Pengaruh Komite Audit, Transfer Pricing, Profitabilitas, dan Sales Growth Terhadap Penghindaran Pajak (Tax Avoidance) - Siswanti, Senia Tri; Suryono, Abi; Marsuking, Marsuking; Laily, Meutia (BanKu: Jurnal Perbankan dan Keuangan, 2024)
ABSTRACTTax is an obligation that must be paid by the Company to support the implementation of National Development and Community Welfare, but it is not uncommon for companies to practice tax avoidance, because taxes can reduce company income. This study aims to scientifically examine the effect of the Audit Committee, Transfer Pricing, Profitability, and Sales Growth on Tax Avoidance in Manufacturing Sector Companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This type of research uses quantitative research, and the research design is causal associative. The research population used the Purposive Sampling method. Data processing uses the IBM SPSS statistical version 24 application, with descriptive analysis, classical assumption test, multiple linear regression, and hypothesis testing. The results of the study indicate that the Audit Committee, Transfer Pricing, and Sales Growth partially affect Tax Avoidance. while Profitability partially has no effect on Tax Avoidance. However, for simultaneous testing, it is found that the Audit Committee, Transfer Pricing, Profitability, and Sales Growth affect Tax Avoidance.Keywords: Audit Committee, Transfer Pricing, Profitability, Sales Growth, Tax Avoidance ABSTRAKPajak merupakan kewajiban yang harus dibayarkan oleh Perusahaan guna mendukung pelaksanaan Pembangunan Nasional dan Kesejahteraan Masyarakat, namun tak jarang Perusahaan yang melakukan praktik penghindaran pajak, karena pajak dapat mengurangi pendapatan perusahaan. Penelitian ini bertujuan untuk mengkaji secara ilmiah pengaruh Komite Audit, Transfer Pricing, Profitabilitas, dan Sales Growth terhadap Tax Avoidance  pada Perusahaan Sektor Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Jenis penelitian ini menggunakan penelitian kuantitatif, serta desain penelitiannya berupa asosiatif kausal. Populasi penelitian menggunakan metode Purposive Sampling. Pengolahan datanya menggunakan aplikasi IBM SPSS statistic versi 24, dengan analisis secara deskriptif, uji asumsi klasik, regresi linear berganda, dan pengujian hipotesis. Hasil dari penelitian menunjukkan bahwa Komite Audit, Transfer Pricing, dan Sales Growth secara parsial berpengaruh terhadap Tax Avoidance. sedangkan Profitabilitas secara parsial tidak berpengaruh terhadap Tax Avoidance. Namun untuk pengujian secara simultan didapatkan hasil bahwa Komite Audit, Transfer Pricing, Profitabilitas, dan Sales Growth berpengaruh terhadap Tax Avoidance.. Kata Kunci: Komite Audit, Transfer Pricing, Profitabilitas, Sales Growth, Tax Avoidance