It is widely believed that an important factor underlying the rapid growth in China is increased foreign direct investment (FDI) and the transfer of foreign technology capital, which is accumulated know-how from investment in research and development (R&D), brands, and organizations that is not specific to a plant. In this paper, we study two channels through which FDI can contribute to upgradi...

The purpose of this research is to determine the effect capital intensity, inventory intensity and transfer pricing on tax avoidance in manufacturing companies consumer goods sector listed Indonesia Stock Exchange 2016–2020. methodology used study quantitative. sampling technique purposive sample obtained 90 data. analytical method descriptive statistical analysis, classical assumption test, mu...

In this paper we present a model of economic growth with endogenous technical progress. We test if the neoclassical accepts assumption that capital intensity affects Total Factor Productivity (TFP) in long run. Our view takes inspiration from Kaldor's 1957 which Technical Progress Function (TPF) responds to joint behavior and inventiveness. find “movements along production function cannot be di...

The purpose of this study was to determine the effect capital intensity and independent commissioners on tax avoidance with firm size as a moderating variable. type data used in research is secondary data, obtained from 2017-2021 Financial Report Annual Report. population are manufacturing companies consumer goods industry sector which listed Indonesia Stock Exchange for period. sampling method...