Publication Date: 2023/08/21
Abstract: The purpose of this study is to examine and analyze the effect of tax avoidance, profit management and managerial ownership on tax disclosure at mining companies in Indonesia that are listed on the Indonesia Stock Exchange for the 2019-2021 period. The data in this study were obtained from the company's financial statements and annual reports on the Indonesian Stock Exchange (IDX) website or related company websites. The samples used in this study were 23 mining companies listed on the IDX for the 2019-2021 period, with a total of 69 samples. The sampling technique is pursosive sampling method. The analytical tool used to analyze the hypothesis is Eviews 10.0, with the analysis model, namely the random effect model.The results showed that earnings management had a positive effect on tax disclosure, while tax evasion and managerial ownership had no effect on tax disclosure.
Keywords: Tax avoidance, earnings management and managerial ownership of tax disclosure.
DOI: https://doi.org/10.5281/zenodo.8288857
PDF: https://ijirst.demo4.arinfotech.co/assets/upload/files/IJISRT23AUG125.pdf
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