Work

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

Year: 2025

Type: article

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.

Source: Journal of Economics Finance and Management Studies

DOI: 10.47191/jefms/v8-i2-26

Authors: Dio Rizka, Rahmawati .

Institution: Sebelas Maret University

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4407809812