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• DECODING DEFERRED TAX EXPENSE: ITS IMPACT ON TAX AVOIDANCE THROUGH THE LENS OF FOREIGN OWNERSHIP

  Ahmad Bukhori Muslim , Tirin Wulandari , Dian Sulistyorini Wulandari

  663 - 672

  2025-04-30

  Statistics: 347

• THE EFFECT OF THIN CAPITALIZATION AND TUNNELING INCENTIVES ON TAX AVOIDANCE THROUGH TRANSFER PRICING PRACTICES

  Metta Ciptaningtyas , Lin Oktris

  326 - 342

  2026-02-28

  Statistics: 109

• LEVERAGE, INSTITUTIONAL OWNERSHIP, AND FIRM SIZE ON TAX AVOIDANCE: PROFITABILITY AS A MEDIATING VARIABLE

  Nur Fitria Sani , Ranidhan Putri , Selica Vianes , Mohamad Zulman Hakim , Ahmad Jayanih , Ahmad Zaki Mubarok

  1650 - 1659

  2025-10-10

  Statistics: 437

• THE INFLUENCE OF LIQUIDITY, CAPITAL INTENTGSITY, AND SALES GROWTH ON TAX AVOIDANCE MODERATED BY FIRM SIZE

  Hanifah Nur Azizah , Ahmad Jayanih

  947 - 957

  2026-05-12

  Statistics: 100

• THE EFFECT OF CAPITAL INTENSITY AND GREEN ACCOUNTING ON TAX AVOIDANCE WITH CORPORATE SOCIAL RESPONSIBILITY AS A MODERATOR

  Sitti Khadija , Iin Rosini , Dian Widiyati

  2192 - 2206

  2025-12-26

  Statistics: 296

• THE EFFECT OF TRANSFER PRICING, LEVERAGE, AND CAPITAL INTENSITY ON TAX AVOIDANCE

  Andre Rizky Mandala Pamungkas Suherman , Murtanto

  1802-1815

  2024-10-31

  Statistics: 842

• THE EFFECT OF COMPANY SIZE AND POLITICAL CONNECTIONS ON TAX AVOIDANCE

  Novi Hadzida , Ifan Wicaksana Siregar

  1530-1540

  2024-10-28

  Statistics: 347

• THE INFLUENCE OF CORPORATE GOVERNANCE, CAPITAL INTENSITY, PROFITABILITY AND FINANCIAL DISTRESS ON TAX AVOIDANCE

  Fathurachman Kautsar , Harti Budi Yanti

  2299 - 2311

  2024-12-30

  Statistics: 436

• COMPANY SIZE MODERATES: THE EFFECT OF PROFITABILITY, LEVERAGE, AND CAPITAL INTENSITY ON TAX AVOIDANCE

  Dwi Oktaviani , Dhea Ayu Aprilia , Rifska Febriyani , Mohamad Zulman Hakim , Imam Hidayat , Budi Rohmansyah

  1276 - 1285

  2025-08-20

  Statistics: 422

• LEVERAGE MEDIATING DETERMINANT TAX AVOIDANCE IN INDUSTRIAL SECTOR COMPANIES INDONESIA

  Amanda Safa Sabitha , Awalia Az Zahra , Vina Amaliya , Mohamad Zulman Hakim , Hesty Erviani Zulaecha , Eko Sudarmanto

  1230 - 1242

  2025-08-20

  Statistics: 330

• THE EFFECT OF PROFITABILITY, LEVERAGE, AND LIQUIDITY ON TAX AVOIDANCE

  Helen , Haninun

  308-321

  2024-02-28

  Statistics: 576

• TAX AVOIDANCE: AN AGENCY THEORY PERSPECTIVE

  Luthfiatun Niswah , Afrizal Nilwan

  1242-1258

  2024-08-27

  Statistics: 2529

• THE EFFECT OF PROFITABILITY, EXECUTIVE CHARACTER AND COMPANY SIZE ON TAX AVOIDANCE

  Dani Sopian , Wulan Laelasari , Intan Pramesti Dewi

  872-881

  2023-12-15

  Statistics: 536

• PROFITABILITY AND TAX AVOIDANCE: THE MODERATING EFFECT OF INDEPENDENT COMMISSIONERS

  Azizi Rosida , Wahidatul Husnaini

  950-964

  2024-06-24

  Statistics: 678

• THE EFFECT OF LEVERAGE, INSTITUTIONAL OWNERSHIP, AND PROFITABILITY ON TAX AVOIDANCE WITH COMPANY SIZE AS A MODERATING VARIABLE IN HEALTHCARE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE 2021 – 2023 PERIOD

  Dewi Rahmahwati , Sifa Widiyana , Shafira Cahyani Wulandari , Mohamad Zulman Hakim , Seleman Hardi Yahawi , Wati Yaramah

  145 - 157

  2025-02-23

  Statistics: 519

• DO INVESTORS CARE ABOUT TAX AVOIDANCE? EVIDENCE FROM INDONESIA

  Verani Carolina , Endah Purnama Sari Eddy

  2056 - 2063

  2024-12-20

  Statistics: 315

• DOES ESG PERFORMANCE INFLUENCE CORPORATE TAX AVOIDANCE? AN EMPIRICAL ANALYSIS

  Melvin Angelina , Verani Carolina

  1257 - 1265

  2025-08-20

  Statistics: 972

• THE EFFECT OF TAX AVOIDANCE, CAPITAL STRUCTURE AND LIQUIDITY ON COMPANY VALUE WITH COMPANY SIZE AS A MODERATION VARIABLE IN INFRASTRUCTURE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE 2021-2023 PERIOD

  Alin Riani , Anggi Tias Amanti , Siti Uliyah , Mohamad Zulman Hakim , Hamdani , Hustna Dara Sarra

  271 - 287

  2025-02-28

  Statistics: 445

• THE INFLUENCE OF LEVERAGE, FINANCIAL DISTRESS AND TRANSFER PRICING ON TAX AVOIDANCE

  Vena Angela , Diana Frederica

  28-41

  2023-02-28

  Statistics: 985

• THE POLITICAL ECONOMY OF TRANSFER PRICING: ITS CONTRIBUTION TO TAX AVOIDANCE AND WEALTH RETENTIVENESS

  Poniman , Lilik Purwanti

  2119 - 2129

  2025-12-26

  Statistics: 167

• EARNINGS QUALITY IN HEALTHCARE FIRMS: THE MODERATING ROLE OF AUDIT DELAY AND THE MEDIATING EFFECT OF TAX AGGRESSIVENESS

  Mohamad Zulman Hakim , Aulia Imelda , Nahwa Nikhuatun , Putri Yuningsih , Zahra Prada Devi Hasbilah

  833 - 849

  2026-05-10

  Statistics: 472