Pengaruh Profitabilitas, Leverage dan Intensitas Aset Tetap terhadap Tax Avoidance Perusahaan Syariah yang Terdaftar di Jakarta Islamic Index (JII)
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This study aims to examine the effect of profitability, leverage, and fixed asset intensity on tax avoidance practices among Sharia-based companies listed on the Jakarta Islamic Index (JII) during the 2021-2024 period. Tax avoidance is a legal strategy used to reduce tax burdens by exploiting loopholes in tax regulations. However, such practices raise ethical concerns, especially for Sharia-compliant companies that are expected to uphold the values of transparency and justice. This research employs a quantitative approach using panel data regression analysis with E-Views software on four companies selected through purposive sampling. The results reveal that none of the three independent variables profitability, leverage, and fixed asset intensity significantly affect tax avoidance, as measured by the Effective Tax Rate (ETR). These findings suggest that financial indicators alone are insufficient to explain tax avoidance behavior in Sharia-based firms. Ethical considerations and adherence to Sharia principles also play a significant role. The implications highlight the need for strengthening transparency and accountability in the governance of Sharia-compliant firms, along with stricter fiscal oversight to maintain public trust
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