Military experience and tax avoidance: Does institutional quality matter?

Abdani, Fadlil, Istiqomah, Dyah Febriantina and Putra, Yuniarti Hidayah Suyoso ORCID: https://orcid.org/0000-0002-5070-6138 (2026) Military experience and tax avoidance: Does institutional quality matter? Jurnal Reviu Akuntansi dan Keuangan, 16 (3). pp. 733-747. ISSN 2088-0685

Preview

Text 29411.pdf - Published Version Available under License Creative Commons Attribution Non-commercial Share Alike. Download (698kB) | Preview

Abstract

Purpose: This study aims to identify the relationship between Military Experience (ME) and Tax Avoidance (TA), as well as to examine the role of Rule of Law (ROL) and Control of Corruption (COC) as moderators in the context of Indonesia. Methodology/approach: This study uses 1,335 firm-year observations from publicly listed companies in Indonesia. Hypothesis testing was conducted through regression analysis and testing of moderating variables. Findings: This study found that Military Experience (ME) is positively and significantly correlated with Tax Avoidance (TA), confirming its role as a political connection. MEB and MEC are negatively and significantly correlated with TA, suggesting that their supervisory role is effective in suppressing tax avoidance. Practical implications: The limitation of this study lies in the use of Military Experience measurements, which could be further developed by using education or military level as indicators. Originality/value: This study confirms that ME's influence is situational, with discipline and regulatory compliance values weaker among boards or commissioners with a military background in developing countries.

Item Type:	Journal Article
Keywords:	control of corruption; military experience; rule of law; tax avoidance
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150107 Taxation Accounting
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	Fadlil Abdani
Date Deposited:	29 Oct 2026 15:34

Downloads

Origin of downloads

Actions (login required)

View Item