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   <title>THE EFFECT OF CAPITAL INTENSITY, TRANSFER PRICING, AND SALES GROWTH ON TAX AVOIDANCE (An Empirical Study of Palm Oil Plantation Companies Listed on the Indonesia Stock Exchange (IDX) for the Period 2022–2024)</title>
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   <namePart>Vannesa Edellweis</namePart>
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    <placeTerm type="text">Bandung</placeTerm>
    <publisher>Universitas Ekuitas Indonesia</publisher>
    <dateIssued>2026</dateIssued>
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