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All Journal Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Proceeding of National Conference on Accounting & Finance Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Jurnal Ilmu Akuntansi Mulawarman (JIAM) Basis : Jurnal Ilmiah Matematika AMMA : Jurnal Pengabdian Masyarakat Amnesty: Jurnal Riset Perpajakan
Muhammad Iqbal
Fakultas Ekonomi Dan Bisnis Universitas Mulawarman
Humanities Chemistry Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Nursing Social Sciences Other

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The Effect of Profitability and Company Size on Tax Avoidance in the Mining Sector Listed on the IDX in 2019-2023 Septania Indri Ariyani; Muhammad Iqbal
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: 10.26618/88wprg60

Abstract

This study investigates the effect of profitability and company size on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Tax avoidance remains a critical issue in the mining industry due to its strategic contribution to state revenue and the sector’s vulnerability to aggressive tax practices. Using a purposive sampling method, 10 mining companies meeting the research criteria were selected, resulting in 50 firm-year observations. The study employs multiple linear regression analysis using IBM SPSS Version 29 to assess the relationship among variables. The classical assumption tests—normality, multicollinearity, heteroscedasticity, and autocorrelation—confirmed the validity of the regression model. The findings reveal that profitability has no significant effect on tax avoidance, indicating that highly profitable companies tend to comply with tax regulations to avoid reputational and legal risks. Conversely, company size shows a significant positive effect on tax avoidance, suggesting that larger firms possess greater resources and access to professional expertise, enabling them to implement structured tax avoidance strategies. The model’s Adjusted R² value of 0.181 indicates that 18.1% of tax avoidance behavior can be explained by profitability and company size. The study contributes to tax management literature by providing empirical evidence on firm characteristics influencing tax avoidance in Indonesia’s mining industry and offers insights for policymakers to enhance regulatory oversight.
Implementasi Akad Murabahah: Peningkatan Kompetensi Pelaku Usaha Kredit Syariah Ferry Diyanti; Muhammad Iqbal
AMMA : Jurnal Pengabdian Masyarakat Vol. 4 No. 11 : Desember (2025): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

The improvement in living standards of the Samarinda community has increased the demand for safe and sharia-compliant financing alternatives, particularly murabahah-based financing. Although sharia credit business actors have implemented murabahah contracts, evaluations of their accounting practices have not been previously conducted. This Community Service Program (PKM) aims to evaluate the implementation of murabahah accounting practices through discussion and knowledge-sharing activities with sharia credit business actors. The methods include object mapping, material preparation, interactive discussions, and activity evaluation using participant satisfaction questionnaires. The results indicate that murabahah transactions have generally complied with sharia principles; however, improvements are needed in accounting treatment to enhance transparency and accountability in financial reporting. This program provides positive social and economic impacts, strengthens the understanding of murabahah accounting practices among business actors, and enhances public trust in sharia-based credit transactions.
Co-Authors Azizah Olvicka Mayoda Cornelius Rantelangi Farid Dody Darmawan Farid Dody Darmawan Ferry Diyanti Hasbi Hauli Hasbi Hauli Hasbullah Hajar Indra Suyoto Kurniawan Irwansyah Irwansyah Moh. Nurul Huda Muh Sajjaj Sudirman Putri Khairunnisyah Faradilla Randhi Akhdiyat Randhi Akhdiyat Septania Indri Ariyani Setia Rahmi Yasmi Setia Rahmi Yasmi Siti Maria Sri Haryani Sri Haryani Sri Mintarti Sudiyono Sudiyono Sudiyono Syaripuddin Syaripuddin Wulan Iyhig Ratna Sari Yonathan Pongtuluran