Firm Size, Transfer Pricing, and Capital Intensity on Tax Aggressiveness with Institutional Ownership as a Moderating Variable
Purpose – Tax revenue is essential for public financing, but corporate efforts to reduce tax payments can increase tax aggressiveness. This study evaluates the effects of firm size, transfer pricing, and capital intensity on tax aggressiveness in food and beverage companies listed on the IDX from 2020 to 2024. It also...