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THE EFFECT OF TRANSFER PRICING, LEVERAGE, AND SALES GROWTH ON TAX AVOIDANCE
Abstract
This study examines the effect of transfer pricing, leverage, and sales growth on tax avoidance. The study conducted to gain more consideration on tax avoidance issue worldwide, particularly in member of Indonesia Stock Exchange (IDX) sample of manufacturing companies in the food and beverage sub-sector of the consumer goods industry listed on the Indonesia Stock Exchange (IDX) is used. The number of samples of 30 is the number of the study population with an observation time of four years from 2016 to 2019. Multiple regression model statistics with one dummy variable representing the transfer pricing variable are performed and used for Hypothesis testing The results indicate that there is no effect of transfer pricing and sales growth on tax avoidance, while leverage has an effect on tax avoidance.
Keywords: Transfer Pricing; Leverage; Sales Growth; Tax Avoidance