Gunawan, M. Indra and Mukhzarudfa, Mukhzarudfa and Wahyudi, Ilham (2019) THE EFFECT OF GOOD CORPORATE GOVERNANCE APPLICATION ON TAX AVOIDANCE IN INDONESIA SHARIA BANKING PERIODE 2013 - 2017. Jurnal Akuntansi & Keuangan Unja, 4 (4). pp. 1-100.
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The Effect of Good Corporate Governance Application on Tax Avoidance in Indonesia Sharia Banking Periode 2013-2017.pdf Download (507kB) |
Abstract
The financial and banking industry provides the largest tax contribution in Indonesia as well as the industry which has the most tax evasion. This study aims to examine whether good corporate governance as proxied by the effectiveness of the board of commissioners and audit committees, audit quality and institutional ownership is able to minimize the avoidance of banking taxes, especially sharia banking in Indonesia, which not only applies good corporate governance principles but also applies sharia principles. This research will use quantitative research methods with multiple linear regression analysis models. Researchers observed 35 samples of Islamic banking companies in Indonesia in 2013-2017. The results of the research prove that the effectiveness of the board of commissioners, the effectiveness of the audit committee and institutional ownership have a great influence on tax avoidance of Islamic banking in Indonesia, while the quality of auditors has no effect in making policies that are related to tax avoidance.
| Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Pascasarjana > Ilmu Akutansi |
| Depositing User: | MUKHZARUDFA |
| Date Deposited: | 19 Mar 2021 08:18 |
| Last Modified: | 19 Mar 2021 08:18 |
| URI: | https://repository.unja.ac.id/id/eprint/18689 |
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