abid ramadhan - Academia.edu (original) (raw)
Papers by abid ramadhan
Indonesia Berdaya
The learning garden is implemented as an additional learning facility for school children in the ... more The learning garden is implemented as an additional learning facility for school children in the Tarobok village. This program aims to mobilize children to carry out positive activities and repeat the lessons they previously received at school. activities carried out include general learning such as reading, counting and memorizing. Learning English and religious education is also carried out in the learning park. The techniques used are quizzes, presentations, focus group discussions, and singing. The results of this activity really helped the children to increase their enthusiasm for learning, especially in the aspects of literacy and numeracy. Abstrak: Taman belajar dilaksanakan sebagai sarana pembelajaran tambahan bagi anak-anak sekolah di desa tarobok. Program ini bertujuan untuk memobilisasi anak-anak agar melakukan aktivitas positif dan mengulangi pembelajaran yang sebelumnya mereka dapatkan di sekolah. aktivitas yang dilakukan antara lain pembelajaran umum seperti membaca, m...
Strategy for Collection and Distribution of ZIS Funds during a Pandemic in Lazismu
Proceedings of the 3rd Borobudur International Symposium on Humanities and Social Science 2021 (BIS-HSS 2021), 2023
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
The purpose of this study was to find out the implementation of Pernyataan Standar Akuntansi Keua... more The purpose of this study was to find out the implementation of Pernyataan Standar Akuntansi Keuangan Nomor 109 (PSAK 109) concerning Accounting for Zakat, Infaq/Alms at BAZNAS Palopo City and North Luwu Regency. Data analysis used is descriptive qualitative. Data were obtained through interviews with BAZNAS management in Palopo City and North Luwu Regency. The results of this study indicate that BAZNAS Palopo City and North Luwu Regency have implemented PSAK 109 in their financial reports with five items, namely balance sheets, reports on changes in assets under management, reports on changes in funds, reports on cash flows, and notes to financial statements. BAZNAS for Palopo City and North Luwu Regency do not manage non-halal funds because they do not use conventional bank accounts. Abstrak Tujuan penelitian ini adalah untuk mengetahui implementasi Pernyataan Standar Akuntansi Keuangan Nomor 109 (PSAK 109) tentang Akuntansi Zakat, Infak/Sedekah pada BAZNAS Kota Palopo dan Kabupat...
J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI
This study aims to determine the analysis of the factors that influence customers to make mudhara... more This study aims to determine the analysis of the factors that influence customers to make mudharabah deposits at Islamic banks in the city of Palopo. The data collection method used is direct questionnaires which are distributed directly to customers at Bank Muamalat Palopo City. The population in this study were all customers of Bank Muamalat Palopo City and the determination of the sample using the slovin formula technique with a total sample of 98 respondents. The data analysis technique used is multiple linear regression analysis. Based on the results of multiple linear regression analysis shows that the profit sharing ratio and promotion costs simultaneously have a significant effect on mudharabah deposits at Bank Muamalat Palopo City.
J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI
Abstrak Penelitian ini bertujuan untuk melihat penerapan PSAP pada kantor BPKAD mulai dari kebij... more Abstrak Penelitian ini bertujuan untuk melihat penerapan PSAP pada kantor BPKAD mulai dari kebijakan, sistematika penilaian pengukuran, hingga pengakuan aset pemerntah daerah, metode yang digunakan pada penelitian ini adalah analisis deskriptif komperatif, yaitu peneliti mengumpulkan data yang ada berupa data dari objek penelitian maupun data yang di analisis serta hasil wawancara dengan narasumber, data tersebut dihimpun sehingga mendapatkan kesimpulan dalam menjawab rumusan masalah, dari hasil wawancara dan analisis data yang dilakukan peneliti, pemerintah kota palopo dalam hal ini kantor BPKAD telah menerapkan Standar Akuntansi Pemerintah dapat dilihat dari lampiran kebijakan yang dikeluarkan pemerintah kota palopo yang menjadi acuan BPKAD, peyusunan laporan keuangan telah sesuai dengan standar yang ada, adapun pemindahan aset yang terjadi tidak di revaluasi akan tetapi langsung menambah aset pemkot dan nilai dari aset tersebut sesuai dengan berita acara serah terima. Kata ku...
Jurnal Ilmiah Raflesia Akuntansi
Abstrack This study aims to determine the effect of public interest in rahn products before and a... more Abstrack This study aims to determine the effect of public interest in rahn products before and after the Covid-19 pandemic at PT Pegadian Syariah Luwu Branch. The sample in this study were customers who used Rahn products before and after the Covid-19 pandemic. The data collection method used is a questionnaire sheet which is distributed directly to the customers of PT Pegadaian Syariah Luwu Branch. The population in this study are sharia pawnshop customers. The method in determining the sample used by the researcher is porposive sampling with the paired sample t-test analysis technique. The results of this study are that there is a significant difference in public interest in rahn products before and after the Covid-19 pandemic, where after the Covid-19 pandemic, public interest in rahn products has increased. Key Words: Covid-19, Community Interest, Rahn Products.
Shellfish is a marine potential that is closely related to the life of coastal communities. One t... more Shellfish is a marine potential that is closely related to the life of coastal communities. One type of shell that is easy to find and has the potential to be developed is the Bonro-Bonro (Blood Shell) type. This type of shellfish is one of the coastal potentials of Salu Paremang Selatan Village, Kamanre District, Luwu Regency, South Sulawesi. This activity is a community service activity aimed at opening people's understanding of the use of clamshells, which so far have only been a marine waste. This activity begins with observation and problem identification. This service activity was filled with socialization with village officials, PKK women, BUMDES managers, and also youth organizations in the Village of Salu Paremang Selatan. This activity is also filled with training on the use of shells starting with the cleaning process and the creation by utilizing various used plastic containers into flower pots and wall hangings. This activity took place with high enthusiasm from the...
KEUNIS, 2022
This study aims to determine the effect of budegetary participation and accountability on employe... more This study aims to determine the effect of budegetary participation and accountability on employee performance at the BPKAD office Palopo City. This study uses primary data as many as 40 sampels with the sampling method using total sampling. Data collection is done through a questionnaire with the help of the SPSS 23 application. Based on the test results show that budget participation has a significant effect on employee performance while accountability accounting has a significant effect on employee performance.
Menulis Artikel Berkualitas: Perspektif Editor
This study aims to determine and analyze the effect of professional competence and skepticism on ... more This study aims to determine and analyze the effect of professional competence and skepticism on audit quality. The population and sample of this study were auditors who worked at the Inspectorate Offices of Luwu Raya (Palopo City, Luwu Regency, North Luwu Regency, East Luwu Regency). The sampling technique used a census technique. The sample in this study was auditors who worked at the Inspectorate Office throughout Luwu Raya. The data collection method used a questionnaire. Kueisoner research uses a Likert scale. Data analysis using multiple linear regression analysis. This research is expected to be used as input and consideration for auditors and as a field of information for further research. The results showed that competence and skepticism had a significant positive effect on auditor quality. Keywords: competency, skepticism, audit quality.
PERFORMANCE: Jurnal Bisnis & Akuntansi, 2020
Corporate social responsibility or more popularly with the term corporate social responsibility i... more Corporate social responsibility or more popularly with the term corporate social responsibility is a concept in which a company cannot be separated from its relationship with stakeholders or stakeholders. This concept combines social and economic aspects which aim to help create prosperity for company stakeholders such as consumers, the environment and the surrounding community. The purpose of this study is to analyze and reveal the effect of CSR on profitability as calculated by Return on Assets in companies listed on the Jakarta Islamic Index (JII). model of research is quantitative in nature. Methods of data analysis in this study using simple linear regression analysis method. The study population came from companies registered in JII with an observation period from 2013-2018 with the annual report as a research study material. The results of the study showed that CSR had no effect on ROA.
Calcium Channel Blockers Abrogate the Effect of Recombinant Insulin-Like Growth Factor-1 on Human Platelet Aggregation
Clinical Science, 1993
Igfbp-1 Inhibits Basal 3 H-Thymidine Uptake in A7r5 Cells and Potentiates Responses to Plasma and Platelet Releaseate
Clinical Science, 1994
Jurnal Reviu Akuntansi dan Keuangan, 2017
The purpose of this study is to examine the relation between tax avoidance and the firm value.Tax... more The purpose of this study is to examine the relation between tax avoidance and the firm value.Tax avoidance is convinced as wealth transfer from the government to companies which hasobligation to enhance firm value. This study uses annual Cash ETR as a proxy for tax avoidanceand Tobin’s Q as a proxy for firm value. The sample of this research is manufacture companieslisted in Indonesia Stock Exchange for the period 2013 to 2015. Using purposive samplingtechnique, we find 35 firms with 105 observations. The statistical methods used in this researchis Linear Regressions Analysis. The empirical results showed that the tax avoidance effect onfirm value.Keywords:Firm Value, Manufacturing Firm, Tax Avoidance
Menulis Artikel Berkualitas: Perspektif Editor
Pengaruh Pemahaman, Trust, Dan Transparansi Lembaga Zakat Terhadap Minat Masyarakat Membayar Zakat Pada BAZNAS Kabupaten Luwu
The purpose of research is for examine in empirical influence comprehension, trust, and transpare... more The purpose of research is for examine in empirical influence comprehension, trust, and transparency on zakat organization to society interest pay zakat to BAZNAS LUWU area. Subject to use in the research is independent subject (comprehension, trust, and transparency on zakat organization) but dependent subject is (interest). Research do this on Luwu Area with take population muzakki from Badan Amil Zakat Nasional (Baznas). Research kind to use this quantitative descriptive approach with survey method. Population in research is Muzakki it has name on registered BAZNAS Luwu Area. Interpretation technic sample use Accidental samping method is so easy sample to access. Amount determining sample use Slovin formulation. Sample amount to success process data has 68 people. Analysis data tecnic for use in research is Multiple Regresion linear with SPSS Version 23. Result from hypotheses test on research in a partial indication value t count for subject comprehension as big as -0,397. And f...
Pengaruh Utang Perusahaan Terhadap Kinerja Keuangan
Debt is an economic sacrifice that must be made by the company in the future caused because of pr... more Debt is an economic sacrifice that must be made by the company in the future caused because of previous actions and transactions. Debts are classified into two, namely the short-term debts and Long Term Debt. Short-term debt has a maturity of less than one year whereas long-term debt of more than one year. This research use the ROE (Return On Equity) because it can indicate the success or failure of the company's management company maximise the level of shareholder return on investment results. The purpose of this study was to examine the influence of corporate debt in the form of Short Term Debt (STD), Long Term Debt (LTD) and the Total Debt (TD) as variables are independent of financial performance in the form of Return On Equity as the dependent variable. The population in this study are companies listed on the Jakarta Islamic Index (JII) in 2015-2017. Engineering data collection using a purposive sampling method. The data were analyzed by using multiple linear regression. Th...
Pengaruh Karakteristik Perusahaan, Eksposur Media, Kinerja Lingkungan, Kantor Akuntan Publik Dan Agresivitas Pajak Terhadap Corporate Social Responsibility Disclosure
The objective of this research is to test the affect of companies’ characteristic represented by ... more The objective of this research is to test the affect of companies’ characteristic represented by companies’ size, profitability, liquidity, and media exposure, environmental performance, public accounting firms and tax aggressivenessas independent variables on corporate social responsibility disclosure as the dependent variable. The population in this research is company listed on the Jakarta Islamic Index in the period 2013-2015. The number of samples in this research were 51 company by purposive sampling method. Types of data used are secondary data. Data were analized using multiple linier regression. The result of this research shows thatcompanies’ size, liquidity, environmental performance and public accounting firmshave effects corporate social responsibility disclosure. while profitability, media exposure and tax aggressiveness hadno effects corporate social responsibility disclosure. Simultaneously, variables companies’ size, profitability, liquidity, media exposure, environ...
This study aimed to examine the effect of growth sales and company profits on tax avoidance pract... more This study aimed to examine the effect of growth sales and company profits on tax avoidance practices in companies listed on the Jakarta Islamic Index in period of 2015-2019. The method in this research uses a quantitative approach. Population and sample come from the annual reports of companies listed on the Jakarta Islamic index with the sample criteria that have been determined using the purposive sampling method. Data analysis using multiple linear regression. The proxy for tax avoidance practice uses the effective tax rate. The analysis results showed that the sales growth variable does not affect tax avoidance. It is caused by decreased sales growth and makes company profits. Also, the company decrease does not need to do tax avoidance. Meanwhile, company profit affects tax avoidance. It indicates that the high profit of the company will make management carry out careful tax planning. In the end, it will produce an optimal tax that will be distributed to the state. Penelitian ...
Indonesia Berdaya
The learning garden is implemented as an additional learning facility for school children in the ... more The learning garden is implemented as an additional learning facility for school children in the Tarobok village. This program aims to mobilize children to carry out positive activities and repeat the lessons they previously received at school. activities carried out include general learning such as reading, counting and memorizing. Learning English and religious education is also carried out in the learning park. The techniques used are quizzes, presentations, focus group discussions, and singing. The results of this activity really helped the children to increase their enthusiasm for learning, especially in the aspects of literacy and numeracy. Abstrak: Taman belajar dilaksanakan sebagai sarana pembelajaran tambahan bagi anak-anak sekolah di desa tarobok. Program ini bertujuan untuk memobilisasi anak-anak agar melakukan aktivitas positif dan mengulangi pembelajaran yang sebelumnya mereka dapatkan di sekolah. aktivitas yang dilakukan antara lain pembelajaran umum seperti membaca, m...
Strategy for Collection and Distribution of ZIS Funds during a Pandemic in Lazismu
Proceedings of the 3rd Borobudur International Symposium on Humanities and Social Science 2021 (BIS-HSS 2021), 2023
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
The purpose of this study was to find out the implementation of Pernyataan Standar Akuntansi Keua... more The purpose of this study was to find out the implementation of Pernyataan Standar Akuntansi Keuangan Nomor 109 (PSAK 109) concerning Accounting for Zakat, Infaq/Alms at BAZNAS Palopo City and North Luwu Regency. Data analysis used is descriptive qualitative. Data were obtained through interviews with BAZNAS management in Palopo City and North Luwu Regency. The results of this study indicate that BAZNAS Palopo City and North Luwu Regency have implemented PSAK 109 in their financial reports with five items, namely balance sheets, reports on changes in assets under management, reports on changes in funds, reports on cash flows, and notes to financial statements. BAZNAS for Palopo City and North Luwu Regency do not manage non-halal funds because they do not use conventional bank accounts. Abstrak Tujuan penelitian ini adalah untuk mengetahui implementasi Pernyataan Standar Akuntansi Keuangan Nomor 109 (PSAK 109) tentang Akuntansi Zakat, Infak/Sedekah pada BAZNAS Kota Palopo dan Kabupat...
J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI
This study aims to determine the analysis of the factors that influence customers to make mudhara... more This study aims to determine the analysis of the factors that influence customers to make mudharabah deposits at Islamic banks in the city of Palopo. The data collection method used is direct questionnaires which are distributed directly to customers at Bank Muamalat Palopo City. The population in this study were all customers of Bank Muamalat Palopo City and the determination of the sample using the slovin formula technique with a total sample of 98 respondents. The data analysis technique used is multiple linear regression analysis. Based on the results of multiple linear regression analysis shows that the profit sharing ratio and promotion costs simultaneously have a significant effect on mudharabah deposits at Bank Muamalat Palopo City.
J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI
Abstrak Penelitian ini bertujuan untuk melihat penerapan PSAP pada kantor BPKAD mulai dari kebij... more Abstrak Penelitian ini bertujuan untuk melihat penerapan PSAP pada kantor BPKAD mulai dari kebijakan, sistematika penilaian pengukuran, hingga pengakuan aset pemerntah daerah, metode yang digunakan pada penelitian ini adalah analisis deskriptif komperatif, yaitu peneliti mengumpulkan data yang ada berupa data dari objek penelitian maupun data yang di analisis serta hasil wawancara dengan narasumber, data tersebut dihimpun sehingga mendapatkan kesimpulan dalam menjawab rumusan masalah, dari hasil wawancara dan analisis data yang dilakukan peneliti, pemerintah kota palopo dalam hal ini kantor BPKAD telah menerapkan Standar Akuntansi Pemerintah dapat dilihat dari lampiran kebijakan yang dikeluarkan pemerintah kota palopo yang menjadi acuan BPKAD, peyusunan laporan keuangan telah sesuai dengan standar yang ada, adapun pemindahan aset yang terjadi tidak di revaluasi akan tetapi langsung menambah aset pemkot dan nilai dari aset tersebut sesuai dengan berita acara serah terima. Kata ku...
Jurnal Ilmiah Raflesia Akuntansi
Abstrack This study aims to determine the effect of public interest in rahn products before and a... more Abstrack This study aims to determine the effect of public interest in rahn products before and after the Covid-19 pandemic at PT Pegadian Syariah Luwu Branch. The sample in this study were customers who used Rahn products before and after the Covid-19 pandemic. The data collection method used is a questionnaire sheet which is distributed directly to the customers of PT Pegadaian Syariah Luwu Branch. The population in this study are sharia pawnshop customers. The method in determining the sample used by the researcher is porposive sampling with the paired sample t-test analysis technique. The results of this study are that there is a significant difference in public interest in rahn products before and after the Covid-19 pandemic, where after the Covid-19 pandemic, public interest in rahn products has increased. Key Words: Covid-19, Community Interest, Rahn Products.
Shellfish is a marine potential that is closely related to the life of coastal communities. One t... more Shellfish is a marine potential that is closely related to the life of coastal communities. One type of shell that is easy to find and has the potential to be developed is the Bonro-Bonro (Blood Shell) type. This type of shellfish is one of the coastal potentials of Salu Paremang Selatan Village, Kamanre District, Luwu Regency, South Sulawesi. This activity is a community service activity aimed at opening people's understanding of the use of clamshells, which so far have only been a marine waste. This activity begins with observation and problem identification. This service activity was filled with socialization with village officials, PKK women, BUMDES managers, and also youth organizations in the Village of Salu Paremang Selatan. This activity is also filled with training on the use of shells starting with the cleaning process and the creation by utilizing various used plastic containers into flower pots and wall hangings. This activity took place with high enthusiasm from the...
KEUNIS, 2022
This study aims to determine the effect of budegetary participation and accountability on employe... more This study aims to determine the effect of budegetary participation and accountability on employee performance at the BPKAD office Palopo City. This study uses primary data as many as 40 sampels with the sampling method using total sampling. Data collection is done through a questionnaire with the help of the SPSS 23 application. Based on the test results show that budget participation has a significant effect on employee performance while accountability accounting has a significant effect on employee performance.
Menulis Artikel Berkualitas: Perspektif Editor
This study aims to determine and analyze the effect of professional competence and skepticism on ... more This study aims to determine and analyze the effect of professional competence and skepticism on audit quality. The population and sample of this study were auditors who worked at the Inspectorate Offices of Luwu Raya (Palopo City, Luwu Regency, North Luwu Regency, East Luwu Regency). The sampling technique used a census technique. The sample in this study was auditors who worked at the Inspectorate Office throughout Luwu Raya. The data collection method used a questionnaire. Kueisoner research uses a Likert scale. Data analysis using multiple linear regression analysis. This research is expected to be used as input and consideration for auditors and as a field of information for further research. The results showed that competence and skepticism had a significant positive effect on auditor quality. Keywords: competency, skepticism, audit quality.
PERFORMANCE: Jurnal Bisnis & Akuntansi, 2020
Corporate social responsibility or more popularly with the term corporate social responsibility i... more Corporate social responsibility or more popularly with the term corporate social responsibility is a concept in which a company cannot be separated from its relationship with stakeholders or stakeholders. This concept combines social and economic aspects which aim to help create prosperity for company stakeholders such as consumers, the environment and the surrounding community. The purpose of this study is to analyze and reveal the effect of CSR on profitability as calculated by Return on Assets in companies listed on the Jakarta Islamic Index (JII). model of research is quantitative in nature. Methods of data analysis in this study using simple linear regression analysis method. The study population came from companies registered in JII with an observation period from 2013-2018 with the annual report as a research study material. The results of the study showed that CSR had no effect on ROA.
Calcium Channel Blockers Abrogate the Effect of Recombinant Insulin-Like Growth Factor-1 on Human Platelet Aggregation
Clinical Science, 1993
Igfbp-1 Inhibits Basal 3 H-Thymidine Uptake in A7r5 Cells and Potentiates Responses to Plasma and Platelet Releaseate
Clinical Science, 1994
Jurnal Reviu Akuntansi dan Keuangan, 2017
The purpose of this study is to examine the relation between tax avoidance and the firm value.Tax... more The purpose of this study is to examine the relation between tax avoidance and the firm value.Tax avoidance is convinced as wealth transfer from the government to companies which hasobligation to enhance firm value. This study uses annual Cash ETR as a proxy for tax avoidanceand Tobin’s Q as a proxy for firm value. The sample of this research is manufacture companieslisted in Indonesia Stock Exchange for the period 2013 to 2015. Using purposive samplingtechnique, we find 35 firms with 105 observations. The statistical methods used in this researchis Linear Regressions Analysis. The empirical results showed that the tax avoidance effect onfirm value.Keywords:Firm Value, Manufacturing Firm, Tax Avoidance
Menulis Artikel Berkualitas: Perspektif Editor
Pengaruh Pemahaman, Trust, Dan Transparansi Lembaga Zakat Terhadap Minat Masyarakat Membayar Zakat Pada BAZNAS Kabupaten Luwu
The purpose of research is for examine in empirical influence comprehension, trust, and transpare... more The purpose of research is for examine in empirical influence comprehension, trust, and transparency on zakat organization to society interest pay zakat to BAZNAS LUWU area. Subject to use in the research is independent subject (comprehension, trust, and transparency on zakat organization) but dependent subject is (interest). Research do this on Luwu Area with take population muzakki from Badan Amil Zakat Nasional (Baznas). Research kind to use this quantitative descriptive approach with survey method. Population in research is Muzakki it has name on registered BAZNAS Luwu Area. Interpretation technic sample use Accidental samping method is so easy sample to access. Amount determining sample use Slovin formulation. Sample amount to success process data has 68 people. Analysis data tecnic for use in research is Multiple Regresion linear with SPSS Version 23. Result from hypotheses test on research in a partial indication value t count for subject comprehension as big as -0,397. And f...
Pengaruh Utang Perusahaan Terhadap Kinerja Keuangan
Debt is an economic sacrifice that must be made by the company in the future caused because of pr... more Debt is an economic sacrifice that must be made by the company in the future caused because of previous actions and transactions. Debts are classified into two, namely the short-term debts and Long Term Debt. Short-term debt has a maturity of less than one year whereas long-term debt of more than one year. This research use the ROE (Return On Equity) because it can indicate the success or failure of the company's management company maximise the level of shareholder return on investment results. The purpose of this study was to examine the influence of corporate debt in the form of Short Term Debt (STD), Long Term Debt (LTD) and the Total Debt (TD) as variables are independent of financial performance in the form of Return On Equity as the dependent variable. The population in this study are companies listed on the Jakarta Islamic Index (JII) in 2015-2017. Engineering data collection using a purposive sampling method. The data were analyzed by using multiple linear regression. Th...
Pengaruh Karakteristik Perusahaan, Eksposur Media, Kinerja Lingkungan, Kantor Akuntan Publik Dan Agresivitas Pajak Terhadap Corporate Social Responsibility Disclosure
The objective of this research is to test the affect of companies’ characteristic represented by ... more The objective of this research is to test the affect of companies’ characteristic represented by companies’ size, profitability, liquidity, and media exposure, environmental performance, public accounting firms and tax aggressivenessas independent variables on corporate social responsibility disclosure as the dependent variable. The population in this research is company listed on the Jakarta Islamic Index in the period 2013-2015. The number of samples in this research were 51 company by purposive sampling method. Types of data used are secondary data. Data were analized using multiple linier regression. The result of this research shows thatcompanies’ size, liquidity, environmental performance and public accounting firmshave effects corporate social responsibility disclosure. while profitability, media exposure and tax aggressiveness hadno effects corporate social responsibility disclosure. Simultaneously, variables companies’ size, profitability, liquidity, media exposure, environ...
This study aimed to examine the effect of growth sales and company profits on tax avoidance pract... more This study aimed to examine the effect of growth sales and company profits on tax avoidance practices in companies listed on the Jakarta Islamic Index in period of 2015-2019. The method in this research uses a quantitative approach. Population and sample come from the annual reports of companies listed on the Jakarta Islamic index with the sample criteria that have been determined using the purposive sampling method. Data analysis using multiple linear regression. The proxy for tax avoidance practice uses the effective tax rate. The analysis results showed that the sales growth variable does not affect tax avoidance. It is caused by decreased sales growth and makes company profits. Also, the company decrease does not need to do tax avoidance. Meanwhile, company profit affects tax avoidance. It indicates that the high profit of the company will make management carry out careful tax planning. In the end, it will produce an optimal tax that will be distributed to the state. Penelitian ...