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Suparna Wijaya

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Open access Aug 2026

The effect of transfer pricing and tax leverage on tax avoidance in the energy sector

This study examines and analyzes the effect of transfer pricing and tax leverage on tax avoidance in energy sector companies, with profitability as a control variable. Tax avoidance is measured using the Book-Tax Difference (BTD) proxy, transfer pricing through related-party transactions, and leverage in accordance wit...

Amanda Elisabech Simanjuntak, Suparna Wijaya · 0 citations

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