This study aims to examine whether the intensity of fixed asset, executive character, and
leverage have an effect on tax avoidance. Tax avoidance is an activity to avoid paying taxes …

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 …

Abstrak Latar Belakang: Tax avoidance merupakan suatu skema transaksi yang ditujukan
untuk meminimalisirkan beban pajak secara legal dan aman bagi wajib pajak karena tidak …

The study examines the effect of sales growth and fixed asset intensity on tax avoidance in
automotive companies listed on the Indonesian Stock Exchange. Research on the effect of …

Penelitian ini bertujuan menguji pengaruh variabel komisaris independen, komite audit,
corporate social responsibility, profitabilitas, ukuran perusahaan, leverage, kepemilikan …

Basically, maximizing profits is the company's main goal. Tax avoidance is one way to
maximize profits. Tax avoidance is a legal action that takes advantage of loopholes in the …

This research aims to determine the influence of Institutional Ownership, Executive
Characteristics, and Political Connections on Tax Avoidance. This study employs a …

Tax is a source of state revenue that plays a major role in financing all state expenditures,
including financing national development. The absence of counterperformance that the …

The purpose of this study was to examine the effect of Good Corporate Governance,
Profitability, Leverage, and Firm Size on Tax Avoidance with Political Connections as a …

This study was conducted to obtain empirical evidence regarding the effect of profitability,
digital transformation, CFO co-optation, fixed asset intensity, institutional ownership, and …