Work

Tax knowledge and tax avoidance: The case of mining companies listed on Indonesia

Year: 2025

Type: article

Abstract: The purpose of this research is to know and analyze the influence of tax knowledge towards tax avoidance. The sample technique used is a purposive sampling from a method of judgment non-probability sampling and the analysis technique is using the ordinary least square method. The outcome of the research shows a significant influence of tax knowledge towards tax avoidance. A result of negative beta coefficient unstandardized indicates the higher tax knowledge owned by a top manager, the lower and even zero tax avoidance behavior is likely to happen. On the contrary, if the top manager has a lower tax knowledge, then the tendency towards tax avoidance behavior is high. The tax avoidance practice is chosen in order to achieve more profit for the company.

Source: International Journal of Innovative Research and Scientific Studies

DOI: 10.53894/ijirss.v8i2.5674

Authors: Ka Tiong, Tubagus Ismail, Helmi Yazid, Muhamad Taqi

Institutions: Binus University, Sultan Ageng Tirtayasa University

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4408914729

FWCI:

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