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All Journal Jurnal Pendidikan Teknik Mesin JIKI SEMIRATA 2015 Jurnal Dinamika Penelitian Industri Jurnal Manajemen Sumber Daya Perairan Aceh Journal of Animal Science Jurnal Dinamika Pengabdian (JDP) Jurnal Bioteknologi & Biosains Indonesia (JBBI) ARISTO Jurnal Teknik Informatika UNIKA Santo Thomas Amnesty: Jurnal Riset Perpajakan JURNAL TUAH: Pendidikan dan Pengajaran Bahasa Jurnal Teknik Informatika Unika Santo Thomas (JTIUST) Tatar Pasundan: Jurnal Diklat Keagamaan Jurnal Legislasi Indonesia
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Palembang Institute for Industrial Research and Standardization
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Nursing Social Sciences

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COVER + Dewan Redaksi ., .
Jurnal Legislasi Indonesia Vol 15, No 3 (2018): Jurnal Legislasi Indonesia - September 2018
Publisher : Direktorat Jenderal Peraturan Perundang-undang, Kementerian Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54629/jli.v15i3.264

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JDP Volume 3 Nomor 2 Mei 2018 ., .
Jurnal Dinamika Pengabdian Vol. 3 No. 2 (2018): JURNAL DINAMIKA PENGABDIAN VOL. 3 NO. 2 MEI 2018
Publisher : Departemen Budidaya Pertanian Fakultas Pertanian UNHAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/jdp.v3i2.4382

Abstract

Jurnal Dinamika Pengabdian (JDP) Volume 3 Nomor 2 Edisi Bulan Mei 2018 memuat tulisan hasil kegiatan pengabdian pada masyarakat. Pada edisi ini, tulisan yang dipublikasi meliputi kegiatan KKN PPM, IbM dan IbIKK.
Struktur Redaksi ., .
Jurnal Teknik Informatika UNIKA Santo Thomas Vol 4 No 2: Tahun 2019
Publisher : LPPM UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (101.874 KB) | DOI: 10.17605/jti.v4i2.612

Abstract

Susunan Dewan Redaksi Selain Reviewer
Struktur Redaksi ., .
Jurnal Teknik Informatika UNIKA Santo Thomas Vol 4 No 2: Tahun 2019
Publisher : LPPM UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (101.874 KB) | DOI: 10.17605/jti.v4i2.612

Abstract

Susunan Dewan Redaksi Selain Reviewer
Back Mater ., .
ARISTO Vol 10 No 1 (2022): January
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ars.v10i1.5140

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Front Mater ., .
ARISTO Vol 10 No 1 (2022): January
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ars.v10i1.5141

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Financial Constraints and Tax Avoidance in Mining Companies Listed on the Indonesia Stock Exchange 2020–2022 .; ., .; Mira; Wahyuni, Wahyuni; Nurdiani
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/902dn988

Abstract

This study investigates the effect of financial constraints on tax avoidance among mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2022. Mining firms operate in a capital-intensive and highly regulated environment, making them vulnerable to fluctuations in commodity prices, financing frictions, and liquidity pressures. These conditions heighten the relevance of examining whether financial constraints influence corporate tax planning behavior. Using a quantitative research design, the study analyzes panel data from 24 mining companies that consistently reported complete audited financial statements over the three-year period, resulting in 72 firm-year observations. Financial constraints are measured using the Hadlock–Pierce (HP) Index, while tax avoidance is proxied by the Cash Effective Tax Rate (CETR), which captures real cash taxes paid relative to pre-tax income. Several control variables—firm size, profitability, leverage, and capital intensity—are included to account for operational and structural characteristics of mining firms. Panel regression analysis is conducted using the Hausman test to determine the appropriate model, supplemented by classical assumption testing to ensure statistical validity. The results are expected to provide empirical evidence on whether financially constrained mining firms engage more aggressively in tax avoidance as a strategy to preserve liquidity during periods of economic uncertainty, including the COVID-19 pandemic. The study contributes to the literature by offering sector-specific insights into the financial determinants of tax avoidance in a highly regulated extractive industry and provides implications for policymakers, investors, and corporate managers regarding financial pressure, compliance behavior, and fiscal governance.
Konsep Ikhlas dalam Al-Qur’an: Analisis Tematik-Komparatif QS. Az-Zumar ayat3 dan QS. Al-Ikhlas ayat 4 dalam Perspektif Tafsir Klasik Sholikhah, Virdatus; Sassi, Komarudin; ., .
Tatar Pasundan: Jurnal Diklat Keagamaan Vol 19, No 2 (2025): Tatar Pasundan: Jurnal Diklat Keagamaan
Publisher : Balai Diklat Keagamaan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38075/tp.v19i2.585

Abstract

This article examines the concept of ikhlas (sincerity) in the Qur’an through a thematic-comparative analysis of QS. Az-Zumar (39):3 and QS. Al-Ikhlas (112):4, drawing on classical Qur’anic exegesis, particularly that of Ibn Kathir, with supporting references to Ath-?abari and Al-Qur?ubi. The study aims to analyze ikhlas as a fundamental principle of tauhid that encompasses both the practical dimension of religious action (fi‘liyyah) and the doctrinal dimension of belief (i‘tiq?diyyah), and to clarify their integrative relationship within Islamic spirituality. Employing a qualitative library-based research design, this study applies thematic and comparative tafsir analysis to explore the theological meanings of the selected verses. The findings indicate that QS. Az-Zumar (39):3 emphasizes ikhlas as the purification of worship from intermediaries and non-divine orientations, while QS. Al-Ikhlas (112):4 affirms the absolute oneness and incomparability of God as the theological foundation of sincere faith. Together, these verses construct a comprehensive understanding of ikhlas that remains relevant for addressing contemporary religious challenges, including digital ostentation, the cult of religious figures, and the transactionalization of worship. This study concludes that ikhlas is not merely an inner disposition of intention, but a direct manifestation of pure monotheism in both belief and religious practice. Keywords: Ikhlas; Tauhid; Thematic Tafsir; QS. Az-Zumar (39):3; QS. Al-Ikhlas (112):4
Co-Authors . Mira Nurdiani Sassi, Komarudin Sholikhah, Virdatus wahyuni wahyuni