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All Journal Ilomata International Journal of Tax and Accounting Manajemen Bisnis dan Keuangan Korporat
Steven Josia Tangkuman
Sam Ratulangi University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Uncovering Tax Avoidance Drivers in IDX Mining Firms 2019-2021: Financial Distress, Thin Capitalization, and CSR Disclosure Effects Brenda Tandayu; Lintje Kalangi; Steven Josia Tangkuman
Ilomata International Journal of Tax and Accounting Vol. 4 No. 2 (2023): April 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i2.710

Abstract

Indonesia's low tax ratio compared to other Asia-Pacific nations may indicate the presence of tax avoidance. The Tax Justice Network has revealed that corporations are the primary culprits of tax avoidance in Indonesia, with mining companies being among the examples of such practices that have been exposed. Related to this phenomenon, this study seeks to acquire factual evidence on how financial distress, thin capitalization and the disclosure of corporate social responsibility affect the tax avoidance among mining firms publicly listed on the IDX during the period of 2019 to 2021. By utilizing purposive sampling technique, this study successfully selected 18 companies, generating a total of 54 observational data that were used for analysis. To obtain the required data, this study relied on secondary sources such as audited financial statements, annual reports and/or sustainable reports. The main approach employed for analyzing the data and testing hypotheses in this study was multiple linear regression analysis. The findings of the study demonstrate that financial distress has a significant negative impact on tax avoidance. However, the study did not find statistically significant evidence to support the impact of thin capitalization and corporate social responsibility disclosure on tax avoidance.
Faktor-faktor yang mempengaruhi audit delay pada perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia Michella Beauty Irfania Rerungan; Herman Karamoy; Steven Josia Tangkuman
Manajemen Bisnis dan Keuangan Korporat Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.421

Abstract

Indonesian State-Owned Enterprises (SOEs) are required to maintain a high level of transparency and accountability, particularly in the timeliness of audited financial reporting. However, audit delay remains a persistent issue among SOEs listed on the Indonesia Stock Exchange (IDX). This study examines the effects of independent commissioners, board size, operational complexity, debt ratio, and audit opinion on audit delay. Using a quantitative approach, this study analyses 65 firm-year observations from 13 SOEs over the period 2020–2024, employing multiple linear regression analysis. The results indicate that board size has a significant negative effect on audit delay, while operational complexity and debt ratio have significant positive effects. In contrast, independent commissioners and audit opinion do not significantly affect audit delay. These findings suggest that internal managerial capacity and organizational complexity play a more critical role than formal governance structures in determining audit timeliness. This study contributes to the audit timeliness literature by providing empirical evidence from state-owned enterprises in an emerging market context.
Co-Authors Brenda Tandayu Herman Karamoy Lintje Kalangi Michella Beauty Irfania Rerungan