June 15, 2025

The Effect of Corporate Social Responsibility, Political Connection, and Good Corporate Governance on Tax Avoidance in Mining Companies Listed on The Indonesia Stock Exchange in 2018-2023

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Analysis reveals significant effects of corporate social responsibility and political connections on tax avoidance in mining companies.

Tax avoidance is significantly influenced by corporate social responsibility and good corporate governance.
Good corporate governance is found to directly impact tax avoidance in mining companies listed on the Indonesia Stock Exchange.
This study employs multiple linear regression analysis using secondary data from 78 mining companies.
The findings highlight the importance of political connections and corporate governance in mitigating tax avoidance.

Dasilva et al. (2025) studied this question.

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