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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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Factors Influencing Client Loyalty in a Tax Consultant Office: Faktor-faktor yang Mempengaruhi Loyalitas Klien di Kantor Konsultan Pajak. Melinda Rofiatul Adhaniyah; Herman Ernandi
Academia Open Vol. 9 No. 2 (2024): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.4590

Abstract

This study aims to investigate the influence of relationship quality, service quality, perceived value, and trust on client loyalty in a tax consultant office. The population of this study was 101, and the sample size was 38, selected using nonprobability sampling with the accidental sampling method. Multiple linear regression analysis was used to analyze the data with SPSS version 26. The results showed that relationship quality, service quality, perceived value, and trust had a significant positive effect on client loyalty. The findings of this study have implications for tax consultant offices to improve their relationship quality, service quality, perceived value, and trust to enhance client loyalty. Highlights: The study examines the impact of multiple factors on client loyalty in a tax consultant office. The sample size of 38 was selected using nonprobability sampling with the accidental sampling method. The findings suggest that improving relationship quality, service quality, perceived value, and trust can enhance client loyalty in tax consultant offices. Keywords: relationship quality, service quality, perceived value, trust, client loyalty
Tax Avoidance in Manufacturing: Profitability, Leverage, Ownership, Size, and Age Impact: Avoidansi Pajak di Manufaktur: Profitabilitas, Leverage, Kepemilikan Institusional, Ukuran, dan Usia Perusahaan Fitri Alfia Anggraini; Herman Ernandi
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.5663

Abstract

This study aims to determine whether profitability, leverage, institutional ownership, firm size and firm age have an effect on Tax Avoidance. profitability, leverage, institutional ownership, company size and company age have an effect on Tax Avoidance in consumer goods manufacturing companies listed on the Indonesia Stock Exchange in 2014 – 2017. The population in this study are manufacturing companies in the consumer goods industry sector which are actively traded and listed on the Indonesian Stock Exchange. Indonesia Stock Exchange 2014-2017 period. The research sample was taken using purposive sampling method which used multiple regression analysis with panel data approach. There are 8 companies used in the research sample. From the analysis of the results of the R test, it can be concluded that the R Square value is 0.769, this means that the influence of profitability, leverage, institutional ownership, company size and company age simultaneously influence tax avoidance by 76%. Highlights: Comprehensive Analysis: The study provides a thorough examination of key factors—profitability, leverage, institutional ownership, company size, and age—in relation to tax avoidance, offering a holistic view of their combined impact. Significant Influence: With a robust R Square value of 0.769, the research underscores the substantial influence of the specified factors, collectively explaining 76% of the variance in tax avoidance among consumer goods manufacturing companies in Indonesia. Methodological Precision: Employing a purposive sampling method and a panel data approach with multiple regression analysis, the study ensures a methodologically sound exploration of the chosen companies within the specified timeframe on the Indonesia Stock Exchange. Keywords: Profitability, Leverage, Institutional ownership, Company size, Company age, Tax avoidance
Global Tax Volunteer Effectiveness in Enhancing Annual Return Services: Efektivitas Relawan Pajak Global dalam Meningkatkan Pelayanan SPT Tahunan lindah cahyani; Herman Ernandi
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.7866

Abstract

This study analyzes the effectiveness of tax volunteer student services in assisting individual taxpayers with Annual Tax Return Reporting, particularly forms 1770S and 1770SS, at the West Sidoarjo Pratama Tax Service Office using the e-filing system. Utilizing a qualitative approach through observations, interviews, and documentation, and ensuring data validity with triangulation, the research finds that the involvement of student volunteers significantly enhances the e-filing process's efficiency and compliance with regulations. The study highlights the need for continuous, structured tax education and suggests improvements in volunteer training and taxpayer awareness to further streamline tax reporting processes. Highlight: Effective Assistance: Volunteers improve e-filing efficiency for individual taxpayers. Regulation Compliance: Services align with PER-12/PJ/2021 tax regulations. Continuous Education: Ongoing tax education is essential for volunteers and taxpayers. Keyword: Tax Volunteers, Annual Tax Return, E-Filing, Individual Taxpayers, Tax Education
Unveiling the Impact of Factors on Taxpayer Compliance: Mengungkap Dampak Faktor-Faktor terhadap Kepatuhan Wajib Pajak Nova Atul Arini; Herman Ernandi
Academia Open Vol. 9 No. 2 (2024): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.8175

Abstract

Tax compliance significantly impacts tax revenue, with increased compliance correlating to heightened state revenue. This study investigates the influence of taxpayer awareness, taxation understanding, tax sanctions, and tax service quality on tax compliance among motor vehicle taxpayers at the Sidoarjo Samsat Office. The research employs a quantitative descriptive approach, utilizing primary data gathered through questionnaires. The population consists of 955,635 registered taxpayers, with 100 selected through incidental sampling. Findings reveal that taxpayer awareness, taxation understanding, tax sanctions, and service quality positively influence tax compliance. This study addresses a gap in understanding taxpayer behavior and provides insights for policymakers to enhance compliance strategies, thereby optimizing tax revenue. Highlight: Descriptive quantitative approach: Primary data collected via questionnaires. Key findings: Factors affecting tax compliance elucidated. Policy insights: Informing strategies for enhancing tax compliance and revenue. Keywoard: Tax compliance, Awareness, Understanding, Sanctions, Service quality.
Leverage and Liquidity Drive Tax Avoidance in Manufacturing Companies: Leverage dan Likuiditas Mendorong Penghindaran Pajak di Perusahaan Manufaktur Febriana Wulandari; Herman Ernandi
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11042

Abstract

Background: Tax avoidance remains a critical concern in fiscal policy, as taxpayers seek to minimize tax obligations through strategies that often comply with legal frameworks.Specific Background: Among these strategies, transfer pricing, capital intensity, leverage, and liquidity are frequently cited as potential determinants, though empirical findings remain mixed. Knowledge Gap: Prior research has yet to fully explore the moderating role of firm size in the relationship between these variables and tax avoidance.Aim: This study investigates the influence of transfer pricing, leverage, liquidity, and capital intensity on tax avoidance, with firm size as a moderating variable. Results: Findings reveal that leverage and liquidity significantly affect tax avoidance, while transfer pricing and capital intensity show no direct effect. Firm size moderates the effect of transfer pricing, liquidity, and capital intensity on tax avoidance, but not the effect of leverage. Novelty: The integration of firm size as a moderator offers new insights into the conditional impact of financial and operational factors on tax avoidance behavior. Implications: These results contribute to the literature by highlighting firm-specific characteristics in tax planning strategies and can inform regulatory policy to better address aggressive tax practices. Highlights: Examines key financial factors influencing corporate tax avoidance. Identifies firm size as a moderating variable in specific relationships. Offers empirical evidence to guide tax policy and future research. Keywords: Transfer Pricing, Tax Avoidance, Firm Size, Leverage, Capital Intensity
Corporate Governance Moderates Tax Avoidance Determinants in Transportation Firms: Tata Kelola Perusahaan Memoderasi Faktor Penentu Penghindaran Pajak di Perusahaan Transportasi Mei Dwi Wulandari; Herman Ernandi
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11056

Abstract

General Background: Tax avoidance remains a contentious issue in corporate financial management, drawing extensive academic and regulatory attention. Specific Background: While prior studies have examined the role of firm characteristics on tax behavior, limited attention has been given to the moderating effect of corporate governance.Knowledge Gap: Few empirical studies integrate internal company factors with governance mechanisms to explain variability in tax avoidance, especially in Indonesia’s transportation manufacturing sector. Aims: This study investigates the effects of leverage, firm size, thin capitalization, corporate social responsibility (CSR), and capital intensity on tax avoidance, and evaluates whether corporate governance—proxied by independent commissioners—modulates these relationships. Results: Using Smart-PLS analysis on data from 2019–2023, we find that firm size, thin capitalization, and capital intensity significantly influence tax avoidance, whereas leverage and CSR do not. Novelty: The study introduces a moderating analysis revealing that corporate governance can either amplify or dampen the influence of firm size, CSR, and capital intensity on tax avoidance—highlighting a nuanced role for governance mechanisms.Implications: These findings underscore the strategic role of independent commissioners in mitigating aggressive tax practices and offer insights for regulators aiming to improve corporate tax compliance through governance reforms. Highlights: Highlights the moderating role of independent commissioners in tax strategies. Reveals that firm size, thin capitalization, and capital intensity significantly impact tax avoidance. Offers evidence-based insights from Indonesia’s transportation manufacturing sector (2019–2023). Keywords: Tax Avoidance, Corporate Governance, Firm Characteristics, Capital Intensity, Independent Commissioners
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