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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal el-Qanuniy: Jurnal Ilmu-Ilmu Kesyariahan dan Pranata Sosial
Khairiyahtussolihah, Assa’adatul
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Does tax aggressiveness and capital structure affect firm performance? The moderating role of political connections Sihono, Agus; Khairiyahtussolihah, Assa’adatul
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 1 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.1.2023.39-49

Abstract

This study examines how company performance affects tax aggressiveness, capital structure, and political connections. In addition, we also examine whether political connections moderate the effect of tax aggressiveness and firm performance, as well as capital structure and firm performance. Companies with aggressive tax strategies where they are politically connected perform better than vice versa. In addition, companies with larger external capital structures perform better when the company's boards are politically connected. In order to avoid the disadvantages of an aggressive tax strategy and a high external political model structure, the Company builds connections through the board to obtain projects from the government and avoid the risk of oversight by the authorities. Therefore, we suggest that regulators conduct inspections and supervision of companies that have political connections through the board to use unconstitutional methods to obtain projects from the Government or other benefits. In addition, we recommend that shareholders carefully carry out oversight in the context of overcoming agency problems in companies that are politically connected.
Menelisik Pertumbuhan Hukum Ekonomi Islam; Sudut Pandang Berbagai Faktor Di Indonesia Siregar, Indah Permatasari; Khairiyahtussolihah, Assa’adatul
Jurnal EL-QANUNIY: Jurnal Ilmu-Ilmu Kesyariahan dan Pranata Sosial Vol 10, No 1 (2024)
Publisher : Syekh Ali Hasan Ahmad Addary State Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/el-qanuniy.v10i1.10988

Abstract

Starting from the Islamic way of life which also teaches about economics, economic problems arise in Islam. Not only in conventional economics, economic problems arise in Islam, resulting in the decline of Islamic economics. Apart from that, Islamic economics is experiencing growth as a result of the current crisis, this is a reminder for the general public to study Islamic economics, of course the presence of Islamic economics is a source of hope for many people. Because Islamic economics has many benefits for the entire community and will continue through education and gradual steps. The purpose of this study is to examine the factors that influence the growth of the Islamic economy in Indonesia Library research is the search for research data or information through reading scientific journals, reference books, published economic growth reports, and other publications that support this writing. The data used is secondary data derived from a variety of relevant literature. To answer research questions, many sorts of data and information are evaluated and synthesized. The study's findings reveal that human capital, the number of people on the planet, the amount of available land, the number of syariah firms, and the availability of technology all have an impact on economic growth.
Co-Authors Sihono, Agus Siregar, Indah Permatasari