Pengaruh Intensitas Aset Tetap, Thin Capitalization, Dan Transfer Pricing Ter…

ABSTRACT This study aims to examine the effect of Fixed Asset Intensity, Thin Capitalization, and Transfer Pricing on Tax Avoidance in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The data used in this study are secondary data obtained from the annual reports of consumer non-cyclicals companies listed on the IDX. The da…