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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Al-Kharaj: Journal of Islamic Economic and Business Journal of Innovation Research and Knowledge Journal of International Conference Proceedings The Es Economics and Entrepreneurship The Es Accounting and Finance Eastasouth Journal of Impactive Community Services CARE: Jurnal Pengabdian Multi Disiplin Ekalaya : Jurnal Ekonomi Akuntansi GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of International Multidisciplinary Research
Muhammad Rinaldi
Universitas Mulawarman
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Al-Kharaj: Journal of Islamic Economic and Business

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Profitability and Company Size Have a Strong Influence on Tax Avoidance Eltie Christi Sandag; Clara Neltje Meini Rotinsulu; Vira Tandiawan; Muhammad Rinaldi
Al-Kharaj: Journal of Islamic Economic and Business Vol 4, No 2 (2022)
Publisher : IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (579.555 KB) | DOI: 10.24256/kharaj.v4i2.3602

Abstract

This study aims to determine the most dominant influence factor on tax evasion in manufacturing companies. The variables as indicators of this research are Return on Assets and company size. The research was conducted on 28 manufacturing companies from 2019 -2021 which are registered on the IDX, so a total of 84 companies The research method used statistical data processing, namely the determinant test and multiple linear regression. The results showed that the dominant influence on tax evasion was company size.
Co-Authors Abdurrahman Maulana Yusuf Abdurrahman Maulana Yusuf Clara NM. Rotinsulu Eltie Christi Sandag Fida Oktafiani Jenni Veronika Br Ginting Melda Aulia Ramadhani Melda Aulia Ramadhani Muhammad Harits Zidni Khatib Ramadhani Muhammad Harits Zidni Khatib Ramadhani Novita Weningtyas Respati Rahmat Putra Ahmad Hasibuan Riata Dheasita Safira Sitti Rahma Sudirman Sitti Rahma Sudirman Vira Tandiawan Yana Ulfah