Political Connection and Creative Accounting on Tax Avoidance

Adilla Rahmatia; Ni Made Suwitri  Parwati

doi:10.62207/8jjt5370

Authors

Adilla Rahmatia Universitas Tadulako, Palu, Central Sulawesi Author
Ni Made Suwitri Parwati Universitas Tadulako, Palu, Central Sulawesi Author

DOI:

https://doi.org/10.62207/8jjt5370

Keywords:

Political Connection, Creative Accounting, Tax Avoidance

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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