Keywords
Dewan Pengawas Syariah
Kepemilikan Manajerial
Kebijakan Hutang
Agresivitas Pajak BPR Syariah
Kepemilikan Manajerial
Kebijakan Hutang
Agresivitas Pajak BPR Syariah
How to Cite
Nasfi, N., & Aziz, Z. (2024). Pengaruh DPS, Kepemilikan Manajemen dan Kebijakan Hutang Terhadap Agresivitas Pajak BPR Syariah. El-Kahfi | Journal of Islamic Economics, 5(01), 61-70. https://doi.org/10.58958/elkahfi.v5i01.224
Abstract
Penelitian bertujuan menganalisis Pengaruh DPS (Dewan Pengawas Syariah), Kepemilikan Manejerial dan Kebijakan Hutang terhadap Agresivitas Pajak BPR Syariah. Penelitian ini berdasarkan kepada Teori keagenan dalam memahami hubungan antar variabel. Metode Penelitian Kuantitatif, objek penelitian Bank Perekonomian Rakyat Syariah (BPR Syariah) di Sumatera Barat. Sampel 13 BPR Syariah periode 2020-2023, sampel diambil dengan metode purposive sampling. Data dianalisis menggunakan uji asumsi klasik serta pengujian hipotesis pada metode regresi linear berganda. Hasil penelitian menunjukkan Dewan Pengawas Syariah, Kepemilikan Manajerial serta Kebijakan Hutang tidak memiliki pengaruh pada Agresivitas Pajak BPR Syariah. Pengukuran variabel kontrol leverage memiliki hubungan signifikan kepada agresivitas pajak BPR Syariah dan pengukuran umur perusahaan, ukuran BPR Syariah dan Probabilitas tidak mempunyai hubungan signifikan kepada Agresivitas Pajak BPR Syariah.
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Bontempi, M.E.; Bottazzi, L.; Golinelli, R., (2020). A multilevel index of heterogeneous short-term and long-term debt dynamics. J. Corp. Financ., 64: 101666. Elsevier, .
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Gopalan, R.; Gormley, T.A.; Kalda, A., (2021). It’s not so bad: Director bankruptcy experience and corporate risk-taking. J. financ. econ., 142(1): 261–292. Elsevier, .
Gurevitch, J.; Hedges, L. V., (2020). Meta-analysis: combining the results of independent experiments. Des. Anal. Ecol. Exp. (pp. 378–398). Chapman and Hall/CRC, .
Ho, J.; Huang, C.J.; Karuna, C., (2020). Large shareholder ownership types and board governance. J. Corp. Financ., 65: 101715. Elsevier, .
HS, W.H.; Saragih, F.; Muda, I.; Soemitra, A., (2023). Valuation And Quantification Of Assets, Liabilities, And Income In Pharmaceutical Company In Indonesia. J. Pharm. Negat. Results, 14.
Iman, N., (2020). Financial innovations in Islamic countries: the road to perdition or salvation? J. Islam. Mark., 11(6): 1579–1600. Emerald Publishing Limited, .
Jaya, A.I.; Rasuli, M., (2020). Mekanisme Good Corporate Governance Dan Dewan Pengawas Syariah Pada Kinerja Keuangan Perbankan Syariah Indonesia. Curr. J. Kaji. Akunt. dan Bisnis Terkini, 2(1): 43–58.
Lavic, V., (2023). Factors affecting corporate income tax compliance costs of SMEs in Bosnia and Herzegovina. J. Entrep. Public Policy, 12(1): 92–114. Emerald Publishing Limited, .
Ledhem, M.A.; Mekidiche, M., (2020). Economic growth and financial performance of Islamic banks: a CAMELS approach. Islam. Econ. Stud., 28(1): 47–62. Emerald Publishing Limited, .
Lenz, H., (2020). Aggressive tax avoidance by managers of multinational companies as a violation of their moral duty to obey the law: A Kantian rationale. J. Bus. Ethics, 165: 681–697. Springer, .
Li, W.; Cui, G.; Zheng, M., (2022). Does green credit policy affect corporate debt financing? Evidence from China. Environ. Sci. Pollut. Res., 29(4): 5162–5171. Springer, .
Mahpudin, E.; Reminta, Z.A.N.P.; Fadilah, I., (2022). Comparison Of Country Tax Provisions In Increasing Country Income. Cent. Eur. Manag. J., 30(4): 1184–1193.
Mala, C.M.F.; Jumono, S.; Lastro, W.; Iskandar, Y., (2023). Income Diversification, Profitability, And Risk In Islamic Banking In Indonesia. Int. J. Business, Law, Educ., 4(2): 942–951.
Menne, F.; Surya, B.; Yusuf, M.; Suriani, S.; Ruslan, M.; Iskandar, I., (2022). Optimizing the financial performance of smes based on sharia economy: Perspective of economic business sustainability and open innovation. J. Open Innov. Technol. Mark. Complex., 8(1): 18. Elsevier, .
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Nasfi, N.; Solikin, A.; Irdiana, S.; Nugroho, L.; Widyastuti, S.; Kembauw, E.; Luhukay, J.M.; et al., (2022). UANG DAN PERBANKAN. CV WIDINA MEDIA UTAMA, .
Ozili, P.K., (2020). Tax evasion and financial instability. J. Financ. Crime, 27(2): 531–539. Emerald Publishing Limited, .
Singh, S.G.; Kumar, S.V., (2021). Dealing with multicollinearity problem in analysis of side friction characteristics under urban heterogeneous traffic conditions. Arab. J. Sci. Eng., : 1–17. Springer, .
Slemrod, J.; Yitzhaki, S., (2002). Tax avoidance, evasion, and administration. Handb. public Econ. (Vol. 3, pp. 1423–1470). Elsevier, .
Sunardi, N.; Husain, T.; Kadim, A., (2020). Determinants of debt policy and company’s performance. Int. J. Econ. Bus. Adm., 8(4): 204–213.
Tarighi, H.; Appolloni, A.; Shirzad, A.; Azad, A., (2022). Corporate social responsibility disclosure (CSRD) and financial distressed risk (FDR): does institutional ownership matter? Sustainability, 14(2): 742. MDPI, .
Taufikurohman, R.; Ekawati, E.; Devi, Y., (2022). Pengaruh Kinerja Maqashid Syariah dan Islamic Social Reporting terhadap Agresivitas Pajak dengan Ukuran Perusahaan sebagai Variabel Moderasi (Studi Empiris Pada Perbankan Syariah di Indonesia Tahun 2016-2020). Bukhori Kaji. Ekon. Dan Keuang. Islam, 1(2): 165–180.
Tejedo-Romero, F.; Araujo, J.F.F.E., (2022). The influence of corporate governance characteristics on human capital disclosure: the moderating role of managerial ownership. J. Intellect. Cap., 23(2): 342–374. Emerald Publishing Limited, .
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Wang, X.; Yang, Y.; Tang, M.; Wang, X., (2023). The effect of macroeconomic regimes, uncertainty, and COVID-19 outcomes on commodity price volatility: implications for green economic recovery. Econ. Res. Istraživanja, : 1–21. Taylor & Francis, .
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