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Sponsored Design Multi-Agent AI Systems Using MCP and A2A: Engineer your own Pyt Design Multi-Agent AI Systems Using MCP and A2A: Engineer your own Pyt

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Muti'ah

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Open access 2026

The Effect of Capital Structure, Transfer Pricing and Fixed Asset Intensity on Tax Avoidance, With Company Size as A Moderating Variable

Tax avoidance refers to a company’s efforts to reduce its tax burden by exploiting loopholes in tax regulations whilst remaining within the bounds of the law. These practices are a cause for concern as they affect government revenue, particularly in infrastructure sector companies, which have substantial funding requir...

Natasya Amelia Pujiastuti, Muti'ah · 0 citations
Open access 2026

Capital Intensity, Thin Capitalization, and Accounting Conservatism Effects on Tax Avoidance with Institutional Ownership as Moderator

Concerns surrounding tax avoidance persist because the practice can erode government tax receipts and, in turn, affect the resources available for sustainable economic development. This research investigates whether capital intensity, thin capitalization, and accounting conservatism are associated with tax avoidance an...

Vivi Febriana, Muti'ah · 0 citations

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