Results 21 to 30 of about 59,361 (266)
Pengaruh moderasi koneksi politik terhadap kepemilikan keluarga dan agresivitas pajak
Jurnal Akuntansi dan Auditing Indonesia, 2018 The study aims to prove moderating effect of political connection to family ownership and how it affects corporate tax aggressiveness. This research contain all non-financial listed companies on Indonesia Stock Exchange from 2010 to 2013 by using ...
Widya Hidayati, Vera Diyanty
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Frontiers in Public Health, 2021 Taking the perspective of corporate social responsibility and institutional theory, this research establishes an innovative relationship between variables such as charitable donation, political connection and crisis spillover effect of firms through ...
Rong Xiang +3 more
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Pengaruh non-financial distress, koneksi politik, dan intensitas persediaan terhadap tax avoidance
Jurnal Akuntansi Aktual, 2021 The purpose of this study is to analyze the relationship among non-financial distress, political connections, and inventory intensity and tax avoidance. The study was conducted on all pharmaceutical sub-sector companies from 2013 to 2018.
Dudi Pratomo +2 more
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The effect of political connections on firms’ performance: The moderating role of leverage
Jurnal Ekonomi dan Bisnis, 2022 This study seeks to examine the impact of political connections on firms’ performance and the moderating role of leverage on this causal relationship. As an emerging country, Indonesia offers an interesting research setting for this research.
Supatmi Supatmi
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Politically Connected Governments [PDF]
SSRN Electronic Journal, 2020 ABSTRACTThis paper examines the consequences of powerful political connections for local governments. We find that governments located within the constituencies of, and thus connected to, powerful congressional members reduce their stewardship over public resources.
CHRISTINE CUNY +2 more
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IS TAX AVOIDANCE CAUSED BY POLITICAL CONNECTIONS AND EXECUTIVE CHARACTERISTICS?
Jurnal Akuntansi Multiparadigma, 2022 Abstrak - Apakah Penghindaran Pajak Disebabkan oleh Koneksi Politik dan Karakteristik Eksekutif? Tujuan utama – Penelitianaini bertujuan untuk mengkaji peran koneksi politik dan karakteristik eksekutif faktor dalam penghindaran pajak.
Nur Alfiyah +2 more
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Comparative Political Studies, 2022 Political connections provide substantial benefits to firms. We emphasize the ownership of firms as an important channel through which political connections operate and identify a resulting link between political turnover and turnover in the ownership of firms: Political turnover prompts newly politically connected individuals to take, and newly ...
Timm Betz, Amy Pond
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Business: Theory and Practice, 2019 This study aims to examine the effect of related party transactions (RPTs) on banks’ performance and investigates political connections as moderator in their causal relationship.
mr Supatmi +3 more
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Koneksi Politik dan Manajemen Skandal: Sebuah Temuan Empiris Perusahaan BUMN
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2021 This study aims to examine the probability of scandal management for state owned enterprises that are politically connected companies, and further compares the same phenomena with private companies. Scandal management in this study uses two measurements,
Ronauli V Marbun +2 more
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Journal of Economics, Business & Accountancy Ventura, 2022 Tax revenue is a vital source of income to support the economic development of a country. Therefore, this study aims to provide empirical evidence of the influence of political connections and foreign ownership on tax avoidance.
Limpat Akbar Yudanto +1 more
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