Purpose: This research aims to find out and analyze the effect of Profitability and Capital
Intensity on Tax Avoidance moderated by Company Size. Method: The sample used in this …

Taxes are very important because taxes make a large contribution to state revenue. This
study aims to analyze the effect of profitability, leverage, independent commissioners, firm …

Sumber penerimaan negara yang menempati presentase tertinggi dalam APBN berasal dari
pajak. Pajak adalah iuran rakyat kepada negara yang bersifat memaksa. Penelitian ini …

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 study objective was to determine the effect of capital intensity, sales growth and
disclosure of corporate social responsibility on tax avoidance. This study was conducted at …

This study aims to prove empirically about the effect of firm size, fixed asset intensity on tax
avoidance with sales growth as a moderating variable. The independent variables used in …

State revenue from the manufacturing sector had the largest share during the period 2015-
2019 in Indonesia and Malaysia but has not been able to increase the tax ratio due to …

Based on the central government's financial report regarding targets and realization of tax
revenues for the last 4 years, it is known that in 2018 to 2020 tax realization did not reach the …

This study aims to find empirical evidence of transfer pricing, capital intensity and inventory
intensity on tax avoidance. This study obtained data from the official website of each …

Perbedaan kepentingan antara wajib pajak dengan pemerintah menimbulkan tindakan
penghindaran pajak yang dilakukan oleh wajib pajak salahsatunya dengan memanfaatkan …