This study aims to examine the existing literature on the relationship between Corporate Social Responsibility (CSR), company size, and tax avoidance. CSR encompasses ethical business practices adopted by companies, including their compliance with tax regulations. In contrast, larger companies often have more resources and broader networks, which enable them to implement more effective tax avoidance strategies. The research methodology involves a comprehensive literature review, which includes the development of a theoretical framework, identifying relevant variables, and analyzing findings from previous studies. The main objective is to investigate how CSR and company size influence tax avoidance. The results show significant differences in the interaction between CSR, company size, and tax avoidance, highlighting inconsistencies in previous research findings. Thus, this study provides a deeper understanding of the current dynamics surrounding these issues.
 

The study looked at three different ways to uncover fraud: using advanced technology, providing secure reporting channels, and providing an investigative audit role.  Technology helps detect fraud by offering robust information systems. According to this study, which was conducted through in-depth analytical methods, technology and reporting systems increase the effectiveness of investigative audits to discover fraud.

Today, world economic growth is driven by globalization. With globalization, cross-border transactions increase, which allows investments, goods, and services between countries to become easier. By using transfer pricing methods, businesses can reduce their tax payments. This research aims to study how debt arrangements, tunneling incentives, and thin capitalization impact transfer pricing and tax minimization. The objective is to determine whether the effect of debt is strengthened or weakened by these arrangements. This study conducted qualitative descriptive research. Data collection was done through literature study. The results show that debt convenant, tunneling incentive, and thin capitalization have a significant positive effect on transfer pricing. Tax minimization is able to strengthen the influence of debt convenant, tunneling incentive, and thin capitalization on transfer pricing.

An essential component of each scientific paper is the author's theoretical background and prior investigations. Theories of correlation between variables and events can be explained by prior study. This article's goal is to generate a hypothesis about the relationship between variables that will be investigated further. The following are the findings from this review of the literature: 1) Fraud in computerized accounting information systems is positively and significantly impacted by the role of accounting information systems. 2) Fraud using computerized accounting systems is positively and significantly impacted by internal control.

Businesses must prepare themselves to cope with unpredictable economic changes. Every business must increase its value for long and short term business by considering current conditions in order to survive. This research aims to determine how business value is moderated in profitability by the set of investment opportunities, dividend policy, and financial risk. This study uses quantitative methods. Secondary data was used in this research. Manufacturing companies listed on the Indonesia Stock Exchange (BEI) were the subject of research for seven years, from 2015 to 2022. The research results show that investment opportunity sets, dividend policies and financial risks influence the firm value variable. The moderating variable profitability is able to strengthen the relationship between the variables Investment Opportunity Set, Dividend Policy and Financial Risk on Company Value.

In the last few decades, the Indonesian capital market has developed rapidly and become increasingly complex. The market experiences various changes and challenges. Businesses listed on the Indonesian Stock Exchange are affected by high share price changes, changes in exchange rates, and national and international economic downturns. Manufacturing companies in Indonesia, which is a major economic sector, face great pressure to maintain and increase the value of their business amidst ongoing economic changes.

Rapid growth in the business world allows companies to showcase their advantages to attract public interest and invite investors to invest, but this actually gives rise to negative impacts such as social inequality. Therefore, companies are not only expected to pursue profits alone, but also to prioritize their responsibilities and the environment. The researcher's aim in writing this scientific article is to study and examine the influence of eco-efficiency, sustainability reporting and dividend policy on firm value moderated by profitability. This research is included in the category of qualitative descriptive research with literature study. The results of this research show that the variables eco-efficiency, sustainability reporting, and dividend policy have a positive effect on firm value. Furthermore, eco-efficiency, sustainability reporting, and dividend policy can be moderated by profitability on firm value.

Companies often carry out this tax avoidance strategy in an effort to reduce the amount of tax they have to pay. There are two ways for businesses to lower the taxes they pay. In the first case, the business world can reduce the tax value by implementing tax avoidance while still complying with relevant tax laws. The second alternative is for business actors to reduce the tax value by carrying out tax avoidance activities that violate tax regulations. This research examines the relationship between business strategy, transfer pricing, and capital intenssity on tax avoidance moderated by corporate social responsbility. This research uses a qualitative descriptive research methodology. The data collection method in this research is literature study. The research results show that business strategy, transfer costs, and capital intent have an influence on tax avoidance. As well as business strategy, transfer costs and capital intentions can be mediated by CSR on tax avoidance.