The purpose of this study was to determine the effect of thin capitalization, transfer pricing
aggressiveness on tax avoidance with financial constraints as moderating variable. This …

The relationship between corporate taxation and corporate social responsibility (CSR) has
become a much discussed topic in recent times. We offer insights into this debate by …

Transfer Pricing has been deployed by most companies to optimize their after tax profit. On
the other hands, earning management can also be used to achieve similar objective. This …

The increase in tax revenue in Indonesia is not accompanied by an increase in tax ratio The
low tax ratio indicatestax avoidance practices in Indonesia. Some tax avoidance practices …

Penelitian ini bertujuan untuk memberikan bukti empiris terkait hubungan antara koneksi
politik, aktivitas luar negeri, dan manajemen laba riil terhadap praktik penghindaran pajak …

Related‐party transactions (RPTs) and transfer pricing techniques are typically used by
multinational enterprises to reduce their tax obligations by shifting the income to zero or to …

Purpose This study aims to examine the prevalence of transfer pricing and earnings
management activities, and how they are impacted by corporate governance mechanisms …

This study aims to determine the effect of tax, company size, profitability, and leverage on the
company's decision to practice transfer pricing. The dependent variable in this study is …

Multinational enterprises (MNEs) may use transfer pricing techniques and policies to reduce
their tax base in higher-tax rate jurisdictions by shifting it to lower-tax rate countries or tax …

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 …