Pengaruh Transfer Pricing, Thin Capitalization Dan Kepemilikan Institusional …

ABSTRACT This study aims to analyze the effect of Transfer Pricing, Thin Capitalization, and Institutional Ownership on Tax Avoidance (An Empirical Study on Multinational Manufacturing Companies Listed on the Indonesia Stock Exchange in 2021–2023). This research employs a quantitative method using secondary data in the form of annual financial reports. A total of 18 companies were selec…