Search for collections on Perbanas Institutional Repository

THE NEW INFLUENCE OF THE LEVEL OF ISLAMIC GOVERNANCE TO THE LEVEL OF TAX AGGRESSIVENESS AND LEVEL OF CORPORATE SOCIAL RESPONSIBILITY

Salman, Kautsar Riza and Anshori, Muslich and Tjaraka, Heru (2018) THE NEW INFLUENCE OF THE LEVEL OF ISLAMIC GOVERNANCE TO THE LEVEL OF TAX AGGRESSIVENESS AND LEVEL OF CORPORATE SOCIAL RESPONSIBILITY. International Journal Of Research Science & Management, 5 (8). pp. 40-49. ISSN 234-5197

[img]
Preview
Text
PAK KAUTSAR REVIEWER GABUNGAN_018.pdf

Download (1MB) | Preview
[img]
Preview
Text
18. IJRSM 2018 Turnitin.pdf

Download (2MB) | Preview

Abstract

Research on Islamic governance is still relatively little discussed since most previous studies used conventional governance. One important organ in the mechanism of Islamic governance that distinguishes it from conventional corporate governance is the existence of a Shariah supervisory board. The novelty offered from this study is the use of Islamic governance as a new determinant affecting the level of tax aggressiveness and the level of corporate social responsibility disclosure. This study aims to obtain empirical evidence of the influence of the level of Islamic governance on the level of tax aggressiveness and the level of corporate social responsibility disclosure. The object of research is sharia banks in Indonesia in the period 2010-2016. The finding of this research is to successfully prove empirically the influence of the level of Islamic governance on the level of tax aggressiveness and the level of corporate social responsibility disclosure. The better implementation of Islamic governance run by sharia banks can have an impact on the decreasing level of tax aggressiveness. In addition, better implementation of Islamic governance impacts on the wider disclosure of corporate social responsibility. The findings of this study have successfully confirmed agency theory and legitimacy

Item Type: Article
Subjects: 200 - RELIGION > 297 - ISLAM
600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Lecturer
Depositing User: KAUTSAR RIZA SALMAN
Date Deposited: 10 Dec 2020 02:31
Last Modified: 10 Dec 2020 02:31
URI: http://eprints.perbanas.ac.id/id/eprint/7322

Actions (login required)

View Item View Item