September 19, 2025PaperAsiaOpen Access

Tax Avoidance in the Mining Industry: Transfer Pricing, Earnings Management, and Foreign Ownership

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Authors

NSNurul Arifah SyarifTelkom University KKKoenta Adji KoerniawanTelkom University

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Implication

This investigation reveals the influence of earnings management and the roles of transfer pricing and foreign ownership on tax avoidance in mining firms.

Key Points

Tax avoidance is significantly influenced by earnings management, highlighting the role of managerial discretion.
The study analyzes 65 firm-year observations from 13 mining companies on the Indonesia Stock Exchange.
Panel data regression was employed to examine the relationships among tax avoidance, transfer pricing, and foreign ownership.
The findings emphasize the need for regulation and internal controls to mitigate tax avoidance risks in the mining sector.

Cite This Study

Syarif et al. (2025) studied this question.

synapsesocial.com/papers/68d466a831b076d99fa64dfd https://doi.org/10.59953/paperasia.v41i5b.682

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Implication

This investigation reveals the influence of earnings management and the roles of transfer pricing and foreign ownership on tax avoidance in mining firms.

Tax Avoidance in the Mining Industry: Transfer Pricing, Earnings Management, and Foreign Ownership

Discussion

Member takes

Implication

Key Points

Cite This Study

Tax Avoidance in the Mining Industry: Transfer Pricing, Earnings Management, and Foreign Ownership

Discussion

Member takes

Implication

Key Points

Cite This Study

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Also Consider