This study examines the effect of profitability, corporate governance, inventory intensity, and
leverage on tax avoidance. Corporate governance in this study consists of independent …

This paper assesses to well-establish the theory of the cycle of money works in a real
scenario like this of the economic system of Poland. The prior works have revealed the case …

The purpose of this paper is to apply the theory of the monetary cycle to the case of Canada.
In previous works, the economic characteristics of Latvia, Serbia, Bulgaria, Greece …

The purpose of this paper is to apply the theory of cycle of money to the cases of Belarus.
Prior works have determined the economic characteristics of the case of Latvia, Serbia, and …

This study aims to examine the effect of transfer pricing, foreign ownership and capital
intensity on tax avoidance. The population of this study is energy sector companies in 2019 …

The tax avoidance practices by companies in Indonesia causes tax revenue targets to be
difficult to achieve. This study aims to determine the effect of earning management and …

This study examines the effect of environmental uncertainty and debt policy on tax
avoidance. In addition, this study also examines managerial ability as a moderating variable …

Transfer pricing is considered one of the corporate policies for minimizing the tax burden.
This study aims to analyze the role of transfer pricing in the influence of tunnelling incentives …

The purpose of the work presented in this paper is to capture the current state of Transfer
Pricing as well as to document the current practices of Transfer Pricing Abuse through a …

Penelitian ini adalah penelitian kuantitatif yang memiliki tujuan untuk mengetahui pengaruh
Transfer Pricing, Thin Capitalization, dan Tunneling Incentive terhadap Agresivitas Pajak …