How Sales Growth Shapes Tax Behavior in Indonesia’s Sharia Firms
Authors: Budi Sulistyo; Yulianto Syafiq Kamal
Journal: Journal of Economic Finance Research and Review (JEFRR)
Published: 2026-01-31 · Volume 2, Issue 01, pp. 39-49
DOI: 10.65150/EP-jefrr/V2E1/2026-05
Abstract
This study is motivated by the inconsistency of prior empirical findings regarding the relationship between earnings management, foreign ownership, and tax aggressiveness among publicly listed firms in Indonesia, particularly within the context of the Islamic capital market. The study aims to examin