The Effect Of Organizational Capital And Institutional Ownership On Tax Avoidance In Indonesian Mining Companies

Authors

  • Desi Andriani Putri Univesitas Merdeka Malang, Indonesia
  • Norman Duma Sitinjak Universitas Merdeka Malang, Indonesia

DOI:

https://doi.org/10.24256/kharaj.v8i1.8924

Abstract

This study aims to examine the influence of organizational capital and institutional ownership on tax avoidance in mining companies. Tax avoidance is one of the causes of Indonesia's low tax ratio, including in the ASEAN region. Mining companies are an industrial sector that is also relevant to tax avoidance activities because they generally involve large investments. The research method used is quantitative with SPSS analysis tools. The study period is from 2022 to 2024, and the sample was selected using purposive sampling. The number of observations is 36. The results show that organizational capital and institutional ownership influence tax avoidance, with the dominant variable being institutional ownership. An interesting phenomenon observed is: institutional ownership behaves unusually, supporting tax avoidance activities. This behavior is indicated to be caused by policies aimed at clean energy. The use of coal in the future will be limited. Most mining companies in Indonesia are coal mines

References

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Published

2026-01-11

How to Cite

Desi Andriani Putri, & Sitinjak, N. D. (2026). The Effect Of Organizational Capital And Institutional Ownership On Tax Avoidance In Indonesian Mining Companies. Al-Kharaj: Journal of Islamic Economic and Business, 8(1). https://doi.org/10.24256/kharaj.v8i1.8924

Issue

Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesia, Turkey and Timur Leste)

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