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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal ULTIMA Accounting Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research Jurnal Akuntansi dan Keuangan (JAK) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Jurnal Pemberdayaan Ekonomi Jurnal Studi Pemerintahan dan Akuntabilitas Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi International Journal of Economics, Commerce, and Management International Journal of Economics, Management and Accounting Goodwood Akuntansi dan Auditing Reviu Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Studi Akuntansi dan Bisnis Indonesia Academia Open
Retno Yuni Nur Susilowati
Universitas Lampung
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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The Effect of Corporate Social Responsibility (CSR) Disclosure and Political Connection on Corporate Tax Avoidance: A Study from Indonesia’s Mining Sector Listed Companies Kinanti Ranum Falina; Retno Yuni Nur Susilowati
International Journal of Economics, Management and Accounting Vol. 3 No. 2 (2026): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v3i2.1212

Abstract

This study investigates the effect of Corporate Social Responsibility (CSR) disclosure and political connection on corporate tax avoidance among mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. As CSR practices increasingly shape stakeholder expectations, questions arise as to whether such disclosures genuinely reflect ethical corporate behavior or are strategically employed to legitimize tax planning. In addition to CSR disclosure, political connection is examined as an external institutional factor that may influence firms’ tax behavior by reducing regulatory scrutiny and enforcement risk. CSR disclosure is measured using the Global Reporting Initiative (GRI) index, while tax avoidance is proxied by the Effective Tax Rate (ETR). Additionally, political connection is identified based on the presence of politically affiliated individuals in the firms’ board list. This study adopts a quantitative approach employing panel data linear regression analysis. The research population consists of mining companies consistently listed on the IDX during the observation period, with samples selected through purposive sampling, having 41 mining companies in total. This study aiming to contribute to academic discourse and practical implications for policymakers, investors, and regulators. The findings found that there are no significant effect between CSR disclosure and political connection on tax avoidance. The results of this study concluded that there are many factors both from internal and external that could affect tax avoidance activity in Indonesia’s mining companies yet was not covered in this study.
Dampak Implementasi PSAK 72/115 Terhadap Relevansi Nilai Informasi Akuntansi pada Sub-Sektor Telekomunikasi, Konstruksi, Properti & Real Estate di BEI 2020-2024 Dwi Nadya Puspita; Retno Yuni Nur Susilowati
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): Juni: Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i2.2262

Abstract

This study aims to analyze the impact of PSAK 72/115 implementation on the value relevance of accounting information in telecommunications, construction, and property and real estate subsector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The implementation of PSAK 72/115, which adopts IFRS 15, changes the revenue recognition mechanism based on the fulfillment of performance obligations, thus potentially affecting the relevance of accounting information for investors. This study uses a quantitative approach with secondary data obtained from annual financial reports and company stock price data. The research sample was selected using a purposive sampling method and resulted in 77 companies with a total of 307 observation data after the outlier process. Data analysis was carried out using multiple linear regression with the Ohlson Price Model approach to measure the value relevance of accounting information through Earnings per Share (EPS) and Book Value per Share (BVPS). The results of this study indicate that the implementation of PSAK 72/115 weakens the value relevance of earnings, as measured by Earnings per Share (EPS), but strengthens the relevance of book value, as measured by Book Value per Share (BVPS). Furthermore, the impact of PSAK 72/115 implementation varies across the study subsectors. In the property and real estate subsector, PSAK implementation has no significant effect on value relevance, but it does strengthen the effect of BVPS on value relevance. In the construction and telecommunications subsectors, PSAK implementation significantly impacts firm value relevance. This study indicates that the implementation of PSAK 72/115 has not fully improved the value relevance of accounting information because, in the initial stages of its implementation, earnings information tends to be less stable in reflecting a company's economic value, while book value information becomes more relevant for investors in assessing companies in the capital market.
Co-Authors Arya Nurhasan Ashar Rahmanda, Fadel Azhar, Rialdi Chara Pratami Tidespania Tubarad Dharma, Fitra Dicky Aditia Dwi Nadya Puspita Fasya, Muhammad Fidelys Grecia Hutabarat Fitra Dharma Fitriyani Fitriyani Kinanti Ranum Falina Liza Alvia Liza Alvia Liza Alvia M. Adam Majid Aditama M. Adam Majid Aditama Megawati Megawati Mikha Valentino Naufal, M. Fakhri Adli Neny Desriani Niken Kusumawardani Ninuk Dewi Kesumaningrum R. Weddie Andriyanto Ratna Septiyanti rindu rika gamayuni Salma Indrianti Slamet Sugiri Sudrajat - Usep Syaipudin Widya Rizky Eka Putri Yuztitya Asmaranti