The Influence of Transfer Pricing and Sales Growth on Decisions Tax Avoidance

Abstract

The formulation of the problem in this study is how the influence of transfer pricing and sales growth on tax avoidance decisions (a case study on a coal sub-sector mining company listed on the Indonesia Stock Exchange for the 2017-2021 period). The type of research used is associative research. The data used is secondary data. The sample in this study were 12 coal mining companies listed on the Indonesia Stock Exchange in 2017-2021. Data collection technique is document analysis . The data analysis method in this research is quantitative analysis. The results of this study indicate that transfer pricing and sales growth have a significant effect on tax avoidance, partially transfer pricing has a significant effect on tax avoidance , sales growth has no significant effect on tax avoidance.