Abstract
This research aimed to examine wether Islamic Corporate Governance proxied by the Sharia Supervisory Board, audit committee, proportion board of commissioners, profitabilitas and company size is able to minimize the tax avoidance of Islamic Banks in Indonesia. The sample of Islamic banks was used 11 Islamic Commercial Banks in the period 2015-2019. The sample was selected using a purposive sampling method. Multiple regression analysis is employed to test the hypotheses The results of this study show that sharia supervisory board, audit committee and proportion board of commissioner have a negative affect on tax avoidance, while profitability and company size have a possitive affect on tax avoidance.
Highlights
Pendapatan negara tertinggi salah satunya ditopang dari sektor perpajakan
Multiple regression analysis is employed to test the hypotheses The results of this study show that sharia supervisory board, audit committee and proportion board of commissioner have a negative affect on tax avoidance, while profitability and company size have a possitive affect on tax avoidance
Pengaruh Corporate Governance Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013
Summary
Penelitian ini dilakukan untuk menguji apakah Islamic Corporate Governance yang diproksikan oleh dewan pengawas syariah, komite audit dewan komisaris independen, profitabilitas dan ukuran perusahaan dapat meminimalkan penghindaran pajak pada Bank Umum Syariah di Indonesia. Sampel bank syariah yang digunakan berjumlah 11 Bank Umum Syariah periode 2015-2019. Hasil penelitian menunjukan bahwa dewan pengawas syariah, komite audit dan proporsi komisaris independen berpengaruh negatif terhadap tax avoidance, sedangkan profitabilitas dan ukuran perusahaan berpengaruh positif terhadap tax avoidance. Kata Kunci : Islamic Corporate Governance, Tax Avoidance, Banks Umum Syariah, Dewan Pengawas Syariah
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