TY  - THES
N1  - Pembimbing: Dinik Fitri Rahajeng Pangestuti, S.E., M.Ak
ID  - digilib60661
UR  - https://digilib.uin-suka.ac.id/id/eprint/60661/
A1  - Muhammad Farid Ali, NIM.: 19108040040
Y1  - 2023/07/20/
N2  - Taxes are a source of government fiscal revenue that plays an important role in the economy. Taxes are the largest source of state revenue in Indonesia compared to other sources of income. Therefore, taxes are considered something that is vital in supporting the growth and development of the country. However, taxes are considered a burden for the company. So that companies try to reduce their tax burden with tax avoidance schemes. This study aims to examine the influence of the Sharia Supervisory Board, political connections, institutional ownership, and corporate social responsibility on tax avoidance. The results of this study indicate that the SSB variable with indicators of SSB education level, SSB expertise, SSB reputation, and political connection variables have a positive effect on tax evasion. The SSB variable with SSB cross-member indicators and institutional ownership variables have a negative effect on tax avoidance. Meanwhile, the SSB variable with indicators of SSB size, SSB remuneration, and SSB turnover, as well as corporate social responsibility variables have no effect on tax avoidance.
PB  - UIN SUNAN KALIJAGA YOGYAKARTA
KW  - Penghindaran Pajak
KW  -  Dewan Pengawas Syariah
KW  -  Koneksi Politik
KW  -  Kepemilikan Institusional
KW  -  Corporate Social Responsibility
M1  - skripsi
TI  - PENGARUH DEWAN PENGAWAS SYARIAH, KONEKSI POLITIK, KEPEMILIKAN INSTITUSIONAL, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK PADA PERBANKAN SYARIAH DI INDONESIA
AV  - restricted
EP  - 113
ER  -