<![CDATA[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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