scholarly journals Pengaruh Islamic Corporate Governance Terhadap Tax Avoidance Pada Bank Umum Syariah Di Indonesia

Media Ekonomi ◽  
2021 ◽  
pp. 9
Author(s):  
Metiya Fatikhatur Risqiyah ◽  
Bambang Agus Pramuka
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Commercial Banks ◽  
Audit Committee ◽  
Sampling Method ◽  
Supervisory Board ◽  
Tax Avoidance ◽  
Company Size ◽  
Islamic Banks

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.

scholarly journals Pengaruh Corporate Gorvenance Islam terhadap Tax Avoidance

2019 ◽  
Vol 6 (2) ◽  
pp. 69
Author(s):  
Yusvita Nena Arinta
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Audit Committee ◽  
Tax Avoidance ◽  
Financial Statements ◽  
Committee Meeting ◽  
Good Corporate Governance ◽  
Full Effect ◽  
Tax Gap

The purpose of the study was to investigate the effect of  Islamic corporate governance on <em>tax avoidance</em> of sharia banking in Indonesia. The data that used in this study is scendary data derived from annual financial statements and good corporate governance report of sharia banking in Indonesia during 2013-2017 period. The number of sharia banking that became sample in this study were 8 banks so there 55 research samples. The metohod of analysis that use is multiple regression analysis. The results of this study show that the elements of corporate governance that consist of  the board of commissioners, the board of commissioner meeting, the board of sharia, the board of sharia meeting, audit committee, meeting of audit comitte significantly influence the activity of tax avoidance as measured using proxy book tax gap. Other results show that the tax avoidance activity as measured with proxy book tax gap are not affected significantly by the board of commissioner meeting. Limitation of this study is use corporate governance’s proxy separately, so it can’t capture the full effect of corporate governane.

scholarly journals Pengaruh Tata Kelola Perusahaan dan Kualitas Auditor terhadap Manajemen Laba pada Bank Umum Syariah di Indonesia

2019 ◽  
Vol 18 (2) ◽  
pp. 85
Author(s):  
Triana Novitasari ◽  
Nur Hisamuddin ◽  
Bunga Maharani
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Audit Committee ◽  
Sampling Method ◽  
Supervisory Board ◽  
Positive Influence ◽  
Managerial Ownership ◽  
Islamic Banks ◽  
Data Resource ◽  
Auditor Quality

The aimed of this research was to examine the influence of corporate governance and auditor quality on earnings management in islamic banks in Indonesia. Corporate governance in this research used the size of audit committee, the size of Shariah Supervisory Board  and managerial ownership as a proxy. Auditor quality in this research used accountant firm size as a proxy. The type of this research was explanatory research. The population were islamic banks listed in Bank Indonesia during 2013-2018. Using purposive sampling method, the sample were 60 islamic banks in Indonesia. Data resource using annual report from each islamic banks. The analysis method using multiple linear regression. The result indicated that managerial ownership had positive influence on earnings management, meanwhile the size of audit committee, the size of SSB, and auditor quality had no influence on earnings management. Keywords: auditor quality, corporate governance, earnings management, islamic banks  

scholarly journals Pengaruh Dewan Komisaris, Komite Audit, Dan Dewan Pengawas Syariah Terhadap Kinerja Perbankan Syariah

2020 ◽  
Vol 2 (1) ◽  
pp. 2554-2569
Author(s):  
Jumainii Azizah ◽  
Erinos NR
Keyword(s):  
Commercial Banks ◽  
Audit Committee ◽  
Sampling Method ◽  
Empirical Studies ◽  
Supervisory Board ◽  
Audit Committees ◽  
Islamic Banks ◽  
Panel Data Regression ◽  
Data Regression ◽  
Supervisory Boards

This study aims to determine and analyze the influence of the Board of Commissioners, the Audit Committee and the Sharia Supervisory Board on the Performance of Sharia commercial banks Empirical studies on Sharia commercial banks in 2014-2018 both simultaneously and in part. The data analysis method used is panel data regression analysis. Using a purposive sampling method to get a sample of 10 Islamic banks from 12 Islamic banks. Based on the results of the study note that the board of commissioners, audit committees, sharia supervisory boards simultaneously affect the performance of Islamic banks. But partially, the board of commissioners, audit committee, sharia supervisory board did not affect the performance of Islamic Banks in Islamic Banking in 2014-2018.

scholarly journals Islamic Corporate Governance and Internal Control Influance on Fraud in Sharia Commercial Banks

2020 ◽  
Vol 1 (1) ◽  
pp. 28
Author(s):  
Mariyam Chairunisa
Keyword(s):  
Corporate Governance ◽  
Internal Control ◽  
Financial Services ◽  
Commercial Banks ◽  
Audit Committee ◽  
Supervisory Board ◽  
Negative Effect ◽  
Descriptive Approach ◽  
Quantitative Descriptive ◽  
Positive Effect

This study aims to examine impact of Islamic Corporate Governance and Internal Control on Fraud on sharia Commercial Bank in Indonesia. The unit analysis of this research is Sharia Commercial Banks in Indonesia which have been registered in the Financial Services Authority (OJK) period 2012 to 2017. This research was done to 11 Islamic commercial banks by using quantitative-descriptive approach. The results of this research showed that Sharia Supervisory Board and Internal Control have negative effect and unsignificant  on Fraud. However, Audit Committee has a positive effect and significant on fraud .

scholarly journals TATA KELOLA DAN RISIKO BANK SYARIAH DI INDONESIA PERIODE 2008-2016

2018 ◽  
Vol 14 (2) ◽  
pp. 172
Author(s):  
Siti Mutmainah
Keyword(s):  
Corporate Governance ◽  
Central Bank ◽  
Audit Committee ◽  
Risk Control ◽  
Supervisory Board ◽  
Islamic Banks ◽  
Research Focus ◽  
Financing Risk

This study investigates the effect of corporate governance on Islamic bank’s risk in Indonesia during 2008-2016. The bank’s governance consists of board of commissioner (including risk control committe and audit committee), management, and sharia supervisory board. Because of the existence of these boards is a mandatory, hence this research focus on the amount of members and meetings in each board and committee. Results show that the amount of meetings held by management and risk control committee negatively influence the financing risk. This research implies the Islamic banks to strenghten their governance to control their banks’ risk. This research also recommends Central Bank and National Sharia Board to be more effective in performing its supervisory function.

scholarly journals Islamic corporate governance and financial statements fraud: A study of Islamic banks

2021 ◽  
Vol 10 (2, special issue) ◽  
pp. 361-368
Author(s):  
Hasan Mukhibad ◽  
Prabowo Yudo Jayanto ◽  
Indah Anisykurlillah
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Supervisory Board ◽  
Financial Statements ◽  
Financial Statement ◽  
Islamic Banks ◽  
Financial Statement Fraud ◽  
External Auditors ◽  
Or Economics ◽  
Incorrect Information

Financial statement fraud (FSF) in Islamic banks is unethical because it generates incorrect information for the stakeholders (Anisykurlillah, Jayanto, Mukhibad, & Widyastuti, 2020; Obid & Demikha, 2011). We identify some institutional factors, specifically corporate governance, as factors that can control FSF. Using the sample of Islamic banks in Indonesia, we found that the attributes of the bank’s Sharia Supervisory Board (SSB), such as its expertise, the number of members, and the number of meetings it holds, can reduce FSF. Besides, the number of audit committee members, and the reputation of the external auditors, can also help control FSF. This research does not find any influence of the board of commissioners’ structure toward FSF. Another finding is that of the three SSB attributes used in this research, the most decisive influence for controlling FSF is each SSB’s expertise in accounting, finance, or economics. We suggest that every SSB should have experts in those fields to complement the expertise in Islamic legal fields.

scholarly journals Pendapatan Non-Halal, Zakat, Dewan Pengawas Syariah dan Reputasi Perbankan Syariah di Indonesia

2021 ◽  
Vol 5 (1) ◽  
pp. 31-43
Author(s):  
Indria Puspitasari Lenap ◽  
Nina Karina Karim ◽  
Elin Erlina Sasanti
Keyword(s):  
Significant Role ◽  
Sampling Method ◽  
Supervisory Board ◽  
Islamic Banking ◽  
Company Size ◽  
Islamic Banks ◽  
Financial Report ◽  
Purposive Sampling ◽  
Ideal Number ◽  
The Ideal

This study examines the influence of non-halal funds, zakat, and the number of Sharia Supervisory Board (SSB) on the reputation of Islamic banking in Indonesia. The sample is determined by the purposive sampling method and resulted in 7 banks or 35 observations from 2014 to 2018. The results showed that non-halal funds did not affect the reputation of Islamic banking. However, non-halal funds in the company's financial report notes show that Islamic banks, especially in Indonesia, have not fulfilled sharia regulations. The results also showed that zakat affects the reputation of Islamic banking. Zakat in Indonesia is greatly influenced by company size in terms of its assets. Zakat paid by Islamic banks in Indonesia is still low, and the gap for the welfare of the directors and employees of Islamic banks is a huge difference. Furthermore, this study indicated that the number of SSB affects the reputation of Islamic banking. Therefore, SSB has a significant role in compiling reports about sharia compliance. The ideal number of SSB is between 3 and 6 people.

scholarly journals COMPANY SIZE, SALES GROWTH AND LEVERAGE AGAINST TAX AVOIDANCE IN PROPERTY AND REAL ESTATE COMPANIES ON THE INDONESIAN STOCK EXCHANGE FOR THE PERIOD OF 2012-2018

2020 ◽  
Vol 5 (2) ◽  
pp. 85
Author(s):  
Agung Fajar Ilmiyono ◽  
Rima Auliyamartha Agustina
Keyword(s):  
Regression Analysis ◽  
Real Estate ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Company Size ◽  
Sales Growth ◽  
Analysis Techniques ◽  
The Government

ABSTRACTThe difference in tax interests between companies and the government encourages companies to regulate the amount of tax burden to be paid, a strategy that is usually used by companies, namely tax avoidance, besides that the tax ratio in Indonesia has decreased from 2012-2017. This phenomenon shows that tax avoidance is still being carried out. This research aims to examine the effect of company size, sales growth, and leverage on tax avoidance in property and real estate companies listed on the IDX in the period 2012-2018. Twenty-one samples were tested with classical assumption test, using multiple regression analysis techniques. The results show that partially company size has an effect on tax avoidance, sales growth has no effect on tax avoidance and leverage has an effect on tax avoidance. Simultaneously, company size, sales growth and leverage have an effect on tax avoidance.Keywords: Leverage, Sales Growth, Tax Avoidance and Company Size

scholarly journals Corporate Governance dan Kinerja Keuangan

2020 ◽  
Vol 17 (4) ◽  
pp. 566-589
Author(s):  
Haniatus Sa’diyah
Keyword(s):  
Corporate Governance ◽  
Data Analysis ◽  
Panel Data ◽  
Financial Performance ◽  
Board Of Directors ◽  
Commercial Banks ◽  
Sampling Method ◽  
Supervisory Board ◽  
Testing Methods ◽  
The Board Of Directors

This study aims to determine the effect of corporate governance as proxied by the Board of Commissioners, the Board of Independent Commissioners, the Board of Directors and the Sharia Supervisory Board on Financial Performance, through a connecting variable, namely Non Performing Financing (NPF). The sample of this research is using purposive sampling method. The population is 13 Islamic Commercial Banks in Indonesia. The samples obtained were 8 Islamic Commercial Banks. The data is obtained from the quarterly reports of each bank, namely the first quarter of 2017 to the second quarter of 2020. Data analysis and hypothesis testing methods use path analysis using panel data. The results of this study indicate that corporate governance as proxied by the Board of Commissioners, the Independent Commissioner, the Board of Directors and the Sharia Supervisory Board has no effect on financial performance and non-performing financing. This means that higher corporate governance does not affect financial performance or non-performing financing. In this study it was also found that non-performing financing has an effect on financial performance. If non-performing financing decreases, financial performance will increase. In addition, non-performing financing in this study cannot be an intervening variable for corporate governance.

scholarly journals PENGARUH KARAKTER EKSEKUTIF DAN DIMENSI TATA KELOLA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)

2019 ◽  
Vol 2 (1) ◽  
pp. 1 ◽  
Author(s):  
Sharma Aidha Afriyanti
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Positive Effect

The purpose of the study is to analyze the influence of executive character and corporate governance dimensions on tax avoidance in manufacturing companies that listed on the Indonesia Stock Exchange Period 2012-2016. The samples of this study is 37 companies that selected by using purposive sampling method. The results of this study shows that: Executive characters positive effect on tax avoidance. Independent commissioners not effect on tax avoidance. The audit committee not effect on tax avoidance. Audit quality positive effect on tax avoidance.

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