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.

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Publication Details

Journal
Zenodo (CERN European Organization for Nuclear Research)
Published
2025-02-17
DOI
https://doi.org/10.5281/zenodo.14881374
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

Zenodo (CERN European Organization for Nuclear Research)
Corporate Taxation and Avoidance
article

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

article en

Abstract

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.

Zenodo (CERN European Organization for Nuclear Research)
Sebelas Maret University (ID)
Openalex Percentile: Top 43%
Corporate Taxation and Avoidance
DOIOpen Access PDFOpenAlex
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The Phenomenon of Tax Avoidance in the Covid-19 Period in Mining Companies · Zenodo (CERN European Organization for Nuclear Research) (2025) | TGRS Research Map | TGRS