Helena Marpaung

Pengaruh Capital Intensity dan Tunneling Incentive terhadap Tax Avoidance dengan Ukuran Perusahaan sebagai Variabel Moderasi

Tax avoidance remains an important issue because companies may seek to minimize their tax burden through legal tax planning strategies, while such practices can reduce government tax revenues. Therefore, identifying the factors that influence tax avoidance is important, particularly in the Consumer Non-Cyclicals sector...