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August 21, 2025SebatikOpen Access

Tax Avoidance Of Mining Industry Registered On Indonesia Stock Excgange Period 2020-2023

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Quantitative research shows profitability negatively impacts tax avoidance in mining companies, suggesting financial strategies play a critical role.

Tax avoidance is influenced by various factors in the mining industry, particularly the role of profitability.
Analysis revealed that companies with higher profitability tend to engage in less tax avoidance, with implications for fiscal policy.
The research utilized multiple linear regression on secondary data from 58 companies listed on the Indonesia Stock Exchange.
The results indicate the importance of understanding financial strategies when assessing tax compliance within the sector.

Martini et al. (2025) studied this question.

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Quantitative research shows profitability negatively impacts tax avoidance in mining companies, suggesting financial strategies play a critical role.