INFLUENCING CORPORATE TAX AVOIDANCE: SALES GROWTH, TRANSFER PRICING, AND BUSINESS STRATEGY

Abstract

This research aims to determine the positive influence of sales growth, transfer pricing, and business strategy on tax avoidance of listed manufacturing companies in Indonesia Stock Exchange in period 2018-2020. The sampling technique used in this study, namely the purposive sampling method with the acquisition of a sampling of 129 samples.  The type of this research is quantitative research that uses secondary data based on annual reports and financial reports. Techniques analyzing data in this research used panel data regression model selection test, classical assumption test, hypothesis testing and multiple linear regression. Based on the results of data analysis, it can be concluded that sales growth, transfer pricing, Business strategy, and leverage do not  have significant effect on tax avoidance. Meanwhile, profitability has a positive significant effect on tax avoidance.