PENGARUH DEWAN PENGAWAS SYARI’AH DAN KARAKTERISTIK BANK SYARI’AH TERHADAP PRAKTIK PENGHINDARAN PAJAK DI INDONESIA

Ahmad Naufal, NIM.: 18108040037 (2023) PENGARUH DEWAN PENGAWAS SYARI’AH DAN KARAKTERISTIK BANK SYARI’AH TERHADAP PRAKTIK PENGHINDARAN PAJAK DI INDONESIA. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Tax is the largest state revenue in Indonesia compared to other sources of income. The difference in interests between the government and taxpayers results in ineffective tax revenues and is still a big obstacle for the government. This study aims to examine the effect of SSB characteristics, size of Islamic banks, age of Islamic banks, and profitability of Islamic banks on tax avoidance. The results of this study indicate that the variables of SSB size, across SSB members, bank age, and bank profitability have a positive effect on tax evasion. Variables, SSB expertise, SSB reputation, SSB replacement, and bank size have a negative effect. Meanwhile, SSB education level and SSB remuneration variables have no effect on tax evasion.

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