ABSTRAK Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Kualitas Audit dan Biaya Operasional Pendapatan Operasional (BOPO) terhadap profitabilitas yang diukur melalui Return on Asset (ROA). Metode penelitian yang digunakan adalah menggunakan pendekatan kuantitatif, dengan populasi penelitian adalah Bank Umum Syariah (BUS) yang ada di Indonesia dan telah terdaftar pada Bank Indonesia periode 2012-2018. Sampel dalam penelitian ini adalah 6 Bank Umum Syariah dari total 14 Bank Umum Syariah, yang diperoleh dengan menggunakan metode purposive sampling. Sampel data diuji dengan menggunakan teknik analisis deskriptif, sedangkan untuk uji hipotesis diuji dengan menggunakan analisis regresi linear berganda. Hasil dalam penelitian ini menunjukkan bahwa variabel Kualitas Audit berpengaruh negatif terhadap profitabilitas yang diukur melalui ROA dan variabel BOPO juga berpengaruh negatif terhadap profitabilitas yang diukur melalui ROA. Selain itu, variabel kualitas audit dan BOPO secara bersama-sama berpengaruh terhadap ROA.   Kata Kunci: Kualitas Audit, BOPO, ROA, Bank Umum Syariah

The study aimed to explore the financial reporting quality of Indonesia's sharia commercial banks before and after applying SAK Online using a paired sample t-test. The qualitative characteristics measurement developed by Nijmegen Center for Economics (NiCE) was adopted to assess the financial reporting quality. The qualitative measurement comprises relevance, timeliness, comparability, faithful representation, and understandability. The finding showed an α=5% significant difference in financial reporting quality before and after applying SAK Online. However, this study was limited to 14 of Indonesia's sharia commercial banks, indicating the results could not be generalized to all industries. Since SAK Online was launched in early May 2019, there has been no study on this subject. Therefore, there is a need for further studies to describe the effectiveness of this application.

Penelitian ini bertujuan untuk menganalisis penerapan tunneling incentive dan mekanisme bonus terhadap praktik penghindaran pajak. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui studi pustaka. Hasil penelitian menunjukkan perusahaan multinasional sebagai perusahaan yang memiliki hubungan dengan pihak berelasi akan memiliki kemudahan dalam melakukan tunneling incentive pada transaksi transfer pricing. Kondisi ini merupakan upaya penghindaran pajak yaitu melalui manipulasi beban pajak. Selain itu, faktor non-pajak yang menjadi motif praktik penghindaran pajak adalah mekanisme bonus. Penerapan mekanisme bonus dapat mengindikasi perusahaan untuk melakukan praktik penghindaran pajak karena direksi dan manajemen memanipulasi laba perusahaan dengan tujuan memperoleh bonus.

The exchange of information has begun since 1926 and constantly changed and improved. Initially, it had limitations regarding banking secrecy, but nowadays it has been conducted automatically. This research aims to analyze the trend of the development in the implementation of the taxation transparency in the form of exchange of financial information. This qualitative research collected data through library and in-depth interviews with informants from the Directorate General of Taxation, tax consultants, and academics. The results indicate a trend occurring in the tax regime has led to an era of taxation transparency of information, but some obstacles exist such as incompetent human resources, inadequate infrastructure, lack of an audit of the system information exchanged, banking secrecy, and lack of the protection of taxpayer rights.

This study aims to examine the effect of Islamic Corporate Social Responsibility (ICSR) disclosures on asset optimization as measured by Return on Assets (ROA). This relationship is examined based on Simple Linier Regression analysis of eleven Sharia Commercial Banks annual reports in Financial Services Authority of Indonesia in the period of 2015-2017. This study also provides evidences that ICSR activities communicated in corporate annual reports are significantly related to asset optimization that measured by the Return on Assets (ROA).