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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) · pp. 121–136

DOI
10.15575/aksy.v4i2.23538
ISSN
2655-9420
Published
2022-08-06
Publisher
UIN Sunan Gunung Djati Bandung
Language
eng

Abstract

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

Keywords

Collaboration network of the authors

27 authors · 48 co-authorship links

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  • National Research and Innovation Agency
  • Padjadjaran University
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
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Co-authorOrganisationJoint articles
Siti Atikah OktavianiAffiliation unknown1
Sofah ListiantiAffiliation unknown1
Rahma NoviyantiAffiliation unknown1
Ateng Kusnandar AdisaputraAffiliation unknown1
Asep ArsyadAffiliation unknown1
Ridwan HidayatAffiliation unknown1
Ripqi UmamAffiliation unknown1
Raply RapiyudinAffiliation unknown1
Prameshwara AnggahegariNational Research and Innovation Agency1
Iwan SetiawanPadjadjaran University1
Dudang GojaliAffiliation unknown1
Hana Aulia IslamiatiAffiliation unknown1
Versanudin HekmatyarAffiliation unknown1
Dwi Yusti KamilaAffiliation unknown1
Eva AfifahAffiliation unknown1
Anis Iffa KarimahAffiliation unknown1
Prameshwara Anggahegari AnggahegariAffiliation unknown1
Tasya Aulia PutriAffiliation unknown1
Aliqa Riyana PutriAffiliation unknown1
Amira SabitaAffiliation unknown1
Nur EfendiAffiliation unknown1
Gina SakinahAffiliation unknown1
Lina Marlina SusanaAffiliation unknown1
Suparman KholilAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.uinsgd.ac.id/index.php/aksy/oai, first harvested 7 Nov 2026, last seen 8 Nov 2026.
Original metadata (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>