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All Journal At-Tawassuth: Jurnal Ekonomi Islam Majapahit Journal of Islamic Finance dan Management BAABU AL-ILMI: Ekonomi dan Perbankan Syariah
Wahyu Iryana
Universitas Islam Negeri Raden Intan Lampung
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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THE EFFECT OF PROFITABILITY, LEVERAGE, AND CAPITAL INTENSITY AGAINST TAX AVOIDANCE: (Study on Listed Manufacturing Companies) At ISSI in 2020-2024) Alifia Azahara; Wahyu Iryana; Ainul Fitri
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.973

Abstract

This study aims to determine the effect of profitability, leverage, and capital intensity on tax avoidance in manufacturing companies registered with ISSI in 2020-2024. Tax avoidance is a company strategy to minimize the tax burden, which can impact company policy. The approach used is quantitative with a population of 72 companies. The sample selected through purposive sampling and obtained 26 companies with a total of 130 observations. This research is quantitative research and hypothesis testing in this study uses panel data regression with Eviews 13. Based on the appropriate model is the Fixed Effect Model (FEM). The results of the study indicate that profitability, leverage have a negative effect on tax avoidance and capital intensity has a positive effect on tax avoidance. Simultaneously, profitability, leverage, capital intensity affect tax avoidance.
Pengaruh Pendapatan Non Halal, Zakat, dan Dewan Pengawas Syariah terhadap Reputasi Bank Syariah: Studi Perbandingan Bank Umum Syariah di Indonesia dan Malaysia Periode 2018-2024 Wiwit Putri Utami; Wahyu Iryana; Rahmat Fajar Ramdani
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 11, No 2 (2026): Islamic economics and banking research
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v11i2.11009

Abstract

The growth of the Islamic banking industry requires these institutions to not only focus on their financial performance, but also maintain their reputation as a reflection of social legitimacy and public trust. This study aims to analyze the effect of non-halal income, zakat, and the Sharia Supervisory Board (DPS) on the reputation of Islamic Commercial Banks (BUS) in Indonesia and Malaysia for the period 2018–2024. This study uses a comparative quantitative approach with a purposive sampling method targeting 7 BUS in Indonesia and 6 BUS in Malaysia and analyzed using multiple linear regression. The results show that in Indonesia, non-halal income has no significant effect on reputation, while zakat and DPS have a positive and significant effect. In Malaysia, non-halal income has a negative and significant effect on reputation, while zakat and DPS have a positive and significant effect. These results indicate that compliance with sharia and corporate governance play an important role in building the reputation of Islamic banks, with differences in influence influenced by regulatory characteristics and supervisory systems in each country.
Pengaruh Investasi, Tenaga Kerja dan Pendidikan Terhadap Pertumbuhan Ekonomi Dalam Perspektif Ekonomi Islam Nisya Fauzi; Wahyu Iryana; Agus Kurniawan
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. XI | No. 1 | 2026
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v0i1.28851

Abstract

Regional economic growth is influenced not only by output expansion but also by the effective utilization of production factors. Bandar Lampung City, as the economic center of Lampung Province, has experienced fluctuating growth, requiring an analysis of its determinants. This study examines the effects of investment, labor, and education on economic growth from an Islamic economics perspective during 2012–2024. A quantitative associative approach was applied using secondary time-series data from the Central Bureau of Statistics (BPS). The data were analyzed using multiple linear regression with the Ordinary Least Square (OLS) method after classical assumption tests. The results show that labor has a negative and significant effect, while investment and education have positive but insignificant effects. Simultaneously, all variables significantly influence economic growth. These findings emphasize the importance of the quality and effectiveness of production factors in promoting equitable regional economic growth.
Co-Authors Agus Kurniawan Ainul Fitri Alifia Azahara Nisya Fauzi Rahmat Fajar Ramdani Wiwit Putri Utami