capital intensity affect the effective tax rate. Simultaneously, the variables of firm size, profitability and capital intensity have been shown to have an effect on effective tax rates.
Taxpayer Awareness and Knowledge Boost Tax Compliance during COVID-19: Role of Socialization: Kesadaran dan Pengetahuan Wajib Pajak Tingkatkan Kepatuhan Pajak Selama COVID-19 Peran Sosialisasi Shoffan, Muchammad Abi; Ernandi, Herman
Indonesian Journal of Law and Economics Review Vol. 18 No. 2 (2023): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i0.908

Abstract

The aim of this study is to investigate the influence of taxpayer attitude, awareness, and tax knowledge on tax compliance during the COVID-19 pandemic, with tax socialization as a moderating variable. The study focuses on 33 businesses registered under the Indonesian Contractor and Mechanical Association (AKLI) Sidoarjo branch in 2022, using purposive sampling criteria. The SmartPLS (Partial Least Square) analysis was used to analyze the data. The results indicate that taxpayer attitude does not significantly affect tax compliance, while taxpayer awareness and tax knowledge do have an impact. Tax socialization moderates taxpayer awareness but does not moderate taxpayer attitude or tax knowledge on tax compliance. The study implies that tax authorities should prioritize tax socialization programs to increase taxpayer awareness and ultimately improve tax compliance during the COVID-19 pandemic. Highlights: Taxpayer awareness and knowledge have a significant impact on tax compliance during the COVID-19 pandemic. Tax socialization moderates taxpayer awareness but does not affect taxpayer attitude or tax knowledge on tax compliance. Tax authorities should prioritize tax socialization programs to increase taxpayer awareness and ultimately improve tax compliance during the COVID-19 pandemic.
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