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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Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Universitas KH Abdul Chalim, Prodi Ekonomi Syariah
2025-08-01
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Series: | Indonesian Interdisciplinary Journal of Sharia Economics |
Subjects: | |
Online Access: | https://www.e-journal.uac.ac.id/index.php/iijse/article/view/7347 |
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