Natasya Amelia Pujiastuti

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...