PENGARUH DEWAN PENGAWAS SYARIAH, KONEKSI POLITIK, KEPEMILIKAN INSTITUSIONAL, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK PADA PERBANKAN SYARIAH DI INDONESIA

Muhammad Farid Ali, NIM.: 19108040040 (2023) PENGARUH DEWAN PENGAWAS SYARIAH, KONEKSI POLITIK, KEPEMILIKAN INSTITUSIONAL, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK PADA PERBANKAN SYARIAH DI INDONESIA. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

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.

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