The Uncovering Tax Avoidance Drivers in IDX Mining Firms 2019-2021: Financial Distress, Thin Capitalization, and CSR Disclosure Effects

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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Bibliographic Details
Main Authors: Brenda Tandayu, Lintje Kalangi, Steven Josia Tangkuman
Format: Article
Language:English
Published: Yayasan Ilomata 2023-04-01
Series:Ilomata International Journal of Tax and Accounting
Subjects:
corporate social responsibility
financial distress
tax avoidance
thin capitalization
Online Access:https://www.ilomata.org/index.php/ijtc/article/view/710

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