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Alya Salsabila
Master of Management Study Program, Faculty of Economics and Business, Universitas of Indonesia
Education Mathematics

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THE EFFECT OF TRANSFER PRICING AND SALES GROWTH ON TAX AVOIDANCE (EMPIRICAL STUDY OF TRADING COMPANIES LISTED ON THE IDX IN 2016-2021) Alya Salsabila
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
Publisher : Sean Institute

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Abstract

This thesis discusses the effect of transfer pricing and sales growth on tax avoidance (an empirical study of trading companies listed on the IDX in 2016-2021). Tax is the main source of income for a country so that taxpayers must pay taxes in an orderly manner. For companies that have to pay taxes, taxes can reduce the profits that companies get, while the government has a desire to increase tax revenues as state revenue. Thus, this raises a tendency for taxpayers to minimize the overall tax payment through tax avoidance practices. The object of this research is a trading company listed on the Indonesia Stock Exchange (IDX) for the 2016-2021 period. The research results can be used as a reference in calculating and paying taxes so that tax avoidance does not occur by looking at transfer pricing, sales growth, leverage and company profitability.
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