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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
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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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (24.08 KB) | DOI: 10.21070/ijccd.v14i1.858

Abstract

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

Abstract

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

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.
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.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2251.902 KB) | DOI: 10.21070/ijins.v17i.569

Abstract

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 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