Al-Kharaj: Journal of Islamic Economic and Business
Vol 5, No 3 (2023)

The Effect of Probability and Good Corporate Governance (GCG) on Tax Avoidance in Listed Industrial Sector Companies in Indonesia Stock Exchange (BEI)

Hasbullah Hajar (IAIN Ternate)
Muhammad Iqbal (Universitas Mulawarman)
Muh Sajjaj Sudirman (IAIN Ternate)

Article Info

Publish Date
29 Sep 2023

Abstract

The purpose of this research are to find empirical evidence of Good Corporate Responsibility (GCG) variabel, that consists of a board of commissioners and institutional ownership, also profitability variable can effect the tax evasion variable, which is the object of research are industrial corporate sector that listed on the Indonesia Stock Exchange (IDX). To determine the sample for this research, purposive sampling methode is used for. The kind of data from this study are secondary data which is collected from prospectuses, financial reports, and financial statement of companies. Furthermore, the research conducted shows that the elements of GCG, that is independent board of commissioners and institutional ownership have an effect on tax evasion. Meanwhile, the companies profitability has no effect on the tax avoidance variable.

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Journal Info
Al-Kharaj: Journal of Islamic Economic and Business
Website

Abbrev

alkharaj

Publisher

Institut Agama Islam Negeri Palopo

Subject

Economics, Econometrics & Finance

Description

Al-Kharaj, Journal of Islamic Economic and Business is peer-reviewed journal published by program studi ekonomi syariah , Institut Agama Islam Negeri (IAIN) Palopo. Al-Kharaj focus on the research of Islamic Economic and Business. The aims of this journal is to explore and develop economic related ...