IMPACT OF PROFITABILITY, LEVERAGE, AND TAX BURDEN ON TAX AVOIDANCE IN ISLAMIC BANKS
This research explores how financial performance metrics and fiscal discipline shape tax avoidance behavior in Indonesia's Islamic Commercial Banks during the 2020–2022 period. Specifically, it evaluates the influence of Return on Assets (ROA), Leverage, and Tax Expense on tax planning practices. A...
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| Egile Nagusiak: | , , , |
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| Formatua: | Artigo |
| Hizkuntza: | Inglês |
| Argitaratua: |
FINTECH Alliance LLC
2025-12-01
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| Saila: | Фінансово-кредитна діяльність: проблеми теорії та практики |
| Gaiak: | |
| Sarrera elektronikoa: | https://fkd.net.ua/index.php/fkd/article/view/4871 |
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