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New Insights Of Shariah Maqashid Index As Determinant Of Tax Aggressiveness Level

Salman, Kautsar Riza and Muslich, Anshori and Tjaraka, Heru (2018) New Insights Of Shariah Maqashid Index As Determinant Of Tax Aggressiveness Level. International Journal of Business and Management Invention, 7 (6). pp. 37-45. ISSN 2319-8028

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Abstract

The practice of tax aggressiveness refers to the practice of allowable tax planning and tax planning practices prohibited by the Taxation Act. This practice aims to minimize the income tax expense. The weakness of the previous study is still limited to examine the effect of financial ratios on tax aggressiveness such as profitability ratios, leverage, firm size, capital intensity, and inventory intensity. The novelty offered in this study is the use of syariah maqashid index as a new insight that determines the level of tax aggressiveness. This study aims to obtain empirical evidence about the new influence of the index of shariah maqashid against the level of tax aggressiveness. The population used in this study is the sharia entity listed in the Indonesia Sharia Shares Index. Sampling method in this research used purposive sampling method. Samples are selected according to certain criteria such as successive companies listed in the index from 2011-2014. Other independent variables used in this study are profitability, firm size, leverage, capital intensity, and inventory intensity. This research has proved empirically the positive influence of maqashid syariah index toward tax aggressiveness level. The larger index of maqashid shariah results in a greater level of tax aggressiveness. In addition, this study also found the effect of firm size and profitability on the level of tax aggressiveness. In contrast, the results of this study also indicate that leverage, inventory intensity, and capital intensity do not affect the level of tax aggressiveness.

Item Type: Article
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Lecturer
Depositing User: KAUTSAR RIZA SALMAN
Date Deposited: 27 Apr 2020 01:14
Last Modified: 03 Dec 2020 02:48
URI: http://eprints.perbanas.ac.id/id/eprint/6678

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