PENGARUH STRUKTUR KEPEMILIKAN, KARAKTERISTIK DEWAN PENGAWAS SYARIAH, DAN KESULITAN FINANSIAL PADA STRATEGI PENGHINDARAN PAJAK

Nurma Roudlotul Jannah, NIM.: 19108040027 (2023) PENGARUH STRUKTUR KEPEMILIKAN, KARAKTERISTIK DEWAN PENGAWAS SYARIAH, DAN KESULITAN FINANSIAL PADA STRATEGI PENGHINDARAN PAJAK. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Tax avoidance is a legal manipulation of income that is still in accordance with the provisions of tax laws and regulations to minimize the amount of tax that must be paid by each company. This study aims to analyze the effect of institutional ownership structure, characteristics of the Sharia Supervisory Board (SSB), and financial distress on tax avoidance strategies. The population in this study is comprised of Islamic Commercial Banks and Sharia Business Units registered with the Financial Services Authority in the period 2015 to 2021. Sampling was carried out using the purposive sampling method, so a sample of 11 Islamic Commercial Banks and 20 Islamic Business Units was obtained. This research uses secondary data taken from annual financial reports. The data analysis technique used is the multiple linear regression analysis method, which is processed using the Eviews 12 test tool. The results of this study indicate that the institutional ownership structure and the characteristics of the Sharia Supervisory Board have no effect on tax avoidance strategies. Meanwhile, financial distress have a significant positive effect on tax avoidance strategies.

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