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p-Index From 2020 - 2025
0.23
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This Author published in this journals
All Journal Accounting Studies and Tax Journal
Rahmatia, Adilla
Unknown Affiliation
Economics, Econometrics & Finance

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Political Connection and Creative Accounting on Tax Avoidance Rahmatia, Adilla; Parwati, Ni Made Suwitri
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 6 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/8jjt5370

Abstract

This study examines the effect of political connections and creative accounting on tax avoidance. This study employs a quantitative descriptive approach, utilizing a purposive sampling technique for sample selection. Data analysis is conducted using WarpPLS 7.0. The results of this study indicate that political connections and creative accounting significantly positively affect tax avoidance. Policymakers need to increase supervision of politically connected companies to prevent abuse of power, direct further research, and strengthen the role of public accountants in maintaining the integrity of financial statements and compliance with tax regulations.
Co-Authors Parwati, Ni Made Suwitri