Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY)
Asriati, Novia Aisah
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENGARUH UKURAN PERUSAHAAN DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2016-2020 Asriati, Novia Aisah; Tripalupi, Ramadhani Irma; Alifa, Nabiela Rizki
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 4, No 2 (2022): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v4i2.23538

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.  
PENGARUH UKURAN PERUSAHAAN DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2016-2020 Asriati, Novia Aisah; Tripalupi, Ramadhani Irma; Alifa, Nabiela Rizki
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 4 No. 2 (2022): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v4i2.23538

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.  
Co-Authors Nabiela Rizki Alifa Tripalupi, Ramadhani Irma