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Tax knowledge and tax avoidance: The case of mining companies listed on Indonesia

Author

Listed:
  • Ka Tiong
  • Tubagus Ismail
  • Helmi Yazid
  • Muhamad Taqi

Abstract

The purpose of this research is to know and analyze the influence of tax knowledge towards tax avoidance. The sample technique used is a purposive sampling from a method of judgment non-probability sampling and the analysis technique is using the ordinary least square method. The outcome of the research shows a significant influence of tax knowledge towards tax avoidance. A result of negative beta coefficient unstandardized indicates the higher tax knowledge owned by a top manager, the lower and even zero tax avoidance behavior is likely to happen. On the contrary, if the top manager has a lower tax knowledge, then the tendency towards tax avoidance behavior is high. The tax avoidance practice is chosen in order to achieve more profit for the company.

Suggested Citation

  • Ka Tiong & Tubagus Ismail & Helmi Yazid & Muhamad Taqi, 2025. "Tax knowledge and tax avoidance: The case of mining companies listed on Indonesia," International Journal of Innovative Research and Scientific Studies, Innovative Research Publishing, vol. 8(2), pages 2232-2237.
    • Handle: RePEc:aac:ijirss:v:8:y:2025:i:2:p:2232-2237:id:5674
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    Keywords

    Tax Knowledge; Tax Avoidance.;

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