Maria Meiatrix Ratna Sari
Fakultas Ekonomi Dan Bisnis, Universitas Udayana

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Political Connections, Blockholder Ownership, and Tax Avoidance: Evidence from Indonesia Lutfi Yuli Handoko; Maria Mediatrix Ratna Sari; I Gusti Ngurah Agung Suaryana; I Gusti Made Asri Dwija Putri
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4897

Abstract

We study the effect of political connections on tax avoidance, as well as the role of blockholder ownership in moderating the effect of political connections on tax avoidance. Using panel data of 102 companies listed on the Indonesia Stock Exchange during 2016–2019, we find evidence of the positive and significant effect of political connections on tax avoidance. Political connections’ existence within the company could encourage tax avoidance. We also discover that blockholder ownership plays a role in weakening the effect of political connections on tax avoidance in Indonesia, a country with numerous companies having concentrated ownership. The higher the percentage of shares owned by the blockholder, the lower the level of tax avoidance, thus mitigating agency problem II related to entrenchment and expropriation of minority shareholders.
Mediating Role of Employee Readiness to Change in the Relationship of Change Leadership with Employees' Affective Commitment to Change Prema Sanjaya; Ni Made Dwi Ratnadai; Maria Mediatrix Ratna Sari; I Gusti Ayu Made Asri Dwija Putri
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6030

Abstract

The purpose of this study was to determine the effect of tax planning, leverage, bonus compensation, independent commissioners and public ownership on earnings management with profitability as a moderating variable. The independent variables in this study are tax planning, economic motivation, exam fees, bonus compensation, independent board of commissioners, public ownership, the dependent variable is earnings management and the moderating variable is profitability. This study uses moderating regression analysis (MRA) to determine the effect of tax planning, economic motivation, exam fees, bonus compensation, independent commissioners, public ownership, on earnings management with profitability as a moderating variable. In this study the determination of the sample using purposive sampling method with the number of samples used in this study as many as 39 companies with 117 samples observed. This study uses secondary data, data collected using documentation techniques. Testing the research hypothesis using SPSS 22.0 for Windows. The results showed that tax planning has a positive effect on earnings management. Leverage positive effect on earnings management. Bonus compensation does not have a positive effect on earnings management. Independent commissioners have a negative effect on earnings management. Public ownership has a negative effect on earnings management. Profitability strengthens influence tax planning on earnings management. Profitability cannot strengthen the effect of leverageto earnings management. Profitability can not strengthen the effect of bonus compensation to earnings management. Profitability strengthens influence independent board of commissioners on earnings management. Profitability strengthens influencepublic ownership of earnings management.
Co-Authors Adelphia Christian Wibowo Aditya Ramadhan S. Anak Agung Gde Putu Widanaputra Anak Agung Istri Myanda Krisna Wardhani Anak Agung K. Finty Udayani Anak Agung Ngurah Bagus Dwirandra Aprilita Catur Putri Chandra Wijaya Cok Istri Ratna Sari Dewi Devia Galuh Palupi Dewa Ayu Mas Putriari Nusantari Dewa Gede Oka Sudewa P. Dewa Gede Wirama Dewa Putu Aditya Darma Putra Dicky Wahyudi Rumaday DODIK ARIYANTO Gayatri Gayatri Gede Paramartha Daisuke Matsuzawa Gede Widiadnyana Pasek Gracela Pinkan Antou Gusti Ayu Pradnyanita Dewi Gusti Ayu Sidney Herkulanus Bambang Suprasto I Dewa Gede Dharma Suputra I Dewa Gede Praditya Chandrayatna I G A Ayu Pradnyani Harum Dewi I Gde Ary Wirajaya I Gusti Agung Trisna Dewi I Gusti Ayu Indah Kartika Dewi I Gusti Ayu Made Asri Dwija Putri I Gusti Ngurah Agung Suaryana I Ketut Suryanawa I Ketut Yadnyana I Komang Egar Prawira I Made Sutanaya I Putu Ekapratama Rangga Sudana I Putu Sudana I Wayan Ananta Dharma Darminta I Wayan Ramantha Ida Ayu Riana Puspita Dewi Ida Ayu Widyawati Ida Bagus Putra Astika Kadek Ayu Mika Dwi Riantari kadek sintya kumala Komang Ardhelia Ristianti Luh Gede Dea Putri Maharani Luh Putu Setiawati Lutfi Yuli Handoko Made Ariadi Sudarmayasa Made Ayu Jayanti Prita Utami Made Ayu Oktaviana Made Ayu Pratiwi Utami Made Dwi Pradipta Utama Made Gede Wirakusuma Marce Sherly Kase Meita Trisnawati Muhimatul Kibtiyah Ni Kadek Anggita Dwiantari Ni Kadek Ayu Suartini Ni Kadek Widnyani Widyastari Ni Komang Ayu Trisna Dewi Ni Luh Gede Ayu Sri Sedani Ni Luh Made Winda Pratiwi Ni Luh Putu Eka Suarniti Ni Luh Putu Indah Anggreni Ni Luh Supadmi Ni Made Arika Wulandari Ni Made Ayu Dwi Fitriasari Ni Made Dwi Ratnadai Ni Made Dwi Ratnadi Ni Made Dwitarini Ni Made Ratih Kumala Dewi Ni Nyoman Kosi Syanuri Ni Putu Indah Juliyanti Ni Putu Linda Ayu Utari Ni Putu Putri Wirasari Ni Putu Sintya Riska Dewi Ni Putu Sri Harta Mimba Ni Wayan Ade Suyanti Ni Wayan Mirda Yanti Ni Wayan Mulyatini Ni Wayan Nova Apsari Ni Wayan Septia Wini Noldy Imanuel Hama Ratu Prema Sanjaya Putu Bunga Widyaningtyas Putu Hendra Putra Wahyudi Putu Vicky Yuliana Paramita S Sang Ayu Putu Wilang Ica Swari Thahira Qarimma Nursabilla Tiksnayana Vipraprastha Tommy Kurniasih Yeyen Komalasari Yolanda Friska Zaini Danu Brata