The Effect of Leverage, Financial Distress, and Transfer Pricing on Tax Avoidance (Empirical Study on Energy Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2018–2022 Period)

The Effect of Leverage, Financial Distress, and Transfer Pricing on Tax Avoidance (Empirical Study on Energy Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2018–2022 Period)

This research explores how leverage, financial distress, and transfer pricing influence tax avoidance within energy sector manufacturing firms listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2022. The energy sector in Indonesia is particularly relevant due to its signifi...

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Bibliographic Details
Main Authors: Seffi Aulia Dinda Pratiwi, Fauzan Fauzan
Format: Article
Language:English
Published: Universitas KH Abdul Chalim, Prodi Ekonomi Syariah 2025-01-01
Series:Indonesian Interdisciplinary Journal of Sharia Economics
Subjects:
Financial Distress
Leverage
Manufacturing Companies
Tax Avoidance
Transfer Pricing
Online Access:https://e-journal.uac.ac.id/index.php/iijse/article/view/6073
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