<![CDATA[This research aims to determine the effect of sales growth, leverage and transfer pricing on tax avoidance. The type of research used is quantitative research using secondary data obtained from www.idx.co.id and the websites of each company. The sample method used in this research was 10 companies with an observation period of 5 years in the 2018-2022 time period and the number of financial reports sampled in this research was 50. The analytical tool used in this research was analysis with the help of the Eviwers version 10 program. The results of the research conducted show that sales growth, leverage and transfer pricing influence tax avoidance. Meanwhile, sales growth has no effect on tax avoidance, leverage has an effect on tax avoidance and transfer pricing has no effect on tax avoidance.]]>
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