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Influence of the Shariah supervisory board on tax avoidance at an Indonesian Islamic bank

Purpose – This study examines the influence of the Shariah supervisory board (SSB) and Islamic banks’ characteristics on tax avoidance practices in Indonesia. Methodology – This research uses secondary data using the panel data analysis method fixed effects model; the research sample is an Islamic...

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Principais autores: Ahmad Naufal, Prasojo Prasojo, Ristianawati Dwi Utami
Format: Artigo
Sprog:Inglês
Udgivet: Center for Islamic Economics Studies and Development 2024-01-01
Serier:Jurnal Ekonomi dan Keuangan Islam
Fag:
Tax Avoidance
Sharia Supervisory Board
Profitability
Bank age
Bank Size
Islamic Bank
Online adgang:https://journal.uii.ac.id/JEKI/article/view/27923
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