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All Journal IJEBD (International Journal Of Entrepreneurship And Business Development) E-Jurnal Akuntansi
Janiman Lie
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Economics, Econometrics & Finance

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THE EFFECT OF POLITICAL CONNECTIONS, PROFITABILITY, AND LEVERAGE ON TAX AVOIDANCE Nabilah Fathiyah Rachma; Janiman Lie
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 9 No 2 (2026): March 2026
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v9i2.3565

Abstract

Purpose: The purpose of this study is to analyze the influence of political connections, profitability, and leverage on tax avoidance. This study was conducted on infrastructure and utility companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. Design/methodology/approach: This study uses a quantitative method with multiple linear regression analysis tools. The sampling method uses purposive sampling with a sample size of 117 during 2022-2024. Result: summarize the result or findings of your study. Findings: Political connections and leverage variables influence tax avoidance, while profitability variables do not influence tax avoidance. Research limitations/implications: In this study, the adjusted R square value was only 13%, which means that the independent variables did not explain much of the dependent variable, and the contribution of political connections, profitability, and leverage to tax avoidance was only 13%, while the remaining 87% was contributed by other factors not examined in this study. Practical implications: This study is expected to contribute to the development of knowledge in the fields of accounting and taxation by improving understanding of the influence of political connections, profitability, and leverage on tax avoidance practices. In practical terms, this research can be taken into consideration by companies in determining their taxation strategies, by investors in making investment decisions, and by students as a reference regarding factors that influence tax avoidance. In addition, in terms of policy, this research can be used as material for evaluation and consideration in designing effective taxation strategies that comply with regulations and minimize companies' reputational and legal compliance risks. Paper type: Research paper Keyword: tax avoidance; political connections; profitability; leverage
Liquidity, Solvency, and Profitability as Determinants of Financial Performance in Indonesian Banking Sub-Sectors Maula, Siti Inayatul; Janiman Lie
E-Jurnal Akuntansi Vol. 36 No. 4 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i04.p05

Abstract

Banking financial performance plays a crucial role in maintaining economic stability, particularly during the dynamic post-pandemic period. This study aims to analyze the impact of liquidity, solvency, and profitability on the financial performance of banks listed on the Indonesia Stock Exchange for the 2020–2024 period. This study is grounded in agency theory, which explains the relationship between management and shareholders in corporate governance. The research sample consists of 26 banks selected based on specific criteria from a total population of 45. The study employs multiple linear regression analysis using SPSS Statistics 27, supported by classical assumption tests. The results indicate that liquidity has a significant negative effect on financial performance, while solvency and profitability have a significant positive effect.
Co-Authors Maula, Siti Inayatul Nabilah Fathiyah Rachma