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Wiwik Utami

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Open access Oct 2026

The Moderating Role of Controlled Foreign Corporations in the Relationship between Profitability, Leverage, Capital Intensity and Tax Avoidance

This study examines the effects of profitability, leverage, and capital intensity on tax avoidance and investigates the moderating role of Controlled Foreign Corporations (CFC) in these relationships. The study uses a quantitative approach and panel data from manufacturing companies listed on the Indonesia Stock Exchan...

Wiwik Erni Puspita Sari, Wiwik Utami · 0 citations

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