Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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All Journal Jurnal Akuntansi AKUNESA Indonesian Journal of Multidisciplinary Sciences
Janitra Prabowo
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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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)
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.
The Influence of Fiscal Policy on Regional Government Financial Performance: A Quantitative Analysis of Regional Budgets in Indonesia M. Fadly Syahputra; Janitra Prabowo; Anto Andreawan
Indonesian Journal of Multidisciplinary Sciences (IJoMS) Vol. 5 No. 1 (2026): Indonesian Journal of Multidisciplinary Sciences (IJoMS)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/ijoms.v5i1.2281

Abstract

This study is motivated by the importance of fiscal policy in improving the financial performance of local governments in the decentralization era. The purpose of this study is to analyze the effect of local own-source revenue, intergovernmental transfers, and regional expenditure on the financial performance of local governments in Indonesia. This research uses a quantitative approach with secondary data derived from local government financial reports and regional budgets for the period 2020 to 2024 obtained from official government institutions. The analytical method employed is panel data multiple linear regression using EViews software. The results show that local own-source revenue and regional expenditure have a positive and significant effect on financial performance, while intergovernmental transfers have a negative and significant effect. Simultaneously, all independent variables significantly influence financial performance. These findings indicate that optimizing integrated fiscal policies is essential to improve local government financial performance. This study concludes that strengthening fiscal independence and effective expenditure management are key factors in enhancing the quality of regional financial management.
Co-Authors Anindya Ratna Kartika Hady Anto Andreawan M. Fadly Syahputra Prabowo, Kristianto Tricahya