Pengaruh Transfer Pricing, Ukuran Perusahaan, dan Pertumbuhan Penjualan terhadap Penghindaran Pajak : Studi Empiris pada Perusahaan Sektor Energy yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024

Elysabet Dwi Gracia (Universitas Pamulang)
Juitania Juitania (Universitas Pamulang)

AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis

This study aims to analyze the effects of transfer pricing, firm size, and sales growth on tax avoidance among companies in the energy sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employs a quantitative method with an associative approach. This study uses purposive sampling, resulting in a sample of 13 companies with a total of 65 observations. The data analysis methods used include descriptive statistics, classical assumption tests, panel data regression model estimation, panel data regression model selection tests, panel data regression analysis, the coefficient of determination (R²) test, the simultaneous test (F), and the partial test (t) using EViews 12. Based on the analysis results, transfer pricing, firm size, and sales growth simultaneously influence tax avoidance. Based on the partial analysis, firm size influences tax avoidance, while transfer pricing and sales growth do not influence tax avoidance among companies in the Energy sector listed on the Indonesia Stock Exchange for the 2020–2024 period.