METODE PERHITUNGAN ZAKAT MALL DALAM MENGURANGI PAJAK PENGHASILAN (STUDY KASUS BMT L - RISMA METRO TIMUR )

ABDUL RAHMAN RIFAI, 12630027 (2016) Metode Perhitungan Zakat Mall Dalam Mengurangi Pajak Penghasilan (study Kasus Bmt L - Risma Metro Timur )



ABSTRAK

The aim of study is to abtain an emoirial evidence about factor that affect Islamic Social Reporting (ISR)  in company’s annual report. Tha factors that used in this study such as: size, profitabilitas, likuiditas, and dewan pengawas islamic measurement of Islamic Social Reporting is based on islamic social reporting categories that used to calculate tha Islamic Social Reporting Index as seen from the company;s annual report.


            Populations is the study are all companies that listed in Indonesia islamic perbankan exchange in 2010-2014. The samples method in this study is purposive sampling. The total number of samples in this sdudy were 10 BUS. The analytical technicques was conducted by multiple regression method and also classical assumption test.


            The analysis showed that industry size pengawas islamic securities significantly positive influance the Islamic Social Reporting (ISR) in Indonesia. While for  profitabilitas, likuidatas, and dewan pengawas islamic securities  doesn’t have significantly  influance the Islamic Social Reporting (ISR) in Indonesia.


Keywords: Islamic Social Reporting (ISR) size, profitabilitas, likuiditas, and dewan pengaswas islamic.





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