Sitanggang, T., Karsam, K., & Solihin, S. (2025). The Role of Institutional Ownership in Reducing the Impact of Transfer Pricing and Capital Intensity on Tax Avoidance. Dinasti International Journal of Economics, Finance & Accounting, 6(6), 5454–5462. https://doi.org/10.38035/dijefa.v6i6.5680