Author

Agus Puji Priyono

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Open access Aug 2026

The effect of transfer pricing and foreign ownership on tax avoidance in consumer non-cyclicals sector companies

This study is motivated by the widespread practice of transfer pricing and the high level of foreign ownership among companies in the consumer non-cyclicals sector, which are suspected of being used to minimize corporate tax burdens. This study aims to examine the effect of transfer pricing and foreign ownership on tax...

Siti Najmi Choiria, Agus Puji Priyono · Educoretax · 0 citations

Review Open access Jul 2026

AUDITING AND AUDITORS’ TOOLS: WHY SIMPLIFICATION MATTERS MORE

While governments increasingly invest in digitalisation to boost tax compliance, the actual impact of these technologies on the front lines of tax auditing remains questionable. This study investigates the paradoxical relationship between information system capabilities, regulatory frameworks, and tax audit effectivene...

Kristian Agung Prasetyo, Teguh Warsito, Agus Puji Priyono · Veredas do Direito · 0 citations