Tax avoidance is one of the taxpayers' efforts to reduce the amount of tax payable legally by
using loopholes contained in tax regulations. This study aims to examine the effect of …

Penelitian ini bertujuan menguji pengaruh variabel independen yaitu transfer pricing dan
kepemilikan asing terhadap variabel dependenpraktik penghindaran pajak (tax avoidance) …

Penelitian ini bermaksud untuk mendeteksi pengaruh transfer pricing dan sales growth
terhadap tax avoidance dengan profitabilitas sebagai variabel moderating. Dimana transfer …

Penelitian ini bertujuan untuk menguji pengaruh transfe pricing dan capital intensity
terhadap tax avoidance (Studi Kasus Pada Perusahaan Pertambangan Subsektor Produsen …

The research aims to examine the effect of transfer pricing, leverage, profitability on tax
avoidance. the sample in this study was selected using purposive sampling and obtained …

This study examines and analyzes the effect of corporate governance structures, political
connections, and transfer pricing on tax aggressiveness (CETR and BTD). The theory used …

This study aims to examine the effect of conservatism and transfer pricing on tax avoidance.
This study uses a tax shield that has a positive impact on tax aggressiveness as a tool for tax …

Taxation is a mechanism for collecting state revenues and an instrument of a country's fiscal
policy. However, tax is a burden for the company. So the company's management is …

The purpose of this study is to test and analyze the effect of transfer pricing on tax avoidance
with aggressiveness of financial reporting as mediating variable. The study sample used a …

This study aims to analyze the effect of transfer pricing on tax avoidance in manufacturing
companies listed on LQ 45 in the Indonesia Stock Exchange in 2014-2019. The method …