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INDONESIA
Jurnal Akuntansi dan Ekonomika
Published by Universitas Muhammadiyah Riau
ISSN : 20891768     EISSN : 26139901     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 322 Documents
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Koneksi Politik dalam Dinamika Tekanan Keuangan dan Penghindaran Pajak Arifin, Zidan Dwinanda; Mochtar, Raja Ade Fitrasari
Akuntansi & Ekonomika Vol 15 No 2 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i2.10554

Abstract

This study examines the effect of financial constraints and financial distress on tax avoidance with political connections as a moderating variable in energy companies listed on the Indonesia Stock Exchange during 2022–2024. The topic is relevant because the energy sector is highly exposed to tax avoidance risks and closely linked to political actors. Secondary data were obtained from annual and financial reports and analyzed using panel data regression with the Common Effect Model (CEM). The findings reveal that financial constraints and financial distress have a negative effect on tax avoidance. Moreover, political connections strengthen the relationship between financial constraints and tax avoidance but weaken the influence of financial distress on tax avoidance. These results highlight the crucial role of political ties in shaping corporate tax strategies under financial pressure. The study provides meaningful insights for regulators and stakeholders in designing more effective and transparent tax policies.
Determinasi Literasi Asuransi Syariah Generasi Z: Peran Digital Marketing, Religiusitas, dan Budaya Sosial di Sumatera Barat Adisti, Adila; Chairunnisya, Chairunnisya; Al Iffah, Nisa
Akuntansi & Ekonomika Vol 15 No 2 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i2.10749

Abstract

The Islamic insurance industry plays a strategic role in the financial system; however, its utilization in Indonesia remains relatively low. This condition is particularly critical for Generation Z, who will become the dominant users of financial products in the future. This study aims to analyze the effects of digital marketing, religiosity, and social culture on Sharia insurance literacy among Generation Z in West Sumatra Province. The study employs a quantitative approach with an explanatory research design and utilizes the SEM-PLS method, based on data from 201 respondents aged 17–27 years collected. The results indicate that social culture and digital marketing have a positive and significant effect on Sharia insurance literacy, while religiosity does not have a significant direct effect. The research model explains 39.1% of the variation in Sharia insurance literacy, highlighting the important role of social and digital factors in shaping Sharia insurance literacy among Generation Z.

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