1

The Influence of Money Ethics, Love of Money, Materialism, and Religiosity on Tax Avoidance with Financial Conditions as Moderating Variables
2022

BJ Hadian, H Ernandi

Indonesian Journal of Innovation Studies 20, 10.21070/ijins. v20i. 720-10?…, 2022

5

2

The Effect Of Return On Asset, Company Age, And Sales Growth On Tax Avoidance With Company Size As A Moderating Variable
2021

L Faradia, H Ernandi

Academia Open 5, 10.21070/acopen. 5.2021. 2174-10.21070/acopen. 5.2021. 2174, 2021

5

3

Pengaruh Struktur Corporate Governance, Leverage, dan Return On Assets Perusahaan Terhadap Tax Avoidance
2017

H Ernandi, FR Afandi

4

4

Model Pengelolaan dan Pengembangan Intellectual Capital Guna Meningkatkan Kinerja Bisnis Industri Farmasi dan Meraih Keunggulan Bersaing Tingkat Global
2012

S Hermawan, W Hariyanto, H Ernandi, S Iswati, Z Fanani

Laporan Penelitian Hibah Pekerti DP2M DIKTI Kemendikbud, 2012

4

5

The influence of accounting student perceptions about taxes, tax brevet and motivation on career interest in taxation
2022

W Al Akbar, H Ernandi

Indonesian Journal of Law and Economics Review 14, 10.21070/ijler. v14i0?…, 2022

3

6

Effect of Executive Character and Capital Intensity on Tax Avoidance and Tax Aggressiveness. Academia Open, 7, 1–15
2022

E Wijayanti, H Ernandi

3

7

The Effect of Tax Knowledge, Quality of Fiscal Service, and Implementation of Taxpayer E-Filling on Taxpayer Compliance
2021

ZVL Varis, H Ernandi

Academia Open 5, 10.21070/acopen. 5.2021. 2000-10.21070/acopen. 5.2021. 2000, 2021

3

8

Religiusitas Dan Materialism Terhadap Penggelapan Pajak Dengan Love Of Money Sebagai Variabel Moderasi
2023

H Ernandi, FN Izzah, SR Ummah

Owner: Riset dan Jurnal Akuntansi 7 (3), 2612-2624, 2023

2

9

Effect of Firm Size, Profitability and Capital Intensity on Effective Tax Rate (ETR)
2022

NA Aulia, H Ernandi

Indonesian Journal of Law and Economics Review 16, 10.21070/ijler. v15i0?…, 2022

2

10

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
2022

YN Ayu, H Ernandi

Indonesian Journal of Innovation Studies 17, 10.21070/ijins. v17i. 569-10?…, 2022

2

11

Effectiveness of Tax Sanctions and Examination of Taxpayers On Taxpayer Compliance With Quality of Service as Moderating Variable
2021

A Windasari, H Ernandi

Academia Open 5, 10.21070/acopen. 5.2021. 2129-10.21070/acopen. 5.2021. 2129, 2021

2

12

Evaluation of the Implementation of Tax Planning as an Effort to Minimize the Tax Burden in the Context of Tax Management
2021

I Agustin, H Ernandi

Academia Open 5, 10.21070/acopen. 5.2021. 2543-10.21070/acopen. 5.2021. 2543, 2021

2

13

The Influence of Financial Literacy, Life Style, Social Class, and Online Shopping Fashion on Consumptive Behavior
2021

MC Sumantri, H Ernandi

Academia Open 5, 10.21070/acopen. 5.2021. 2509-10.21070/acopen. 5.2021. 2509, 2021

2

14

Taxpayer Awareness and Knowledge Boost Tax Compliance during COVID-19: Role of Socialization
2023

M Abi Shoffan, H Ernandi

Indonesian Journal of Law and Economics Review 18 (2), 10.21070/ijler. v19i0?…, 2023

1

15

The effect of religiosity, understanding of taxation and love of money on perceptions of tax evasion with risk preference as a moderating variable
2023

Y Rusilawaty, H Ernandi

Journal of Islamic and Muhammadiyah Studies 4, 10.21070/jims. v4i0. 1552-10?…, 2023

1

16

Fixed Asset Intensity, Leverage, Company Size and Sales Growth Against Tax Avoidance in Food and Beverage Manufacturing Companies
2023

SD Mafridah, H Ernandi

Indonesian Journal of Innovation Studies 21, 10.21070/ijins. v21i. 757-10?…, 2023

1

17

The Effect of Earnings Management, Capital Intensity, Firm Size, Fiscal Loss Compensation on Tax Avoidance
2022

K Nisa, H Ernandi

Indonesian Journal of Law and Economics Review 15, 10.21070/ijler. v15i0?…, 2022

1

18

Effect of Sales Growth, Profitability and Company Size on Tax Avoidance with Institutional Ownership as Moderating Variable
2021

PP Utami, H Ernandi

Academia Open 5, 10.21070/acopen. 5.2021. 2285-10.21070/acopen. 5.2021. 2285, 2021

1

19

Analysis of the Difference Between Stock Performance Before and After the Announcement of Right Issues in Companies Listed on the Indonesia Stock Exchange (IDX) for the 2015?…
2021

M Regitasari, H Ernandi

Academia Open 5, 10.21070/acopen. 5.2021. 1662-10.21070/acopen. 5.2021. 1662, 2021

1

20

Firm Value Determinants in Chemical Sub-sector: Moderation by Firm Size (2017-2021)
2024

A Safitri, H Ernandi

Indonesian Journal of Public Policy Review 25 (2), 10.21070/ijppr. v25i2?…, 2024

0

21

Tax Avoidance in Manufacturing: Profitability, Leverage, Ownership, Size, and Age Impact
2024

FA Anggraini, H Ernandi

Academia Open 9 (1), 10.21070/acopen. 9.2024. 5663-10.21070/acopen. 9.2024. 5663, 2024

0

22

Pengaruh Program Pemutihan PKB, Sistem E-Samsat, Sosialisasi Perpajakan dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Kualitas Pelayanan?…
2024

H Haryadi, H Ernandi

Innovative Technologica: Methodical Research Journal 3 (2), 12-12, 2024

0

23

Factors Influencing Client Loyalty in a Tax Consultant Office
2024

MR Adhaniyah, H Ernandi

Academia Open 9 (2), 10.21070/acopen. 9.2024. 4590-10.21070/acopen. 9.2024. 4590, 2024

0

24

Pengaruh Kinerja Account Representative, Kualitas Pelayanan Fiskus, Pemeriksaan Pajak dan Penagihan Pajak terhadap Kepatuhan Wajib Pajak
2023

M Saumi, H Ernandi

Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) 3 (2), 43-54, 2023

0

25

Pengaruh Penerapan Sistem Elektronik Filing (E-Filing) dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak dengan Pemahaman Internet sebagai Variabel Intervening (Studi pada UMKM?…
2023

AP Rochfa, H Ernandi

Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) 3 (2), 55-65, 2023

0

26

Tax Avoidance Dynamics in Automotive: Sales, Age, Profit, Size Insights
2023

F Risky, H Ernandi

Academia Open 8 (1), 10.21070/acopen. 8.2023. 3575-10.21070/acopen. 8.2023. 3575, 2023

0

27

Cash Flow, Firm Size, and Earnings Persistence: Debt as Moderator
2023

AK Arifah, H Ernandi

Academia Open 8 (1), 10.21070/acopen. 8.2023. 3556-10.21070/acopen. 8.2023. 3556, 2023

0

28

Tax Avoidance in Indonesia: The Role of Executive Character and Capital Intensity
2023

H Ernandi, SR Dewi, E Wijayanti, A Mulyadi, PL Ramadhania

International Conference on Intellectuals’ Global Responsibility (ICIGR 2022?…, 2023

0

29

The Effectiveness of Implementing E-Filling, Inspection and Tax Sanctions on Taxpayer Compliance with Fiscal Service Quality as a Moderating Variable
2023

F Revina, H Ernandi

Indonesian Journal of Innovation Studies 21, 10.21070/ijins. v21i. 777-10?…, 2023

0

30

The Effect of the Covid-19 Pandemic and the Economic Sector on Regional Tax Receiving in Cereal Farmers at Village
2023

H Ernandi

Indonesian Journal of Cultural and Community Development 14 (1), 10.21070?…, 2023

0

31

Tax Planning, Institutional Ownership, and Earnings Management: A Moderating Role
2022

NQ Nisa, H Ernandi

Academia Open 7, 10.21070/acopen. 7.2022. 3242-10.21070/acopen. 7.2022. 3242, 2022

0

32

Tax Strategies in Manufacturing: Profitability, Capital, and Inventory Impact
2022

M Asrofiyah, H Ernandi

Academia Open 7, 10.21070/acopen. 7.2022. 3496-10.21070/acopen. 7.2022. 3496, 2022

0

33

Boosting MSME Taxpayer Compliance: E-Billing, E-Filing, and Reduced Tax Rates in Intako
2022

IA Damayanti, H Ernandi

Academia Open 7, 10.21070/acopen. 7.2022. 3472-10.21070/acopen. 7.2022. 3472, 2022

0

34

Executive Character and Tax Behavior in Property and Real Estate Sector: An Empirical Study
2022

E Wijayanti, H Ernandi

Academia Open 7, 10.21070/acopen. 7.2022. 3213-10.21070/acopen. 7.2022. 3213, 2022

0

35

Pengaruh relationship quality, kualitas pelayanan, perceived value, dan kepercayaan, terhadap loyalitas klien (Studi pada kantor konsultan pajak LMAP Dharmaplus)
2022

MR Adhaniyah, H Ernandi

Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) 2 (11), 920-928, 2022

0

36

Pengaruh tax planning, profitabilitas, leverage, dan likuiditas terhadap manajemen laba dengan transparansi perusahaan sebagai variabel moderasi (Studi pada perusahaan?…
2022

ST Badubbah, H Ernandi

Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) 2 (10), 844-853, 2022

0

37

The Influence of Taxation System Fairness, Financial Condition and Subjective Beliefs on Tax Compliance by Corporate Taxpayers with Intentions to Behave Obediently as?…
2022

OA Alam, H Ernandi

Indonesian Journal of Innovation Studies 20, 10.21070/ijins. v20i. 696-10?…, 2022

0

38

Effect of Modern Tax Administration System, Tax Sanctions, Public Service Accountability and Trust Level in Government and Legal Systems in Sidoarjo City
2022

A Rosida, H Ernandi

Indonesian Journal of Public Policy Review 19, 10.21070/ijppr. v19i0. 1270?…, 2022

0

39

Effect of Profitability, Sales Growth, Corporate Governance and Leverage on Tax Avoidance Moderated by Executive Character in Mining Sector Companies Listed on the Indonesia?…
2022

I Safaati, H Ernandi

Indonesian Journal of Law and Economics Review 14, 10.21070/ijler. v14i0?…, 2022

0

40

Pengaruh likuiditas, leverage, profitabilitas, dan capital intensity terhadap agresifitas pajak dengan good corporate governance sebagai variabel moderating pada perusahaan?…
2022

S Marquina, H Ernandi

Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) 2 (8), 767-778, 2022

0

41

Pengaruh tax planning, profitabilitas dan ukuran perusahaan terhadap nilai perusahaan dengan good corporate governance sebagai variabel moderasi (Studi pada perusahaan sektor?…
2022

H Ernandi

Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) 2 (6), 600-609, 2022

0

42

The Influence of Understanding Accounting Information Systems, Leadership Style, Employee Motivation, and Work Discipline in Employees Performance KC BRI Sidoarjo
2021

S Wahyu, H Ernandi

Academia Open 5, 10.21070/acopen. 5.2021. 1932-10.21070/acopen. 5.2021. 1932, 2021

0

43

The Effect of Profitability, Corporate Governance, Corporate Social Responsibility and Company Size on Tax Avoidance
2021

EFD Trisnawati, H Ernandi

Academia Open 5, 10.21070/acopen. 5.2021. 1792-10.21070/acopen. 5.2021. 1792, 2021

0

44

The Effect Of Restaurant, Hotel, And Entertaiment Tax Collection On Regional Original Income And Capital Cost Allocation
2021

FC Ningrum, H Ernandi

Academia Open 5, 10.21070/acopen. 5.2021. 2183-10.21070/acopen. 5.2021. 2183, 2021

0

45

Pengaruh Beban Pajak Tangguhan, Profitabilitas, dan Leverage terhadap Manajemen Laba (Studi pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa?…
2021

R Sriwahyuni, H Ernandi

International Journal on Orange Technologies 3 (4), 115-122, 2021

0

46

The Effect of Deferred Tax Expenses, Profitability and Leverage on Earnings Management
2020

R Sriwahyuni, H Ernandi

Academia Open 3, 10.21070/acopen. 3.2020. 1318-10.21070/acopen. 3.2020. 1318, 2020

0

47

The Effect of Deferred Tax and Tax To Book Ratio on the Company's Financial Performance
2018

A Amaliyah, H Ernandi

Indonesian Journal of Law and Economics Review 1 (3), 10.21070/ijler. v2i1?…, 2018

0

48

SMEs Owners’ Perception and Choices on Islamic MFIs and Conventional MFIs in Rural Area to Improve Financing Acess in Facing the Single Market of ASEAN Economic Community 2015
2013

A Pratiwi, H Ernandi

Yogyakarta Economics and Business International Conference (YEBIC) 2013?…, 2013

0

49

The Models of Management and Development of Intellectual Capital (Study of Interpretive to Improve The Performance of Business and Compete Excellence of Pharmaceutical Industry)
2013

W Hariyanto, S Hermawan, H Ernandi, S Iswati, Z Fanani

Brawijaya International Conference on Accounting and Business (BICAB?…, 2013

0

50

The Influence of Tax Planning, Profitability and Firm Size on Tax Aggressiveness With Earnings Management as a Moderating Variable: A Study on Food and Beverage Companies?…

N Mundisari, H Ernandi

UMSIDA Preprints Server, 0

0

51

THE MODELS OF MANAGEMENT AND DEVELOPMENT OF INTELLECTUAL CAPITAL (STUDY OF INTERPRETIVE THE PERFORMANCEOF BUSINESS AND COMPETE EXCELLENCE OF PHARMACEUTICAL INDUSTRY)

W Hariyanto, S Herman, H Ernandi

0