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Unmasking Tax Avoidance: How Multinational Corporations in Indonesia's Raw Materials Sector Exploit Loopholes (2018-2022)

Koenta Koerniawan et al.

Australasian Accounting Business and Finance Journal2025https://doi.org/10.14453/aabfj.v19i5.10article
AJG 1ABDC B
Weight
0.50

What the paper says

This study delves deep into the tactics employed by multinational corporations (MNCs) to circumvent Indonesia's tax laws and minimize their tax liabilities within the raw materials sector. Employing panel data regression analysis on a dataset comprising 40 observations from 8 companies over five years (2018-2022). Transfer pricing, profitability, capital intensity, and thin capitalization have a significant influence on tax avoidance. Therefore, stronger transfer pricing regulations and a global minimum corporate tax are crucial to combat base erosion and profit shifting. Increased transparency and accountability in multinational corporations' financial reporting in Indonesia are also essential.

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https://doi.org/https://doi.org/10.14453/aabfj.v19i5.10

Or copy a formatted citation

@article{koenta2025,
  title        = {{Unmasking Tax Avoidance: How Multinational Corporations in Indonesia's Raw Materials Sector Exploit Loopholes (2018-2022)}},
  author       = {Koenta Koerniawan et al.},
  journal      = {Australasian Accounting Business and Finance Journal},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.14453/aabfj.v19i5.10},
}

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Unmasking Tax Avoidance: How Multinational Corporations in Indonesia's Raw Materials Sector Exploit Loopholes (2018-2022)

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.