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Ni Putu Dilla Chanda Widyadnyani

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Open access Oct 2026

Leverage, Transfer Pricing, and Earnings Management on Tax Avoidance in Consumer Goods Firms

Tax avoidance remains a persistent challenge to Indonesia’s fiscal capacity, yet its financial drivers in the primary consumer goods sector remain underexplored. This study examines the effect of leverage, transfer pricing, and earnings management on tax avoidance in primary consumer goods companies listed on the Indon...

Ni Putu Dilla Chanda Widyadnyani, I. P. G. C. A. Aryasa, Gede Sanjaya Adi Putra · 0 citations

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