The Phenomenon of Tax Avoidance in the Covid-19 Period in Mining Companies
1Dio Rizka, 2Rahmawat
1,2Accounting, Faculty of Economics and Business, Sebelas Maret University, Surakarta, Indonesia
https://doi.org/10.47191/jefms/v8-i2-26ABSTRACT:
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.
KEYWORDS:
Tax avoidance, Debt, Firm Size, minning companny, covid-19
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