The Uncovering Tax Avoidance Drivers in IDX Mining Firms 2019-2021: Financial Distress, Thin Capitalization, and CSR Disclosure Effects
Indonesia's low tax ratio compared to other Asia-Pacific nations may indicate the presence of tax avoidance. The Tax Justice Network has revealed that corporations are the primary culprits of tax avoidance in Indonesia, with mining companies being among the examples of such practices that have...
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| Format: | Article |
| Language: | English |
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Yayasan Ilomata
2023-04-01
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| Series: | Ilomata International Journal of Tax and Accounting |
| Subjects: | |
| Online Access: | https://www.ilomata.org/index.php/ijtc/article/view/710 |
| _version_ | 1797799990835281920 |
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| author | Brenda Tandayu Lintje Kalangi Steven Josia Tangkuman |
| author_facet | Brenda Tandayu Lintje Kalangi Steven Josia Tangkuman |
| author_sort | Brenda Tandayu |
| collection | DOAJ |
| description | Indonesia's low tax ratio compared to other Asia-Pacific nations may indicate the presence of tax avoidance. The Tax Justice Network has revealed that corporations are the primary culprits of tax avoidance in Indonesia, with mining companies being among the examples of such practices that have been exposed. Related to this phenomenon, this study seeks to acquire factual evidence on how financial distress, thin capitalization and the disclosure of corporate social responsibility affect the tax avoidance among mining firms publicly listed on the IDX during the period of 2019 to 2021. By utilizing purposive sampling technique, this study successfully selected 18 companies, generating a total of 54 observational data that were used for analysis. To obtain the required data, this study relied on secondary sources such as audited financial statements, annual reports and/or sustainable reports. The main approach employed for analyzing the data and testing hypotheses in this study was multiple linear regression analysis. The findings of the study demonstrate that financial distress has a significant negative impact on tax avoidance. However, the study did not find statistically significant evidence to support the impact of thin capitalization and corporate social responsibility disclosure on tax avoidance. |
| first_indexed | 2024-03-13T04:28:13Z |
| format | Article |
| id | doaj.art-c0263622466046d09d57d8bd4d3a5dde |
| institution | Directory Open Access Journal |
| issn | 2714-9838 2714-9846 |
| language | English |
| last_indexed | 2024-03-13T04:28:13Z |
| publishDate | 2023-04-01 |
| publisher | Yayasan Ilomata |
| record_format | Article |
| series | Ilomata International Journal of Tax and Accounting |
| spelling | doaj.art-c0263622466046d09d57d8bd4d3a5dde2023-06-20T01:59:23ZengYayasan IlomataIlomata International Journal of Tax and Accounting2714-98382714-98462023-04-014222123510.52728/ijtc.v4i2.710710The Uncovering Tax Avoidance Drivers in IDX Mining Firms 2019-2021: Financial Distress, Thin Capitalization, and CSR Disclosure EffectsBrenda Tandayu0Lintje Kalangi1Steven Josia Tangkuman2Sam Ratulangi UniversitySam Ratulangi UniversitySam Ratulangi UniversityIndonesia's low tax ratio compared to other Asia-Pacific nations may indicate the presence of tax avoidance. The Tax Justice Network has revealed that corporations are the primary culprits of tax avoidance in Indonesia, with mining companies being among the examples of such practices that have been exposed. Related to this phenomenon, this study seeks to acquire factual evidence on how financial distress, thin capitalization and the disclosure of corporate social responsibility affect the tax avoidance among mining firms publicly listed on the IDX during the period of 2019 to 2021. By utilizing purposive sampling technique, this study successfully selected 18 companies, generating a total of 54 observational data that were used for analysis. To obtain the required data, this study relied on secondary sources such as audited financial statements, annual reports and/or sustainable reports. The main approach employed for analyzing the data and testing hypotheses in this study was multiple linear regression analysis. The findings of the study demonstrate that financial distress has a significant negative impact on tax avoidance. However, the study did not find statistically significant evidence to support the impact of thin capitalization and corporate social responsibility disclosure on tax avoidance.https://www.ilomata.org/index.php/ijtc/article/view/710corporate social responsibilityfinancial distresstax avoidancethin capitalization |
| spellingShingle | Brenda Tandayu Lintje Kalangi Steven Josia Tangkuman The Uncovering Tax Avoidance Drivers in IDX Mining Firms 2019-2021: Financial Distress, Thin Capitalization, and CSR Disclosure Effects Ilomata International Journal of Tax and Accounting corporate social responsibility financial distress tax avoidance thin capitalization |
| title | The Uncovering Tax Avoidance Drivers in IDX Mining Firms 2019-2021: Financial Distress, Thin Capitalization, and CSR Disclosure Effects |
| title_full | The Uncovering Tax Avoidance Drivers in IDX Mining Firms 2019-2021: Financial Distress, Thin Capitalization, and CSR Disclosure Effects |
| title_fullStr | The Uncovering Tax Avoidance Drivers in IDX Mining Firms 2019-2021: Financial Distress, Thin Capitalization, and CSR Disclosure Effects |
| title_full_unstemmed | The Uncovering Tax Avoidance Drivers in IDX Mining Firms 2019-2021: Financial Distress, Thin Capitalization, and CSR Disclosure Effects |
| title_short | The Uncovering Tax Avoidance Drivers in IDX Mining Firms 2019-2021: Financial Distress, Thin Capitalization, and CSR Disclosure Effects |
| title_sort | uncovering tax avoidance drivers in idx mining firms 2019 2021 financial distress thin capitalization and csr disclosure effects |
| topic | corporate social responsibility financial distress tax avoidance thin capitalization |
| url | https://www.ilomata.org/index.php/ijtc/article/view/710 |
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