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Salsabila

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Open access Aug 2026

Firm size, profitability, and tax avoidance: Evidence from Indonesia's listed food and beverage companies, 2021–2023

This study examines how firm size and profitability relate to tax avoidance among food and beverage companies listed on the Indonesia Stock Exchange (IDX) over 2021–2023. Tax avoidance is measured using the Cash Effective Tax Rate (Cash ETR), firm size is proxied by the natural logarithm of total assets, and profitabil...

Novi Aulia, Fitriani, Salsabila et al. · 0 citations
Open access Aug 2026

In Silico Study of Potential Anti-Cholesterol of Garlic (Allium sativum L.) Against the HMG-CoA Reductase Enzyme

Evaluated garlic active compounds as inhibitors of HMG-CoA reductase using an in silico approach revealed that tryptophan has potential as a cholesterol-lowering drug candidate, although further studies are required to address its safety profile.

Vannisa Artasya, Muhamad Ali Daffa, Nisriinaa Ayu Dewanto et al. · 0 citations

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