id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ijtc-710	Tandayu, Brenda; Kalangi, Lintje ; Tangkuman, Steven Josia 	The Uncovering Tax Avoidance Drivers in IDX Mining Firms 2019-2021: Financial Distress, Thin Capitalization, and CSR Disclosure Effects	2023	15	.pdf	application/pdf	6841	388	40	(Dang & Tran, 2021) study showed that companies with higher capital adequacy ratios tend to engage in lower tax avoidance, supporting the finding that financial distress can drive companies to engage in 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.	cache/ijtc-710.pdf	txt/ijtc-710.txt