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

Preparation and Comparison of Simple Tax Avoidance Scores Based on Profitability Ratio in Banking Companies in the LQ45 Index

Rirantri, Bi (Unknown)
Srihastuti, Eni (Unknown)
Wahyudi, Moch (Unknown)

Article Info

Publish Date
31 Mar 2026

Abstract

This study aims to develop and implement a simple tax avoidance score based on the Effective Tax Rate (ETR) and illustrate its relationship to profitability ratios in banking companies listed in the LQ45 Index for the 2020-2024 period. The study uses a descriptive and comparative quantitative approach using financial statement data. The results show that banks with relatively high profitability tend to have high and stable tax avoidance scores. The simple ETR-based score is effective for mapping tax avoidance patterns based on company profitability performance.

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Journal Info
Al-Kharaj: Journal of Islamic Economic and Business
Website

Abbrev

alkharaj

Publisher

Institut Agama Islam Negeri Palopo

Subject

Economics, Econometrics & Finance

Description

Al-Kharaj, Journal of Islamic Economic and Business is peer-reviewed journal published by program studi ekonomi syariah , Institut Agama Islam Negeri (IAIN) Palopo. Al-Kharaj focus on the research of Islamic Economic and Business. The aims of this journal is to explore and develop economic related ...