“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 3, no. 1 (August 1, 2023): 196–208. Accessed February 3, 2026. https://jurnal.institutsunandoe.ac.id/index.php/prevenire/article/view/299.