Journal of Economic, Finance Research and Review (JEFRR) · Research article · Open access
The Influence of Media Attention, Environmental Uncertainty, And Investment Opportunity Set on Tax Avoidance
Puspa Widania Asih, Vince Ratnawati Nurrahma Dewi
5 May 2026 · Vol. 2, Issue 5, pp. 271-277
DOI: 10.65150/EP-jefrr/V2E5/2026-01 (registration with Crossref in progress)
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What is this article about?
This study aims to analyze the effect of Media Attention, Environmental Uncertainty, and Investment Opportunity Set (IOS) on Tax Avoidance, with Firm Size and Leverage as control variables in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Data analysis was conducted using panel data regression with STATA 17 software, after testing the best model and classical assumptions.
Article at a glance
- Published
- 5 May 2026
- Volume / issue / pages
- Vol. 2, Issue 5, pp. 271-277
- ISSN
- 3051-3650 (online) · 3051-3642 (print)
- Licence
- CC BY 4.0 — free to read and reuse with attribution
- Peer review
- Double-blind, at least two independent reviewers
- Publisher
- EP Journals Group
Abstract
This study aims to analyze the effect of Media Attention, Environmental Uncertainty, and Investment Opportunity Set (IOS) on Tax Avoidance, with Firm Size and Leverage as control variables in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Data analysis was conducted using panel data regression with STATA 17 software, after testing the best model and classical assumptions. The results showed that Media Attention and Investment Opportunity Set (IOS) had a significant effect on Tax Avoidance, while Environmental Uncertainty had no effect. The results of testing the control variables showed that Firm Size and Leverage also had no significant effect on Tax Avoidance. The findings of this study indicate that media attention and corporate investment opportunities play a role in influencing corporate tax avoidance policies, while the level of environmental uncertainty and the characteristics of the company's size and financing structure have not been determinants of tax avoidance practices in manufacturing companies in Indonesia.
Keywords: Media Attention, Investment Opportunity Set, Environmental Uncertainty, Tax Avoidance, Firm Size, Leverage
Cite this article
Puspa Widania Asih, & Vince Ratnawati Nurrahma Dewi (2026). The Influence of Media Attention, Environmental Uncertainty, And Investment Opportunity Set on Tax Avoidance. Journal of Economic, Finance Research and Review, 2(5), 271-277. https://www.ep-journals.org/articles/the-influence-of-media-attention-environmental-uncertainty-and-investment-opportunity-af7163ac
@article{Puspa2026,
title = {The Influence of Media Attention, Environmental Uncertainty, And Investment Opportunity Set on Tax Avoidance},
author = {Puspa Widania Asih and Vince Ratnawati Nurrahma Dewi},
journal = {Journal of Economic, Finance Research and Review},
year = {2026},
volume = {2},
number = {5},
pages = {271-277},
url = {https://www.ep-journals.org/articles/the-influence-of-media-attention-environmental-uncertainty-and-investment-opportunity-af7163ac}
}Questions about this article
Who wrote this article?
Puspa Widania Asih, Vince Ratnawati Nurrahma Dewi.
Where and when was it published?
In Journal of Economic, Finance Research and Review, Volume 2, Issue 5, pages 271-277, published by EP Journals Group on 5 May 2026.
Is this article free to read?
Yes. It is open access under a Creative Commons Attribution 4.0 (CC BY 4.0) licence, so anyone can read, share and reuse it with attribution.
What is the DOI of this article?
10.65150/EP-jefrr/V2E5/2026-01. Registration with Crossref is in progress.
How do I cite this article?
APA: Puspa Widania Asih, & Vince Ratnawati Nurrahma Dewi (2026). The Influence of Media Attention, Environmental Uncertainty, And Investment Opportunity Set on Tax Avoidance. Journal of Economic, Finance Research and Review, 2(5), 271-277. https://www.ep-journals.org/articles/the-influence-of-media-attention-environmental-uncertainty-and-investment-opportunity-af7163ac
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