Abstract
Indonesia's Economic growth and investment increase in 2021 need to be maintained by the Government by mitigating tax avoidance activities. This study aims to examine differences in the level of tax avoidance between business sectors. The sample in this study uses companies listed on the Indonesia Stock Exchange in 2021, consisting of 514 companies. Kruskal Wallis analysis and the Wilcoxon rank-sum (MannWhitney) test were used to testing the hypotheses. The results show that the mining sector differs significantly from all other sectors. This result implies that government policy changes in mitigating tax avoidance activities for the mining sector can be applied specifically to that sector. Meanwhile, the Government must be more careful in making policy changes for other sectors because it will affect several sectors simultaneously.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: International Journal of Social Science and Human Research
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
