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Sponsored Artificial Intelligence: A Modern Approach, Global Edition Artificial Intelligence: A Modern Approach, Global Edition

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Lyandra Aisyah Margie

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Open access Sep 2026

The Effect of Transfer Pricing, Thin Capitalization, Sales Growth, and Institutional Ownership on Tax Avoidance

The divergence of interests between the government and companies in fulfilling tax obligations can encourage tax avoidance practices. This study aims to analyze the effect of transfer pricing, thin capitalization, sales growth, and institutional ownership on tax avoidance. The study used a quantitative approach with a...

Muhammad Azi Rahino, Lyandra Aisyah Margie · 0 citations

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