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All Journal Al-Kharaj: Journal of Islamic Economic and Business
Fauziyah, F
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Economics, Econometrics & Finance

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Discriminatory Analysis to Predict Tax Aggressiveness Categories Based on Return on Asset and Debt to Equity Ratio in Agricultural Sector Companies on the IDX Selvianti, Dwi; Fauziyah, F; Suaidah, Imarotus
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9707

Abstract

The purpose of this research is to test the ability of ROA and DER in distinguishing companies that implement tax aggressiveness strategies and companies that do not implement tax aggressiveness strategies. This study uses discriminatory analysis techniques as the main method wazith 8 samples of agricultural sector companies listed on the IDX in the 2021-2024 period. The sample used is grouped based on the median value of the Effective Tax Rate of 0.23. The results showed that, partially the Return on Asset variable was significant in distinguishing the two groups (Sig. 0.021) and the Debt to Equity Ratio variable was partially insignificant in distinguishing the two groups (Sig. 0.101). Simultaneously, the ROA and DER were proven to be able to form a significant discriminant function (Sig. 0.037) with a classification accuracy rate (Hit Ratio) of 71.9%. Research provides empirical contribution to the literature on the distinguishing factors of the characteristics of tax aggressiveness in the agricultural sector. Practically, this finding has implications for the Directorate General of Taxes as a reference for taxpayer analysis through increasing the focus of supervision on companies that have high profitability due to the tendency to carry out tax aggressive practices.
Comparative Analysis of Profitability, Credit Risk and Operational Efficiency Between State-Owned Banks and National Private Banks on the IDX for the Period 2020-2024 Kurnia, Dinda Nashra Aji; Fauziyah, F; Yani, Ahmad
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9708

Abstract

The financial performance of national commercial banks and State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange between 2020 and 2024 will be examined and contrasted in this study. Three main criteria are used to assess financial performance: operational efficiency, credit risk, and profitability. Return on Equity (ROE), Return on Assets (ROA), and Net Interest Margin (NIM) are used to evaluate profitability. Non-performing loans (NPLs) serve as a stand-in for credit risk, and the operating expenses to operating income ratio (BOPO) is used to gauge operational effectiveness. The research uses secondary data from audited annual financial statements and takes a quantitative method with a comparative design. Eight banks make up the sample, including four state-owned and four national private banks, for a total of 40 observations. Descriptive statistics, the Shapiro-Wilk normality test, the independent sample t-test, and the Mann-Whitney U test were used to evaluate the data. The results show that, across all examined metrics, state-owned banks and national private banks do not significantly differ in terms of their financial performance. This finding implies that ownership structure is not the main factor influencing banking performance. The study has consequences for bank management and regulators in formulating strategic choices and regulations meant to preserve banking stability and enhance performance. It also lays the groundwork for further studies that will broaden the study by introducing other variables and methodological techniques.
Co-Authors ahmad yani Imarotus Suaidah Kurnia, Dinda Nashra Aji Selvianti, Dwi