Claim Missing Document
Check
Articles

Found 2 Documents
Search

Koneksi Politik dan Penghindaran Pajak Perusahaan Manufaktur Indonesia Ni Luh Putri Setyastrini
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 1 (2023): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i1.1428

Abstract

Tax avoidance can be defined as a strategy taken by a company to minimize the company's tax expense by taking legal action through exploiting loopholes in tax regulations. The existence of the implementation of a self-assessment system in fulfilling tax obligations is a gap for taxpayers to take tax avoidance actions. This study aims to examine and analyze the effect of political connections through government involvement in corporate boards and political connections through state ownership on tax avoidance. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The research sample was obtained using a purposive sampling method with a total sample of 49 samples with 245 observations. Data were analyzed using multiple regression analysis. The results of the study show that political connections through government involvement in company boards are able to minimize corporate tax avoidance actions, while political connections through government share ownership do not affect corporate tax avoidance actions
Anti-Aggressive Accounting Creative Pada Lembaga Perkreditan Desa Menuju Pembangunan Inklusif Berkelanjutan Darmayasa, I Nyoman; I Ketut Suwintana; Ni Nyoman Harini Puspita; I Made Agus Putrayasa; I Ketut Parnata; I Made Bagiada; Ni Luh Putri Setyastrini; Ketut Nurhayanti; Putu Adi Suprapto; Ni Komang Urip Krisna Dewi
Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 1 (2024): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v4i1.4939

Abstract

This study aims to understand the meaning of aggressive accounting creative practices in Village Credit Institutions (LPD). This study involved four participants from LPD empowerment services and institutions, academics, and three LPD heads. Data were collected through in-depth interviews, followed by data triangulation (source, technique, and time) based on Miles and Huberman's interactive analysis. Interpretive analysis was used for data analysis. This study found the existence of aggressive creative accounting practices, which means maintaining stakeholder trust so that the level of health and risk of LPDs is maintained. New meaning of anti-aggressive creative accounting through digital transformation of reporting in the form of accrual income recognition and cash adjustments. Digital transformation is described through the technology acceptance model (TAM) theory, which can be explained using stakeholder theory and agency theory with the additional assumption of intentional human beings extending human local values. The research contribution is theoretically in the form of developing theoretical assumptions and practically to prevent aggressive accounting creativity so that sustainable inclusive development from villages towards Indonesia can be realized.