Isti Mulyasari

Corporate Tax Avoidance and Its Influencing Factors: The Roles of Transfer Pricing, Thin Capitalization, Profitability, Fixed Asset Intensity, and Foreign Ownership

Taxes are a primary source of state revenue that plays a crucial role in financing national development. However, companies often implement various tax planning strategies to reduce their tax burden, one of which is tax avoidance. This study examines the effect of transfer pricing, thin capitalization, profitability, f...