How long have you been trying to halter break this heifer and how often are you working with her? It honestly sounds like any older calf that is being halter broke. Almost all of them jump around a bit until they get used to being tied, movement around them tends to increase the jumpiness. When leading her out of the pen do you have to pull her a lot or does she just follow you right on out? The jumping and trying to get away when going back to the pen is typical. In horses we call it being barn sour, calves do the same thing. She has figured out that when she gets back to the pen that you will either leave her alone or feed her or something like that, so she is most likely jumping and trying to get away to get back to the pen. When she does this do your best to hang on to her and turn her and take her the other way. Never take her back into the pen until she does so by walking calmly. Everytime she jumps or tries to run ahead, take her another direction, walk her a bit, work on setting up, then go back to pen, if she walks the entire way calmly go ahead and put her up, if she doesnt go work some more and try again.
As far as being jumpy when tied, you have to start by making slow calm movements around her, talk gently to her to reassure her. She will still jump but will eventually get over it, if she will let you rub all over her body and move around her staying really close to her, right up against her. She may still kick or jump some, but you are less likely to get hurt if you are in constant contact with her and whatever part of her is moving doenst have time to build momentum before coming in contact with you, it also helps them know where your at, remember they dont have 360 vision, so if you move into a blind spot and them pop up in a different location it will startle them.
If she doesnt let you get that close yet, start with a showstick or soft broom or something like that and stand back away from her and just rub her all over while she is tied, this gets her used to being handled and keeps you out of harms way. Remember to keep her head tied up and very short rope while doing this so she doesnt have full range of motion, this is safer both you and the heifer.
If she was older when you started trying to halter break her it is just going to take more time, the younger they are the easier they are to halter break. But to me she doesnt sound anything out of the ordinary for halter breaking one.