The Phenomenon of Tax Avoidance in the Covid-19 Period in Mining Companies

The purpose of this study was to determine the effect of debt and company size on tax avoidance in mining companies in 2020-2021.This study uses multiple regression analysis and purposive sampling method. Secondary data is collected through financial reports downloaded from www.idx.com. The results showed that debt and company size have a positive effect on tax avoidance.

Authors

Rahmawati Rahmawati
Dio Rizka

Publication Details

Journal: Journal of Economics Finance and Management Studies
Published: 2025-02-21
DOI: https://doi.org/10.47191/jefms/v8-i2-26
Primary Topic: Corporate Taxation and Avoidance
Type: article
Field-Weighted Citation Impact: 0.00

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article

The Phenomenon of Tax Avoidance in the Covid-19 Period in Mining Companies

Rahmawati Rahmawati, Dio Rizka

Feb 21, 2025

Journal of Economics Finance and Management Studies

Corporate Taxation and Avoidance

article

The Phenomenon of Tax Avoidance in the Covid-19 Period in Mining Companies

Rahmawati Rahmawati, Dio Rizka

February 21, 2025article en

Abstract

Journal of Economics Finance and Management StudiesVol. 08(02)

Openalex Percentile: Top 96%

Corporate Taxation and Avoidance

DOI Open Access PDF OpenAlex

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The Phenomenon of Tax Avoidance in the Covid-19 Period in Mining Companies — Rahmawati Rahmawati, Dio Rizka · Journal of Economics Finance and Management Studies (2025) | TGRS Research Map | TGRS