Taufik, Muhammad - In: Journal of Financial Crime 30 (2022) 3, pp. 677-701
Purpose This study aims to shed light on Shari’ah supervisory boards (SSBs) and the possibilities of Islamic banks to … reduce the tax avoidance. Performance and Shari’ah compliance have been extensively studied; however, tax avoidance remains a …. Meanwhile, SSB from a Shari’ah background works only in regulated areas, simplifying Shari’ah compliance, in particular …