Pengaruh Transfer Pricing, Dewan Komisaris Independen, Komite Audit, dan Sales Growth terhadap Tax Avoidance pada Perusahaan Sektor Consumer Non-Cyclicals - Sihombing, Sannauli Rusliani; Putri, Anita (Jurnal Akuntansi, Keuangan dan Perpajakan, 2023)
This research aims to examine the influence of transfer pricing, independent board of commissioners, audit committee, and sales growth on tax avoidance. Tax avoidance is an effort made legally by companies to reduce their tax obligations by exploiting loopholes in tax regulations. This research used secondary data in the form of financial reports of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period, totaling 31 research samples from 113 companies using a purposive sampling method. The research results concluded that transfer pricing, audit committees and sales growth had no effect on tax avoidance, while the independent board of commissioners had an effect on tax avoidance.Abstrak Penelitian ini bertujuan untuk menguji pengaruh transfer pricing, dewan komisaris independen, komite audit, dan sales growth terhadap tax avoidance. Tax avoidance adalah upaya yang dilakukan secara legal oleh perusahaan untuk mengurangi kewajiban pajak mereka dengan memanfaatkan celah peraturan perpajakan. Penelitian ini menggunakan data sekunder berupa laporan keuangan perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2018-2022 sebanyak 31 sampel penelitian dari 113 perusahaan dengan metode purposive sampling. Hasil penelitian menyimpulkan bahwa transfer pricing, komite audit dan sales growth tidak berpengaruh terhadap tax avoidance, sedangkan dewan komisaris independen berpengaruh terhadap tax avoidance.