This study aims to study the Effect of Financial Performance and Good Corporate Governance (GCG) Approaches to Islamic Social Reporting (ISR) in Islamic Commercial Banks (BUS). The methodology used in this study uses purposive sampling, the samples obtained were 9 companies so that there were 45 observational data. The data analysis method used is panel data regression analysis processed using E-views 9.0. The results of this study indicate that the profitability proxied by Return on Assets (ROA) does not have a significant effect on Islamic Social Reporting (ISR) with a Prob value of 0.6739, leverage proxied by Debt to Equity Ratio (DER) has a significant positive effect on Islamic Social Reporting (ISR) with a value of Prob 0.0341, the board of commissioners does not have a significant influence on Islamic Social Reporting (ISR) with a value of 0.2572 Prob, and the audit committee has a significant positive effect on Islamic Social Reporting (ISR) with a Prob value of 0.0089.

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Tujuan penelitian ini untuk mengetahui pengaruh variabel corporate governance,corporate social responsibility dan komisaris independen terhadap nilai perusahaan.Penelitian ini menggunakan Sektor Industri Tekstil dan Garmen pada periode 2011 –2013 dengan menggunakan metode purposive sampling. Data yang digunakan diperolehdari laporan tahunan yang terdaftar di Bursa Efek Indonesia (BEI). Terdapat 10perusahaan selama periode 2011 – 2013 sesuai dengan kriteria yang telah ditentukan.metode analisis yang digunakan adalah analisis regresi berganda.Hasil penelitian ini menunjukkan bahwa corporate governance dan corporatesocial responsibility berpengaruh signifikan terhadap nilai perusahaan, komisarisindependen tidak berpengaruh signifikan terhadap nilai perusahaan. corporategovernance, corporate social responsibility dan komisaris independen secara simultanberpengaruh signifikan terhadap nilai perusahaan.Kata Kunci: Corporate Governance, Corporate Social Responsibility, Komisaris Independen dan Nilai Perusahaan

The research is aimed to analyze of reduction of tax evasion case. Where, this effort by implementation service courtesy of tax officer/Fiscus and fairness of tax regulation for corporate as tax-payer. This matter caused by many tax-fraud that have done by tax-payer (small and big enterprise). Generally, these cases have influence to un-performing tax revenue of government. The tool used in this research is the structure equation model (SEM) with partial least square (PLS) alternative approaches. PLS evaluation model is done by assessing outer model and inner model. That used to test 98 samples (respondent) obtained from the slovin’s formula. The result of this reseach show indicates that the implementation of tax officer services/Fiscus have negative impact partially to tax-evasion and fairness of tax regulation has not effect partially on tax evasion.