Accounting Studies and Tax Journal
Vol. 1 No. 6 (2024): Accounting Studies and Tax Journal (COUNT)

Political Connection and Creative Accounting on Tax Avoidance

Rahmatia, Adilla (Unknown)
Parwati, Ni Made Suwitri (Unknown)

Article Info

Publish Date
30 Jun 2024

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.

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Journal Info
Accounting Studies and Tax Journal
Website

Abbrev

count

Publisher

PT Penelitian dan Pengembangan Ilmu

Subject

Economics, Econometrics & Finance

Description

Accounting Studies and Tax Journal (COUNT) is reviewed covers theoretical and applied research in the field of Accounting and Tax. As an information and communication media for practitioners, researchers and academics who are interested in the field of Accounting (Finance, Bussiness, Auditing and ...