How is enemies reflected damage calculated?

I’ve always had extremely varying experiences with enemies which reflect damage without changing my build. Sometimes I can facetank them barely noticing the damage and other times I go from 100% to 0 in a single hit.

I realize that if they have more DA and resistances than another enemy, the reflected damage must also reduced. For example rogue dungeon or open world mobs with reflect damage are way scarier than those in SR and Crucible.

But I don’t feel like this can be the only thing, do they also have different amounts of reflect % determined by a RNG roll? Levelling a new character and haven’t invested in ‘reflected damage taken reduction’ and an enemy 7 lvls above me (so should have decent DA) just makes me explode on the first hit every time.
Other enemies with reflect on this character have required a little bit of carefulness to deal with but I was still able to facetank them and contentiously attack thanks to life steal and other sustain.

EDIT:
I just checked and this particular enemy’s DA is high enough that I can’t even crit it.
Can’t upload images for some reason, forum issue?

I bet we won’t know until a GD dev tells us. Some people say it’s scaling with your crit, some that it doesn’t, some say it scales with your and enemy resist, some say it doesn’t.

Reflected damage scaled with YOUR resist, 100%. That’s why physical/interna trauma damage is the most dangerous when reflected. It also scales with DoT duration, so when you have something like +400% to DoT duration, you receive a VERY long nasty DoT on you, that can even kill you.
That’s why you should care about reflect mostly when you use physical damage or long-duration DoT. Especially - when you use both (long-duration IT DoTs).

Oh, and reflect seems to be heavily nerfed in Crucible and SR. No need to worry about it there. Only campain is the place where you worry about reflect.