Tax Avoidance dan Faktor yang Mempengaruhinya pada Perusahaan yang Terdaftar di Jakarta Islamic Index

Penulis

  • Zainul Hasan Quthbi Institut Agama Islam Hamzanwadi Pancor Lombok Timur Indonesia ,
  • Lilis Renfiana Institut Agama Islam Negeri Metro, Indonesia ,

DOI:

https://doi.org/10.32332/adzkiya.v11i2.6619

Kata Kunci:

Tax Avoidance, Profitabilitas, Ukuran Perusahaan, Pertumbuhan Penjualan, Intensitas Modal, Leverage

Abstrak

Tax avoidance is an act of legally minimizing taxes by companies by exploiting existing loopholes so that it becomes a unique and complicated problem. This study aims to examine the factors that can influence tax avoidance in companies listed on the Jakarta Islamic Index (JII). The data used in this study are the 2012-2021 annual financial reports with an analytical technique using panel data regression. The results showed that firm size had a positive significant effect on tax avodance. Sales growth had a negative significant effect on tax avoidance. While profitability, leverage and capital intensity have no significant effect on tax avoidance.

Unduhan

Diterbitkan

2023-12-20

Terbitan

Vol 11 No 2 (2023): Adzkiya: Jurnal Hukum dan Ekonomi Syariah

Bagian

Articles

Cara Mengutip

Tax Avoidance dan Faktor yang Mempengaruhinya pada Perusahaan yang Terdaftar di Jakarta Islamic Index. (2023). Adzkiya : Jurnal Hukum Dan Ekonomi Syariah, 11(2), 43-53. https://doi.org/10.32332/adzkiya.v11i2.6619