<![CDATA[The divergence of interests between the government and companies in fulfilling tax obligations can encourage tax avoidance practices. This study aims to analyze the effect of transfer pricing, thin capitalization, sales growth, and institutional ownership on tax avoidance. The study used a quantitative approach with a descriptive and causal associative design. The population consisted of 93 property and real estate companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The sample was selected using purposive sampling, resulting in 70 observations. Secondary data were obtained from annual reports and financial statements, then analyzed using panel data regression with EViews 13. The results showed that thin capitalization and sales growth had a positive and significant effect on tax avoidance, while transfer pricing and institutional ownership had no significant effect. Simultaneously, all variables had a significant effect on tax avoidance]]>
Copyrights © 2026
