Koneksi Politik Dan Akuntansi Kreatif Pada Penghindaran Pajak

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.