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
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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 > 290 - 299 OTHER RELIGIONS > 297 - ISLAM, BABISM & BAHAI FAITH 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 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 |
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