Poverty remains a persistent challenge in Indonesian urban centers, including Tasikmalaya City in West Java Province. This study investigates the determinants of poverty by employing per capita Gross Regional Domestic Product (GRDP), average years of schooling, and the open unemployment rate as explanatory variables. Using multiple linear regression analysis based on 13 years of data (2012–2024) from the Central Bureau of Statistics (BPS) of Tasikmalaya City, the findings reveal that per capita GRDP significantly reduces poverty, whereas education and unemployment show no significant effects. These results underscore the critical role of economic growth, while education and labor market conditions exhibit only limited short-term influence on poverty alleviation, particularly in urban economies with large informal sectors. The study provides policy recommendations for local governments to design more effective poverty alleviation strategies aligned with the SDGs and regional development agendas.

This study examines the implications of Thin Capitalization, Transfer Pricing, and Foreign Ownership on Tax Avoidance within LQ45 companies during the period from 2019 to 2023. A purposive sampling method was employed to obtain a sample of 180 observations from a total of 225 companies. Panel data regression analysis was conducted utilizing Stata 18. The results indicate that Thin Capitalization exerts a negative influence on Tax Avoidance, whereas Transfer Pricing demonstrates a positive effect. Additionally, Foreign Ownership was found to have no significant impact on Tax Avoidance. This study offers a new insight into tax avoidance among Indonesian companies, highlighting how the corporate governance structure can influence tax strategies. It finds that the thin capitalization strategy and transfer pricing of a company are more influenced by management factors than by the structure of its shareholders. Investors should focus on the transparency of company tax policies, as managerial decisions have a greater impact on tax avoidance than ownership structure. Meanwhile, stricter oversight and clearer regulations are needed to prevent tax avoidance and profit shifting.