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Herman Ernandi
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Tax Planning, Institutional Ownership, and Earnings Management: A Moderating Role Nadia Qonata Nisa'; Herman Ernandi
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.609 KB) | DOI: 10.21070/acopen.7.2022.3242

Abstract

This study employs a quantitative approach, employing Moderated Regression Analysis through the SPSS program, to investigate the influence of tax planning, deferred tax assets, and deferred tax expense on earnings management. The study also examines the moderating effect of institutional ownership on this relationship. The findings reveal a significant association between tax planning, tax burden, and earnings management when considering institutional ownership as a moderating factor. However, no significant effect of deferred tax assets on earnings management was observed when institutional ownership was taken into account. These results contribute to the existing literature, providing reference material for future research on the interplay between tax planning, deferred tax assets, deferred tax expense, earnings management, and institutional ownership. The implications of these findings highlight the importance of institutional ownership as a moderating variable in the relationship between tax-related factors and earnings management practices. Highlights: Tax planning and earnings management: This study examines the relationship between tax planning strategies employed by companies and their impact on earnings management practices. It highlights the potential influence of tax-related decisions on financial reporting outcomes. Moderating role of institutional ownership: The study investigates the role of institutional ownership as a moderating variable in the relationship between tax planning, tax burden, and earnings management. It sheds light on how institutional ownership can affect the behavior and practices of companies in managing their earnings. Implications for future research: The findings of this study contribute to the existing literature on earnings management and provide a reference for further research. It underscores the importance of considering institutional ownership as a relevant factor in analyzing the effects of tax-related factors on earnings management practices. Keywords: tax planning, tax burden, earnings management, institutional ownership, moderating role.
Pengaruh Kinerja Account Representative, Kualitas Pelayanan Fiskus, Pemeriksaan Pajak dan Penagihan Pajak terhadap Kepatuhan Wajib Pajak Mima Saumi; Herman Ernandi
Jurnal Ekonomi, Bisnis dan Pendidikan Vol. 3 No. 2 (2023)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um066v3i22023p43-54

Abstract

Abstract In order to determine the effect of tax audits, the performance of account representatives, the quality of services carried out by the tax authorities and collection of taxpayers have an effect on compliance by taxpayers. There are 69 industrial and trading companies registered in the Sidoarjo Regency Chamber of Commerce and Industry, which are the population taken in this observation. The sample in this research was taken using incidental sampling , namely: sample taken by chance as many as 38 members and the data were tested using the SPSS version 26 program. The results obtained in the validity test proved that the statement on the questionnaire was declared valid and the reliability test of all variables obtained from the Cronbach's Alpha value could be declared valid. Then for testing the data through multiple linear regression analysis with the results that all hypotheses are accepted and prove the performance of account representatives, service quality by the tax authorities, tax collection and tax audits have an effect through a partial test on compliance by taxpayers. Abstrak Agar dapat mengetahui pengaruh pemeriksaan pajak, kinerja account representative, kualitas pelayanan yang dilakukan oleh fiskus dan penagihan pada wajib pajak memberikan pengaruhnya pada kepatuhan oleh wajib pajak. Perusahaan industri dan dagang yang terdaftar dalam kamar dagang dan industri kabupaten Sidoarjo sebanyak 69 merupakan populasi yang diambil dalam pengamatan ini. Sampel dalam riset ini diambil menggunakan insidental sampling yaitu sampel yang diambil secara kebetulan sebanyak 38 anggota dan data diuji dengan program SPSS versi 26. Adapun hasil yang diperoleh pada uji validitas membuktikan pernyataan pada kuesioner dinyatakan valid dan uji reliabilitas dari seluruh variabel yang diperoleh dari nilai Cronbach’s Alpha yang dapat dinyatakan valid. Kemudian untuk pengujian data melalui analisis regresi linear berganda dengan hasil semua hipotesis diterima dan membuktikan kinerja account representative, kualitas pelayanan oleh fiskus, penagihan pajak dan pemeriksaan pajak memberikan pengaruhnya melalui uji parsial pada kepatuhan oleh wajib pajak.
Pengaruh Penerapan Sistem Elektronik Filing (E-Filing) dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak dengan Pemahaman Internet sebagai Variabel Intervening (Studi pada UMKM Bakpia Warurejo, Desa Kejapanan, Kecamatan Gempol, Kabupaten Pasuruan) Ayu Prapmita Rochfa; Herman Ernandi
Jurnal Ekonomi, Bisnis dan Pendidikan Vol. 3 No. 2 (2023)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um066v3i22023p55-65

Abstract

Abstract This study aims to determine the effect of implementing an electronic filing system (e-Filing) and tax sanctions on taxpayer compliance with the understanding of the internet as an intervening variable. Sample selection is done by non-probability sampling method in the form of saturated sampling. The total number of samples is 31 respondents. The research was conducted by distributing questionnaires using google forms and paper distributed to 31 respondents of SME Bakpia Warurejo, Kejapanan Village, Gempol District, Pasuruan Regency. Data analysis was carried out with the help of the SmartPLS 3.0 application. Data analysis was carried out with two events, namely the Outer Model to test the validity and reliability of the data, and the Inner Model to test the hypothesis. The results of the study indicate that Internet Understanding cannot mediate the Effect of Application of Electronic Filing System (e-Filing) and Tax Sanctions on Taxpayer Compliance. Abstrak Penelitian ini mempunyai tujuan untuk mengetahui pengaruh penerapan sistem elektronik filing (e-Filing) dan sanksi pajak terhadap kepatuhan Wajib Pajak dengan pemahaman internet sebagai variabel intervening. Pemilihan sampel dilakukan dengan metode non-probability sampling berupa sampling jenuh. Jumlah keseluruhan sampel yaitu 31 responden. Penelitian dilakukan dengan menyebarkan kuesioner dengan google form dan kertas yang disebarkan kepada 31 responden UMKM Bakpia Warurejo, Desa Kejapanan, Kecamatan Gempol, Kabupaten Pasuruan. Analisis data dilakukan dengan bantuan aplikasi SmartPLS 3.0. Analisis data dilakukan dengan dua cara yaitu Outer Model untuk uji validitas dan reliabilitas data, serta Inner Model untuk uji hipotesis. Hasil dari penelitian menunjukkan bahwa Pemahaman Internet tidak dapat memediasi Pengaruh Penerapan Sistem Elektronik Filing (e-Filing) dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak.
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 Beban Pajak Tangguhan, Profitabilitas, Dan Leverage Terhadap Manajemen Laba (Studi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Rita Sriwahyuni; Herman Ernandi
International Journal on Orange Technologies Vol. 3 No. 4 (2021): IJOT
Publisher : Research Parks Publishing LLC

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijot.v3i4.1676

Abstract

Penelitian ini menggunakan metode penelitian kuantitatif. Adapun sumber data yang didapat yakni data sekunder yang didapat dari Bursa Efek Indonesia (BEI). Data akan dianalisa dengan metode uji asumsi klasik, uji goodnes of fit model dan regresi linier berganda. Variabel independen dalam penelitian ini yaitu beban pajak tangguhan, profitabilitas dan tingkat hutang, variabel dependen dalam penelitian ini yaitu manajemen laba. Berdasarkan analisa data yang dilakukan, diperoleh kesimpulan beban pajak tangguhan tidak memiliki pengaruh terhadap manajemen laba. Hal ini dapat diartikan bahwa manajemen laba tidak dapat diukur melalui variabel beban pajak tangguhan dan profitabilitas. Namun variabel tingkat hutang atau leverage berpengaruh terhadap manajemen laba. Hal ini dapat diartikan bahwa tingkat hutang suatu perusahaan bisa dijadikan pedoman dalam menentukan manajemen laba.
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.
Co-Authors Ayu Prapmita Rochfa Duwi Rahayu Melinda Rofiatul Adhaniyah Mima Saumi Muhammad Irawan Saputra Nadia Qonata Nisa' Rita Sriwahyuni Selly Marquina Shafira Tsany Badubbah Trisna Dewi Nuraini