Open AccessPengaruh Islamic Corporate Governance Terhadap Tax Avoidance Pada Bank Umum Syariah Di Indonesia
Author(s) -
Metiya Fatikhatur Risqiyah,
Bambang Agus Pramuka
Publication year - 2021
Publication title -
media ekonomi/media ekonomi
Language(s) - English
Resource type - Journals
eISSN - 2579-4418
pISSN - 1411-2973
DOI - 10.30595/medek.v0i0.11776
Subject(s) - audit committee , nonprobability sampling , accounting , sharia , profitability index , islam , business , corporate governance , tax avoidance , sample (material) , audit , supervisory board , affect (linguistics) , finance , double taxation , psychology , population , theology , philosophy , chemistry , demography , chromatography , sociology , communication
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.