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Tax Avoidance Tactics: Exploring the Interplay Between Institutional Ownership and Transfer Pricing

The purpose of this study is to examine and evaluate the extent of the influence of institutional ownership and transfer pricing on tax avoidance practices in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. Tax avoidance is underst...

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Detaylı Bibliyografya
Asıl Yazarlar: Az-Zahra Putri Aulia, Ferdiansyah Ritonga
Materyal Türü: Artigo
Dil:Inglês
Baskı/Yayın Bilgisi: Universitas KH Abdul Chalim, Prodi Ekonomi Syariah 2025-08-01
Seri Bilgileri:Indonesian Interdisciplinary Journal of Sharia Economics
Konular:
Online Erişim:https://www.e-journal.uac.ac.id/index.php/iijse/article/view/7347
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