Melola Discovery

← Melola Discovery

Jurnal

PENGARUH UKURAN PERUSAHAAN DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2016-2020

Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) · Vol. 4 No. 2 (2022) · hlm. 121–136

DOI
10.15575/aksy.v4i2.23538
ISSN
2655-9420
Terbit
2022-08-06
Penerbit
UIN Sunan Gunung Djati Bandung
Bahasa
eng

Abstrak

The purpose of this study was to determine the effect of firm size and audit committee on tax avoidance. In this study, tax avoidance is measured using the Effective Tax Rate (ETR), which is the tax burden divided by profit before tax. The sample in this study was Islamic commercial banks in Indonesia for the 2016-2020 period, which amounted to 7 banks with a period of 5 years resulting in 35 data. The method used is quantitative and sampling using purposive sampling technique. The analysis technique used is multiple linear regression analysis. The results showed that the size of the company and the audit committee had no effect on tax avoidance. Â

Kata kunci

Jaringan kolaborasi para penulis

27 penulis · 48 tautan kepenulisan bersama · 12 lintas organisasi

Arahkan kursor atau ketuk sebuah nama untuk menyorot rekan penulisnya. Klik dua kali untuk membuka halaman penulis.

  • Sunan Gunung Djati State Islamic University Bandung
  • National Research and Innovation Agency
  • Universitas Masoem
  • Politeknik Kesejahteraan Sosial
  • Universitas Mandiri
  • Universitas Muhammadiyah Bandung
  • Organisasi berbeda
  • Organisasi sama
  • Afiliasi tidak diketahui
  • Garis lebih tebal = lebih banyak artikel bersama · lingkaran lebih besar = lebih banyak artikel
Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Prameshwara AnggahegariNational Research and Innovation Agency2
Siti Atikah OktavianiSunan Gunung Djati State Islamic University Bandung1
Sofah ListiantiSunan Gunung Djati State Islamic University Bandung1
Rahma NoviyantiSunan Gunung Djati State Islamic University Bandung1
Ateng Kusnandar AdisaputraSunan Gunung Djati State Islamic University Bandung1
Asep ArsyadSunan Gunung Djati State Islamic University Bandung1
Ridwan HidayatSunan Gunung Djati State Islamic University Bandung1
Ripqi UmamSunan Gunung Djati State Islamic University Bandung1
Raply RapiyudinSunan Gunung Djati State Islamic University Bandung1
Tonton Taufik RahmanUniversitas Masoem1
Dudang GojaliSunan Gunung Djati State Islamic University Bandung1
Iwan SetiawanSunan Gunung Djati State Islamic University Bandung1
Hana Aulia IslamiatiSunan Gunung Djati State Islamic University Bandung1
Versanudin HekmatyarPoliteknik Kesejahteraan Sosial1
Dwi Yusti KamilaSunan Gunung Djati State Islamic University Bandung1
Eva AfifahUniversitas Mandiri1
Anis Iffa KarimahSunan Gunung Djati State Islamic University Bandung1
Tasya Aulia PutriSunan Gunung Djati State Islamic University Bandung1
Aliqa Riyana PutriSunan Gunung Djati State Islamic University Bandung1
Amira SabitaSunan Gunung Djati State Islamic University Bandung1
Nur EfendiSunan Gunung Djati State Islamic University Bandung1
Gina SakinahSunan Gunung Djati State Islamic University Bandung1
Lina Marlina SusanaUniversitas Muhammadiyah Bandung1
Suparman KholilSunan Gunung Djati State Islamic University Bandung1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://journal.uinsgd.ac.id/index.php/aksy/oai, pertama di-harvest 7 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">PENGARUH UKURAN PERUSAHAAN DAN KOMITE AUDIT  TERHADAP TAX AVOIDANCE PADA BANK UMUM SYARIAH  DI INDONESIA PERIODE 2016-2020</dc:title>
	<dc:creator>Asriati, Novia Aisah</dc:creator>
	<dc:creator>Tripalupi, Ramadhani Irma</dc:creator>
	<dc:creator>Alifa, Nabiela Rizki</dc:creator>
	<dc:subject xml:lang="en-US">Keywords</dc:subject>
	<dc:subject xml:lang="en-US">Firm Size</dc:subject>
	<dc:subject xml:lang="en-US">Audit Committee</dc:subject>
	<dc:subject xml:lang="en-US">Tax Avoidance</dc:subject>
	<dc:description xml:lang="en-US">The purpose of this study was to determine the effect of firm size and audit committee on tax avoidance. In this study, tax avoidance is measured using the Effective Tax Rate (ETR), which is the tax burden divided by profit before tax. The sample in this study was Islamic commercial banks in Indonesia for the 2016-2020 period, which amounted to 7 banks with a period of 5 years resulting in 35 data. The method used is quantitative and sampling using purposive sampling technique. The analysis technique used is multiple linear regression analysis. The results showed that the size of the company and the audit committee had no effect on tax avoidance.  </dc:description>
	<dc:publisher xml:lang="en-US">UIN Sunan Gunung Djati Bandung</dc:publisher>
	<dc:date>2022-08-06</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.uinsgd.ac.id/index.php/aksy/article/view/23538</dc:identifier>
	<dc:identifier>10.15575/aksy.v4i2.23538</dc:identifier>
	<dc:source xml:lang="en-US">Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY); Vol. 4 No. 2 (2022): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah; 121-136</dc:source>
	<dc:source>2655-9420</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.uinsgd.ac.id/index.php/aksy/article/view/23538/8348</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2023 Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY)</dc:rights>
</oai_dc:dc>