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Vivi Febriana

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Open access 2026

Capital Intensity, Thin Capitalization, and Accounting Conservatism Effects on Tax Avoidance with Institutional Ownership as Moderator

Concerns surrounding tax avoidance persist because the practice can erode government tax receipts and, in turn, affect the resources available for sustainable economic development. This research investigates whether capital intensity, thin capitalization, and accounting conservatism are associated with tax avoidance an...

Vivi Febriana, Muti'ah · 0 citations

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