TAX AVOIDANCE IN JAKARTA ISLAMIC INDEX COMPANIES

نویسندگان

چکیده

The trend of tax avoidance in Indonesia is predicted to increase when the government cancels some anti-tax instruments. purpose this study determine JII companies so that it can show a tendency decrease or as whole long term. This type research descriptive uses data from annual report company for years 2011-2020. In general, during 2011-2020 experienced an avoidance. be seen smaller ETR value A small indication doing avoidance.� Based on results study, DGT make forecasts related avoidance, become DGT's input detecting do and evaluate instruments were previously abolished by government.

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ژورنال

عنوان ژورنال: IJIBE (International Journal of Islamic Business Ethics)

سال: 2022

ISSN: ['2502-4647']

DOI: https://doi.org/10.30659/ijibe.7.1.30-39