International Journal of Accounting Research

David Luntungan

Publications

• Research Article
  Critical Assessment of Prevention Policy Implementation of TAX Avoidance Practices Reviewed from the Accounting Perspective: A Study on Mining Companies in Indonesia
  Author(s): David LuntunganDavid Luntungan
  
  The mining industry is one of the industrial sectors which are indicated to have carried out tax avoidance. Although it does not violate tax regulations, this has the potential to make the government unable to obtain taxes optimally from the mining industry. Therefore, the government strives to establish and implement various regulations to prevent tax avoidance conducted by the mining companies. The objectives of this study are to: • Review and describe the effectiveness of Indonesian government regulations and legislation related to prevention of tax avoidance practices in mining companies in Indonesia; and • Reviewing and describing the compatibility between regulations and legislation with the provisions of taxation in Indonesia. The research method used is descriptive qualitative. The research data was obtained using the documentation m.. View More»
  DOI: 10.35248/2472-114X.18.6.183

  Abstract PDF