PENGARUH ISLAMIC CORPORATE GOVERNANCE DAN KINERJA LABA TERHADAP TAX AVOIDANCE (Studi Empiris pada Perbankan Syariah yang terdaftar di Otoritas Jasa Keuangan di Indonesia Periode 2010-2019)

Septy May Youlinda, Anny Widiasmara, Nik Amah

Abstract


This study aims to provide empirical evidence regarding the effect of Islamic Corporate Governance with indicators of board size, number of board meetings, size of audit committee, number of audit committee meetings, size of sharia supervisory board, number of sharia supervisory board meetings and also earnings performance with profitability as a proxy for tax avoidance. The data used is secondary data in the form of an annual report which is downloaded from the respective Islamic banking websites registered with the Financial Services Authority for the 2010-2019 period. The sample selection technique used purposive sampling method in order to get 55 companies that match the criteria. The analysis technique uses multiple linear regression which is tested using the SPSS version 21 application. The results of this study indicate that all indicators of Islamic corporate governance have no effect on tax avoidance. Meanwhile, the earnings performance (profitability) by using the ROA proxy has a significant effect on tax avoidance.
Keywords: Islamic corporate governance, profit performance, and tax avoidance.

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