Image of Analisis Pengaruh Perencanaan Pajak, Penghindaran Pajak dan Good Corporate Governance (GCG) Terhadap Manajamen Laba: Studi Pada Perbankan Syariah yang Terdaftar di Otoritas Jasa Keuangan 2021-2024
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Analisis Pengaruh Perencanaan Pajak, Penghindaran Pajak dan Good Corporate Governance (GCG) Terhadap Manajamen Laba: Studi Pada Perbankan Syariah yang Terdaftar di Otoritas Jasa Keuangan 2021-2024

Objectives : This study aims to analyze the effect of tax planning, tax avoidance,
and good corporate governance (GCG) on earnings management in
Sharia banking institutions listed on the Financial Services
Authority (OJK) from 2021 to 2024. The study intends to examine
whether the implementation of tax strategies and governance
principles significantly influence earnings management practices.
Methods : This research applies a quantitative approach using secondary data
obtained from the annual reports of Sharia banks for the period
2021–2024. The analytical method employed is multiple linear
regression with the Random Effect Model (REM), where tax
planning, tax avoidance, and GCG components (institutional
ownership) serve as independent variables, while earnings
management is the dependent variable.
Results/findings : The results reveal that tax planning, tax avoidance, and institutional
ownership do not have a significant partial effect on earnings
management. However, when tested simultaneously, these variables
collectively show a significant influence on earnings management,
with the model explaining 16.14% of the variation. This implies that
although individual factors may not strongly determine earnings
management, their combined effect contributes to explaining
variations in financial reporting practices within Sharia banking.

Availability
#
Local Content REF 336.24 SHO a
SKR2110102001
Available
Detail Information
Series Title
-
Call Number
REF 336.24 SHO a
Publisher
Bogor : Universitas Islam Tazkia.,
Collation
AS
Language
Indonesia
ISBN/ISSN
NIM.2110102001
Classification
336.24
Content Type
-
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Good Corporate Governance
Tax Avoidance
earnings management
sharia banking
Tax Planning
Specific Detail Info
-
Statement of Responsibility
Other version/related

No other version available

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