文章基本信息

标题：Tax Avoidance Behavior of Sharia Banks in Indonesia
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作者：Pravita Wahyu Sayekti ; Sri Sulistyowati
期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2021
卷号：11
期号：18
页码：220-233
DOI：10.6007/IJARBSS/v11-i18/11629
语种：English
出版社：Human Resource Management Academic Research Society
摘要：This study aims to investigate the effect of Good Corporate Governance elements, which are proxied by: independent commissioners, audit committee, audit quality, institutional ownership and company size variable on tax avoidance behavior in Indonesia’s sharia banks. The annual reports of all sharia banks in 2016 – 2019 are examined to analyze factors that affecting tax avoidance behavior in sharia banks in Indonesia. The researchers observed 12 sharia bank companies in Indonesia which are selected by purposive sampling method. The multiple linear regression analysis model was used to investigate the impact of GCG elements and company size on tax avoidance behavior. The results of this study demonstrate that the audit committee has a negative and significant effect on tax avoidance, while company size has a positive and significant effect on tax avoidance. Conversely, independent commissioners, audit quality, and institutional ownership do not have a significant effect on tax avoidance behavior. This research divulges the possible impact of GCG elements on tax avoidance behavior in the specific context of Muslim majority countries such as Indonesia where Sharia banks are rapidly growing.