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All Journal JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) VISA: Journal of Vision and Ideas
Mahardika, Tiska Ayu
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences

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Koneksi Politik dan Penghindaran Pajak pada Perusahaan Sektor Pertambangan dan Konstruksi Mahardika, Tiska Ayu; Sucahyati, Diarany
Journal of Business and Economics Research (JBE) Vol 6 No 3 (2025): October 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i3.8500

Abstract

Tax avoidance is a central issue in optimizing state revenue. The mining and construction sectors in Indonesia are highly vulnerable to tax avoidance due to complex business structures and involvement in government projects. This study aims to examine the effect of political connections on tax avoidance in mining and construction companies listed on the Indonesia Stock Exchange during the 2019–2023 period. Political connections are identified based on the presence of Politically Exposed Persons (PEPs) on the board of commissioners or directors. Tax avoidance is measured using the ratio of income tax expense to profit before tax, known as the Effective Tax Rate (ETR). A total of 418 observations were selected using purposive sampling. The data were analyzed using panel data regression with control variables, processed through STATA 17.0 software. The results reveal that political connections have a positive and statistically significant effect on ETR, with a coefficient of 0.090 at the 10% significance level. This indicates that companies with political connections tend to exhibit higher tax compliance compared to those without such connections. These findings support the notion that political connections can enhance corporate fiscal oversight and accountability rather than encourage tax avoidance.
Perbandingan Proses Pengisian SPT Tahunan antara Wajib Pajak Orang Pribadi dan Badan: Perspektif Magang di Kantor Konsultan Pajak Multi Sinergy Consultant Mahardika, Tiska Ayu; Widajantie, Tituk Diah
VISA: Journal of Vision and Ideas Vol. 4 No. 3 (2024): VISA: Journal of Vision and Ideas
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i3.4200

Abstract

The process of filling out the Annual Tax Return (SPT) is an important aspect of tax obligations for taxpayers, both individuals and business entities. This research aims to analyze the comparison of the annual SPT filling process between the two types of taxpayers, as well as identify the challenges faced by intern students and provide recommendations to improve student understanding. Using descriptive comparative methods, this research was conducted at the Multi Sinergi Consultant Tax Consultant Office. The research results show: 1) The process of filling out an individual's annual tax return focuses more on collecting personal documents and individual income: 2) filling in a corporate annual tax return includes a deeper understanding of the financial structure and accounting system of a business entity. Internship students often experience difficulties, especially in connecting information from the agency's financial reports with the requirements for filling out the Agency's Annual SPT. Recommendations include more integrated education between theory and practice, as well as relevant internship experience to increase students' understanding of the process of filling out annual tax returns.
Co-Authors Sucahyati, Diarany Tituk Diah Widajantie