PENGARUH TRANSFER PRICING, SALES GROWTH, POLITICAL CONNECTION, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE

Abstract

This research aims to examine the magnitude of the influence of transfer pricing, sales growth, political connections, and institutional ownership on tax avoidance. This research is quantitative descriptive. The population of this research is Manufacturing Companies in the Consumer Goods Industry sector registered on the IDX for the 2019-2021 period. The sample was determined using a purposive sampling method based on secondary data from financial statements and annual reports available on the Indonesian Stock Exchange. The samples obtained were 10 companies. Statistical testing. Using panel data analysis with a significance of 89.04%. The statistical analysis method used in this research is partial (t) and simultaneous (F) hypothesis testing. Partial test results (t) show that transfer pricing and sales growth have an effect on tax avoidance. Meanwhile, political connections and institutional ownership have no effect on tax avoidance. Simultaneously (F) transfer pricing, sales growth, political connections, and institutional ownership influence tax avoidance.