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p-Index From 2020 - 2025
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All Journal Jurnal Akuntansi AKUNESA
Janitra Prabowo
Unknown Affiliation
Economics, Econometrics & Finance

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The Influence of Political Connections on Tax Avoidance with Institutional Ownership Structure as a Moderation Kristianto Tricahya Prabowo; Anindya Ratna Kartika Hady; Janitra Prabowo
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025) - In Progress
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n1.p44-48

Abstract

This study aims to evaluate the role of ownership structure as moderating factor in the relationship between political connection and tax avoidance. Political connections are inseparable in their practices to generate business benefits for the company, especially when the company’s ownership has strong political connections with the government. The acquisition of data is based on observations of the annual reports of companies listed on the LQ 45 Indonesia Stock Exchange during 2020-2024 with SPSS as the analytical instrument. The results showed that political connections have a positive effect on tax avoidance and can be strengthened by the institutional ownership structure.
Co-Authors Anindya Ratna Kartika Hady Prabowo, Kristianto Tricahya