This research aims to provide empirical evidence on the influence of institutional ownership,
leverage, and liquidity on tax avoidance with company size as a moderating variable. The …

This research aims to find empirical evidence of the influence of firm size, capital intensity
and sales growth on Tax Avoidance with Institutional Ownership as a moderating variable …

This research examines the influence of Sales Growth, Fixed Asset Intensity, Inventory
Intensity, and Firm Size on the Cash Effective Tax Rate in food and beverage subsector …

This study aims to provide empirical evidence that transfer pricing, leverage, and capital
intensity influence tax avoidance. The subjects of this research are energy mining …

This study investigates the interaction of debt-to-equity ratio, company size, and corporate
profit on companies in Indonesia's property sector. The aim is to gain insight into how these …

The purpose of the study is to investigate the impact of capital structure, firm size, and
profitability on tax avoidance and to examine the tax planning strategies implied in the oil …

Government policy which is accompanied by ideological, political, economic, social, cultural
and defense interests is the benchmark for the emergence of a policy, so that the hope for …

This study uses intellectual capital to moderate the effect of sustainability reports and
profitability on company value. The research covers the 2019–2021 LQ45 index business …