Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam
Mar'atul 'Ainish Sholikhah
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Humanities Decision Sciences, Operations Research & Management Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Corporate Governance and Tax Avoidance: A Study on Indonesian Listed Companies (2016-2020) Mar'atul 'Ainish Sholikhah; Fajar Nurdin
Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Vol 7, No 1 (2022): June 2022
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v7i1.3859

Abstract

This research objective is to find out the effect of independent commissioners, institutional ownership, managerial ownership, and audit committees on tax avoidance of service companies listed on the IDX in 2016-2020. This quantitative study uses multiple linear regression analysis as a hypothesis test. This study used secondary data from the financial statements of service companies listed on the IDX in 2016-2020. There are 28 samples of service companies listed on the IDX with a research period of 2016-2020, which were selected using the purposive sampling method used in this research. The results showed that the independent board of commissioners, institutional ownership, managerial ownership, and the audit committee had a significant positive effect on tax avoidance with a coefficient of determination of 40.1%. Thus, independent commissioners, institutional ownership, managerial ownership, and audit committees have an important role in tax planning, namely tax avoidance.
Co-Authors Fajar Nurdin