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All Journal Indonesian Financial Review
Nur Asmilia
University of Pamulang
Economics, Econometrics & Finance

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The Effect of Firm Characteristics, Political Connections, and Ownership Structure on Tax Avoidance: Evidence from Non-Cyclical Consumer Sector in Indonesia Siti Hanah; Agmal Revin Febriansya; Nur Asmilia
Indonesian Financial Review Vol. 5 No. 1 (2025)
Publisher : Yayasan Pendidikan Penelitian dan Pengabdian Al-amsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55538/ifr.v5i1.48

Abstract

This study examines the effect of firm characteristics—profitability, leverage, and firm size—along with political connections and ownership structure (institutional and managerial ownership) on tax avoidance among non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Using a panel data approach with 45 firm-year observations and regression analysis via E-Views 12, the results reveal that profitability and leverage negatively influence tax avoidance. However, firm size, political connections, institutional ownership, and managerial ownership show no significant individual effect. Collectively, these factors have a statistically significant impact. The study contributes to the literature by highlighting the multidimensional nature of tax avoidance behavior and its link to both internal and external corporate governance factors.
Evaluating Financial Risk and Pricing Accuracy Using Full Costing: A Case Study on UMKM Tempe Mbak Novi in Purworejo Yeni Elfiza Abbas; Nur Asmilia; Murnaningsih Wahyu Handayani
Indonesian Financial Review Vol. 5 No. 2 (2025)
Publisher : Yayasan Pendidikan Penelitian dan Pengabdian Al-amsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55538/ifr.v5i2.113

Abstract

This study evaluates the financial risk implications of pricing inaccuracy and analyzes the effectiveness of the full costing method in improving financial decision-making within small enterprises. Using a case study of UMKM Tempe Mbak Novi in Purworejo, Indonesia, the research integrates cost accounting with financial risk evaluation to assess how incomplete cost allocation affects profitability, liquidity, and cash flow stability. Data were collected through interviews, observations, and documentation. Results show that the firm’s cost-of-production calculation underestimates total costs by IDR 4,074,000 compared to the full costing approach. This mispricing leads to a potential profit loss of 24.1% and increases financial risk exposure, particularly cash flow volatility and underpricing risk. The findings suggest that implementing a full costing system enables more accurate pricing, strengthens financial sustainability, and reduces operational risk for micro and small enterprises
Co-Authors Agmal Revin Febriansya Murnaningsih Wahyu Handayani Siti Hanah Yeni Elfiza Abbas