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. Prev. J. Multidiscip. Sci. [Internet]. 2023 Aug. 1 [cited 2026 Feb. 3];3(1):196-208. Available from: https://jurnal.institutsunandoe.ac.id/index.php/prevenire/article/view/299