THE TAX COMPLIANCE PARADOX

This study examines the influence of thin capitalization, intellectual capital, capital intensity, and institutional ownership on tax avoidance in manufacturing firms listed on the Indonesia Stock Exchange (IDX) during 2020–2022. Samples were selected based on consistent inclusion in the IDX and av...

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Bibliographic Details
Main Authors: Kurnia Mahanani Wijaya, Mahameru Rosy Rochmatullah
Format: Article
Language:English
Published: Universitas Nusa Cendana 2025-08-01
Series:Journal of Management Small and Medium Enterprises (SME's)
Subjects:
Online Access:https://ejurnal.undana.ac.id/index.php/JEM/article/view/24378
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