Jurnal Akuntansi AKUNESA
Vol 14 No 1 (2025): AKUNESA (September 2025) - In Progress

The Influence of Political Connections on Tax Avoidance with Institutional Ownership Structure as a Moderation

Kristianto Tricahya Prabowo (Unknown)
Anindya Ratna Kartika Hady (Unknown)
Janitra Prabowo (Unknown)

Article Info

Publish Date
02 Oct 2025

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.

Copyrights © 2025




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Akuntansi AKUNESA
Website

Abbrev

akunesa

Publisher

Universitas Negeri Surabaya

Subject

Economics, Econometrics & Finance

Description

About the Journal Jurnal Akuntansi AKUNESA diterbitkan oleh Program Studi S1 Akuntansi Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya. Terbit 3 kali dalam setahun yaitu pada Bulan Januari, Mei, dan September dengan jumlah 10 artikel pada setiap terbitan dengan menggunakan Bahasa ...