Impact of Foreign Related Party Transactions, Thin Capitalization, and Significant Foreign Ownership on Tax Avoidance: Study of Agency Theory and Cost-Benefit Theory: Dampak Transaksi Pihak Terkait Luar Negeri, Kapitalisasi Tipis, dan Kepemilikan Asing Signifikan Terhadap Penghindaran Pajak: Kajian Teori Keagenan dan Teori Biaya-Manfaat. Prevenire: Journal of Multidisciplinary Science, [S. l.], v. 3, n. 1, p. 196–208, 2023. DOI: 10.58330/prevenire.v3i1.299. Disponível em: https://jurnal.institutsunandoe.ac.id/index.php/prevenire/article/view/299. Acesso em: 3 feb. 2026.