This study aims to develop interactive learning media based on Articulate Storyline on theme 3 material on the digestive system of humans and ruminants class V at SDN 40 Palembang and to determine the validity and practicality of learning media. The type of research used is Research and Development (R&D) with research procedures using the ADDIE model (Analyze, Design, Development, Implementatio…
Tax avoidance is one of the methods used by taxpayers to minimize the tax burden by utilizing legal loopholes in tax regulations. This research aimed to find out and analyze the effect of transfer pricing, return on assets, and operating cash flow on tax avoidance. This research focuses on multinational companies listed on the Indonesia stock exchange in 2018-2020. The type of data in this stud…