Al-Kharaj: Journal of Islamic Economic and Business
Vol 4, No 2 (2022)

Profitability and Company Size Have a Strong Influence on Tax Avoidance

Eltie Christi Sandag (Manado Archipelago University)
Clara Neltje Meini Rotinsulu (Tompotika University Luwuk Banggai)
Vira Tandiawan (Tompotika University Luwuk Banggai)
Muhammad Rinaldi (Mulawarman University)

Article Info

Publish Date
31 Dec 2022

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.

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

Abbrev

alkharaj

Publisher

Institut Agama Islam Negeri Palopo

Subject

Economics, Econometrics & Finance

Description

Al-Kharaj, Journal of Islamic Economic and Business is peer-reviewed journal published by program studi ekonomi syariah , Institut Agama Islam Negeri (IAIN) Palopo. Al-Kharaj focus on the research of Islamic Economic and Business. The aims of this journal is to explore and develop economic related ...