PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perbankan Syariah di Indonesia Periode 2010-2019)

Ade Dwi Resita, Anggita Langgeng Wijaya, Nik Amah

Abstract


This study aims to determine "The Effect of Good Corporate Governance and Leverage on Tax Avoidance in Islamic Banking in Indonesia 2010-2019 Period". The dependent variable in this study is Tax Avoidance which is proxied by the Effective Tax Rate (ETR). The independent variables consist of the Audit Committee, the Sharia Supervisory Board, and Leverage, which is proxied by the Debt To Equity Ratio (DER). The population in this study was 14 banks. The sampling technique used purposive sampling according to certain criteria and samples that can be taken from 8 banks. The data analysis method used is multiple linear regression analysis. The feasibility test of the data used the classic assumption test, namely normality test, multicollinearity, autocorrelation, and heterocedasticity (glejser). The results prove that the Audit Committee variable has no
effect on ETR. The Sharia Supervisory Board variable has no effect on ETR, and the DER variable has no effect on ETR. Before making a tax payment, it would be better if all related parties check it first in order to avoid tax avoidance because the tax paid is not in accordance with the provisions.
Keywords: Audit Committee, Sharia Supervisory Board, Leverage, Tax Avoidance

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