“…Examining the legal tactics used by businesses to maximize their financial position in response to tax laws is vital to getting a greater knowledge of corporate tax evasion. Numerous characteristics, such as profitability (Elshifa et al, 2023;Lokanan, 2023;Putra & Zahroh, 2023), capital intensity (Nurdiansyah, 2023;Safitri & Widarjo, 2023;Yahya et al, 2023), inventory intensity, earnings management, solvency, transfer pricing, thin capitalization, and use of tax havens, have been studied about tax avoidance. These elements may have an impact on a business's capacity to cut expenses and minimize tax obligations.…”