EFENDI, HABIB RIDWAN (2022) PENGARUH PROFITABILITAS, LEVERAGE, DAN ISLAMIC CORPORATE GOVERNANCE (ICG) TERHADAP AGRESIVITAS PAJAK PADA PERBANKAN SYARIAH DI INDONESIA. Other thesis, UPN 'Veteran" Yogyakarta.
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Abstract
ABSTRACT
This study aims to examine the effect of profitability, leverage, and Islamic
Corporate Governance (ICG) on tax aggressiveness in Islamic banking in
Indonesia for the 2016-2020 period. Profitability is measured by return on equity.
Leverage is measured by the debt to asset ratio. Islamic Corporate Governance
(ICG) is measured by ranking from the results of the self-assessment of ICG
implementation based on Bank Indonesia Circular Letter No. 12/13/DPbS 2010.
Meanwhile, tax aggressiveness is measured by the cash effective tax ratio.
The data used in this study is secondary data originating from the annual
financial statements and good corporate governance reports of Islamic commercial
banks in Indonesia for the 2016-2020 period. The sampling technique was carried
out by a purposive sampling method. The number of Islamic commercial banks that
are used as samples are 8 banks so that there are 40 observational data. The
analytical method used is multiple regression analysis.
The results of this study indicate that Profitability and Islamic Corporate
Governance (ICG) have an effect on tax aggressiveness in Islamic banking in
Indonesia. Meanwhile, Leverage has no effect on tax aggressiveness in Islamic
banking in Indonesia.
Keywords : Tax Aggressiveness, Profitability, Leverage, and Islamic
Corporate Governance (ICG)
ABSTRAK
Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, dan
Islamic Corporate Governance (ICG) terhadap agresivitas pajak pada perbankan
syariah di Indonesia periode 2016-2020. Profitabilitas diukur dengan return on
equity. Leverage diukur dengan debt to asset ratio. Islamic Corporate Governance
(ICG) diukur dengan peringkat dari hasil self assessment pelaksanaan ICG
berdasarkan Surat Edaran Bank Indonesia No. 12/13/DPbS tahun 2010. Sedangkan
Agresivitas Pajak diukur dengan cash effective tax ratio.
Data yang digunakan dalam penelitian ini adalah data sekunder yang berasal
dari laporan keuangan tahunan dan laporan good corporate governance bank umum
syariah di Indonesia periode 2016-2020. Teknik pengambilan sampel dilakukan
dengan metode purposive sampling. Jumlah bank umum syariah yang dijadikan
sampel sebanyak 8 bank sehingga ada 40 data observasi. Metode analisis yang
digunakan adalah analisis regresi berganda.
Hasil penelitian ini menunjukkan bahwa Profitabilitas dan Islamic Corporate
Governance (ICG) berpengaruh terhadap agresivitas pajak pada perbankan syariah
di Indonesia. Sementara itu, Leverage tidak berpengaruh berpengaruh terhadap
agresivitas pajak pada perbankan syariah di Indonesia.
Kata Kunci : Agresivitas Pajak, Profitabilitas, Leverage, dan Islamic
Corporate Governance (ICG)
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Agresivitas Pajak, Profitabilitas, Leverage, dan Islamic Corporate Governance (ICG) |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Eko Yuli |
| Date Deposited: | 31 May 2022 03:06 |
| Last Modified: | 03 Aug 2022 08:06 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/29911 |
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