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p-Index From 2020 - 2025
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All Journal El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Farrel Ewaldo Rafa
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Bagaimana Perusahaan Melakukan Penghindaran Pajak di Indonesia? Farrel Ewaldo Rafa; Juli Ratnawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.7840

Abstract

This study aims to analyze the effect of Tax Amnesty, profitability, leverage, and firm size on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. Tax avoidance practices are a serious concern because they can reduce potential state revenue. This research uses agency theory as a theoretical basis to explain the conflict of interest between management and shareholders regarding profit reporting and tax payments. The results of this study are expected to contribute to academic literature, practitioners, and regulators in an effort to improve the effectiveness of the taxation system in Indonesia.
Bagaimana Perusahaan Melakukan Penghindaran Pajak di Indonesia? Farrel Ewaldo Rafa; Juli Ratnawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.7840

Abstract

This study aims to analyze the effect of Tax Amnesty, profitability, leverage, and firm size on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. Tax avoidance practices are a serious concern because they can reduce potential state revenue. This research uses agency theory as a theoretical basis to explain the conflict of interest between management and shareholders regarding profit reporting and tax payments. The results of this study are expected to contribute to academic literature, practitioners, and regulators in an effort to improve the effectiveness of the taxation system in Indonesia.
Co-Authors Juli Ratnawati